2012 October No.46 – Miscellaneous


If merchandise is imported and initially entered into a Customs Bonded Warehouse (CBW), when does the five year period begin?

A. Date of entry into the CBW

B. Date the merchandise was Re-warehoused

C. Date of Importation

D. Date of exportation

E. Date of entry summary

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The Answer is: C

Citation: 19 CFR 144.5

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