32. Which of the following statements is COMPLETELY CORRECT when Tariff Rate Quota (TRQ) entry is presented in proper form with estimated duties, but the quota fills prior to the quota release and the entry is prorated?
A) The excess imported merchandise may be exported, warehoused, destroyed under Customs supervision, or entered with Post Summary Correction (PSC).
B) Apportioned TRQ merchandise in excess of quota proration limit may be entered with additional duties, warehoused, destroyed, or entered via transfer allotment by the filer.
C) The over quota limit merchandise may be re-exported to the same country of origin, warehoused in a bonded facility, or delivered to importer in-bond with low rate of duty payment.
D) All the merchandise must be moved to a bonded warehouse, all duties paid at high rate within 10 days or merchandise may be exported out of the U.S to foreign country.
E) The excess merchandise over the limit may be exported, moved to a bonded warehouse, destroyed under customs supervision, or brought in at the high rate.
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The Answer is: E
Citation: 19 CFR 135.05, ACE BRPD 8.8
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