2024 April No.46 – Entry / Entry Summary


46. How long does an importer have to file an application with the Port Director for abatement or refund of duties resulting from the destruction of merchandise in an accidental fire while located in a Customs Bonded Warehouse?(2024 April No.46 Entry / Entry Summary)

A) Within thirty ( 30) days of the importer’s discovery of the destruction

B) Within thirty ( 30) days of date of entry into the warehouse

C) Within ninety ( 90) days of the date of the warehouse proprietor’s discovery

D) Within ninety ( 90) days of the date of the notification by the warehouse proprietor

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The Answer is: A

Citation: 19 CFR 158.23
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