Under the immediate delivery procedures, the time of entry shall be the time when _________. Which ONE of the following choices correctly fills in the blank?
A) The merchandise enters the port limits
B) The special permit for immediate delivery is filed
C) The appropriate Customs officer authorizes release of the merchandise
D) The entry summary is filed in proper form with estimated duties attached
E) The entry summary is transmitted via the Automated Broker Interface (ABI)
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The Answer is: D
Citation: 19 CFR 141.68 ( c)
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