Lopez Food Stores imports a shipment of black cherries which is released under a special permit for immediate delivery. The U.S. Department of Agriculture then refuses to allow this shipment of black cherries to proceed and Customs demands redelivery. The importer elects to destroy the cherries under Customs supervision. Choose the ONE correct answer, which will correctly complete the following sentence: An entry/entry summary with deposit of estimated duties ___________.
A) Is not required if the cherries are destroyed within 30 days after release.
B) Is not required if the cherries are destroyed within 10 working days after release.
C) Is not required regardless of when destroyed, if destruction is under Customs supervision.
D) Is required for the shipment in its original condition regardless of the disposition of the cherries.
E) Is required for the ruined remains of the cherries even if they have no value.
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The Answer is: B
Citation: 19 CFR 142.23 & 142.28(a)(1)
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