2019 April No.29 – Entry


Merchandise that is not subject to a quantitative or tariff-rate quota is entered into a bonded warehouse located at the Port of Miami, on October 2, 2017. Subsequently, this merchandise is withdrawn from warehouse and covered by an entry for immediate transportation, which CBP accepts on October 16, 2017. The merchandise is then transported to the Port of Omaha, the port designated by the consignee, and arrives within the port limits on October 18, 2017. Entry documentation for consumption is filed in proper form and CBP authorizes the release of merchandise on October 19, 2017. Finally, entry summary for the merchandise is filed on October 20, 2017. What rate of duty applies to this merchandise?

A. The rate in effect on October 2, 2017

B. The rate in effect on October 16, 2017

C. The rate in effect on October 18, 2017

D. The rate in effect on October 19, 2017

E. The rate in effect on October 20, 2017

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The Answer is: B

Citation: 19CFR141.68 and 69

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