A shipment of nails arrives by vessel in Baltimore on December 24. An immediate transportation entry is filed and accepted on December 26 and the nails are then transported to Cleveland under bond, where they arrive on December 29. A consumption entry is filed on January 5 in Cleveland, and the entry summary with estimated duties attached is filed three days later, on January 8. The nails will be subject to the rate of duty in effect on which ONE of the following dates?
A) December 24
B) December 26
C) December 29
D) January 5
E) January 8
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: 19 CFR 141.69(b)
[/bg_collapse]