In certain situations, merchandise may be entered or withdrawn for consumption without estimated Customs duties or estimated taxes, or both, being deposited. In which ONE of the following situations would the deposit of estimated duties or taxes, or both be required?
A) Bulk distilled spirits are transferred to the bonded premises of a distilled spirits plant
B) Cigars and cigarettes are entered by a qualified dealer
C) A U.S. Government agency enters merchandise and a stipulation is furnished in lieu of the bond
D) A qualified manufacturer enters a shipment of perfume
E) Arrangements are made for the semimonthly payment of estimated taxes on entered alcoholic beverages
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The Answer is: D
Citation: 19 CFR 141.102
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