A shipment of merchandise arrives in Baltimore on December 22, and is unloaded on December 23. The broker advises her client to take advantage of the immediate delivery procedures to secure the lower duty rate which will be effective January 1. The client agrees, and the merchandise is released under a special permit for immediate delivery on December 28. An entry summary is filed on January 3, with estimated duties attached. What is the date of entry for this shipment?
A) December 22.
B) December 23.
C) January 1.
D) December 28.
E) January 3.
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The Answer is: E
Citation: 19 CFR 141.68(c)
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