Pete files a consumption entry for perishable goods that is subject to absolute quota, electing immediate delivery on a Customs Form 3461. His merchandise is released January 2. The quota category for the merchandise Pete is importing closes on January 4. Pete files his entry summary with payment of duties on January 8. Which ONE of the following actions is correct?
A) Pete must file a corrected consumption entry and pay a higher rate of duty.
B) Pete must file a temporary importation bond entry because his merchandise was released before the quota category closed.
C) Pete must redeliver the merchandise, pay a higher rate of duty, and file a revised consumption entry.
D) Pete must file a warehouse entry, export, or destroy the merchandise under Customs supervision.
E) Pete will lose his special permit for immediate delivery.
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The Answer is: D
Citation: 19CFR132.14, 142.21(e)(2)
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