If an A.T.A. carnet is lost while the goods which it covers are in the Customs territory of the U.S., upon request of the guaranteeing association which issued the carnet abroad, the Port Director may accept a replacement document if Which ONE of the following correctly fills in the blank found directly above?
A) the validity of the replacement document expires one year from the date of replacement and the Port Director can determine that the description of merchandise fully corresponds to the description set forth in the importation voucher from the carnet to be replaced
B) the importer can provide proof of entry
C) the validity of the replacement document expires on the same date as the carnet which it replaces and the Port Director can determine that the description of merchandise fully corresponds to the description set forth in the exportation voucher from the carnet to be replaced
D) the validity of the replacement document expires on the same date as the carnet which it replaces and the Port Director can determine that the description of merchandise fully corresponds to the description set forth in the importation voucher from the carnet to be replaced
E) the validity of the replacement document expires on the same date as the carnet which it replaces and the importer provides a single transaction bond to protect the revenue in case of fraud
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The Answer is: D
Citation: 19 CFR 114.25
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