Bill Crook has been habitually delinquent in the payment of Customs bills for entry summaries filed in the Port of Corpus Christi. As a result, Mr. Crook has been notified by the port director that he has been placed on sanction and is required to file entry/entry summaries with estimated duties/taxes/fees prior to release. He has a shipment arriving at the Port of Freeport and asks his broker for advice on how he can obtain release without having to first pay estimated duties/taxes/fees. Which ONE of the following is a true statement with respect to the circumstances described directly above?
A) Although the bill has been overdue for thirty days, Mr. Crook will not have to file an entry/entry summary with estimated duties/taxes/fees for his shipment arriving in Freeport.
B) If Mr. Crook pays the bill within 10 working days after the date of the notice from the port director, the sanction may be removed, and Mr. Crook will only have to file entry documentation to secure release of his merchandise.
C) Although Mr. Crook did not pay the bill within 10 working days after the date of the notice from the port director, by paying the bill on the 20th working day, the port director will remove the sanction and Mr. Crook will only have to file entry documentation to secure release of his merchandise.
D) Mr. Crook’s broker had advised him that an authorized broker may file the entry documentation in the broker’s name and under the broker’s bond; therefore, Mr. Crook would not have to file an entry/entry summary with estimated duties/taxes/fees prior to release of his merchandise.
E) If Mr. Crook pays the bill within 10 days from the date of the issuance of the 2nd bill, the sanction will be removed, and Mr. Crook will only have to file entry documentation to secure release of his merchandise.
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The Answer is: B
Citation: 19 CFR 142.13(d); 142.14(b)
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