Jules is a wine wholesaler. In addition to selling select American wines, he imports fine wines from around the world. The Port Director may require Jules to file entry summary documentation, with estimated duties attached, before his imported wine is released, in all but which ONE of the following circumstances?
A) Jules fails repeatedly to file timely entry summary documentation without justification.
B) Jules repeatedly delivers entry summary documentation which is incomplete or which contains erroneous information.
C) Jules delays settling a claim for liquidated damages issued for failure to deposit estimated duties in a timely manner.
D) Jules is habitually delinquent in paying Customs bills.
E) Jules has a history of failing to redeliver merchandise recalled by Customs.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: E
Citation: 19 CFR 142.13
[/bg_collapse]