Fast Filly Farms sent one of their fastest fillies (horses) from its farm in the U.S. to Finland to race in the Finnish Futurity. Upon returning the filly to the U.S., which ONE of the following is NOT required to be filed if an exemption from duty is claimed under HTS subheading 9801.00.50 or 9801.00.60?
A) A certificate of exportation on Customs Form 3311.
B) A declaration of the importer on Customs Form 4455 for articles of either domestic or foreign origin.
C) Other satisfactory evidence accepted by the Port Director if it is shown to be impracticable to produce the certificate of exportation.
D) A bond on Customs Form 301 to secure the production of the certificate of exportation or other evidence upon the Port Director’s acceptance.
E) A declaration by the importer attesting that the horse was bred in the US.
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The Answer is: E
Citation: 19 CFR 10.66(a),(b)
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