Which ONE of the following statements pertaining to “time of entry” is NOT correct?
A) “Time of entry” can be when an appropriate Customs officer authorizes the release of merchandise on filed entry documents.
B) “Time of entry” is when the entry summary is filed in proper form with estimated duties under immediate delivery procedures.
C) “Time of entry” for warehouse withdrawal for consumption is the date the original warehouse entry was filed.
D) “Time of entry” for quota merchandise is when the entry summary is presented in proper form, if the entry/entry summary information and a valid scheduled statement date have successfully been received by Customs via Automated Broker Interface, without the estimated duties attached.
E) “Time of entry” for an A.T.A. carnet is when the specified form is executed in proper form and filed, together with any related documents required, and estimated duties, if any, have been deposited.
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The Answer is: C
Citation: 19 CFR 141.68
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