2003 October No.12


Joe Barber doing business as (dba) Courteous Custom Broker, Inc. is just starting out in the brokerage business and does not have his business checking account set up yet. Mr. Barber is filing his first formal entry for a commercial shipment for a client, and $499.12 owed in duties, taxes and fees are due Customs for this entry. Which ONE of the following is NOT an acceptable method for payment to Customs for this formal entry?

A) Mr. Barber pays $500 in U.S. currency and obtains $0.88 in change from the Customs Cashier.

B) Mr. Barber tenders a bank draft for $500 drawn on a state bank of the United States and obtains $0.88 in change from the Customs Cashier.

C) Mr. Barber tenders a bank draft drawn on a state bank of the United States for the exact amount due.

D) Mr. Barber uses his credit card to pay the exact amount due.

E) Mr. Barber uses up his remaining six $50 U.S. travelers checks and $200 in U.S. currency and obtains $0.88 in change.

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The Answer is: D

Citation: 19 CFR 24.1(a)(7)

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