2003 October No.43


The quota for prepared tuna fish caught in and imported from Japan in airtight containers, not in oil, fills upon the opening of the quota period, January 1, 2003. It will not open again until the following year. On January 1, 2003, a withdrawal for consumption, in proper form, is submitted for Flipper Tuna Co. The withdrawal is for 10,000 kg of Japanese tuna worth $10,000. The reduced quota rate is 6.5%, and the over quota rate is 12.5%. On January 3, 2003, Customs notifies you, the broker, that the prorated percentage allowed is 80%. Which ONE of the following is NOT an option for Flipper Tuna Co?

A) Export 2000 kg of the tuna fish.

B) Place 1000 kg in a foreign trade zone and re-warehouse 1000 kg.

C) Present an adjusted entry summary for withdrawal on January 6, 2003, with estimated duties in the amount of $770.

D) Re-warehouse 2000 kg of the tuna and make another withdrawal for consumption on January 8, 2003, with estimated duties in the amount of $130.

E) Destroy 2000 kg under Customs supervision.

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The Answer is: D

Citation: 19 CFR 132.5(b)

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