Interest is assessed on the underpayment of duties and fees at a rate determined by the Secretary, from the ______________ to the liquidation or re-liquidation date.
A. date of Entry of the merchandise
B. date the importer is required to deposit estimated duties
C. validation activity date
D. date the importer files his entry summary
E. export date
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The Answer is: B
Citation: 19 CFR 24.3(b)(2)
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