Merchandise that is authorized to be released under the Immediate Delivery procedure is exported from Mexico on April 29, and arrives in a CBP Port of Entry 11:45 P.M. on the same day. An Entry is filed with CBP cargo personnel, and the merchandise is released by CBP thirty-five minutes later at 12:20 A.M. on April 30. The merchandise is transported to the Importer’s premises, stored one day, and released to the Importer’s customers on May 1. The Entry Summary is filed on May 6, with all duties, fees, and taxes paid. Which date would be used to determine the rate of duty of the merchandise?
A. The liquidation date of the Entry Summary, March 14 (314 days after filing)
B. The date the merchandise is released from CBP, April 30
C. The date the Importer releases the merchandise to his customers, May 1
D. The date the Entry Summary is filed, May 6
E. The date the merchandise arrives at CBP port, April 29
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The Answer is: D
Citation: 19 CFR 141.68(c)
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