53. An importer fails to produce a NAFTA Certificate of Origin for an entry claiming duty free treatment after CBP issued a Request for Information asking the importer to provide a valid NAFTA Certificate of Origin. Which of the following is true concerning a possible recordkeeping penalty action by CBP?
A. The importer is not subject to a recordkeeping penalty because only the exporter is required to retain the NAFTA Certificate of Origin.
B. The importer is not subject to a recordkeeping penalty because the NAFTA Certificate of Origin is not on the “(a)(1)(A) list”.
C. If CBP liquidates the entry without NAFTA duty preference, CBP cannot also issue a recordkeeping penalty.
D. The importer may be subject to a recordkeeping penalty for failure to comply with the lawful demand.
E. CBP may issue a recordkeeping penalty only after serving a Customs summons in addition to the Request for Information.
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The Answer is: D
Citation: 19 CFR 163
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