51. What is the earliest possible time that duties and the liability for their payment accrue on imported commercial goods arriving by vessel ?(2024 April No.51 Entry / Entry Summary)
A) Upon arrival of the importing vessel within a Customs port of entry with the
B) Upon the departure of the importing vessel from a foreign port of lading with the intent to unlade at a U.S. Customs port of entry .
C) Upon the filing of the entry information on Form 3461 or its electronic equivalent and obtaining a clearance from CBP.
D) Upon filing an entry summary on CBP Form 7501 or its electronic equivalent and scheduling the duty payment on a statement.
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The Answer is: A
Citation: 19 CFR 141.1
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