75. An examining officer finds merchandise during a cargo inspection that is not invoiced. There is no evidence that smuggling was intended, and the failure to invoice the merchandise is conclusively a mistake. Which of the following is true regarding the duties on the m erchandise found?(2024 April No.75 Valuation, Appraisement and Duty Assessment)
A) Estimated duties are paid according to what is actually listed on the invoice.
B) Duties are suspended until a new entry is made.
C) Duties are assessed on the merchandise actually found.
D) Duties are assessed based on whichever is the higher rate (merchandise listed on invoice versus merchandise actually found).
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The Answer is: C
Citation: 19 CFR 152.3
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