78. Which statement is FALSE with respect to the applicable rates of duty?(2024 April No.78 Valuation, Appraisement and Duty Assessment)
A) Subject to exceptions specified in the Customs Regulations, rates of duty
B) Merchandise entered for warehouse is dutiable at the rates in effect at the time withdrawal for consumption is made in accordance with 19 CFR 141.68(g).
C) Dutiable merchandise eligible for informal mail entry is dutiable at the rates in effect at the time the preparation of the entry documentati on by a CBP employee
D) For quota -class merchandise where the quota period opens in one calendar year
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The Answer is: D
Citation: 19 CFR 141.68, 19 CFR 132.11a
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