Izzie Stein is the importer of record (IOR) on a shipment of goods she purchased directly from a foreign manufacturer. The shipment has estimated duties, taxes, and fees due of $5,800.00. Ms. Stein sold the merchandise to a consignee. Ms. Stein pays her customs broker the $5,800.00 owed to U.S. Customs and Border Protection (CBP) but later gets a notice that the duties were never paid. Who will CBP bill for the unpaid duties and why? (2025 October No.57 – Entry / Entry Summary)
A) The customs broker will be billed because they received the duty payment from Ms. Stein.
B) The foreign manufacturer will be billed because they are the pay-to party on the commercial invoice.
C) The consignee will be billed because they received the shipment of goods.
D) Ms. Stein will be billed because she is the importer of record.
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The Answer is: D
Citation: 19 CFR 141.1(b)(1)
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