1. Currently a shipment is subject to a 2.9% rate of duty. Commencing January 1st of next year, the rate of duty will be reduced to an unconditional “Free” rate of duty. What type of entry procedure may allow an importer to enter the goods at the “Free” rate of duty if the goods are entered for consumption on December 23rd of the current year?
A. Entry/Entry Summary
B. Warehouse 141.69(a) (My answer)
C. Special Permit for Immediate Delivery- Ref 141.68 (c) (Customs' Answer)
D. Entry filed without summary and the CBP Officer authorizes release of the merchandise
E. Informal Entry
Anyone choose the same answer?
skip to main |
skip to sidebar
The purpose of this blog is to share our responses to October 2008 Customs Broker Exam and to share our opinions on why some questions may be appealed based on our findings/responses. Disclosure: Posts and opinions share are not legal advise, nor should serve as actual protests responses appeal the Customs Broker Exam.
1 comment:
I chose "B" - Warehouse as well. Based on the research as well as the information that we had for that question I will appeal based on below.
I argue that B & C are the best answers based on the information that is within this question.
Question 1 does not indicate what type of merchandise the shipment is in question.
Question 1 does not specify whether the shipment in question has been released from customs custody.
Argument for Answer B
CFR19 144.1(c) Merchandise previously entered. If merchandise has been entered under other than a warehouse entry and has remained in continuous customs custody, a warehouse entry may be substituted for the previous entry. If estimated duties were deposited with the superseded previous entry, that entry shall be liquidated for refund of the estimated duties without awaiting liquidation of the warehouse entry.
Post a Comment