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Entry & Entry Summary

October 2020 (PM) — Question 10

Company A imports furniture from Vietnam. A shipment of furniture was exported from Vietnam aboard a cargo ship on February 10. While the cargo ship travels to the intended port of San Francisco, Company A’s broker files a consumption entry on February 17 for this furniture shipment using an entry summary that serves as both the entry documentation and entry summary. On February 18, the cargo ship stops at the Port of Long Beach where it unlades other cargo as scheduled. No cargo is laded on the ship at that time. Then, on February 19, the furniture shipment arrives in the port limits of the Port of San Francisco where the furniture is unladed from the vessel as scheduled. Finally, the shipment arrives at Company A’s storage on February 20, where it will stay until ready to move to Company A’s showrooms. Which of the following is the earliest possible date of entry for this merchandise?

CBP's cited authority

§ 19 CFR § 141.68(e)

Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.

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