April 2022 — Question 70

An importation contains invoiced perishable merchandise that requires a specific temperature to remain frozen. During its transportation to the U.S., the refrigeration unit failed. The merchandise completely thawed allowing spoilage of the entire invoiced amount. At the time of unlading, the port director found this merchandise to be entirely without commercial value due to its spoilage. The importer will continue to import this merchandise and not export it. The broker filed an entry and entry summary with CBP for this merchandise. Which of the following steps must the importer take among others to obtain an allowance in duties on this worthless merchandise at liquidation?

• AFile an application with CBP for allowance in duties on CBP Form 4315, or its electronic equivalent, within 96 hours of the merchandise’s unlading from vessel to the pier.✓ CBP's answer
• BHave the broker cancel the entry, and cancel and delete the entry summary from CBP’s ACE systems without refiling.
• CFile an application with CBP for allowance in duties on CBP Form 4315, or its electronic equivalent, within 120 hours of the merchandise’s unlading from vessel to the pier.
• DAbandon the merchandise on the pier without notifying CBP of its abandonment.
• EMove the merchandise to the importer’s premise and file an application with CBP for allowance in duties on CBP Form 4315, or its electronic equivalent, only if requested by CBP. CATEGORY XV – Practical Exercise Use the partial CBP Form 7501, Entry Summary, below to answer questions 71 and 72.