April 2023 — Question 32

Which of the following statements is COMPLETELY CORRECT when Tariff Rate Quota (TRQ) entry is presented in proper form with estimated duties, but the quota fills prior to the quota release and the entry is prorated?

• AThe excess imported merchandise may be exported, warehoused, destroyed under Customs supervision, or entered with Post Summary Correction (PSC).
• BApportioned TRQ merchandise in excess of quota proration limit may be entered with additional duties, warehoused, destroyed, or entered via transfer allotment by the filer.
• CThe over quota limit merchandise may be re-exported to the same country of origin, warehoused in a bonded facility, or delivered to importer in-bond with low rate of duty payment.
• DAll the merchandise must be moved to a bonded warehouse, all duties paid at high rate within 10 days or merchandise may be exported out of the U.S to foreign country.
• EThe excess merchandise over the limit may be exported, moved to a bonded warehouse, destroyed under customs supervision, or brought in at the high rate.✓ CBP's answer