April 2023 — Question 77

Why this answer

Section 19.36 lists the operating requirements for duty-free stores, the Class 9 bonded warehouses. Its paragraphs cover withdrawal of conditionally duty-free merchandise for exportation under sales-ticket procedures, written procedures approved by the port director, the rule that goods purchased duty-free lose their exemption if brought back into the United States, and inventory records for each crib and sales area, which accounts for options A, B, C, and E. No paragraph of 19.36 or the related duty-free enterprise provisions imposes an application for transfer of merchandise on store operations, so option D names the requirement that does not apply. Watch for: Rejecting the odd-sounding reimported-merchandise rule, which really is a 19.36 requirement.

Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.