October 2023 — Question 4
The Danube Trading Company (Danube Trading) arranges for the importation of monosodium glutamate (“MSG”) for customers in the U.S., including the Saucy Seasonings Corporation (Saucy Seasonings). Danube Trading is not the seller or buyer of the MSG and does not qualify as importer of record. On an entry of MSG, Danube Trading’s customs broker mistakenly listed Danube Trading as the ultimate consignee (as well the importer of record) on the entry summary instead of Saucy Seasonings, the actual owner. If Danube Trading wants to be relieved from statutory liability for the payment of increased and additional duties on the entry, it must declare at the time of the filing of the entry summary or entry documentation that it is not the actual owner of the merchandise, furnish CBP with the name and address of Saucy Seasonings, and file with CBP, either at the port of entry or electronically within ninety (90) days from the time of entry, a declaration of Saucy Seasonings acknowledging that the actual owner will pay all additional and increased duties. What is the correct form for the Saucy Seasonings declaration that Danube Trading must file with CBP?
- ACBP Form 3173
- BCBP Form 3347✓ CBP's answer
- CCBP Form 3461
- DCBP Form 3495
Why this answer
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CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2023 examination.
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