May 2024 — Question 46
How long does an importer have to file an application with the Port Director for abatement or refund of duties resulting from the destruction of merchandise in an accidental fire while located in a Customs Bonded Warehouse?
- AWithin thirty (30) days of the importer's discovery of the destruction✓ CBP's answer
- BWithin thirty (30) days of date of entry into the warehouse
- CWithin ninety (90) days of the date of the warehouse proprietor's discovery
- DWithin ninety (90) days of the date of the notification by the warehouse proprietor to the importer.
CBP's cited authority
§ 19 CFR 158.23
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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