May 2024 — Question 51
What is the earliest possible time that duties and the liability for their payment accrue on imported commercial goods arriving by vessel?
- AUpon arrival of the importing vessel within a Customs port of entry with the intent then and there to unlade.✓ CBP's answer
- BUpon the departure of the importing vessel from a foreign port of lading with the intent to unlade at a U.S. Customs port of entry.
- CUpon the filing of the entry information on Form 3461 or its electronic equivalent and obtaining a clearance from CBP.
- DUpon filing an entry summary on CBP Form 7501 or its electronic equivalent and scheduling the duty payment on a statement.
CBP's cited authority
§ 19 CFR 141.1
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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