May 2024 — Question 75
An examining officer finds merchandise during a cargo inspection that is not invoiced. There is no evidence that smuggling was intended, and the failure to invoice the merchandise is conclusively a mistake. Which of the following is true regarding the duties on the merchandise found?
- AEstimated duties are paid according to what is actually listed on the invoice.
- BDuties are suspended until a new entry is made.
- CDuties are assessed on the merchandise actually found.✓ CBP's answer
- DDuties are assessed based on whichever is the higher rate (merchandise listed on invoice versus merchandise actually found).
Why this answer
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CBP's cited authority
§ 19 CFR 152.3
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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