May 2024 — Question 78
Which statement is FALSE with respect to the applicable rates of duty?
- ASubject to exceptions specified in the Customs Regulations, rates of duty applicable to merchandise shall be the rates in effect at the "time of entry," which is defined in 19 CFR 141.68.
- BMerchandise entered for warehouse is dutiable at the rates in effect at the time withdrawal for consumption is made in accordance with 19 CFR 141.68(g).
- CDutiable merchandise eligible for informal mail entry is dutiable at the rates in effect at the time the preparation of the entry documentation by a CBP employee is completed.
- DFor quota-class merchandise where the quota period opens in one calendar year and closes in another calendar year, the applicable rate of duty shall be determined at the time of liquidation.✓ CBP's answer
Why this answer
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CBP's cited authority
§ 19 CFR 141.68§ 19 CFR 132.11a
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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