April 2025 — Question 46

Which ONE of the following scenarios qualify to pass free of duty and tax pursuant to 19 CFR 145.31 without preparing an entry as provided for in 19 CFR 145.12? The merchandise is not subject to quota.

• AB-C Customs Brokers, on behalf of nominal consignee, Kushi, an online retailer organized and based in India, files a manifest as the entry document for a container of 1000 packages addressed to the 1000 U.S. purchasers of sets of jade figurines (figurines of semiprecious stones) which retail for the equivalent of $799.00 per set in India and sold for $879.00 per set to the U.S. purchasers in the U.S.✓ CBP's answer
• BB-C Customs Brokers files a CBP Form 7501 as the entry/entry summary for the second installment of a multi-installment shipment with a value of $2,400.00 imported by one person with all installments on a single invoice and arriving eight days after the first installment.
• CA self-filer, Big Box Retailer, files a manifest as the entry document on 100 high demand items with a fair retail value under $800.00 each that it hopes to sell shortly after customs release to 100 unique customers.
• DB-C Customs Brokers on behalf of BB Manufacturing files its weekly paperwork to withdraw merchandise from BB Manufacturing’s Foreign Trade Zone (FTZ). Each shipment to each individual customer is valued under $800.00 at the time of entry. The aggregate value of the merchandise when it entered the FTZ exceeded $800.00.