April 2025 — Question 53
A licensed and permitted customs broker has elected statement processing for paying the duties, taxes, and fees on entry summaries on behalf of its clients and upon entries for which the broker acts as importer of record. On February 5, 2025, the broker transmits four entry summaries for four different clients to CBP. The cargo is released, and the entry date is also February 5, 2025. The broker put the duty payment on periodic daily statement. Using the above calendar, what is the last date upon which the statement can be designated for processing?
- AFebruary 15, 2025
- BFebruary 20, 2025✓ CBP's answer
- CFebruary 24, 2025
- DMarch 21, 2025
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2025 examination.
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