October 2025 — Question 56

Jane Doe wants to import liquid chemicals in stainless steel tanks that are capable of being used repeatedly. The tanks are emptied of the liquid chemicals at importation and exported empty in order to be refilled. Ms. Doe does not want to make entry or pay duty for these tanks, which will be exported and reimported continuously. Ms. Doe is considering having these tanks designated as Instruments of International Traffic (IITs). Which of the following statements concerning IITs is TRUE?

• AA steel tank may be designated as an IIT that is exempt from ordinary duties, but will remain subject to antidumping and countervailing duties.
• BA steel tank that is designated as an IIT must be exported from the United States within 365 days of admission.✓ CBP's answer
• CA steel tank may only be designated as an IIT if Ms. Doe obtains a basic custodial bond.
• DA steel tank may be designated as an IIT that is exempt from entry, but will remain subject to vessel reporting requirements.