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Practical Exercise

April 2026 — Question 19

If the provided entry summary is to serve as both the entry documentation and entry summary, by what date must the filer indicate to CBP that the estimated duty owed will be paid by statement processing?

CBP's cited authority

§ 19 CFR 141.101§ 19 CFR 24.25(c)(1)§ 19 CFR 24.25(c)(3)§ 19 CFR 24.25(c)(2)

Answer and citations as published in CBP's official answer key for the April 2026 examination.

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