Question 2
Domain 1: Customs Entry and Importation ProcessAn importer with merchandise currently in CBP custody at the Port of Laredo is substantially delinquent in the payment of several bills for additional duties owed. The Port Director of Laredo has provided written notice to the importer, specifying that if all delinquent bills are not paid within _______ working days, importations of his merchandise will be denied release until CBP Form _______ or its electronic equivalent is filed with the estimated duties attached.
Correct answer: C
Explanation
19 CFR 142.26 authorizes the Port Director to give written notice that if delinquent bills are not paid within "10 working days," future importations will be denied release. Release is then allowed only when "CBP Form 7501 or its electronic equivalent" is filed with the estimated duties attached.
Why each option is right or wrong
A. 5; CBP Form 19
CBP Form 19 is a protest form, not the entry summary used to secure release.
B. 10; CBP Form 78
The notice period is 10 working days, but Form 78 is not the required entry summary filing.
C. 10; CBP Form 7501
19 CFR 142.26(a) permits the Port Director to issue written notice to a delinquent importer stating that, if the outstanding bills are not paid within 10 working days, future importations will be denied release. Under the same provision, release is conditioned on filing CBP Form 7501, or its electronic equivalent, together with the estimated duties attached.
D. 30; CBP Form 3461
CBP Form 3461 is commonly tied to entry/immediate delivery, not the entry summary required here.