April 2026 CBLE · Category VI: Valuation, Appraisement and Duty Assessment · Question 80 of 80
April 2026 CBLE, question 80
During a cargo examination of entered goods, a CBP officer discovered that none of the physical merchandise agrees with the invoice submitted with the entry. The CBP officer determines that there was no evidence of any intent to defraud. The original entry must be replaced by a new entry. How will the estimated duties paid on the original entry be treated?
- The estimated duties paid on the original entry will be transferred to the new entry via ACH transfer.
- The estimated duties paid on the original entry will be refunded on liquidation as in the case of a nonimportation.
- The estimated duties paid on the original entry will be applied to the importer’s next periodic monthly statement as a credit against the amount due on the statement.
- The estimated duties paid on the original entry will be retained by CBP and applied against the forthcoming forfeiture proceedings.
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Official answer: B: The estimated duties paid on the original entry will be refunded on liquidation as in the case of a nonimportation.
Citation in CBP's key: 19 CFR 152.3