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April 2024, question 51

Entry / Entry Summary · Entry and release

What is the earliest possible time that duties and the liability for their payment accrue on imported commercial goods arriving by vessel?

  1. Upon arrival of the importing vessel within a Customs port of entry with the intent then and there to unlade.
  2. Upon the departure of the importing vessel from a foreign port of lading with the intent to unlade at a U.S. Customs port of entry.
  3. Upon the filing of the entry information on Form 3461 or its electronic equivalent and obtaining a clearance from CBP.
  4. Upon filing an entry summary on CBP Form 7501 or its electronic equivalent and scheduling the duty payment on a statement.
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CBP's answer: A. A: Upon arrival of the importing vessel within a Customs port of entry with the intent then and there to unlade.

Duties and the liability for them accrue when the importing vessel arrives within a Customs port with the intent then and there to unlade. That is earlier than the entry or summary filing, so the answer is A.

Duties and the liability for their payment accrue upon imported merchandise on arrival of the importing vessel within a Customs port with the intent then and there to unlade 19 CFR 141.1(a)

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CBP's key cites: 19 CFR 141.1

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).