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October 2024, question 52

Entry / Entry Summary · Duties, MPF, HMF and calculations

Non-quota merchandise that is subject to the Section 232 Presidential Proclamation regarding steel and covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under 19 USC 1490, shall be subject to the duty rates in effect when _____.

  1. The immediate transportation entry was accepted at the port of original importation.
  2. The shipment arrives at the final destination and a consumption entry is filed.
  3. Never. Immediate transportation entries are not subject to duties because they are not actually entered into commerce.
  4. The immediate transportation shipment is destined for the United States (date of export).
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CBP's answer: A. A: The immediate transportation entry was accepted at the port of original importation.

For non-quota merchandise covered by an immediate transportation entry and later entered for consumption at the destination port (and not taken into general order custody), the duty rates are those in effect when the immediate transportation entry was accepted at the port of original importation (A). The Section 232 duty does not change that timing rule.

shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation 19 CFR 141.69(b)

Search for: merchandise entered for immediate transportation rates in effect

CBP's key cites: 19 CFR 141.69(b)

Question and key from CBP's October 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).