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October 2024, question 55
Entry / Entry Summary · Entry and release
An 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.
- 5; CBP Form 19
- 10; CBP Form 78
- 10; CBP Form 7501
- 30; CBP Form 3461
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CBP's answer: C. C: 10; CBP Form 7501
If the importer does not pay its delinquent bills within 10 working days of the notice, it must file the entry summary with estimated duties attached before its goods are released. The entry summary serves as both entry and summary on CBP Form 7501, so the answer is 10 working days and Form 7501 (C).
if payment of all his delinquent Customs bills is not made within 10 working days from the date of the notice, he shall be required to file the entry summary document with estimated duties attached 19 CFR 142.14(a)
The entry summary must be on the CBP Form 7501, or its electronic equivalent 19 CFR 142.11(a)
Search for: substantially delinquent notice entry summary with estimated duties
CBP's key cites: 19 CFR 142.14(a)
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).