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April 2025, question 66
Valuation, Appraisement and Duty Assessment · Quota
An importer is withdrawing sugar-containing products defined in 15 CFR 2015.2(a), for which preferential treatment is claimed under the United States-Mexico-Canada Agreement (USMCA) from a warehouse for consumption. What must the importer possess in order to claim the in-quota tariff rate?
- A valid import license
- A valid export certificate
- A written authorization from CBP
- A permit of delivery
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CBP's answer: B. B: A valid export certificate
Section 132.17(a) says that for sugar-containing products with USMCA preferential treatment, the importer must possess a valid export certificate to claim the in-quota rate when entered or withdrawn from warehouse for consumption, and record its identifier on the entry summary or withdrawal.
the importer must possess a valid export certificate in order to claim the in-quota tariff rate of duty on the products 19 CFR 132.17(a)
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CBP's key cites: 19 CFR 132.17(a)
Question and key from CBP's April 2025 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).