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October 2025, question 47

Entry / Entry Summary · Foreign-trade zones, warehouses and in-bond

Domestic status may be granted to any of the following types of merchandise in a Foreign Trade Zone, EXCEPT:

  1. Merchandise that is a growth, product, or manufacture of the United States on which all applicable internal-revenue taxes have been paid.
  2. Merchandise that was previously imported from Belgium and on which duty and tax have been paid.
  3. Merchandise from Greece that was previously entered free of duty and tax.
  4. Merchandise that is previously imported from France, on which applicable duties, taxes, or fees have not been paid.
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CBP's answer: D. D: Merchandise that is previously imported from France, on which applicable duties, taxes, or fees have not been paid.

Section 146.43(a) allows domestic status for U.S. goods with internal-revenue taxes paid, merchandise previously imported on which duty and tax were paid, and merchandise previously entered free of duty and tax. Merchandise previously imported on which duties, taxes or fees have not been paid is not eligible, so D is the exception.

Previously imported and on which duty and tax has been paid 19 CFR 146.43(a)(2)
Previously entered free of duty and tax. 19 CFR 146.43(a)(3)

Search for: Domestic status may be granted to merchandise

CBP's key cites: 19 CFR 146.43

Question and key from CBP's October 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).