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April 2026, question 52

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

To which of the following actions may merchandise admitted to a Foreign Trade Zone in zone-restricted status be subjected?

  1. Transfer to customs territory for domestic consumption upon obtaining approval from a Center Director
  2. Modify zone status to domestic status
  3. Manipulation or manufacture into a distinct article of commerce
  4. Exportation from the United States
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CBP's answer: D. D: Exportation from the United States

Zone-restricted status is given to merchandise taken into a zone solely for exportation, destruction or storage (146.44(a)). The status cannot be abandoned, and the merchandise may not be removed to customs territory for domestic consumption, which rules out A and B, and it is not for manufacture, which rules out C. Exportation is the permitted action, so D is right.

Merchandise taken into a zone for the sole purpose of exportation, destruction (except destruction of distilled spirits, wines, and fermented malt liquors), or storage will be given zone-restricted status on proper application. 19 CFR 146.44(a)

Search for: zone-restricted status

CBP's key cites: 19 CFR 146.44(a)

Question and key from CBP's April 2026 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).