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April 2026, question 55
Entry / Entry Summary · Country of origin marking
Unless exported or destroyed under Customs supervision prior to liquidation of the entry, articles without country of origin marking, as required, shall be subject to additional duties in the amount of:
- 20 percent of the final appraised value
- 50 percent of the final appraised value
- 10 percent of the final appraised value
- 200 percent of the final appraised value
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CBP's answer: C. C: 10 percent of the final appraised value
Articles not marked as required are subject to additional duties of 10 percent of the final appraised value, unless exported or destroyed under customs supervision before liquidation (134.2). That is C. CBP's key lists only C for this question.
Articles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry 19 CFR 134.2
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CBP's key cites: 19 CFR 134.2
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).