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October 2026, question 45

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

Which ONE of the four choices below describes merchandise that may be granted domestic status within a Foreign Trade Zone (FTZ)?

  1. Foreign merchandise that has been manipulated in a zone and is being transferred back into Customs territory
  2. Previously imported merchandise on which duty and tax have been paid
  3. Merchandise admitted into a zone under a Customs Form 214 requiring a formal application and permit
  4. Merchandise in zone-restricted status that was previously abandoned to the government
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CBP's answer: B. B: Previously imported merchandise on which duty and tax have been paid

Domestic status may be granted to merchandise that is a U.S. product with internal-revenue taxes paid, merchandise previously imported on which duty and tax has been paid, or merchandise previously entered free of duty and tax (146.43(a)). Choice B is the previously imported, duty-paid merchandise, so B is right. Foreign merchandise manipulated in the zone, merchandise admitted on a CBP Form 214, and abandoned zone-restricted merchandise keep their zone status.

Previously imported and on which duty and tax has been paid; or 19 CFR 146.43(a)(2)

Search for: Previously imported and on which duty and tax has been paid

CBP's key cites: 19 CFR 146.32(a)(2); 19 CFR 146.44(a)

Question and key from CBP's October 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).