To obtain a duty allowance for merchandise abandoned to the Government within 30 days after entry, the abandoned merchandise must represent at least what share of the value of the same class or kind in the invoice?
- 10 percent
- 25 percent
- 5 percent
- 1 percent
Show the answer
C. 5 percent
The abandoned merchandise must represent 5 percent or more of the total value of all merchandise of the same class or kind entered in the invoice.
Source: 19 CFR 158.42(a)
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