Topics / Bills, payments and general order

Merchandise (not entered for warehouse) is released under entry documentation before the entry summary is filed. When are estimated duties deposited?

  1. When the bill of lading is surrendered
  2. When the entry summary is filed
  3. At the time of release
  4. Within 30 days after liquidation
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B. When the entry summary is filed

For merchandise released on entry documentation, estimated duties are deposited when the entry summary is filed.

Source: 19 CFR 141.101(a)

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