Topics / Entry and entry summary
As a general rule, which rates of duty apply to imported merchandise?
- The rates in effect at liquidation
- The rates in effect on the date of sale
- The rates in effect on the date of exportation
- The rates in effect at the time of entry
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D. The rates in effect at the time of entry
The rates of duty applicable to merchandise are the rates in effect at time of entry, except as otherwise specifically provided.
Source: 19 CFR 141.69
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