Topics / Entry and entry summary
Dutiable merchandise was imported, duty was paid, and it was later exported. On a subsequent importation it is generally:
- Dutiable at half rate
- Free if reimported within 1 year
- Liable to duty again
- Free of duty because duty was already paid
Show the answer
C. Liable to duty again
Merchandise is liable to duty on every subsequent importation unless an exception applies.
Source: 19 CFR 141.2
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