This is Example 2 of grounds for an appeal that I prepared, to challenge CBP’s official answer, for an examinee who passed on appeal.

OCTOBER 2019 Test. Question 15

15. The filing of an entry or entry summary for warehouse must be made by the importer of record (i.e., owner, purchaser, licensed customs broker). According to 19 CFR 144.31, only the importer of record would then have the right to withdraw merchandise from the warehouse unless ____.

A. An actual owner’s declaration is filed
B. A superseding bond is filed
C. The right to withdraw the goods has been transferred
D. None of the above
E. All of the above

Grounds for appeal:

§ 144.31 Right to withdraw.
Withdrawals from bonded warehouse may be made only by the person primarily liable for the payment of duties on the merchandise being withdrawn, i.e., the importer of record on the warehouse entry, the actual owner if an actual owner’s declaration and superseding bond have been filed in accordance with § 141.20 of this chapter, or the transferee if the right to withdraw the merchandise has been transferred in accordance with subpart C of this part.

Directive 3530-002A
5.10.1 The filing of an entry or entry summary for warehouse must be made by the importer of record (i.e., owner, purchaser, licensed Customs broker). Further, by regulations (19 CFR 144.31) only the importer of record would then have the right to withdraw merchandise from the warehouse unless an actual owner’s declaration and superseding bond have been filed (19 CFR 141.20) or the right to withdraw the goods has been transferred (21 CFR 144.21-28).

In view of the above provisions, answer choices A, B, and C are all correct. Answer choice D – None of the above is incorrect because choices A, B and C (which are all above D) are correct. But answer choice E which states All of the above is also incorrect because E includes the preceding Answer choice D – None of the above, which is inherently contradictory.

A better organization of answer choices would have been D: All of the above and E: None of the above. In that case answer choice D would have been the best correct answer. However, here the placement of D: None of the above and E: All of the above makes E an inherently contradictory choice because it includes D: None of the above.

Therefore, CBP’s answer E – All of the above is incorrect due to defective construction of the answer choices and credit should be given to all candidates who attempted but failed to answer it correctly and appealed this question.

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