60. Question
Category: Quota
Which statement below about sugar-containing export certificates is FALSE?
A. The importer must possess a valid export certificate to claim the in-quota tariff rate of duty on the products at the time they are entered or withdrawn from warehouse for consumption.
B. The importer must record the unique identifier of the export certificate for these products on the entry summary or warehouse withdrawal for consumption (CBP Form 7501, column 34), or its electronic equivalent.
C. The certificate must be retained for a period of 5 years in accordance with 19 CFR 163.4(a).
D. The certificate must have a distinct and uniquely identifiable number, this unique identifier must consist of the
last digit of the year in which the export certificate is in effect, the 2-digit ISO country of origin code, and an 8-digit number issued by the export country.
E. The Certificate must be made available to Customs upon request in accordance with 19 CFR 163.6(a).
Incorrect. Correct choice is: D Explanation: 19 CFR 132.17
