How are duties assessed on uninvoiced merchandise found at examination?

Question

An examining officer finds merchandise during a cargo inspection that is not invoiced. There is no evidence that smuggling was intended, and the failure to invoice the merchandise is conclusively a mistake. Which of the following is true regarding the duties on the merchandise found?

Accepted Answer

C) Duties are assessed on the merchandise actually found.

How are duties assessed on uninvoiced merchandise found at examination?

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