Echo experienced high demand in the U.S. for its paper products and could not manufacture quickly enough to meet its customers’ demands. Echo imported into Canada uncoated paper product like the paper manufactured by Echo from a manufacturer in Australia. Echo relabeled the boxes from the Australian manufacturer to show Echo’s information and exported the paper to the U.S. NBB filed the entry/entry summary as if Echo manufactured the paper. During a routine warehouse inspection, sixty (60) days after the date of import, a CBP Officer and a CBP Import Specialist see the country of origin marking of Australia and research the entry number. The Import Specialist rejects the entry type 01 consumption entry for failure to report and pay antidumping (AD) duties. The rejection puts the entry summary into Trade control status. How and when can NBB best respond on behalf of Echo?
How to get there
Echo relabeled Australian paper and entered it as Canadian-origin type 01. Australian uncoated paper is subject to AD case A-602-807 (facts, p. 9), so the entry was misdeclared. Once CBP rejects the summary, the clock is short:
The fix is to file what should have been filed in the first place: entry type 03 (antidumping/countervailing), country of origin Australia (relabeling in Canada doesn't change origin), the AD case number, and payment of the AD duties. The answer is B.
Why the other choices are wrong
Sources: CBP ACE Business Rules and Process Document §§ 1.4, 1.14 (CBP's key cites § 1.4); facts p. 9.
