On August 16, 2024, NBB filed a warehouse entry for Echo’s paper instead of a consumption entry. This merchandise was manufactured in Canada. On September 19, 2024, Echo advised NBB that it needed to withdraw one-third of the paper and return it to Canada. At no time would a carnet be involved in this process. What document, from the list below, would be used for the warehouse withdrawal of the merchandise being reexported to Canada?
How to get there
19 CFR 144.37(a): Withdrawal for exportation, formA withdrawal for either direct or indirect exportation must be filed by submitting an in-bond application pursuant to part 18 of this chapter or on CBP Form 7501 … for merchandise being exported under cover of a TIR carnet. …
No carnet is involved, so the withdrawal goes on an in-bond application. Of the choices, the entry for transportation and exportation (T&E, § 18.1(b)) is that in-bond document. Indirect exportation moves under the part 18 in-bond rules (§ 144.37(b)(1)). The answer is D.
Why the other choices are wrong
A) Entry type 22: a re-warehouse entry, used to move goods into another warehouse, not to export them.
B) Entry type 31: warehouse withdrawal for consumption in the U.S.
C) Entry type 34: warehouse withdrawal for consumption of AD/CVD merchandise. Still a consumption withdrawal.
TipWarehouse withdrawals: into U.S. commerce, a 7501 (types 31, 32, 34, 38); for export, an in-bond IE or T&E (or a 7501 only under a TIR carnet). Goods withdrawn for export but not laden go to general order (§ 144.37(f)).
Sources: 19 CFR 144.37, 18.1(b) (eCFR); ACE BRPD (entry type codes).
CBP answer key: Answer D · 19 CFR 144.37; ACE BRPD Chapter 12Source: CBP past exams ↗