A broker submits an entry summary for quota-class cheese for preliminary review before the vessel reaches the port, without estimated duties. The vessel arrives within the port limits the next day, and the broker deposits estimated duties two hours later. Which time is the time of presentation?
19 CFR 132.11a(b) allows an entry summary without estimated duties to be submitted for preliminary review before the merchandise arrives within the port limits. In that case the time of presentation is the time estimated duties are deposited after the importing carrier arrives within the port limits. Arrival alone does not do it, because proper form needs the duties (132.1(d)(1)), and 132.11(d) bars status from early presentation. Source: 19 CFR 132.11a(b), 132.1(d), 132.11(d) (eCFR, as at 7 Oct 2026).
Assuming the earlier review submission locks in priority.
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