Answer first
Core rule
Foreign merchandise leaving a zone for consumption, warehouse, exportation, or transportation is entered through the applicable Part 18 in-bond application, Form 3461, Form 7501, or other authorized form. Acceptance of a proper entry constructively transfers the described merchandise to customs territory even if it remains physically in the zone; a Form 3461 entry requires the entry summary within 10 business days. Privileged foreign merchandise is classified according to its character, condition, quantity, and rate at the privileged-status application point, while nonprivileged foreign merchandise is classified in its condition when constructively transferred. Except for qualifying domestic-status merchandise, physical transfer requires a CBP permit, after which the operator may release the goods. Current law was reviewed on 2026-08-18 against the eCFR text current through 2026-08-14. For the October 2026 CBLE, answer from the exam-designated 2025 CFR edition when its wording or numbering differs from live law.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Find when constructive transfer occurs, the deadline following a Form 3461 entry, and who may physically release goods after CBP issues a permit.
Route: Read §§146.61 and 146.62(a), compare classification timing in §146.65(a), then finish at §146.71(a).
Worked example
CBP accepts a proper Form 3461 entry for foreign-status merchandise on Monday. The merchandise remains physically in the FTZ for two more days while the operator awaits the removal permit. When does constructive transfer occur, what filing remains, and who releases the goods?
- 1Apply §146.61 when CBP accepts the proper entry, not when the truck crosses the zone gate.
- 2Treat Monday as the constructive-transfer point for the described merchandise.
- 3File the entry summary within 10 business days after the time of entry under §146.62(a).
- 4After CBP issues the permit, the operator may release the merchandise to the importer or carrier under §146.71(a).
Conclusion: Constructive transfer occurs when CBP accepts the proper entry on Monday; the entry summary remains due within 10 business days, and the operator releases the goods after CBP's permit.
Common traps
- Using physical gate-out as the constructive-transfer date when a proper entry was accepted earlier.
- Forgetting the 10-business-day entry-summary obligation after Form 3461.
- Classifying privileged and nonprivileged foreign merchandise at the same time point.
- Allowing the importer or carrier to remove foreign-status goods before the operator receives CBP authorization.