Got a CBP Form 4647 and the goods are already sold

He is half right. October 2023, question 63 is this fact pattern almost word for word, dog toys, already sold, and the credited answer is the 10 percent. That is 19 CFR 134.2: 10 percent of the final appraised value unless the goods are exported or destroyed under CBP supervision before liquidation. Sold goods can be neither, so it applies.

The half the exam leaves out is 134.54(a). If the goods are not marked or redelivered within 30 days from the date of the notice, the port director demands liquidated damages under the bond in an amount equal to the entered value of the articles.

Then 134.54(c). Relief from the full amount is contingent on depositing the marking duty and satisfying FP&F of three things: no bad faith in letting the goods go out, diligence about the marking rules, and that he attempted by all reasonable means to effect redelivery. 134.54(a) also lets the Center director allow more time for good cause shown.

Recall letters to his customers, mark whatever comes back, and show the next shipments are marked correctly.

Been through this twice. CBP does not care that they are sold. 30 days and they bill the bond for the whole entered value, not 10 percent.

Get the recall letters out this week and keep copies of everything. That is what got mine knocked down.