Remission is defined as which of the following?

• A. A request to cancel payment of duty on goods claimed to be lost, pillaged, or destroyed by accident during the voyage or while in Customs control.
• B. A reduction in duty based on goods’ value.
• C. A refund of duty already paid due to clerical error.
• D. A suspension of all duties for goods in transit.

Answer: (A)

Remission means canceling the duty that would otherwise be owed on goods, specifically in cases where the goods are lost, pillaged, or destroyed by accident during the voyage or while they are under Customs control. In this situation, there’s nothing tangible to bring into the country, so Customs can relieve the importer from paying the duty.

The other ideas describe different actions: changing the duty amount based on the goods’ value is a recalculation rather than a cancellation; a refund for a clerical error returns duties already paid due to a mistake; and suspending duties for goods in transit is a temporary pause, not a permanent relief from paying duty on goods that ultimately aren’t released.