Which form is Application for release of perishable or other goods prior to payment of duty?

• A. Form C18
• B. Form C19
• C. Form C20
• D. Form C21

Answer: (B)

Releasing goods before paying duty is a special clearance path designed for time-sensitive or perishable items. Form C19 is the application used to request that early release. It lets the importer explain why immediate release is needed and provides the key details about the goods—description, quantity, value, party responsible, and the proposed timing for release.

Customs uses this form to decide if early release can be granted, often requiring a security or guarantee and a plan for payment of duties later. If approved, the goods can be moved with the understanding that duties will be settled under the agreed terms; if not, the normal process of release after duty payment applies.

Other forms cover different release scenarios and purposes, so they don’t fit this specific case of releasing perishable or time-sensitive goods before duty is paid.