Which form is the Declaration by purchaser for goods sold as over the counter sale of bonded goods?

• A. Form C14A
• B. Form C13
• C. Form C10
• D. Form C8

Answer: (A)

The form used for this scenario is the one specifically designed for purchaser declarations when bonded goods are taken out in an over-the-counter sale. It is the document that records the purchaser’s details, a description of the goods, quantity, value, and bond-related terms, tying the release to the bond and ensuring the proper duties and obligations are handled. This form is chosen because it directly addresses the act of a buyer taking possession of bonded goods at the counter, providing the official record the customs need to release the goods from bond and confirm correct accounting. The other forms serve different customs procedures and would not provide the appropriate purchaser declaration for an over-the-counter bonded goods sale.