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Question $3$

Question $3$ of $17$

$5\mathrm{.}89$ points

Under the Tariff Act, an importer can be held liable for negligence if incorrect information was communicated to CBP resulting from failure by the importer to exercise reasonable care and competence: $($a$)$ to ensure that statements made and information provided in connection with the importation of merchandise are complete and accurate; or $($b$)$ to perform any material act required by statute or regulation.

True

False