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

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)

This item tests knowing which form is used when a buyer declares a purchase of goods that are kept in a bonded warehouse and sold over the counter. Form C14A is the one specifically titled for this situation—the purchaser’s declaration for goods sold as over-the-counter sale of bonded goods. It directly matches the scenario where bonded goods are released to a buyer from the warehouse after the purchaser confirms the purchase, helping to record the transaction and ensure proper customs and duties handling. The other forms are intended for different procedures or types of transactions and don’t address the purchaser’s declaration for an over-the-counter sale from bonded stock.