Question Bank

A customs broker has a client's confidential records as defined in CBP regulations pertaining to customs brokers. The records contain information that is not available from a source that is open to the public. The broker's client has specified in writing that the records should be kept confidential. Of those persons listed below, to whom may the broker disclose the confidential records?

A customs broker recently imported merchandise into the customs territory of the United States and transmitted the entry records for this merchandise to CBP. If copies of these entry records are retained by CBP, which of the following statements is TRUE?

John and Fred Smith each had a 25% ownership share of a general partnership, JJF, with their father, Jack Smith, owning the other 50%. Three weeks ago, JJF had sent ABC Customhouse Brokers (ABC) a copy of the bill of lading, a commercial invoice, and a packing list for their incoming shipment. JJF, a longtime client of ABC, had executed a new customs power of attorney (POA) signed by Jack Smith one month ago. However, John Smith advised ABC that his father, Jack Smith, died last week, with JJF changing by operation of law into Smith & Smith, a new partnership that inherited JJF's legal rights and responsibilities. ABC states that they cannot proceed with the customs clearance on Smith & Smith's behalf without a newly executed POA. Which regulation explains why the existing POA is no longer valid?

For which company below will the customs broker be required to obtain documentation establishing the authority of the grantor to execute a power of attorney?

Which of the following would NOT constitute grounds sufficient to deny an application for a customs broker's license?

Which of the following is considered "customs business?"

A licensed broker must report or provide the following to CBP EXCEPT:

In accordance with the relevant regulation in Part 111 of 19 CFR, if a customs broker discovers a breach of electronic or physical records relating to the broker's customs business, the broker must electronically notify _____ within 72 hours of the discovery of the breach.

Forty-two days ago, a customs broker knowingly hired a person convicted of a felony. At no point has the customs broker sought approval for this hire from CBP. Additionally, CBP is not aware of this hire. As of today, what is the heaviest single maximum penalty that can be assessed by CBP against this broker for not seeking approval from the appropriate Executive Director, Office of Trade for the felon's continued employment?

Sixty-one days ago, an authorized CBP official properly demanded that a broker, who was acting as importer for a released shipment and is also the bond principal, redeliver to CBP custody the merchandise from that shipment. The merchandise was not legally marked with its country of origin for the purpose of requiring the merchandise to be properly marked. In the meantime, the broker has taken no action, and the Center director did not give a good cause extension. CBP has now demanded liquidated damages in an amount equal to the entered value of the shipment. The broker wants relief from full payment. Which of the following is therefore legally TRUE?

Which of the following is a TRUE statement regarding decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount?

A customs broker receives payment for duties from a client after the due date. The payment did not include payment for the broker's services. What must the broker do?

Which of the following statements is legally TRUE regarding a customs broker conducting "customs business?"

Which of the following is NOT legally required for a partnership broker to file entry and entry summary for commercial merchandise on behalf of an importer of record?

A freight forwarder is referring an import client to a customs broker with an expectation of receiving a referral fee. Which ONE of the following statements is legally TRUE with respect to their relationship?

The Interim Footwear Invoices state that the boots are leather. What section notes, chapter notes, and/or subheadings in the HTSUS provide for the American alligator skin cowboy boot upper?

In accordance with the facts above, what is the Chapter 98 CLASSIFICATION of the cowboy boots?

In accordance with the facts above, which of the following provisions of the CBP regulations are the most relevant for Expeditious to research whether U.S. Fish & Wildlife import permits are required for MBM's boots?

Below are four partially completed CBP Form 7501 Entry Summary forms. Concentrating only on Blocks 2, 6, and 9, which one of the four forms correctly shows the entry type, port code, and mode of transport for the facts provided?

What is CLASSIFICATION of the cowboy boots?

Which of the following is NOT identified among the specified criteria that CBP will consider when reviewing an applicant's record with CBP for purposes of an application for accelerated payment of drawback?

X-Rocs, Inc. imports multifunction digital office machines (copiers) to the U.S. from Korea. X-Rocs has a valid limited POA with Expeditious Customs Brokers, limited to entering imported merchandise for consumption. Four years after importation, if the copiers have not sold, X-Rocs exports them to India. X-Rocs has a valid limited POA with TradeEx for its drawback program. X-Rocs' VP has signed a POA granting X-Rocs' Trade Compliance Manager, who is not a licensed customs broker, the power to sign contracts and business documents on behalf of X-Rocs. A broker at TradeEx executed a POA with an unlicensed employee to sign customs business documents on behalf of TradeEx. Who does NOT have the authority to sign drawback entries submitted to CBP on behalf of X-Rocs?

WeHeartGoats, Inc., a goat soap manufacturer and exporter, imports burlap, sewing thread, and string in bulk from which they make burlap drawstring bags. The soap is made using goat milk (not imported). WeHeartGoats intends to claim drawback on the burlap and string upon exportation of the soap-filled bags. Which statement is TRUE?

Evidence of exportation or destruction is required for a complete drawback claim. Which supporting documentation will be sufficient official postal record to prove exportation using USPS First-Class Package International Service?

AZ-DZ Audio manufactures monitors in Arizona from foreign and domestic components. Three years ago, AZ-DZ imported gold cables from South Korea. AZ-DZ exported excess cables last year and wants to claim unused merchandise drawback under 19 USC 1313(j). AZ-DZ never provided prior notice as required by 19 CFR 190.35. Which information is AZ-DZ NOT required to provide in their application?

What is the CLASSIFICATION of a chocolate production line that includes a conveyor belt, a mixer, cooling tunnel, and cutters? The entire chocolate production line will be imported unassembled in one shipment.

What is the CLASSIFICATION of an unadorned basket constructed of interwoven 6mm wide plastic strips? 10 inches square by 4 inches deep with arched handle.

A client with a BBQ franchise imports fresh beef ribs subject to USTR and USDA regulations. Client intends to import 30,000 metric tons of beef ribs and 15,000 metric tons of pork ribs from a single country per year. From which country will the import quantity exceed the amount permitted?

What is the CLASSIFICATION of semi-refined solid paraffin wax with an oil content of .05% by weight? Imported in solid brick shapes for use to coat paper.

What is the CLASSIFICATION of live eel?

What is required for men's woven 100% polyester trousers to be classified in subheading 6203.43.75, HTSUS, as water resistant?

Which answer describes a material classifiable within Heading 3006, HTSUS?

What is the CLASSIFICATION of a teacup made of porcelain containing 28% tricalcium phosphate, valued at $18.00, not available in specified sets?

What is the CLASSIFICATION of a hot-rolled stainless-steel sheet imported in coils? 750mm wide, 4mm thick, not coated/painted/clad/annealed/pickled.

What is the CLASSIFICATION of a new road tractor with both compression-ignition engine and electric motor for propulsion, GVW 34,100 kg, and its self-loading semi-trailer for agricultural purposes?

What is the CLASSIFICATION of floor tiles, approximately 15cm x 15cm x 1cm, made of traditional cement stained to look like American Black Walnut parquet flooring?

Which is a TRUE statement regarding principles governing classification of goods in the HTSUS?

What is the CLASSIFICATION of activated charcoal derived from coconut husks for use in a water filtration carbon filter?

What is the CLASSIFICATION of an apparatus for electroplating flatware made up of silver anodes, electrolytic solution, and DC power source? Functions by applying current to coat brass flatware with silver.

What is the CLASSIFICATION of synthetic ice panels from Sweden consisting of interlocking tiles manufactured from high density polyethylene plastic? Designed for at-home ice hockey practice while wearing ice skates.

If CBP determines a bond is inadequate, how many days does the principal have from the date of notification to remedy the deficiency?

Regarding bonds, which is a responsibility of the surety?

Per 19 CFR 134.41, Marking of Country of Origin should be: Legible, Indelible and _____.

Client wants to transport imported avocados from Port of LA/Long Beach to Port of San Francisco without appraisal or payment of duties. Which provision governs this in-bond transportation?

CBP liquidated an entry with duties at $750.00. Broker deposited $1,000.00 at entry. What is legally required?

Which scenario qualifies to pass free of duty and tax under 19 CFR 145.31 without entry? The merchandise is not subject to quota.

You come across a shipment of old canceled United States postage stamps. Which provision addresses importation of United States postage stamps?

A broker or importer demonstrates good cause in a timely request for an extension of liquidation. For how long may a Center director extend the 1-year statutory period?

Which of the following best defines "entry summary?"

Which classifications and duty rates would correctly appear on the entry summary for a December 1, 2024 importation of a die-cast scale model 1938 Chevy truck (for ages 15+), die-cast in Germany from zinc-aluminum alloy (aluminum smelted in Russia), assembled and painted in China, stamped "Assembled in China from components of Germany and Russia?"

Which correctly states the country of exportation and date of exportation for general statistical purposes for jet engines produced in England, loaded on a vessel departing London May 2, stopping in Calais France May 8, Halifax Canada May 14, arriving Miami?

Which is NOT a requirement for a Center Director to allow one entry summary for multiple entries?

A broker elected statement processing, transmits four entry summaries February 5, 2025 on periodic daily statement. What is the last date the statement can be designated for processing?

Which goods are NOT specifically exempted from formal entry procedures under 19 CFR 141.4(b)?

Which would NOT be a consideration of the port director for approval of an application for deactivation of a foreign trade zone site (FTZ)?

Upon arrival at a subzone or zone site of a conveyance containing foreign merchandise, which is NOT the FTZ operator's responsibility for direct delivery?

How many business days does an importer have to respond to a CBP Notice of Detention for articles suspected of bearing counterfeit marks before CBP may disclose unredacted information to the owner of the marks?

Chemical Corporation imports adhesives not properly marked with English name of country of origin. Not exported or destroyed before liquidation. Which action may CBP take?

Umbrella Corporation produces robots assembled in Vietnam from Thailand and China components. Country of origin = Vietnam. Which is an INCORRECT origin marking?

Which action can CBP take when merchandise and its container are marked with non-English unrecognizable symbols? The merchandise is required to be marked per 19 USC 1304.

At which port of entry may an antique article otherwise prohibited by the Endangered Species Act of 1973 be entered? The merchandise meets all other FWS requirements.

Which is a requirement for lawful importation of milk and cream into the United States according to the Federal Import Milk Act?

When the final withdrawal of merchandise relating to a specific warehouse entry occurs, the warehouse proprietor must file the permit file folder or activity summary report with CBP within _____ after the final withdrawal.

In which situation may merchandise covered by a warehouse entry and accounted for using direct identification be stored in multiple locations within the warehouse?

What action must be taken regarding merchandise for which a permit for withdrawal from a customs warehouse has been issued? Note: the permit is not a blanket permit.

An importer withdrawing sugar-containing products defined in 15 CFR 2015.2(a), claiming USMCA preferential treatment, from a warehouse for consumption. What must the importer possess to claim the in-quota tariff rate?

Which of the following accurately defines "Quota priority?"

A broker filed quota warehouse withdrawal entries (entry type 32) for steel tubes subject to an absolute quota. The quota is filled and closed for 2024, reopening January 1, 2025. How must the broker handle a new shipment arriving December 14, 2024?

Under USMCA, CBP determined that importation of a series of non-commercial goods was for the purpose of evading compliance. When must the importer submit a copy of a certification of origin?

Importing blended syrups containing cane sugar from British Virgin Islands, classified 2106.90.4400. Quota is open. 50 drums, net weight 4,770 kg, raw sugar weight 4,436 kg. How much is the estimated duty?

Goods subject to different rates of duty packed together such that the quantity or value of each class cannot be readily ascertained. What rate of duty applies unless the consignee segregates?

What is the general rate of duty for barley seeds?

Which of the following is an element of computed value of imported merchandise?

Company A imported an Italian sports car in 2015 and paid all duties. In 2020, Company A leased the car to a client in China. The car did not meet contract specifications but the client continued driving. No repairs/alterations in China. Reimported to US in 2024. What statement is correct?

A US furniture company imports dressers from a New Zealand manufacturer. The US company purchases and sends designs and materials to the manufacturer. The cost of which should NOT be added as an assist?

The duty free provision for products of the United States returned after 10 years is found in _____.

If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate, certified rate, or rates effective on the _____.

Based upon a USDA request, CBP is investigating Valley Garlic for evasion of antidumping duties under EAPA. Another importer, The Garlic Stand, follows the case. Who is included in "parties to the investigation?"

Which part of CBP's Office of Trade is responsible for conducting the investigation of alleged evasion of antidumping duties?

When an entry is subject to antidumping and/or countervailing duties (AD/CVD), what certification is required to be submitted prior to liquidation by the importer?

Which ONE constitutes an impermissible "misuse of license or permit"?

AA Customs Brokers Inc. has a corporate license and national permit. Tom, the permit qualifier, resigned. What is the maximum number of days to find a new qualifier to avoid revocation?

By what date must the initial petition for relief be filed in a seizure and penalty case?

What are the requirements for CBP to consider an offer in compromise under the Tariff Act of 1930?

Which of the following is NOT required to be maintained by the broker as evidence of continuing broker education?

Which of the following must certify completion of continuing broker education with the triennial status report? i. Individual brokers ii. Partnerships iii. Associations iv. Corporations

ZX Customs Brokers Inc. has George Forest as its permit qualifier. The company voluntarily suspended its license for one year. Jayne Smythe is a licensed broker but not an officer. Which statement is FALSE?

Suzy Smith applies for a national permit and has provided items 1 through 7. What additional material is needed?

When a protest is filed by an agent who is not an attorney or customs broker, what document is needed?

The Department of Defense hires a broker for an armor import and states that a power of attorney is not required. Which is TRUE?

Which party must maintain records for CBP inspection?

Records of warehouse withdrawal must be retained for how many years?

Which of the following is mandatory for responsible supervision and control?

Employee Andrew Balder wants to import dress jackets similar to a client's. Which is CORRECT?

"_____ means activity by a business entity to ensure that documents are prepared with reasonable care, but not the actual preparation or filing of those documents."

A broker completed a continuing education course on April 15, 2027, and certified completion with the triennial status report filed February 1, 2030. How long must the broker maintain the record?

Upon CBP request, the broker must make continuing education information available on or before _____.

Joe Slacker completed 8 hours of the 20 hours required and failed to report correctly. What must he do?

What is the penalty for a person who intentionally transacts customs business without a license?

Ms. Smith is the broker for American Widgets. What additional action is required for billing?

A printing press is imported from Italy, shipped via China. The invoice price is $80,000. The seller provides a $15,000 rebate negotiated as part of the sale. CIF terms include freight and insurance. For air shipment from China, what is the dutiable value of the press?

Which party does NOT have authority to file a transportation entry?

How will a price change in the form of a rebate affect transaction value under appraisement rules?

After corrections required under the applicable tariff provisions (including 9903.88.15 HTSUS and related harbor maintenance and processing rules), what is the broker’s corrected invoice total?

Which regulation governs allowance in duties for shortage?

Steel merchandise is subject to a filled absolute quota. Which action is NOT appropriate for the merchandise?

TRQ beef from Argentina: after filing, the filer discovers more beef was imported than claimed, and the quota is already filled. What is the best action?

TRQ carpets: a CBP officer released merchandise before proper presentation while the quota was nearly filled. Which fact best supports assessment of liquidated damages?

Peanut butter under an absolute quota: the entry was filed Sunday May 31; the merchandise arrived June 2 at 12:03 p.m.; payment was made June 12. What is the correct presentation date?

Broom corn TRQ is nearly fulfilled. A shipment is 6,000 dozen at $0.95 each from India. What is the best entry process?

What is the best classification of diammonium hydrogenorthophosphate?

Men's trousers of 100% polyester knit pile fabric laminated with polyester film so that the film obscures the underlying fabric. What is the best classification?

A rectangular tinplate steel box for children's crayons and playthings, approximately 6 × 4.25 × 2 inches, with a hinge. What is the best classification?

A machine for producing glass fibers, imported disassembled in multiple shipments all arriving within six days. What is the best classification?

A non-dairy snack bar: sugar confectionery with peanuts, corn flakes, and a cocoa chocolate bottom layer; 8% cocoa content; 53% sugar by weight. What is the best classification?

Spectacle frames and lenses imported as disassembled parts. Which rule would NOT apply to the classification analysis?

100% electric vans: EPA-rated range 200 miles; meet passenger safety standards; carpeted interior; seating for seven; cargo area is 28% of interior volume. What is the best classification?

A replica 1955 Chevy 3100 pickup truck model: die-cast zinc-aluminum; parts made in Germany; assembled in China; intended for persons 15 years of age or older. What is the classification and duty rate?

A multi-function electric countertop “toaster oven” that can bake, broil, toast, warm, and air-fry, 12-liter capacity. What is the best classification?

Which statement is FALSE regarding classification under the HTSUS?

Sunny Solar Panels filed entry March 1, 2020; the entry was liquidated January 22, 2021. The company overpaid Harbor Maintenance Fee (HMF). What is the protest deadline?

When importing switchblade knives, which statement should the customs broker accurately relay to the client?

After the U.S. International Trade Commission (ITC) issues a section 337 exclusion order, which statement is TRUE?

For an entry summary covering goods valued over $2,500 secured by a single entry bond, the entry summary is NOT filed timely. What must the port director do?

Absent proof that a shorter period is reasonable, what is reasonable notice for termination of a surety bond?

Which statement is TRUE about changes to a Customs bond?

Which situation is NOT domestic status merchandise in a Foreign-Trade Zone (FTZ)?

Which statement is TRUE regarding admissibility of merchandise into an FTZ?

Jigsaw puzzles arrive; no entry is filed 20 days after arrival and the goods go to general order (G.O.) warehouse. How long before they may be subject to sale?

Which regulation lists laws that CBP enforces on behalf of other agencies?

Which category of motor vehicles does NOT require emissions compliance for admissibility under the regulations?

Tracing paper in rolls from Germany, each roll 20 cm wide × 100 yards long. Which item of information is NOT required on the invoice?

A warehouse entry is filed in 2025 and is never suspended. When is it deemed liquidated by operation of law?

A vessel departed January 17, arrived with intent to unlade January 23, USDA inspected January 24, and was unladen January 27. What is the date of importation?

Which is NOT evidence of the right to make entry?

Steel tanks are designated Instruments of International Traffic (IIT). Which statements are TRUE? (Select all that apply.)

Importer Izzie Stein paid her broker $5,800 for duties, but the broker never remitted payment to CBP. Who gets billed for the duties?

High End Store obtained ruling NY N123456 classifying a hooded blouse under subheading 6106.20.2010. Discount Retailer imports identical blouses. Which statement is TRUE?

For a first violation, what is the maximum civil fine for aiding the importation of counterfeit merchandise that is seized?

A Navy officer returns from Japan with a vintage motorcycle. Which question is RELEVANT for duty-free treatment under 19 CFR Part 148 Subpart H and related provisions?

Under the ATA carnet system, what is the maximum period of validity from the date of issue?

When may country of origin be determined using the inventory management method?

Which substitution of merchandise is eligible for unused merchandise drawback under 19 U.S.C. § 1313(j)(2)?

For Canadian merchandise, the ISO country code is "CA" and a province code may be "XO." In an entry summary display scenario (image-based), which option does NOT correctly display "CA" where required?

Three shipments of adhesives from Mexico arrived on June 10, June 12, and June 14. A consolidated entry summary was filed on June 15. Why would this be rejected?

A machine is imported disassembled. Tooling cost treated as an assist is paid only with the first shipment. What is the customs valuation term for allocating that assist across shipments?

An Irish manufacturer imports golf balls for free promotional distribution; there is no sale to a U.S. buyer. What value should appear on the invoice for customs purposes?

Fresh shiitake mushrooms are classified in subheading 0709.54.0000 at $7.56 per kg. Import quantity is 2,000 kg. What is the duty?

Which circumstance limits the use of transaction value as the basis of appraisement?

1,000 water bottles at $20/unit; international shipping $300; a $10,000 credit for a previous overpayment is shown; invoice total $10,300. What is transaction value?

If transaction value of similar merchandise cannot be determined, which basis of appraisement is acceptable next?

Which cost is NOT added to transaction value for imported leather bags?

ASW buys 5,000 chairs from Poland. Assists: design specifications $3,200; fabric 2,500 yards at $2/yd procurement plus $1/yd printing. Total assist = $3,200 + (2,500 × $2) + (2,500 × $1) = $10,700. Per 1,000 chairs: $10,700 ÷ 5 = $2,140. Price for 5,000 chairs is $375,000, so per 1,000 = $75,000. Dutiable value per 1,000 chairs?

Car parts are imported for testing related to a pre-production electric vehicle. When are they eligible for duty-free treatment under HTSUS 9817.85.01?

Under the U.S.–Colombia FTA, which is NOT a permissible addition to the value of originating materials?

Orange juice from Morocco: oranges from Spain (heading 0805; 25% volume / 70% value), water from France (74.75% volume / 29.5% value), calcium citrate from Morocco (0.25% volume / 0.5% value). Classified in 2009.12.2500. What are originating country, SPI, and duty?

Under USMCA, the de minimis threshold for non-originating fibers and yarns in textile goods of Chapters 61–63 is calculated as what percentage of what base?

A cylindrical can assembly classified in 8507.90 is produced in Mexico using non-originating nickel-plated steel (7212.50) from Korea that undergoes substantial transformation. What is the correct USMCA treatment?

An Enforce and Protect Act (EAPA) allegation must include all of the following EXCEPT which?

Bebe Mattresses: Italian manufacturer imports 140 toddler mattresses from China ($2,000), repackages, and ships 140 toddler ($4,200) and 80 baby crib mattresses made in Italy ($1,700) to the U.S. AD/CVD: Italy A-475-845-000 at 257.06%; China A-570-092-000 at 1731.75%; China C-570-128-000 at 97.78%. Which cash deposit formula applies?

Which ONE permit constitutes sufficient permit authority for a customs broker to conduct customs business within the customs territory of the U.S.?

Who must exercise responsible supervision and control over the customs business of an association or corporation broker?

Shady CHB discovers that its client Angel uses double invoices — a lower-value invoice for insurance and a higher-value invoice for customs entry. Shady's attorney advises terminating Angel. What is the best next step?

An individual's broker license has been suspended for failure to file a triennial status report. When will the license be revoked if the individual fails to file?

____ must be set forth in or attached to an application for a new national permit regarding responsible supervision and control.

What is the maximum number of calendar days for a recordkeeping contact to make records available when no additional time is specified?

A broker is served a CBP summons for 10 entries. The client was terminated 10 months ago and the POA has been revoked. How should the broker respond?

An LLC surrenders its organizational license. Who must notify CBP of the party with custody of records?

Other than the owner or purchaser, who can sign or certify electronic entry transmissions?

The grantor is a limited partnership importing textiles and also has a POA with a freight forwarder. Which statement is FALSE?

Which limitation in a limited POA would NOT be permitted?

Sam Sly's license was revoked for triennial filing failure. CBP discovers Sam conducting freelance customs business and assesses a $10,000 penalty. Will CBP mitigate?

A penalty has been assessed with less than 180 days before the statute of limitations. What is the minimum filing period the FPF Officer must provide?

Which merchandise is subject to mandatory seizure under 19 USC 1595a(c)?

What is the maximum penalty for broker violation(s) of 19 USC 1641 in one notice?

Which statement is FALSE regarding the POA between NBB and Echo Paper Products (a Canadian corporation)?

Echo Paper Products needs an Importer Number for Box 23 of Form 7501 (value exceeds $1,000). Which statement is TRUE?

NBB needs to file a USMCA post-summary claim on a type 01 entry. Which method CANNOT be used?

Echo imported Australian paper relabeled as its own product. CBP discovers the goods are subject to AD duties and rejects the entry. How should the broker respond?

NBB filed a warehouse entry on August 16. Echo needs to withdraw one-third of the merchandise and return it to Canada. What document is needed?

Which party is entitled to claim manufacturing drawback when the right has not been assigned by certification?

How long must records supporting a modernized drawback claim be retained?

Which is NOT required in documents for substantiating a transfer of merchandise for drawback purposes?

Boots-4-U claims drawback with per unit averaging. What can Discount (the transferee) claim on brown boots?

Which best describes a drawback claim as authorized for payment by CBP?

What is the classification of a plastic tripod designed for use with a digital camera?

Which kit meets the definition of a "set" as defined by the Explanatory Notes?

What is the classification of an artificial floral bouquet made of ostrich feathers on wooden stems?

What is the classification of a 100% polyester "scarf" measuring 59cm x 60cm?

Which is an accurate statement about "cough drops" of Chapter 17?

What is the classification of heat insulating solid ceramic building bricks?

What is the classification of a women's outdoor rubberized textile top for water sports, made of 100% nylon knit fabric coated with rubber (less than 1500 g/m²)?

What is the classification of an electric motorcycle with an 80kW output?

What is the classification of a greenhouse cabinet (48"x36"x20") with a wooden frame, plastic sides, and 3 shelves?

When filing an entry for 25 dozen men's woven cotton pajamas at 5 kg/dozen and $50/dozen, what units should be reported on Form 7501?

What is the classification of four molded TPE floor mats designed for passenger vehicles, retail packaged, from India?

Which merchandise would be classified under 8536.70.0000 (fiber optic connectors)?

What is the classification of a "Polyhedral Bead Combo Pack" (98% zinc alloy beads on a steel wire, intended for jewelry making)?

What is the classification of a beverage dispenser that dispenses both soda and non-carbonated beverages, equipped with solenoid valves and a cold plate, but containing no refrigerating unit?

What is the classification and duty rate for an acrylic resin button that is a product of the U.S. Virgin Islands, made from French blanks?

When withdrawing merchandise from a bonded warehouse for transportation to another port of entry, which is NOT required on the in-bond application?

What is the minimum quantity requirement for warehouse withdrawal without special authorization from the Commissioner?

CBP has detained articles for bearing copying or simulating marks. All of the following would enable release EXCEPT:

The operator of a foreign trade zone has ___ calendar days to prepare the annual reconciliation report after the end of the zone year.

A client wants to export 3,000 men's shirts (duty already paid) by transferring them to an FTZ. What zone status should be requested for drawback eligibility?

An FTZ operator discovers missing merchandise. If a consumption entry were filed, $500 in duties would be owed. What is the minimum shortage percentage requiring a written report?

A single entry bond was filed with the entry. What does the port director do if the broker fails to file the entry summary timely?

Import Jan 8, 2024; Entry Jan 9; ES filed Jan 19; Liquidation Mar 15, 2024. Calculate: 1) date duties due, 2) last day for USMCA 1520(d) claim, 3) last day for protest under 1514.

Place the steps in the life cycle of an entry in the correct order: I. Liquidation II. Estimated duty payment III. Customs release IV. Post summary correction V. Protest

An importer is owed a refund and wants the check mailed to its broker. What form authorizes this?

After merchandise arrives, entry must be filed within ___ calendar days after landing from a vessel or aircraft.

Non-quota merchandise subject to Section 232 steel duties, covered by an IT entry, is entered for consumption at the destination port. When are duty rates determined?

For a Post-Summary Correction (PSC) submission, what criteria must the original entry summary meet?

A client has an Egyptian vase that may be archaeological material. What regulatory provision governs this?

An importer is delinquent in duty payments. The Port Director gives written notice that if not paid within ___ working days, imports will be denied until CBP Form ___ is filed.

What is the maximum value for an informal entry (Type 11)?

Which matter could be the subject of a protest?

Which publication lists authorized surety corporations and the maximum amounts they may underwrite?

Bond conditions correspond to the type of customs activity. Which bond can ONLY be a continuous bond?

What is the earliest date a continuous bond application may be filed if the effective date is March 1, 2025?

Die-cut steel scissors manufactured in China with rubberized grips applied in Germany. What is the country of origin and required marking method?

Cotton seeds from Egypt, cotton grown in Mississippi, thread made in Dominican Republic, fabric woven and cut in Vietnam, sewn into shirts in Israel. What is the country of origin?

Which of the following is NOT considered "wholly obtained or produced" in the United States?

Which regulatory provision describes the entry and release requirements for cut flowers?

Which best describes the Toxic Substances Control Act (TSCA)?

Under USMCA, a "commercial sample of negligible value" from Canada or Mexico entering under 9811.00.60 is worth:

Under the Singapore FTA (SFTA) rules of origin, how are agricultural goods grown in Singapore from non-SFTA seeds treated?

When does an AD/CVD proceeding begin (when not self-initiated by the Department of Commerce)?

Upon conclusion of an investigation under 19 CFR 165.15, a CBP determination regarding AD/CVD evasion is based on:

Regarding consolidation of multiple AD/CVD evasion allegations — which statement is TRUE?

Reduced duty rates under tariff-rate quotas are NOT applicable to products from which country?

Which type of quota permits the importation of a limited quantity during a specified period?

For chocolate containing more than 5.5% butterfat, which country shall have access to "not less than 3,379,279 kg"?

Acme paid $7,000 for hula hoops CIF ($6,500 for toys + $500 freight/insurance). The factory charged $8,250 but offset $1,750 owed to Acme. What is the transaction value?

What is the duty rate for an aluminum product ($39,999) from the Russian Federation classified under 7606.12.3035 (no AD/CVD order)?

For customs valuation purposes, "similar merchandise" is defined as:

Which cost should NOT be added to determine the transaction value for luxury watches?

Which relationship does NOT qualify as "related persons" for customs valuation purposes?

What is the program indicator for Column 1 duty preference under the Agreement on Trade in Pharmaceutical Products?

A mold was provided free to a French manufacturer. The original cost was $180,000, and two-thirds of its useful life has been used. Freight to France was $1,600. What is the total assist value?

Which of the following statements is FALSE?

Number One Car Company (NOC Co.) is an existing importer adopting an alternate name. Which correctly states a method the broker Jack Frost can use to notify CBP?

ZXY is terminating its relationship with Slick brokerage. The power of attorney was granted for an unlimited time. Who may revoke the power of attorney?

Which accurately reflects the duration limitations for powers of attorney?

A broker is switching from paper to digital records. From whom must permission be received and within what time frame?

Which is TRUE regarding the record retention period?

A broker license applicant has been denied. What is the next action to initiate an appeal?

Which scenario demonstrates a broker may have failed to maintain responsible supervision and control?

A broker failed to file the triennial status report and the license was suspended. What must the broker do to get reinstated?

Which is TRUE about national permit applications for organizations?

Regarding CBP SOC breach notification, what must a broker do for a breach of physical records?

Which of the following statements is FALSE?

What is NOT required for a corporation to file entry/entry summary for commercial merchandise on behalf of others?

When is a power of attorney required for filing a protest?

John Rose (a customs broker) and his client Shady are importing 18 diamonds worth $45,000 in luggage from London. Rose advises Shady that no declaration is needed. Which is TRUE about the penalties?

BQ Printers ordered a press from Stampa Fabbrica (Italy). The shipment was diverted from Beijing to Boston then trucked to Baltimore. Which statement is TRUE regarding country of origin?

During the in-bond movement, the truck driver delivered the merchandise directly to the importer instead of the port of entry. Who is liable for the breach?

BQ Printers is an active client with POA from May 1, 2020. Regarding "Notice to Client of Method of Payment" — if the invoice did not contain this notice, which statement(s) are correct? I. Not required by regulations. II. Required on every broker invoice. III. Required in or attached to the POA. IV. Required in writing once per 12 months.

How will a rebate from the seller affect the transaction value of the imported press?

Fast Broker obtained additional documentation showing the country of origin is Italy. BQ Printers already paid. How much did Fast overcharge on the Broker Invoice?

A factory imports pistons from Italy, heat treats and coats them, then exports the unsold ones. May the factory claim unused merchandise drawback?

Which is considered foreign territory for drawback purposes?

What is the maximum civil administrative penalty for fraud in seeking a drawback payment?

CBP determined a drawback claim is complete but needs additional information. The claimant filed an extension 5 days after notification. Within how many days must the claimant furnish the information?

Drawback is allowable on duties, taxes, and fees upon entry or importation. Which is NOT included in ordinary customs duties?

What is the classification of a plywood panel (4'x8'x18mm, 13 wood plies, birch face/back with opaque phenolic resin, poplar inner plies)?

What is the classification of boys' football shoes with cleat provision, covering the ankle, plastic outer sole, leather uppers, $12.50/pair?

What is the classification of a 100% knit cotton infant bootie where the outer sole is not sewn to the upper?

What is the classification of a 4-piece U-shaped modular sofa sectional from Brazil (plywood frame, polyester/rayon/nylon upholstery, connector plates)?

What is the classification of floor tiles (15cm x 15cm x 1cm, cellulose fiber-cement board, no asbestos)?

What is the classification of a battery-operated wireless sound signaling apparatus with a chime unit (Part A) and a backlit button (Part B)?

What is the classification of an electronic food processing machine that emulsifies food into frozen textures for commercial use?

What is the classification of nonalloy (carbon) steel doors for offshore windmill turbines?

What is the classification of a cat harness made of leather with reflective plastic material?

What is the classification of an injectable liquid derived from Botulinum toxin (99.9%), Albumin Human (0.025%), and sodium chloride (0.075%) imported in measured doses for chronic migraine?

What is the classification of iodized sea salt used as a food seasoning?

NOCC asks to classify EV battery assemblies under 8507.60.0010. Given voltage, energy, weight. What additional info needed?

When is tariff classification controlled by principal use determined?

Fresh organic potatoes under 0701.90.1010. Which entity would NOT correctly certify as organic?

Match 10-digit HTS parts: A)01xx=1)Heading, B)0106=2)Subheading, C)0106.00.50=3)Stat suffix, D)xx10=4)Chapter. Correct pairing?

Sean Reno Fashion applies for continuous bond. What info must be included?

Importer changing brokers. Changes to continuous bond with Kitchen Sink Surety?

Bond No. 24C001ZZZ. For which entry is it effective?

IT in-bond shipment takes >30 days. To whom submit extension?

FTZ user suspension hearing. When must hearing take place after operator request?

Filing deadline for abatement/refund from accidental fire in bonded warehouse?

Total period dutiable merchandise may remain in bonded warehouse?

Relief from detention of copying trademark articles - all EXCEPT?

Sauce made in Japan from multi-country materials. Country of origin marking?

Japanese shoe box with "America's Favorite Shoes" containing Indian shoes. Marking requirement?

Earliest time duties accrue on goods arriving by vessel?

Form for in-bond movement Milwaukee to Chicago for Saudi Arabia export?

Which entry summary element may NOT be changed through PSC?

Current Harbor Maintenance Fee rate?

Which is TRUE about the reconciliation program?

Who may import honeybees for experimental/scientific purposes without exception?

Carnet by freight forwarder without interest in goods - not accepted unless forwarder is?

Which matter is NOT subject to protest under 19 USC 1514?

Which is NOT required on blanket USMCA certificate of origin in ACE?

KORUS post-importation claim for $250,000 ceramic plates. What refund?

Which evidence of right to make entry is NOT acceptable?

Entry Feb 16, ES Mar 4, PSC Apr 15, liquidated Apr 26. Calculate: 1) entry due date, 2) final PSC, 3) final protest.

How to report state of destination on 7501 for multi-state shipment?

Cartman with in-bond goods from Mexico/Canada, no entry made. How many days to notify CBP?

Which must be seized and delivered to Secret Service?

Commerce initiates ___ investigation for "less than fair value" sales.

Every 5 years, ___ determines if AD/CVD would continue upon revocation.

CBP investigating AD/CVD evasion. After reasonable suspicion, which action would CBP NOT take?

10,000 hats for $50,000, resale restricted to New York. $5,000 buyer promotion. Transaction value?

US company sends designs/materials to Argentine manufacturer. Which should NOT be added as assist?

MFN rate for dried paprika?

Which is NOT an acceptable basis of appraisement?

10,000 glass vases at $3.00 with 10% volume discount. 100 broken, not charged. Transaction value?

Which commission would NOT be added to transaction value?

Uninvoiced merchandise found, no smuggling. Duties?

Swedish stoves ($600, 5.7% duty) repaired in Canada ($120 each). Reimported 9802.00.40. Dutiable value/rate?

Transaction value means:

Which is FALSE about applicable duty rates?

Two methods of regional value content under USMCA?

Indian leather handbags subject to closed absolute quota. Importer action?

Merchandise at the carrier's dock without CBP release for 15 calendar days will be _____.

The entry summary must be on _____ or an electronic equivalent.

A broker pre-filed on October 2, entry occurred October 3, payment and entry summary filing occurred October 12, and CBP rejected the filing on October 12. What is the last day to resubmit?

Danube Trading is listed as consignee instead of Saucy Seasonings. To be relieved of duty liability, a declaration from the actual owner must be filed. Which is the correct form?

How many days are allowed to notify CBP via EDI after arrival of an in-bond shipment at the destination?

Which form is used to apply to manipulate imported merchandise?

For which scenario would CBP NOT be permitted to issue CBP Form 4647?

A Paris-based Bureau authorized Boston World's Fair. Which entry type applies to goods entered for the exposition?

For warehouse merchandise, the five-year period is calculated from which date?

_____ means the final computation of duties on entries.

What is the correct order of reporting multiple HTSUS classifications for aluminum castings from China when reporting 7616.99.5160, 9903.85.01, and 9903.88.03? (Image-based question on the exam.)

Which statement about informal entries is FALSE?

Which entry type CANNOT be flagged for reconciliation?

What is the time frame to amend an electronically filed protest for one entry that remains undecided?

Which regulation provides that powers of attorney may generally be granted for unlimited duration except for a partnership, which is limited to a maximum of two years?

Which power-of-attorney principal is a "nonresident" entity?

Which regulation specifies the retention period for an ISF agent power of attorney?

A licensed organizational broker may appoint which party as a subagent for a resident importer under a power of attorney that grants express authority?

Using the formula for continuous bond amount: a footwear importer had $1,120,032.64 in duties and $44,368.35 in taxes over 12 months. What is the minimum bond amount?

CBP determines a bond is inadequate and issues notice on April 26, 2023. What is the last day to remedy the deficiency?

ABC broker holds a continuous bond. An approved name change to an LLC is effective January 1, 2024. CBP’s approval letter is dated October 2, 2023. What is the earliest date the broker may file a rider for the name change?

Which of the following is NOT one of the basic importation bond conditions set forth in the regulations?

A broker emails CBP a signed bond termination letter dated August 28. CBP receives it on August 29. No termination date is stated in the letter. When is bond termination effective?

Under the Enforce and Protect Act (EAPA), entries subject to an allegation are those made within how long before receipt of the allegation?

In a lemon juice antidumping (AD) investigation under EAPA, which party is NOT an “interested party”?

What is an antidumping/countervailing duty (AD/CVD) suspension agreement?

Who has the duty to exercise responsible supervision and control over an employee who has been granted authority by the broker?

Which of the following is NOT listed in 19 CFR 111.91(a) as grounds for a monetary penalty against a broker?

The regulations define “customs business” as which of the following?

How many characters are in a unique filer code?

For purposes of reporting an ownership change, “principal” means a person with at least what percentage interest?

What is the maximum time a broker has to replace a terminated qualifying officer before the license may be revoked for failure to maintain a qualifying officer?

What is the maximum time John Smith has to report to CBP that he was terminated as a qualifying officer?

A nonresident importer has authorized special address notification. Which action violates 19 CFR 111.41?

Woven corded wool tapestry fabric classified in subheading 5111.19.1000 measures 137 cm × 552 cm and weighs 3,600 g. What is the reportable quantity in the correct order of units?

A kitchen gas stove, 75 cm wide, made of iron and steel. What is the correct classification?

A beveled stoneware ceramic kitchen countertop measures 300 cm × 150 cm × 4 cm. What is the correct classification?

Which option correctly applies Additional U.S. Rule of Interpretation 1(c) for classification?

A digital video recorder (DVR) with an internal hard disk drive that records and reproduces surveillance video and audio only. What is the correct classification?

Mixed consignment of 2×4 and 2×6 sawn lumber, sanded on four sides, of mixed spruce, pine, and fir (SPF). What is the correct classification?

Dark brown sugar, polarity 98–99.45 degrees, derived from raw cane sugar, packed in 50 kg bags. Which HTSUS provision applies?

An outdoor bird feeder consists of 42% aluminum by weight, 35% steel, and 23% plastic. Which HTSUS provision best classifies the good?

Which symbol or abbreviation in the tariff statistical suffix system denotes silver content expressed in grams?

Unisex seamless examination gloves made of 100% rubber, for use in veterinary offices. Which HTSUS provision applies?

A circular steel thrust bearing with no balls or rollers. Which HTSUS provision applies?

A chemical fertilizer containing nitrogen, phosphorus, and potassium, in powder form, packed in 20 kg containers. Which HTSUS provision applies?

A hand-held, pneumatically powered rotary sander for woodworking. Which HTSUS provision applies?

A unisex poncho of 100% woven nylon, not water-resistant. Which HTSUS provision applies?

Transaction value is the price actually paid or payable for the imported merchandise, plus _____.

Widgets are imported from China. Import date is March 25; entry date March 27; entry summary (ES) filing date April 3. Antidumping (AD) rates: 35% for 03/26/2022–03/25/2023; 20% for 03/26/2023 onward; 10% from 09/01/2023. Countervailing duty (CVD) rates: 10% from 01/01/2023; 0% from 03/01/2023; 5% from 04/01/2023. Which combined AD/CVD rate applies?

Cube countdown timers are valued at $5 per unit; 10,000 units; duty rate 5.3%. The lot is defective and the value is decreased by 65%. What is the duty per unit after allowance for the defective merchandise?

How many days does the importer have to respond to the Center director’s notice of a proposed rate advance?

The board game “Lords of Riverbank” retails for $80. Wholesalers receive a 70% discount off retail; retailers receive a 50% discount off retail. We Are Toys, a retailer, purchases 50 copies. What is the total transaction value?

Which regulation defines methodologies for the reasonable apportionment of the value of an assist?

Which statement about USMCA textile and apparel rules is FALSE?

For SPI “N” (NAFTA/USMCA non-preferential assembly), what is the maximum percentage of the appraised value that may be attributed to U.S. materials?

May an importer claim UKFTA duty-free treatment for yoga mats from Korea made from recycled U.S. plastic bottles?

Which SPI is used to claim duty-free treatment under the Pharmaceutical Appendix to the HTSUS?

Kombucha concentrate powder classified in 2106.90.99: Is it eligible for U.S.–Colombia TPA duty-free treatment if no preferential treatment was claimed at import?

Pajama pants: U.S. cotton is spun into yarn in France, woven into fabric in Italy, piece-dyed in Belgium, and cut and sewn into pants in Spain. What is the country of origin for marking?

Corn from Romania and Chile is commingled in a granary. For country-of-origin marking purposes, which regulation governs determination of the country of origin?

Which of the following is NOT an exception to country-of-origin marking requirements under 19 CFR Part 134 Subpart D?

Dog toys are not marked with country of origin, are sold by the importer, and cannot be redelivered. What CBP action applies?

Negligence case: Section 301 additional duty 15%, loss of revenue $300,000, entered value $500,000, domestic value $900,000. What is the proposed penalty?

Which statement is FALSE about petitions for relief under Section 618?

For the first violation civil fine under 19 U.S.C. 1526(f) for counterfeit marks, the fine is derived from which value?

Which regulation provides for monetary penalties against a broker as an alternate sanction to revocation or suspension?

Before an offer in compromise will be considered, it must _____.

Which statement is TRUE about a petition for mitigation or remission?

CBP may detain articles bearing a counterfeit trademark. The detention notice provides that _____.

Which issues may be flagged for reconciliation on an entry summary?

Cotton garments from a Xinjiang prison labor facility are subject to a withhold release order. Which CBP regulatory provision applies?

What is the method to obtain release of merchandise seized under 19 U.S.C. 1595a(c)(2)(C) and 19 CFR 133.22?

Where does CBP publish notice of Lever-rule protection for trademarks?

Which regulation addresses the certificate-of-origin language for merchandise detained under Section 307 Tariff Act forced-labor provisions?

Entered value for 1,000 units at €22.03 each. Exchange rates: Jan. 4 = 1.062, Jun. 26 = 1.091, Jun. 27 = 1.0961, Jun. 29 = 1.0881. The parties agreed to use the daily rate. What is the U.S. dollar entered value?

WP Fans wants a shipment cleared through Milwaukee, Wisconsin. What is the correct Schedule D port code?

How should a hard-bound book comprising 12 issues of a fan periodical be classified—240 pages, sewn sections, glued hard cover?

Which manufacturer identification code correctly formats a Portuguese manufacturer for ACE Entry Summary?

A commercial invoice is deficient for customs compliance because it lacks which of the following?

Which form would NOT be found in the warehouse permit folder for Entry Type 21?

What is the correct Entry Type code for withdrawal of 5,000 kg of cheese on the warehouse opening day, January 2, 2023?

What is the correct country code for Ontario, Canada on the entry summary?

The cheese requires 6 years of aging but the warehouse time limit is 5 years. Which statement is TRUE?

Duty on an 8,000 kg withdrawal when only 5,000 kg is eligible under quota?

Which regulation(s) address sampling of merchandise in a bonded warehouse? (Select all that apply; both A and B are correct.)

What is the timeframe for CBP to notify detention of counterfeit merchandise?

When is a bond NOT required for immediate delivery?

Which regulation covers general exceptions to marking requirements?

For a first violation civil fine for counterfeit marks under 19 U.S.C. 1526(f), the fine is based on:

Which CBP form triggers the requirement for certificates of marking from importers?

Which action CANNOT be taken after liquidation becomes final?

Handbags of birch wood, uncoated, valued over $20 per item, not lined. Classification?

Welded octagonal steel tube: 0.8% carbon, 10.3% chromium, wall thickness 3.8 mm. Classification?

Printer that connects to an ADP machine; functions include fax, copy, and print at 30 pages per minute. Classification?

Men's casual shoe: man-made textile upper, rubber sole, no foxing or foxing band, $21 per pair. Classification?

Which article is classifiable in heading 5903?

Classification of a whoopee cushion?

Unassembled commercial greenhouse, predominantly wood with plastic panels. Classification?

Flat piece of marble, surface polished, edges not further worked, 30 × 30 × 3 cm. Classification?

How would you classify a 75-inch OLED television equipped with Bluetooth, USB, NFC, HDMI, and Wi-Fi and capable of streaming content?

Beef pho broth from Thailand contains 5% ground beef and is packaged in 2.1 oz paper bowls together with noodles, soup base, oil, and vegetables. How would you classify this product?

A vegetable-based fertilizer contains 8% potassium and 92% other materials. It is granular and packaged in 10 kg containers. How would you classify it?

How would you classify a women's woven cape made of 80% wool and 20% acrylic?

An electric pedal-assist bicycle has a 350 W motor, a 36 V battery, 27-inch wheels, and weighs 58.4 lb. How would you classify it?

Which entry type is NOT eligible for a Post Summary Correction (PSC)?

Which document is associated with ABI electronic data transmission to CBP?

For which of the following is an ACE blanket declaration NOT available?

When an entry summary is in TRADE control, which of the following actions is NOT available?

An Entry Type 01 was entered and released on January 6, with liquidation pending on December 15. Which set of dates correctly states the entry summary due date, the final PSC filing date, and the deemed liquidation date?

Merchandise arrived on May 4 at 11:05 a.m. An error-free entry summary was filed and payment was completed on May 7 at 4:40 p.m. What is the presentation date for quota purposes for a non-opening quota?

A tariff-rate quota (TRQ) entry was presented, but the quota filled before release and the entry was prorated. Which statement is COMPLETELY correct regarding the importer’s options?

Steel from South Korea is subject to an absolute quota that is already filled. What may the importer NOT do?

A tobacco Type 02 entry was filed September 1 and paid September 13. On October 19 the importer requests a PSC to correct the currency. Which statement is TRUE?

For a sugar “opening moment” quota entry, merchandise arrived and was released on February 1, the entry summary date was February 6, and payment was made on February 8. What is the presentation date?

Which of the following amounts would NOT be included in the transaction value of imported merchandise?

Imported furniture is sold at $121,900 CIF, which includes $22,000 for ocean freight and insurance. The buyer also pays a 5% buying commission. What is the dutiable value?

You are determining the deductive value of leather attaché cases sold between related parties. Units sold: 350 at $200 each, 400 at $180 each, and 250 at $150 each. International transport is $8,000, domestic transport $2,000, duties $4,000, and profit and general expenses are $40 per unit. What is the deductive value?

Which of the following is NOT a requirement for an assist under 19 CFR Part 152?

Which of the following is NOT a “related person” relationship for valuation purposes under 19 CFR Part 152?

A foreign shipper first sold merchandise at $100 per unit, then increased the price to $110. The goods were exported after the price increase, but the invoice still shows $100 per unit. At what value should the merchandise be appraised?

Which of the following importations into the United States (other than from Canada or Mexico) does NOT require a U.S. Fish and Wildlife Service (FWS) permit?

Which federal agencies are primarily responsible for motor vehicle compliance (e.g., emissions and safety) on importation?

Which statement about the Toxic Substances Control Act (TSCA) is FALSE?

Where in the HTSUS is “Customs territory of the United States” defined?

Which of the following duties, taxes, or fees CANNOT be reduced through a Periodic Monthly Statement (PSC) payment arrangement under ACE?

How can an importer avoid liquidated damages when an entry summary is rejected more than ten working days after entry and additional duties are due?

Which regulation defines the “time of entry” for merchandise entered under immediate delivery?

Widgets are subject to an antidumping duty order. Manufacturer “Best Widgets” is excluded when it is both the manufacturer and the exporter, but the exporter of this shipment is “Wacky Widgets.” What is the correct filing?

What mode of transport code applies to sample dresses carried in a designer’s checked baggage on a commercial aircraft?

What is the correct Manufacturer Identification Code (MID) for Chingdong Biopoi LTD, No. 51159 Rontin Ave, Chingdong City, Sichuan, China?

Which statement about classification principles under the HTSUS is TRUE?

What is the deadline to export merchandise subject to a Withhold Release Order after CBP issues an Exclusion Letter?

Textiles arrived March 7, were released March 8, the entry summary was filed March 18, and the wrong country of origin was discovered March 21. What is the latest date CBP may demand redelivery?

For CBP purposes, “released conditionally” means:

The National Commodity Specialist Division (NCSD) rejected a classification claim, the entries are not yet liquidated, and the applicable duty rate has increased. What ruling vehicle should the importer use?

How many working days before the intended destruction date must CBP Form 7553 be filed when destruction is planned?

Which scenario qualifies for direct identification unused merchandise drawback under 19 U.S.C. 1313(j)(1)?

When restructuring drawback claims, which factor does CBP NOT consider?

Which is NOT a condition for identification of merchandise by an accounting method?

Calculate manufacturing drawback under direct identification for line item 2. Line 1: 5,000 articles at $10 each = $50,000 entered value, duty rate 7%. Line 2: 6,000 articles at $15 each = $90,000 entered value, duty rate 5%. Merchandise processing fee (MPF) is 0.3464%. Which amount is the drawback?

What is the maximum civil penalty for a single violation of conducting customs business without the required customs broker license?

A licensed customs broker must designate which person as the primary contact concerning recordkeeping requirements?

Which of the following is NOT an example of exercising due diligence in broker correspondence and payment practices?

Within how many days must a customs broker seek CBP approval before employing a person who has been convicted of a felony?

Newly licensed broker Pat Smith: license effective August 1, 2022; national permit issued December 19, 2022. When is the next status report due and what is the fee?

After passing the Customs Broker License Examination (CBLE), within what period must an applicant generally apply for a broker license?

An examinee was born October 12, 2004. They took the CBLE on October 26, 2022, received notice of passing on November 10, 2022, and application instructions on December 1, 2022. What is the earliest date they may apply for a license?

Within how many working days after the due date must a customs broker transmit payment to CBP when payment is required?

Leather briefcases are classified in subheading 4202.11.0030, HTSUS. Estimated entered value is $5,000. The entry claims Generalized System of Preferences (GSP) special program indicator A. Entry date is June 1, 2022. What is the estimated duty?

An acrylic curtain panel is produced from fiber made in China, yarn and fabric manufactured in the United States, and cut-and-sew operations in Honduras. What is the DR-CAFTA preference status?

Which of the following is NOT a special tariff treatment program under the HTSUS?

For a Caribbean Basin Trade Partnership Act (CBTPA) claim on petroleum classified in heading 2710, which document is NOT typically used to support the claim?

Under the USMCA, which item is NOT treated as an “indirect material” in the production of a ceramic mug?

What zone status applies to merchandise that is transferred from a customs bonded warehouse into a foreign-trade zone?

Which category of foreign-trade zone merchandise may be entered for warehouse from the zone under 19 CFR Part 146?

Which requirement does NOT apply to the operation of a duty-free store (DFS) under CBP regulations?

Under 19 CFR Part 19, which class of bonded warehouse is a general order warehouse?

What zone status applies to merchandise admitted to a foreign-trade zone solely for export, destruction, or indefinite storage?

For foreign-trade zone reconciliation, the reconciliation report must be filed within how many days, and certification must be submitted within how many working days?

Whose bond is liable when merchandise is delivered directly to a container station from an importing carrier before merchandise is formally receipted?

Which regulation discusses U.S. Customs and Border Protection's (CBP) authority to require Customs bonds?

What type of bond is needed to operate as a custodian of bonded merchandise?

A bond principal receives written notice from CBP that the bond amount is inadequate. How many days does the principal have to remedy the deficiency?

If ABC Customs Brokers, LLC (ABC) is permitted to file more than one entry for the merchandise, as all the merchandise is arriving in one conveyance and consigned to one consignee, what type of entry will ABC file for the sample gowns for which the importer has requested a temporary importation under bond (TIB) be filed?

ABC Customs Brokers, LLC (ABC) is filing entry at the port of unlading. What port code will ABC enter on the entry / entry summary for the port in which the entry is filed?

Which Customs Regulation provides the process for separating quantities of merchandise into separate entries and provides the exception to the rule that all merchandise arriving on one conveyance and consigned to one consignee must be included on one entry, under the facts of this Practical Exercise?

ABC Customs Brokers, LLC (ABC) is filing a Temporary Importation under Bond (TIB) entry for the merchandise listed on the Pro Forma Invoice No. CM10262022S. What would be the correct CLASSIFICATION in the correct order of reporting of the gowns on line 001 of the invoice on the entry summary (CBP Form 7501)?

Pursuant to the TIB regulations and CBP ACE guidance and under the facts provided, what supporting documents, if any, is ABC Customs Brokers, LLC (ABC) required to upload into Document Imaging System (DIS) or the ACE Portal concurrent with filing the TIB entry summary electronic data?

CBP has issued a CBP Form 28, Request for Information, for the TIB entry that ABC filed for the IOR Creasioni Marchesa. The IOR does not have an ACE account. CBP issued the electronic CBP Form 28 dated October 28, 2022, with a 30-day response time and mailed a courtesy copy only to ABC. CBP did not provide the IOR with a copy. Which of the following is FALSE?

Type 01 entry ABC-1234567-8 was released by CBP on July 14, 2022. The summary was filed and paid on July 28, 2022. On October 1, 2022, the importer advises the broker that one of the lines was subject to antidumping duties. The increase in duties is $15.90. Which of the following is TRUE?

Sandra Smith imported a shipment of non-alloy steel threaded rods under 7318.15.5056 / Free from China. The invoice amount was $7,564.49. The shipment arrived by air. Subject to 25% under 9903.88.03. Entered on 03 anti-dumping entry. MPF min/max: $27.75/$538.40, MPF rate 0.3464%. ADD deposit rate 48.91%. What is the total amount of duties, taxes, and fees on CBP Form 7501?

Carbon and alloy steel threaded rod from China is subject to AD/CVD. SII's CEO contacted you for assistance in making an EAPA allegation. Which statement is FALSE?

A broker is preparing to file an entry type 03. Commerce has indicated the AD/CVD case number status is "inactive – company deactivated." What is the correct action?

What is the proper CLASSIFICATION of a battery-operated scuba dive watch computer with LCD screen? (watch mode + dive mode with Bühlmann decompression algorithm, worn on wrist, water resistant to 100m, stainless steel case, rubber strap)

What is the CLASSIFICATION of rectangular billets consisting of 68% aluminum powder, 27.8% tungsten carbide, and 4.2% other metal powders, produced via sintering?

What is the CLASSIFICATION for outdoor furniture upholstery fabric? Woven polyester yarn coated on one side with non-cellular polyurethane visible to naked eye, 69% polyurethane coating by weight, 31% polyester woven fabric, 1.25 kg/m2.

What is the CLASSIFICATION of a seasoning blend: 42% turmeric, 37% rosemary, 10% onion, 5% garlic, 3% salt, 3% black pepper, packaged for sale to potato chip manufacturers?

What is the CLASSIFICATION of a house wrap product? Plain woven fabric, 100% polypropylene, 71 g/m2, strips 5mm wide, coated with clear plastic on one side not visible to naked eye.

What is the CLASSIFICATION of a clear plastic retail bag for transporting deli food? Made of polyethylene, not insulated, no handles, 6"x6", re-closable top seal with slider.

What is the CLASSIFICATION of a spherical object made of vulcanized rubber covered by felt with a diameter of 2.58" with a single slice through the center which allows the sphere to be placed over the leg of a hospital walker or straight-legged chair? Neither component is predominant. 44-46g rubber ($0.15/unit), 8-9.5g felt ($0.31/unit).

Under which situation would General Note 3(e)(v) apply?

What is the appropriate subheading to enter live turkeys weighing more than 185g brought into the U.S. for temporary exhibition?

Upon auditing an entry, the IOR discovered the total entered value was incorrect. Correct value was $5,718 more, resulting in additional duty $187.25 and additional MPF $19.81. IOR requested accelerated liquidation PSC. 120 days between duty due date and liquidation. Interest on additional duties: $1.89, interest on MPF: $0.20. How much will the bill be?

Who of the following is NOT an owner or purchaser?

Merchandise that remains at the carrier's dock or terminal without a CBP release for a period of 15 calendar days is subject to what?

Which Customs Form is filed with CBP to provide an importer's identification information?

ABC Customs Brokers received a $30,000 penalty notice under 19 USC 1641. Filed petition per 19 CFR 111.93, denied. Filed supplemental petition per 19 CFR 111.95, also intends to deny. To whom will the supplemental petition be forwarded?

Broker received penalty notice. Filed petition per 19 CFR 111.93, denied. Denial date: October 3, 2022. What is the last date to file the supplemental petition?

ABC Customs Brokers promised to hire NIS Token's son if NIS Token's binding ruling review favored ABC's client with a duty-free classification. Which regulation prohibits this attempt to influence?

123 Import Company seeks valuation guidance. Which contract would the broker advise cannot use transaction value?

Which of the following is NOT an acceptable basis for appraisement?

Importer purchased construction cranes unassembled. Post-importation assembly by supplier's employees included in purchase price and separately identified. Assembly charge is reasonable. Transaction value is proper method. Which statement is correct?

Importer purchased used sewing machines for $3,000 from unrelated party and supplies free of charge to foreign manufacturer. Actual market value is $4,500. Cost to ship to manufacturer: $500. What is the value of the assist?

Powdered milk from New Zealand. Ship departed Auckland June 1, 2022, arrived Oakland July 1, 2022. Invoice: 98,532.84 NZD. Daily exchange rate: June 1 = 0.6471, July 1 = 0.6187. Shipment: 14,000 kg. Classified 0402.91.7000 / 31.3¢/kg. What is total entered value in Block 35?

Which form is filed with CBP seeking permission to manipulate, manufacture, exhibit, or destroy merchandise in a Foreign Trade Zone?

Broker received CBP Form 4647 (Notice to Mark/Redeliver). CBP determined merchandise not legally marked. Broker files CBP Form 3499, receives approval to manipulate under Customs supervision. In which type of warehouse can the merchandise be manipulated?

G and G Bedding imported 50 mattresses from China, 9404.21.0013, 3% duty, subject to AD/CVD and Section 301 (25%). Air freight, formal entry at LAX. Value $12,500 USD. ADD rate 1731.75%, CVD rate 97.78%. MPF 0.3464%, HMF 0.125%. What is total fees and duties on CBP Form 7501?

Fish caught by Norwegian vessel in international waters off Portugal. Kept whole or filleted on board. Sent to Spain: cut, seasoned, battered, pre-fried, frozen. Consolidated in Ireland, exported from Dublin to US. What is country of origin?

Which CBP Form must be presented to CBP timely to request authorization for bonded merchandise to be transported to another port or exported out of the country?

Dee Company GmbH (foreign company) imports machinery. XYZ Brokers has valid POA and CBP Form 4811 naming XYZ. RT Protest Attorneys files protests with language that refunds be mailed to Dee in care of RT. To whom will CBP mail refund payments on protested entries?

Under which circumstance may an individual importer of record authorize an unpaid agent to enter merchandise?

An importer of any article detained under a Withhold Release Order who desires to contend the article was not produced with forced labor must submit proof of admissibility within 3 months of what action?

What method is used to submit physical product samples to CBP in support of an electronic protest?

Which situation is a matter subject to protest?

What is the maximum allowable time for which extension of liquidation may be granted by the Center Director?

At which point in the importation process will required partner government agency (PGA) forms be filed?

What is the maximum value that may be entered as an informal entry (Type 11)?

Given protest types: Center Director has __ from date of filing to review a protest relating to exclusion of merchandise. Center Director has __ from date of mailing of accelerated disposition request to review.

What is the exception to the general rule that the notice of liquidation will be dated with the date posted electronically on www.cbp.gov?

What is the timeframe during which an unliquidated drawback claim filed on October 26, 2022, may be amended?

Importer imported shirts July 15, 2020, paid duties. Exported without drawback July 17, 2020, to Mexico for warehousing. Found foreign buyer September 20, 2021. Exported from Mexico October 15, 2021. By when must completed drawback claim be filed?

For which drawback claim types filed after February 24, 2016, is it permissible for the drawback claimant to be a successor?

What is the CFR citation requiring every article of foreign origin imported into the US be marked with country of origin conspicuously, legibly, indelibly, and permanently?

What are the consequences if the broker takes no action within 30 days on a CBP Form 4647 (Notice to Mark/Redeliver) for improperly marked merchandise that was cleared and delivered?

Which article has NOT been legally marked under Part 134?

What is the period of detention for merchandise suspected of bearing counterfeit trademark?

Importer Y operates discount jewelry store, imports Rolex Submariner watches from Vietnam. Detained/seized as counterfeit. Invoice: 10 watches for $10,000. MSRP of genuine: $19,250 each. Importer Y had prior counterfeit NFL rings seizure. What is maximum civil fine?

Which is TRUE regarding imported merchandise after ITC finds a section 337 violation and issues exclusion order under 19 CFR 12.39?

According to 19 CFR 24.23(c), which country is NOT exempt from MPF under a preferential trade program?

Which FTA is NOT eligible to be flagged for a Post Importation Claim via reconciliation?

Of the agreements listed, which does NOT authorize a trade preference level (TPL) for textiles and apparel?

If a power of attorney is revoked, how long must a licensed Customs Broker retain the POA and letter of revocation?

Broker has POA from Valley Computer Co., Inc. (California, publicly traded). Michael Valley reorganized it into privately held Delaware corporation also called Valley Computer Co., Inc. He wants broker to clear shipment arriving in 20 days. What action must broker take regarding POA?

Which regulation states the rules concerning powers of attorney with respect to filing protests on behalf of importers?

Generally, how many years after the date of entry or final withdrawal for a warehouse entry must the broker retain the records?

Under 19 CFR 111.24, to which entity is a broker NOT permitted to disclose confidential records?

Where in the regulations would you find the (a)(1)(A) list?

Licensed broker was served Customs summons signed by Center Director requiring entry files for 10 entries prepared for Company Z within last 3 years. Broker terminated Company Z as client 1 year ago. Company Z provided no written instructions regarding summons. How must broker respond?

Broker filed entry for Irish tea. In addition to Customs Documents, which PGA forms must be filed and retained?

Which is NOT a factor CBP considers in deciding whether a broker has exercised responsible supervision and control over unlicensed employees?

IOR contacts broker to revise entry 123-1234567-8 because internal audit revealed omitted invoice. Goods qualify under CAFTA-DR from Dominican Republic. No change in duties/taxes/fees. Entry not liquidated, fully paid, less than 1 year since import. Which process should be used?

Under what circumstances may a licensed broker accept fees from an attorney?

In solicitation, promotion, or performance of customs business, who may a broker allow to use their license, permit, or name?

Who is responsible for paying the annual user fee per Part 111?

What must a corporate broker do to continue customs business after the qualifying license officer retires?

A broker must notify Customs of all the following EXCEPT:

Under what circumstances may a Customs broker employ a convicted felon or former broker whose license was cancelled with prejudice?

Broker Blue is US corporation owned by Canadian Customs Broker Maple. Broker Blue files entries for Maple's clients, invoices reflect Maple as bill-to party, Maple pays Broker Blue then invoices clients for both services. What regulation is being violated?

Jane works for Broker D. Jane failed to get CBP Form 7553 signed before destruction of merchandise for drawback. Jane gives CBP Officer Smith a backstage concert pass and asks him to sign a backdated Form 7553. What liability does Broker D have?

Which data element may NOT be edited in a Post Summary Correction (PSC)?

If CBP receives a closure request with proof that an entry filed under entry summary type 23 was exported within the legal timeframe, and Center personnel determine the merchandise met associated requirements, what actions will be taken by CBP?

Which entry type is NOT eligible for PSC?

The operator of a FTZ shall record all shortages and overages on which document?

Which CBP Form is required to admit merchandise into the FTZ?

Prior to manipulating, manufacturing, exhibiting, or destroying merchandise in a FTZ, the operator shall file with CBP an application on which CBP Form?

There are eleven classes of Customs warehouses. What class number for "duty-free stores"?

How long can merchandise be stored in a class 2 bonded warehouse?

Which is used to identify and trace merchandise within a FTZ?

Which party's bond is liable when merchandise is delivered directly to a container station from an importing carrier?

The following statements are all true EXCEPT:

Additional duties assessed at what percentage for failure to mark country of origin?

When Center director determines physical supervision of marking is necessary, expenses of Customs officer shall be reimbursed with following provisions EXCEPT:

For GO merchandise not covered by permit, if no entry made within 15 calendar days, owner must notify CBP no later than 20 calendar days after landing. What is the greatest penalty per bill of lading?

Petitions for relief from penalties must be filed within which time period?

Petitions for remission/mitigation must contain which of the following?

Intentional removal/defacement/destruction/alteration of country of origin marking to conceal: maximum penalty and/or prison sentence?

Unlicensed persons transacting "Customs business" without valid broker's license: maximum monetary penalty per transaction?

Which CBP form is a delivery authorization document given to importing carrier to authorize release?

How many calendar days does CBP have to notify the importer that a shipment has been placed on detention?

If an entry summary is not filed timely, CBP will immediately demand liquidated damages in which amount?

How does a broker legally move unentered merchandise from one US port to another for exportation?

Which may a shipment be subject to if unentered/not released and remains in CFS for more than 15 calendar days from arrival?

At time of entry summary filing, Entry type 23 requires which of the following?

Maximum period of validity for an ATA carnet?

Chemical compounds petroleum coke and petroleum bitumen (HTS 2713): what additional invoice information required?

Within how many days must a bonded carrier report arrival of in-bond shipment at destination and what must be included?

ABC Inc. importing widgets from Canada via LMN Logistics (FF) who contracts XYZ Brokers. Which entity does NOT have the right to make entry?

What entry type for goods brought into US by NASA from space or foreign country as part of international program?

Which CBP Form for giving power of attorney to transact customs business?

If TIB goods are to be exported at a port other than where import examination was conducted, what CBP form should be presented?

CBP Form 7553 for drawback merchandise to be exported shall be filed at least ___ working days prior to intended exportation for claims under 19 USC 1313(j).

For imported merchandise on a TFTEA drawback claim, which is NOT required on the drawback entry?

What type of duties, taxes and fees are NOT allowed for drawback?

Where in 19 CFR can importer find what information is required on a bond?

A basic importation and entry bond must contain all conditions EXCEPT:

CLASSIFICATION of foldable ping-pong game table (undersized, 5ft x 3ft x 2.5ft, includes 2 paddles, mesh net, 2 balls)?

CLASSIFICATION of a book of crossword puzzles (6"x9", softcover, 75 pages, for adults)?

CLASSIFICATION of children's detangling hairbrush (plastic handle, soft bristles on sponge base, wet/dry, 52 cents each)?

CLASSIFICATION for frozen cassava (manioc)?

What is the classification of an alternator (electric generator) used solely with internal combustion engines?

Best Seafood imports "Bonito del Norte" from Spain—fish in pieces in glass jars, invoiced as "Bonito del Norte, White Tuna in Olive Oil." NOAA Form 370 lists "Thunnus Alalunga in Oil." What is the classification?

What is the classification for choline and its salts?

What is the classification of a 1080p HD digital camera with interchangeable lens and 3" LCD that captures still and moving images?

What is the classification of a geological granite stone slab cut to size with a flat surface, maximum thickness greater than 1.5 cm but not exceeding 7.5 cm, further worked only by polishing?

What is the classification of thick salsa in a 7 oz jar: tomato puree, jalapeño peppers, vinegar, ancho peppers, onions, cascabel peppers, garlic, salt, cottonseed oil, bay leaves, and spices?

TIB classification: Toys Extravaganza (Germany) owns a mold for plastic toy figurines. Happy Toys Co. (U.S.) produces the same figurines for export only. It wants to temporarily import the mold while its mold is repaired—not for sale—and will return it in four months.

What is the classification of fresh boneless Wagyu beef from Japan—high-quality cuts—where the aggregate quantity does not exceed 60,000 metric tons during the calendar year?

What is the classification of a woven scarf: 75% silk, 25% cotton, with all four sides measuring 55 cm?

An allegation of antidumping/countervailing duty evasion by an interested party must include all of the following EXCEPT:

CBP has reasonable suspicion of evasion of AD/CVD duties. Which of the following measures may CBP take EXCEPT:

An entry was made July 18, 2003 under statutory suspension due to an antidumping duty order and was liquidated December 20, 2014. When must a protest be filed?

CBP seizes counterfeit t-shirts. The importer wants to challenge the action. What options are available?

A new owner of a previously recorded trademark wants to continue recordation with gray-market protection based on physical/material differences. Which of the following actions is required EXCEPT:

When an importer files a denial of suspected copyright infringement, the port director provides six pieces of information to the copyright owner. Which set is correct?

What are the elements of “computed value”?

If the commercial invoice is stated in a foreign currency, conversion is made using the proclaimed or certified exchange rate effective on which date?

Chinese supplier Rose LLC sells widgets to Thorn Inc. for $100,000 FOB Chicago. Rose owes $20,000 to Flower Corp. Thorn pays $20,000 to Flower and $80,000 to Rose. International shipping is $10,000. What is the transaction value?

Which of the following is NOT an addition to the price actually paid or payable?

Which statement about sugar-containing export certificates is FALSE?

Which definition does NOT properly define the bolded term per 19 CFR?

Which statement is NOT correct?

Shipment arrived May 4, 2020 at 11:05AM ET. Error-free entry summary with payment submitted May 7, 2020 at 16:40PM ET. Presentation date/time for non-opening moment quota?

For absolute quota not eligible for immediate release, which 3 of 5 conditions must be met for presentation date determination? (1)Entry summary reviewed by CBP (2)Entry summary on file (3)Marked "Admissible–Quota Rejected" (4)Paid or scheduled to be paid (5)Shipment arrived in US (6)Released by Customs

Which has a MPF non-exempt requirement?

Formula for regional value content (RVC) using net cost method?

Under USMCA, to determine labor value content (LVC), producer may base calculation on following periods EXCEPT:

When may a Power of Attorney be revoked?

Commissioner advises port director that proof under 19 CFR 12.43 does not establish admissibility of merchandise covered by finding under 19 CFR 12.42(f) (forced labor). What will port director do?

Perishable merchandise refrigeration failed during transport, completely thawed and spoiled, without commercial value at unlading. Importer will continue importing (not export). Which step for allowance in duties at liquidation?

Correct format for Filer Code/Entry Number in block 1 of CBP Form 7501?

If IOR desires refunds/bills/notices mailed in care of agent and has CBP Form 4811 on file, agent's importer number must be in which CBP Form 7501 block?

Who must sign block 41 (Declarant Name, Title, Signature, Date) on CBP Form 7501?

If total entered value increases by $15,000, what would be new (499) MPF total on CBP Form 7501?

Examples of unauthorized business relationships EXCEPT:

Ms. Thomas (individually licensed broker) resigns as VP. Within how many days must Jacobs & Robinson CHB employ a new licensed broker as officer before license revocation?

Brokers may form separate company for ancillary services. Who may NOT access confidential client records?

Under which scenario can broker bill FF for duties without sending copy to importer?

How long must broker retain records for warehouse withdrawal from date of last withdrawal?

Which is NOT considered customs business?

Entry documents must be filed within ___ calendar days of arrival.

If the difference is less than $20 between total duties/fees including interest in the original liquidation pertaining to a PSC, CBP may disregard the difference and liquidate "as entered" (De Minimis Rule). Under what 19 CFR section?

EDI is available for single-transaction eBonds. What is the activity code for an ISF eBond?

To submit a PSC, the original entry summary must meet ALL of the following criteria EXCEPT:

Which warehouse class allows bonded bins, parts of buildings, or elevators for grain storage?

A ___ or unique identifier will be used to identify and trace merchandise within an FTZ.

___ allows delivery of merchandise to an FTZ without prior application and approval on CBP Form 214.

In an FTZ, the term ___ refers to a person or firm using a zone or subzone for storage, handling, or processing.

What is the appropriate country-of-origin marking for shoes manufactured in China when the unsealed shoebox reads: “Kicks! America’s Favorite Sneaker”?

You are importing 150 four-hole rim buttons (3" diameter, 0.5" thick) from France. Each button is in a sealed paper envelope. The store will sell them from a large bin. Where must the country of origin be marked?

Petitions for relief from seizures must be filed within ___ days from the mailing of the notice of seizure.

What is the time limit after the date of sale for filing a petition for restoration of proceeds of sale?

Supplemental petitions for violations of 19 U.S.C. 1641 where the penalty exceeds $10,000 are forwarded to:

Under the degrees of culpability in Section 592, a violation is considered fraudulent when:

Which General Note contains the Peru Trade Promotion Agreement?

When imported cargo is unloaded from a commercial vessel and admitted into an FTZ, the applicant liable for Harbor Maintenance Fee (HMF) must pay on a ___ basis.

Which regulation pertains to compensation (liquidated damages) for breach of bond?

To whom must a classification ruling request be addressed?

An individual importer of record may authorize an unpaid agent to enter merchandise so long as:

Which is NOT a requirement on a commercial invoice?

Which mail article is NOT subject to examination by Customs?

Excessive deposits of Alcohol/Tobacco taxes cannot be refunded when:

Which Chapter 98 provision has MPF requirement?

Port director may revoke/suspend cartman/lighterman license if found EXCEPT:

Which is NOT a factor indicating broker lacking supervision/working knowledge?

Broker files T&E entry March 1. Shipment arrives Chicago March 2. First portion leaves March 3, arrives Charleston March 7. Second leaves March 5, arrives Charleston March 9. No extension. By when must merchandise be exported from Charleston?

Maximum admin penalty for drawback fraud/negligence in terms of total actual/potential loss of revenue?

Records pertaining to drawback claim must be retained for ___ after liquidation.

CBP Form 7553 for merchandise to be destroyed: filed at least ___ working days prior to destruction.

Each manufacturer submitting notification of intent to operate under general manufacturing drawback ruling must provide EXCEPT:

Any document for which bond/stipulation is given must be delivered within ___ days from CBP notice.

Which is TRUE about Customs Bonds?

If bond (except free-entry/reduced-duty document bonds) not satisfied after ___ days, matter reported to DOJ for prosecution.

Article of base metal containing 2+ base metals classified by the metal that:

CLASSIFICATION of glazed ceramic mosaic cubes on mesh backing (1cm x 1cm x 1cm, water absorption 0.3%)?

CLASSIFICATION of wood screw: 50% iron, 25% copper, 25% aluminum?

CLASSIFICATION of liquid "coffee creamer" - blend of fresh milk, fresh cream, sucralose, 14% fat?

CLASSIFICATION of jambalaya frozen entrée: 30% chicken, 25% rice, 20% jambalaya sauce, 15% sausage, 7% shrimp, 3% vegetables, in airtight container for airline passengers?

CLASSIFICATION of men's hip-length jacket: outer layer 100% nylon woven, inner layer TPU film not visible to naked eye, water repellent, full front zipper, sealed seams, articulated elbows?

CLASSIFICATION of duster frame (cleaning tool): EVA foam covered iron strip + aluminum/polypropylene handle. 25% polypropylene, 30% aluminum, 10% EVA foam, 35% iron?

Classification of pinking shears: stainless steel blades, plastic handles, valued at $2.15 each. Which HTSUS provision applies?

Classification of steel butt-weld pipe fittings: 1% carbon, 0.020% silicon, 0.30% manganese, 10.9% chromium, 0.18% phosphorus. (CREDIT TO ALL EXAMINEES)

Classification of a porcelain teacup containing 28% tricalcium phosphate, valued at $18, offered in the same pattern as articles listed in Additional U.S. Note 6(b) to Chapter 69, aggregate value of listed articles being $900. Which HTSUS provision applies?

Classification of an automatic baseball pitching machine: holds 5 time-delayed balls, bright colored plastic, powered by 4 D-cell batteries, includes yellow plastic bat and 5 hollow plastic balls, converts to a mini T-ball set, ages 3+. Which HTSUS provision applies?

Classification of a battery-powered digital blood-pressure monitor: fabric sleeve, microphone, electrical cord, control unit with LCD display, inflates sleeve, picks up arterial pulsating sound, similar to a sphygmomanometer. Which HTSUS provision applies?

Classification and duty rate for D-aspartic acid (CAS #1783-96-6), an amino acid used as a pharmaceutical intermediate. Which option is correct?

Federal agency requests to CBP for an Enforce and Protect Act (EAPA) investigation must include all of the following EXCEPT:

For an AD/CVD consumption entry, which additional data element must appear on the entry summary beyond regular entry requirements?

Qualifying expenditures may be offset by distribution of assessed AD/CVD duties. These expenditures fall within the categories listed EXCEPT:

John Brown imported 8 ball bearings with integral shafts from Germany. Classified in HTSUS 8482.10.10 at 2.4% ad valorem, subject to antidumping duty. Shipped by air, formally entered at JFK. Value $8,605. ADD rate 57.36%. What is the total of fees and duties on CBP Form 7501?

CBP may demand redelivery of released merchandise. If the merchandise is not redelivered, the liquidated damages claim is ___ of the merchandise. If the merchandise is prohibited, restricted, or alcoholic, the demand is ___.

What is the appropriate method to challenge a seizure under 19 U.S.C. 1526(e)?

If a trademark or copyright violation is not discovered until after entry and duty deposit, the entry may be endorsed and duty refunded as an erroneous collection upon destruction under:

Relief from forfeiture due to seizure of counterfeit merchandise: which circumstance allows relief?

If articles bearing suspected counterfeit marks are detained and the importer does not provide information, CBP may provide the mark owner with all of the following EXCEPT:

Exporter E offers quantity discounts on mattresses. Scenario 1: Importer X buys 120 in a single shipment (10% discount). Scenario 2: Importer Y buys 120 in a single transaction at a 10% discount but imports in 4 separate shipments of 30 each. How is customs value determined?

Foreign invoice shows $7,200 plus an $800 “distributor fee” for a total of $8,000. The fee compensates an exclusive U.S. distributor who receives 10% of all sales regardless of involvement in the sale. How is the $800 treated?

Which statement about customs valuation is FALSE?

Beach towels from Turkey at $10/unit DDP Baltimore. 2,000 towels. Inland freight Izmir–Istanbul $125. Ocean freight $370. Bill of lading Istanbul–Baltimore provided. What is transaction value? (CREDIT TO ALL EXAMINEES)

Toys for All imports toys from several countries. Which of the following would NOT be considered part of transaction value?

Which is NOT an acceptable basis of appraisement?

Quota priority/status is determined as of presentation of the entry summary pursuant to:

A mail entry on CBP Form ___ shall be issued and forwarded with the package to the postmaster.

An entry summary for quota-class merchandise may be presented only during official office hours. “Official office hours” means ___ in all time zones.

Would kombucha concentrate classified in 2106.90.98 be eligible for duty-free treatment under the US–Colombia TPA if no claim is made at importation?

Which FTAs include a remanufacturing provision treating “recovered goods” as originating?

Under what 19 CFR section is the US–Oman FTA implemented?

Under which FTA may certain third-country goods originate merely for having been entered into the commerce of an FTA party?

CLASSIFICATION: Current production wall art is mechanically printed by lithography onto paper (0.35 mm thick) and permanently mounted on paperboard (0.50 mm thick). What is the correct classification?

The Cargo Declaration must state all of the following EXCEPT:

Operations incidental to the assembly process will NOT preclude duty exemption under the assembly provisions EXCEPT:

Greg's Sports Accessories imports orders under $800 under 19 CFR 10.151. How long must records be retained?

How long does the filer have to retransmit an entry rejected by CBP for an antidumping/countervailing duty (AD/CVD) issue?

Every three years, brokers must file a Triennial Status Report by February. Failure to file results in:

A person paying by returned check (dishonored) is assessed a charge of ___ unless not at fault.

Which of the following is NOT among the basic requirements for an individual customs broker’s license?

Under what 19 CFR section is the fee for an application for carrier/forwarder bonded merchandise transportation?

Which factor is NOT always considered by CBP when measuring responsible supervision and control?

Which statement regarding customs broker conduct is FALSE?

Juan Hembra is a broker at ABC Brokers and owns Hembra Hats (imports and sells Panama hats from Ecuador). Which situation creates a conflict of interest?

Based on the April 2021 practical exercise invoice (women’s brassiere: 70% silk, 30% rayon, woven, with embroidery), what is the correct HTSUS classification?

Based on the same invoice (16-inch silver necklace, gold-plated, with diaspore stones and cultured pearls), what is the correct HTSUS classification?

For the practical exercise entry (destination Oswego, NY), what is the correct U.S. Customs district/port code for Block 20 of CBP Form 7501, per HTSUS Annex C?

The invoice shows terms FOB Oswego, NY. Which party is responsible for payment of duties, taxes, and fees?

What is the correct Manufacturer Identification Code (MID) for Sigma Coy E.X.T., Smyrna, Italy, per CBP Form 7501 preparation instructions?

Using the invoice total of $4,484 for the practical exercise, what is the Harbor Maintenance Fee (HMF) at 0.125%?

If CBP requires supporting documents when a rejected entry summary is re-transmitted, what does CBP send to the filer?

The Single Transaction Bond (STB) worksheet may be emailed to which address?

Which of the following is NOT permitted as an ACE blanket declaration record?

Regarding power of attorney under 19 CFR 141.34, which grantor legal status is limited to a specific time period?

What is the official regulatory process to revoke a power of attorney?

ABC Imports is a limited partnership. What is required for a valid power of attorney?

At what value is a mail shipment REQUIRED to be formally entered?

When should an in-bond application be submitted?

A customs broker permit application must include information about each employee EXCEPT:

When is a customs broker license REQUIRED?

Which statement is NOT subject to grounds for suspension or revocation of a broker license?

Which statement is FALSE? (1) New employee information must be submitted after 30 days. (2) 120 days to replace a licensed officer. (3) CBP will not hold the broker responsible for accuracy of employee-provided information. (4) Financial settlements with clients within 7 working days. (5) Broker must transmit a copy of the entry to the actual importer.

All of the following are true EXCEPT:

What is the correct HTSUS classification for a portable tabletop gas stove of iron or steel, for use with propane, for domestic use?

Classification of an automatic robot vacuum cleaner: 1300 W motor, disk-shaped body approximately 13 inches in diameter, 0.5 liter dust collection capacity, designed to traverse floors and collect dust and debris, accompanied by boundary strips to define cleaning areas. Which HTSUS provision applies?

Classification of a plastic, battery-operated video poker game: designed for one to four players, ages 10 and up, hand-held format. Which HTSUS provision applies?

Classification of a women's raincoat made of woven fabric composed of 60% polyester and 40% cotton. Which HTSUS provision applies?

Classification of a wall panel: produced from natural gypsum plaster powder mixed with water, molded into sheet form, dried, and reinforced with paper facing. Which HTSUS provision applies?

Classification of a dentist's seat: upholstered with woven textile (90% polyester, 10% cotton), aluminum frame, capable of rotation, recline, and height adjustment, not equipped with dental appliances or instruments. Which HTSUS provision applies?

Classification of backpacks: outer surface of man-made textile material coated with poly(vinyl chloride) to simulate leather. Which HTSUS provision applies?

Classification of a women's hip-length jacket: outer shell of laminated 100% polyester woven fabric bonded to a visible TPU film on the back side, filled with 650-fill-power goose down (80% down, 20% feathers), front zipper closure, hood, and powder skirt. Which HTSUS provision applies?

Classification of a printed paper map of the United States: dimensions 24 inches by 36 inches, three-dimensional relief effect, produced by color lithography, paper thickness approximately 0.45 mm. Which HTSUS provision applies?

Classification of a radiator imported solely for use as part of a self-propelled bulldozer. Which HTSUS provision applies?

Classification of a 100 W medical-grade power supply for a portable oxygen concentrator: converts AC to 29 V DC, permanently marked/embossed to identify use with medical apparatus. Which HTSUS provision applies?

Classification of a mineral oil-based grease containing less than 30% zinc and silica additives, with no animal or vegetable salts or fatty acids. Which HTSUS provision applies?

Classification of a skin toner: contains 0.5% salicylic acid, blue clear liquid, packaged in 8 oz bottles, marketed and used for cosmetic purposes. Which HTSUS provision applies?

Classification of a retail set of steel hand tools: screwdriver, hammer, slip-joint pliers, and socket wrench, packaged in a blister pack for retail sale. Which HTSUS provision applies?

Classification of a clear plastic bag for food transport: made of polyethylene, not insulated, without handles, approximately 6 inches by 6 inches, fitted with a reclosable slider closure. Which HTSUS provision applies?

After filing a drawback notice of intent to export, how should the claimant arrange for a CBP examination of the merchandise?

What percentage of duties may the claimant receive on drawback under the applicable regulatory framework?

A drawback entry must include each of the following EXCEPT which item?

Evidence of transfers for drawback purposes must be evidenced by records as defined in which regulation(s)? (Select all that apply.)

Under 19 CFR Part 165, which term means the entry of covered merchandise by means of a false statement or omission that results in the assessment of antidumping or countervailing duties at a less-than-fair-value rate?

Under 19 CFR Part 165, which office conducts the investigation of an alleged evasion of antidumping and countervailing duties?

Make Sure Company imported 8 ball bearings from Germany. HTSUS 8482.10.10 at 2.4%, subject to ADD. Air freight, entered at JFK. Value $12,479.49. ADD rate 88.69%. Total estimated duties and fees?

Goods imported January 3, 2020, estimated duties deposited. Liquidated October 18, 2020, more duty assessed, bill paid on time. Which is TRUE about record retention?

To amend actual owner on entry summary, CBP Form ___ must be submitted within 90 days of entry.

If CBP bond NOT satisfied and no relief application/protest filed and not for free-entry/reduced-duty docs, how many days until reported to DOJ?

Commissioner of CBP may do all EXCEPT:

Which is INCORRECT regarding bond effective dates?

Maximum time for in-bond via truck (not barge) to be delivered to CBP at destination?

Maximum time for in-bond via barge to be delivered?

Which document MUST be filed per 19 CFR 10.1(a) for articles >$2,500 claimed free under 9801.00.10 or 9802.00.20?

Which statement about ATA Carnet is INCORRECT?

Which articles may NOT be designated as GSP eligible EXCEPT:

Who CANNOT sign/certify electronic entry transmission?

Assembly operations incidental to assembly EXCEPT:

Antique articles prohibited under Endangered Species Act. Which statement is FALSE?

Importers of films shall certify on which form that films contain no obscene matter?

Which term used for legal purposes to determine CLASSIFICATION?

When filing TIB entry, which is NOT a requirement?

Which total entered value is correctly formatted for computation?

Under 19 CFR Part 171 Appendix B, which NOT a mitigating factor?

Which is subject to mandatory seizure under 19 USC 1595a(c)?

Prior disclosure under 19 CFR 162.74: the disclosing party must provide information within which timeframe?

Which time frame is INCORRECT?

Cotton fabric woven in the U.S. of U.S. yarn, cut and sewn in South Africa, Korean waistband, Korean sewing thread, washed, packed, and shipped from Kenya. Which is TRUE?

Cotton fabric knit in the U.S. of U.S. yarn, cut in Guatemala, sewn in Jamaica with U.S. thread, embroidered in Guatemala with Guatemalan thread (24% of component cost), shipped from Guatemala. Which is TRUE?

Which FTA goods still require MPF payment?

Wool yarn from Canada, elastomeric yarn from Korea, 96% wool / 4% spandex fabric woven in the U.S., lining fabric 5512.19 woven in Korea, cut and sewn into women’s trousers in Mexico. Which is TRUE?

A U.S. fashion designer contracts an overseas factory. The designer purchases materials, provides designs, and the factory invoices for labor only. What must be added to transaction value?

A foreign subsidiary sells ore to its U.S. parent at the New York Mercantile Exchange price on the date of arrival. Which is TRUE?

Company A imported a mold from Italy ($2,000), sold it to Company B after five years. Company B exported it to Canada (rental, 2.5 years), returned in the same condition. Which is CORRECT?

A German chemical producer sells to a related U.S. party at a 30% discount versus unrelated parties. The related party resells in the U.S. No explanation for the discount. Which statement is CORRECT?

Articles exempt from marking requirements EXCEPT: