Accelerated payment, manufacturing drawback, unused merchandise drawback, evidence of exportation, and 19 CFR Part 190. / 加速支付、加工退税、未使用商品退税、出口证据及19 CFR第190部分。
6.25% exam weight
Easy: 0
Medium: 24
Hard: 21
#1Modernized DrawbackHard2025
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?以下哪项不属于CBP在审查申请人的CBP记录以审批加速退税支付申请时所考虑的指定标准？
#2Modernized DrawbackHard2025
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?X-Rocs公司从韩国进口多功能数字办公设备（复印机）到美国。X-Rocs与Expeditious报关行签有有效的限定POA，仅限于消费进口报关。进口四年后，如果复印机未售出，X-Rocs将其出口到印度。X-Rocs与TradeEx签有有效的限定POA用于其退税计划。X-Rocs副总裁签署了一份POA，授权X-Rocs的贸易合规经理（非持照报关员）代表X-Rocs签署合同和商业文件。TradeEx的一名报关员与一名无照员工签署了POA以代表TradeEx签署报关业务文件。谁无权签署代表X-Rocs提交给CBP的退税报关单？
#3Modernized DrawbackHard2025
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?WeHeartGoats公司是一家羊奶皂制造商和出口商，从国外进口大量粗麻布、缝纫线和绳子来制作粗麻布束口袋。肥皂使用羊奶（非进口）制造。WeHeartGoats打算在出口装有肥皂的袋子时申请对粗麻布和绳子的退税。以下哪项陈述是正确的？
#4Modernized DrawbackHard2025
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?完整的退税申请需要出口或销毁的证据。以下哪项支持文件将构成充分的官方邮政记录以证明使用USPS一等国际包裹服务进行的出口？
#5Modernized DrawbackHard2025
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?AZ-DZ Audio在亚利桑那州使用外国和国内零部件制造显示器。三年前，AZ-DZ从韩国进口了金质电缆。AZ-DZ去年出口了多余的电缆，并希望根据19 USC 1313(j)申请未使用商品退税。AZ-DZ从未按照19 CFR 190.35的要求提供预先通知。以下哪项信息是AZ-DZ在申请中不需要提供的？
#6Modernized DrawbackMedium2024
Which party is entitled to claim manufacturing drawback when the right has not been assigned by certification?当退税权未通过认证转让时，哪一方有权申请制造退税？
#7Modernized DrawbackMedium2024
How long must records supporting a modernized drawback claim be retained?支持现代化退税申请的记录必须保留多长时间？
#8Modernized DrawbackHard2024
Which is NOT required in documents for substantiating a transfer of merchandise for drawback purposes?以下哪项不是退税目的的货物转让证明文件中所必需的？
#9Modernized DrawbackHard2024
Boots-4-U claims drawback with per unit averaging. What can Discount (the transferee) claim on brown boots?Boots-4-U以单位平均法申请退税。Discount（受让方）可以对棕色靴子申请多少退税？
#10Modernized DrawbackMedium2024
Which best describes a drawback claim as authorized for payment by CBP?以下哪项最准确地描述了CBP授权支付的退税申请？
#11Modernized DrawbackHard2024
A factory imports pistons from Italy, heat treats and coats them, then exports the unsold ones. May the factory claim unused merchandise drawback?工厂从意大利进口活塞，热处理和涂层后出口未售出的。可以申请未使用商品退税吗？
#12Modernized DrawbackMedium2024
Which is considered foreign territory for drawback purposes?以下哪个在退税目的上被视为外国领土？
#13Modernized DrawbackMedium2024
What is the maximum civil administrative penalty for fraud in seeking a drawback payment?以欺诈方式申请退税的最高民事行政处罚是多少？
#14Modernized DrawbackMedium2024
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?CBP认定退税申请完整但需补充信息。申请人在通知后5天提交延期。须在多少天内提供信息？
#15Modernized DrawbackHard2024
Drawback is allowable on duties, taxes, and fees upon entry or importation. Which is NOT included in ordinary customs duties?退税适用于进口时的关税、税费。哪项不包含在普通关税中？
#16Modernized DrawbackMedium2023
How many working days before the intended destruction date must CBP Form 7553 be filed when destruction is planned?计划销毁时，须在拟销毁日前多少个工作日提交 CBP 7553 表？
#17Modernized DrawbackHard2023
Which scenario qualifies for direct identification unused merchandise drawback under 19 U.S.C. 1313(j)(1)?下列哪种情形符合 19 U.S.C. 1313(j)(1) 项下直接认定未使用货物退税（Direct Identification Unused Merchandise Drawback）？
#18Modernized DrawbackMedium2023
When restructuring drawback claims, which factor does CBP NOT consider?在重组（restructuring）退税申报时，CBP 不考虑下列哪一因素？
#19Modernized DrawbackMedium2023
Which is NOT a condition for identification of merchandise by an accounting method?下列哪一项不是以会计方法认定货物（identification by accounting method）的条件？
#20Modernized DrawbackHard2023
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?在直接认定（direct identification）下，为第 2 行项计算生产退税（manufacturing drawback）。第 1 行：5,000 件，单价 10 美元，完税价格 50,000 美元，税率 7%。第 2 行：6,000 件，单价 15 美元，完税价格 90,000 美元，税率 5%。货物处理费（MPF）为 0.3464%。退税额为多少？
#21Modernized DrawbackHard2022
What is the timeframe during which an unliquidated drawback claim filed on October 26, 2022, may be amended?2022 年 10 月 26 日提交的一份尚未清算的退税申请，可在多长时间内予以修改？
#22Modernized DrawbackHard2022
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?进口商于 2020 年 7 月 15 日进口衬衫并已缴税。2020 年 7 月 17 日未办退税即出口至墨西哥仓储。2021 年 9 月 20 日找到境外买方。2021 年 10 月 15 日从墨西哥再出口。完整的退税申请最迟须于何时前提交？
#23Modernized DrawbackHard2022
For which drawback claim types filed after February 24, 2016, is it permissible for the drawback claimant to be a successor?对于 2016 年 2 月 24 日之后提交的退税申请，下列哪类退税允许申请人为权利承继人（successor）？
#24Modernized DrawbackHard2022
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).对于依 19 U.S.C. §1313(j) 提出的退税，拟出口的退税货物所涉 CBP 7553 表须不晚于计划出口日前多少个完整工作日提交？
#25Modernized DrawbackHard2022
For imported merchandise on a TFTEA drawback claim, which is NOT required on the drawback entry?在《贸易便利化与贸易执法法》（TFTEA）框架下的退税申报中，下列哪一项不是退税报关单上必须具备的？
#26Modernized DrawbackHard2022
What type of duties, taxes and fees are NOT allowed for drawback?下列哪一类关税、税款或规费不得以退税方式退回？
#27Modernized DrawbackMedium2021
Maximum admin penalty for drawback fraud/negligence in terms of total actual/potential loss of revenue?对退税欺诈或过失，行政罚款上限为实际或潜在税收损失总额的多少倍？
#28Modernized DrawbackMedium2021
Records pertaining to drawback claim must be retained for ___ after liquidation.与退税申请相关的记录须在清算后保存多久？
#29Modernized DrawbackMedium2021
CBP Form 7553 for merchandise to be destroyed: filed at least ___ working days prior to destruction.拟销毁货物所涉 CBP 7553 表须于销毁前至少提前多少个工作日提交？
#30Modernized DrawbackMedium2021
Each manufacturer submitting notification of intent to operate under general manufacturing drawback ruling must provide EXCEPT:制造商就依一般制造退税裁定（general manufacturing drawback ruling）运作提交意向通知时，须提供下列信息，何者为例外（无须提供）？
#31Modernized DrawbackHard2021
After filing a drawback notice of intent to export, how should the claimant arrange for a CBP examination of the merchandise?提交退税（drawback）出口意向通知后，申请人应如何安排海关（CBP）对货物实施查验？
#32Modernized DrawbackHard2021
What percentage of duties may the claimant receive on drawback under the applicable regulatory framework?依适用法规框架，退税申请人可获退关税之比例最高为多少？
#33Modernized DrawbackHard2021
A drawback entry must include each of the following EXCEPT which item?退税报关单须包含下列各项，但其中哪一项为例外（即不应作为必须填报项）？
#34Modernized DrawbackHard2021
Evidence of transfers for drawback purposes must be evidenced by records as defined in which regulation(s)? (Select all that apply.)为退税目的，转让之证据须以何法规中所定义之记录为凭？（可多选）
#35Modernized DrawbackMedium2019
A Notice of Intent to Destroy (CBP Form 7553) must be filed at least how many working days prior to destruction?销毁意向通知书（CBP 7553表）须在销毁日前至少多少个工作日提交？
#36Modernized DrawbackMedium2019
A drawback claimant must furnish a bond if approved for which privilege?退税申请人若获准下列哪项便利，须提供保函？
#37Modernized DrawbackMedium2019
Merchandise transferred into a Foreign-Trade Zone is given what status for drawback purposes?为退税目的，运入对外贸易区的货物被赋予何种地位？
#38Modernized DrawbackMedium2019
Which statement regarding a Notice of Intent (drawback) is CORRECT?关于退税“意向通知书”（Notice of Intent），下列哪项正确？
#39Modernized DrawbackMedium2019
Which of the following duties or fees are NOT subject to drawback? A) AD/CVD duties B) Duties paid on entry or withdrawal for consumption with final liquidation C) Tenders with prior disclosure D) Internal revenue taxes on importation E) Marking duties下列哪项关税或费用不适用退税（drawback）？A）反倾销/反补贴税 B）已最终清算的消费申报或提取所缴关税 C）经事先披露的缴款 D）进口环节国内税 E）标记税
#40Modernized DrawbackMedium2019
Only the ___ is entitled to claim drawback unless a certification assigning the right exists.除非存在转让权利的证明，否则仅有___有权主张退税。
#41Modernized DrawbackMedium2019
Acceptable limited modifications to a specific manufacturing drawback ruling include each of the following EXCEPT:对特定制造退税裁定可接受的有限变更包括下列各项，除外的是：
#42Modernized DrawbackMedium2019
XYZ imports red paint from Japan and buys identical paint from Ohio. It uses the paint to manufacture toy fire engines exported to China. Japanese paint is in the west vat and Ohio paint in the east vat (timing only). Products are identical and shipped without regard to which side was used. What type of drawback applies?XYZ 从日本进口红漆，并从俄亥俄采购相同油漆，用于制造出口中国的玩具消防车。日本漆在西槽、俄亥俄漆在东槽（仅时间区分），产品相同且出货时不区分来源。适用何种退税？
#43Modernized DrawbackMedium2018
Which of the following is acceptable proof of export for drawback purposes?下列哪一项可作为退税用途的可接受出口证明？
#44Modernized DrawbackMedium2018
When may a claimant amend an unliquidated drawback claim?申请人可于何时修改尚未清算的退税申报？
#45Modernized DrawbackMedium2018
Drawback MPF: 500 bicycles at $200 ($100,000) and 500 spare parts kits at $175 ($87,500); invoice total $187,500; NDC $2,500; entered value $185,000; total MPF paid $485 at 0.3464%. Two hundred bicycles are exported. How much MPF may be claimed in drawback?退税项下MPF：500辆自行车每辆200美元（100,000美元）及500套备件每套175美元（87,500美元）；发票总额187,500美元；无折扣成本（NDC）扣减2,500美元；申报价格185,000美元；已缴MPF总计485美元，税率0.3464%。出口200辆自行车。可主张的MPF退税额是多少？