Entry completion, classification exercises, CBP Form 7501 preparation, and regulatory research. / 报关单填制、归类练习、CBP表格7501准备及法规检索。
6.25% exam weight
Easy: 2
Medium: 9
Hard: 57
#1Practical ExerciseHard2025
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?临时鞋类发票表明靴子为皮革制。HTSUS中哪些类注、章注和/或子目涵盖美国短吻鳄皮牛仔靴鞋面？
#2Practical ExerciseHard2025
In accordance with the facts above, what is the Chapter 98 CLASSIFICATION of the cowboy boots?根据上述事实，牛仔靴的第98章归类是什么？
#3Practical ExerciseHard2025
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?根据上述事实，以下哪项CBP法规条款最适合Expeditious研究MBM的靴子是否需要美国鱼类和野生动物进口许可证？
#4Practical ExerciseHard2025
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?以下是四份部分完成的CBP表格7501报关单。仅关注第2栏、第6栏和第9栏，四份表格中哪一份正确显示了所提供事实的报关类型、口岸代码和运输方式？
#5Practical ExerciseHard2025
What is CLASSIFICATION of the cowboy boots?牛仔靴的归类是什么？
#6Practical ExerciseHard2025
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?一台印刷机从意大利进口，经中国转运。发票价格为 80,000 美元。卖方提供在销售谈判中确定的 15,000 美元回扣。CIF 条件包含运费和保险费。对于自中国空运的货物，该印刷机的应税价格（完税价格）是多少？
#7Practical ExerciseMedium2025
Which party does NOT have authority to file a transportation entry?下列哪一方无权申报运输进境（transportation entry）？
#8Practical ExerciseMedium2025
How will a price change in the form of a rebate affect transaction value under appraisement rules?根据估价规则，以回扣形式发生的价格变动将如何影响成交价格（transaction value）？
#9Practical ExerciseHard2025
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?在根据适用税则规定（含 HTSUS 9903.88.15 及相关的港口维护费、处理费等规则）进行更正后，报关行更正后的发票总额是多少？
#10Practical ExerciseMedium2025
Which regulation governs allowance in duties for shortage?关于短少货物关税减免（shortage duty allowance），应以哪项法规为准？
#11Practical ExerciseHard2024
Which statement is FALSE regarding the POA between NBB and Echo Paper Products (a Canadian corporation)?关于NBB与Echo Paper Products（一家加拿大公司）之间的委托书，以下哪项陈述是错误的？
#12Practical ExerciseHard2024
Echo Paper Products needs an Importer Number for Box 23 of Form 7501 (value exceeds $1,000). Which statement is TRUE?Echo Paper Products需要在7501表格第23栏填写进口商编号（价值超过1,000美元）。以下哪项陈述是正确的？
#13Practical ExerciseHard2024
NBB needs to file a USMCA post-summary claim on a type 01 entry. Which method CANNOT be used?NBB需要对01类报关单提交USMCA事后追溯申请。以下哪种方法不能使用？
#14Practical ExerciseHard2024
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?Echo进口了贴上自己品牌标签的澳大利亚纸张。CBP发现该货物须缴纳反倾销税并拒绝了报关单。报关行应如何回应？
#15Practical ExerciseHard2024
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?NBB于8月16日提交了仓储报关单。Echo需要提取三分之一的货物并退回加拿大。需要什么文件？
#16Practical ExerciseMedium2024
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?BQ Printers从意大利Stampa Fabbrica订购印刷机。货物从北京转运至波士顿再陆运至巴尔的摩。关于原产国哪项正确？
#17Practical ExerciseHard2024
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?保税运输期间，卡车司机将货物直接交付给进口商而非入境港。谁对违规负责？
#18Practical ExerciseHard2024
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.BQ Printers自2020年5月1日起为活跃客户并持有委托书。关于"付款方式通知"——若发票未包含此通知，哪些陈述正确？
#19Practical ExerciseHard2024
How will a rebate from the seller affect the transaction value of the imported press?卖方回扣将如何影响进口印刷机的交易价值？
#20Practical ExerciseHard2024
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?Fast报关行获得文件证明原产国为意大利。BQ Printers已付款。Fast在报关行发票上多收了多少？
#21Practical ExerciseHard2023
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?1,000 件货物，每件 22.03 欧元申报完税价格。汇率：1 月 4 日 1.062，6 月 26 日 1.091，6 月 27 日 1.0961，6 月 29 日 1.0881。双方约定使用日汇率。美元申报完税价格为多少？
#22Practical ExerciseEasy2023
WP Fans wants a shipment cleared through Milwaukee, Wisconsin. What is the correct Schedule D port code?WP Fans 希望在威斯康星州密尔沃基清关。Schedule D 正确的港口代码是？
#23Practical ExerciseHard2023
How should a hard-bound book comprising 12 issues of a fan periodical be classified—240 pages, sewn sections, glued hard cover?一本硬皮书，含某粉丝期刊 12 期合订本，共 240 页，书帖锁线装订并胶装硬封，应如何归类？
#24Practical ExerciseMedium2023
Which manufacturer identification code correctly formats a Portuguese manufacturer for ACE Entry Summary?下列哪一个制造商识别代码符合 ACE 进口摘要中对葡萄牙制造商的格式要求？
#25Practical ExerciseMedium2023
A commercial invoice is deficient for customs compliance because it lacks which of the following?商业发票在海关合规方面存在缺陷，是因为缺少下列哪一项？
#26Practical ExerciseMedium2023
Which form would NOT be found in the warehouse permit folder for Entry Type 21?对于入境类型21，哪种表格不会出现在仓库许可证文件夹中？
#27Practical ExerciseMedium2023
What is the correct Entry Type code for withdrawal of 5,000 kg of cheese on the warehouse opening day, January 2, 2023?2023年1月2日仓库开业当日提取5,000公斤奶酪，正确的入境类型代码是什么？
#28Practical ExerciseEasy2023
What is the correct country code for Ontario, Canada on the entry summary?在入境摘要上，加拿大安大略省的正确国家代码是什么？
#29Practical ExerciseHard2023
The cheese requires 6 years of aging but the warehouse time limit is 5 years. Which statement is TRUE?奶酪需要陈化6年，但仓库时限为5年。下列哪项陈述为真？
#30Practical ExerciseHard2023
Duty on an 8,000 kg withdrawal when only 5,000 kg is eligible under quota?提货8,000公斤，其中仅5,000公斤符合配额时，关税为多少？
#31Practical ExerciseMedium2023
Which regulation(s) address sampling of merchandise in a bonded warehouse? (Select all that apply; both A and B are correct.)哪项法规涉及保税仓库内货物的抽样？（多选；A与B均正确。）
#32Practical ExerciseHard2022
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?若ABC Customs Brokers, LLC（ABC）获准就同一运输工具运抵且同一收货人的货物提交多份申报，进口商要求对样衣办理暂时进口担保（TIB）申报时，ABC应使用何种申报类型？
#33Practical ExerciseHard2022
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?ABC Customs Brokers, LLC（ABC）在卸货港办理申报。在申报/进口申报摘要上，申报地港口应填写哪个港口代码？
#34Practical ExerciseHard2022
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?在本实务情景下，哪一项海关法规规定了将货量拆分为多份申报的程序，并对“同一运输工具运抵且同一收货人的全部货物须在同一份申报中申报”这一规则规定了例外？
#35Practical ExerciseHard2022
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)?ABC Customs Brokers, LLC（ABC）就形式发票CM10262022S所列货物办理暂时进口担保（TIB）申报。在进口申报摘要（CBP表格7501）发票第001行上，礼服的正确归类及填报顺序应为何？
#36Practical ExerciseHard2022
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?根据TIB法规及CBP ACE指引，在所述事实下，ABC Customs Brokers, LLC（ABC）是否须在提交TIB进口申报摘要电子数据的同时，将任何支持性文件上传至文件成像系统（DIS）或ACE门户？
#37Practical ExerciseHard2022
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?CBP就ABC为进口商记录（IOR）Creasioni Marchesa申报的TIB申报签发了CBP表格28（信息请求）。该IOR无ACE账户。CBP于2022年10月28日签发电子CBP表格28，给予30日答复期，并仅向ABC邮寄礼节性副本，未向IOR提供副本。下列哪一项为错误（FALSE）？
#38Practical ExerciseHard2022
Correct format for Filer Code/Entry Number in block 1 of CBP Form 7501?CBP 7501 表第 1 栏（申报人代码/报关编号）的正确格式为？
#39Practical ExerciseHard2022
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?若进口商（IOR）希望退税单/账单/通知寄交代理人代收，且已存档 CBP 4811 表，则代理人的进口商编号须填于 CBP 7501 表哪一栏？
#40Practical ExerciseHard2022
Who must sign block 41 (Declarant Name, Title, Signature, Date) on CBP Form 7501?CBP 7501 表第 41 栏（申报人姓名、职务、签名、日期）须由谁签署？
#41Practical ExerciseHard2022
If total entered value increases by $15,000, what would be new (499) MPF total on CBP Form 7501?若总申报价格增加 15,000 美元，CBP 7501 表上（499）项新的 MPF 总额为？
#42Practical ExerciseHard2021
Based on the April 2021 practical exercise invoice (women’s brassiere: 70% silk, 30% rayon, woven, with embroidery), what is the correct HTSUS classification?根据2021年4月实务练习商业发票（女式胸罩：70%真丝、30%人造丝，机织，带刺绣），正确的HTSUS税则归类是？
#43Practical ExerciseHard2021
Based on the same invoice (16-inch silver necklace, gold-plated, with diaspore stones and cultured pearls), what is the correct HTSUS classification?同一发票项下（16英寸银质项链，镀金，镶水铝石与养殖珍珠），正确的HTSUS税则归类是？
#44Practical ExerciseHard2021
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?实务练习入境（目的港纽约州奥斯威戈），根据HTSUS附录C，CBP 7501表第20栏应填报的正确美国海关关区/港口代码是？
#45Practical ExerciseHard2021
The invoice shows terms FOB Oswego, NY. Which party is responsible for payment of duties, taxes, and fees?发票显示贸易术语为纽约州奥斯威戈船上交货（FOB）。哪一方负责缴纳关税、税款及费用？
#46Practical ExerciseHard2021
What is the correct Manufacturer Identification Code (MID) for Sigma Coy E.X.T., Smyrna, Italy, per CBP Form 7501 preparation instructions?根据CBP 7501表填制说明，意大利斯米尔纳的Sigma Coy E.X.T.的正确制造商识别代码（MID）是？
#47Practical ExerciseHard2021
Using the invoice total of $4,484 for the practical exercise, what is the Harbor Maintenance Fee (HMF) at 0.125%?实务练习发票总额为4,484美元，港口维护费（HMF）按0.125%计，金额是多少？
#48Practical ExerciseHard2019
PRACTICAL EXERCISE: What is the correct Manufacturer Identification Code (MID) for A.B.C. Company, 55-5 Hung To Road, P.O. Box 1234, Kowloon, Hong Kong?实务操作：制造商识别代码（MID）——A.B.C. Company，地址55-5 Hung To Road，邮政信箱1234，香港九龙。正确的MID是？
#49Practical ExerciseHard2019
Classification: knit unisex zipper-front jackets (38% polyester, 38% cotton, 24% wool) with leather piping around the collar. What is the correct HTSUS classification?税则归类：针织中性款前开拉链夹克（38%涤纶、38%棉、24%羊毛），领口饰皮革滚边。正确的HTSUS税号是？
#50Practical ExerciseHard2019
Duty, taxes, and fees for a shipment: HTSUS 6102.30.1000 ($0.644/kg + 18.8% ad valorem), entered value $9,450, net weight 756 kg, vessel sailed from Key Largo, Florida.计算关税、税及费用：税号6102.30.1000（每公斤0.644美元+从价18.8%），申报价格9,450美元，净重756千克，船舶自佛罗里达州基拉戈（Key Largo）启航。
#51Practical ExerciseHard2019
PRACTICAL EXERCISE: What is the correct MID for Fabrica de Artigos de Vestuario Top Job, Grand River Building, Fi 2-4, Caracas, Venezuela?实务操作：制造商识别代码（MID）——Fabrica de Artigos de Vestuario Top Job，Grand River大厦2–4层，委内瑞拉加拉加斯（Caracas）。正确的MID是？
#52Practical ExerciseHard2019
Classification: printed 100% cotton plain-weave “patchwork” fabric made of 6 in. × 6 in. squares sewn together; 59 warp and 28 filling yarns per cm; 97.11 g/m²; average yarn number 89. What is the correct HTSUS classification?税则归类：印花100%棉平纹“拼布”织物，由6英寸×6英寸方块缝缀而成；每厘米经纱59根、纬纱28根；单位面积质量97.11克/平方米；平均纱线支数89。正确的HTSUS税号是？
#53Practical ExerciseHard2019
What are the total duty, taxes, and fees for a shipment of patchwork fabric classified under HTSUS 6307.90.9889 at the 7% ad valorem rate, with a customs value of $12,925, shipped by air to Chicago?一批拼布织物按 HTSUS 6307.90.9889、7% 从价税率归类，完税价格为 12,925 美元，空运至芝加哥，其关税、税款及费用合计为多少？
#54Practical ExerciseHard2019
What Entry Type code applies to the commercial invoice for ladies’ hats and men’s shirts from Italy, terms DDP?意大利女士帽与男士衬衫商业发票，贸易术语DDP，应使用何种申报类型代码？
#55Practical ExerciseHard2019
Classification: a women’s hat crocheted to shape from unspun dyed raffia, lined, trimmed with a grosgrain ribbon hatband, not sewn?税则归类：女士帽，以未纺染色拉菲亚草钩编成形，有衬里，饰以罗缎帽带，非缝制？
#56Practical ExerciseHard2019
Total duty and fees on the hats (HTSUS 6505.00.9076: 20.7¢/kg + 7.5% ad valorem), invoice value $9,000, weight 2,728 kg, terms DDP to New York?女士帽总税费（HTSUS 6505.00.9076：每千克20.7美分+从价7.5%），发票金额9000美元，重量2728千克，DDP纽约？
Total duties and fees on the muscle shirts (HTSUS 6110.20.2069: 16.5%), value $7,440, terms DDP?背心总税费（HTSUS 6110.20.2069：16.5%），金额7440美元，DDP？
#59Practical ExerciseHard2019
Total duties and fees on the entire CBP Form 7501 for this exercise?本题整份CBP 7501表上的关税与费用合计？
#60Practical ExerciseHard2019
On CBP Form 7501, which block shows the MPF total?在CBP 7501表上，哪一栏填写MPF合计？
#61Practical ExerciseHard2018
Commercial invoice: Blue Crest Exports, Ltd., Bldg 45 No 8002 Shennan Rd, Futian District, Shenzhen, China. Product: Fresh whole chilled garlic bulbs packed in water. Net weight 25,719 kg. Total invoice price $49,167.00 DDP San Francisco, CA. Subject to antidumping duty order A-570-831 at $0.06 per kg. For account of Rosa's Italian Kitchen, South San Francisco, CA. Broker: James Brokers Inc., Dallas, TX. Carrier: COSCO. Port of unlading: Oakland, CA. What is the correct 10-digit HTSUS classification?商业发票：Blue Crest Exports, Ltd.，中国深圳市福田区深南大道 8002 号 45 栋。品名：新鲜整头冷藏大蒜鳞茎，水包装。净重 25,719 公斤。发票总价 49,167.00 美元，DDP 加利福尼亚州旧金山。涉反倾销令 A-570-831，每公斤 0.06 美元。账户：Rosa's Italian Kitchen，南旧金山，加州。报关行：James Brokers Inc.，达拉斯，德州。承运人：COSCO。卸货港：加利福尼亚州奥克兰。正确的 10 位 HTSUS 税则号为？
#62Practical ExerciseHard2018
Using the same Blue Crest garlic shipment (port of unlading Oakland, California), what is the correct Schedule D code for the U.S. port of unlading to be reported on the entry?同一批 Blue Crest 大蒜货物（美国卸货港为加利福尼亚州奥克兰），在进口申报上应填报的美国卸货港 Schedule D 代码为？
#63Practical ExerciseHard2018
For the Blue Crest shipment (entered value $49,167.00), calculate the combined Harbor Maintenance Fee (HMF) and Merchandise Processing Fee (MPF) using ad valorem rates of 0.125% for HMF and 0.3464% for MPF (ignore min/max MPF for this question). What is the total?Blue Crest 货物（申报货值 49,167.00 美元）按从价费率计算：港口维护费（HMF）0.125%，商品处理费（MPF）0.3464%（本题忽略 MPF 上下限）。合计为多少？
#64Practical ExerciseHard2018
For the same garlic entry classified under HTSUS 0703.20.0015, the general column 1 duty rate is 0.43¢ per kg. What is the ordinary customs duty (Column 1) on 25,719 kg?同一大蒜申报归类为 HTSUS 0703.20.0015，第 1 栏一般税率为每公斤 0.43 美分。25,719 公斤的普通从价/从量关税（第 1 栏）为多少？
#65Practical ExerciseHard2018
For the Blue Crest garlic (25,719 kg), antidumping duty order A-570-831 applies at $0.06 per kg. What is the antidumping duty deposit amount?Blue Crest 大蒜 25,719 公斤，反倾销令 A-570-831 适用每公斤 0.06 美元。反倾销税保证金金额为？
#66Practical ExerciseHard2018
CBP Form 7501 data: Entry No. ABC-1234567-8, Entry Type 01, Summary Date 01/17/2017, Surety Code 891, Bond Type 8, Entry Port 3901, Entry Date 01/04/2017, Carrier MAERSK SENANG, Mode of Transport 11, Import Date 01/02/2017, B/L MAEU751824346, MID IDBAKFUR5896JAK, Exporting Country MY, Immediate Delivery No. V0670830522, IT Date 01/02/2017, Foreign Port of Lading 55700, U.S. Port of Unlading 3001, Location of Goods H572 BNSF LOGISTICS PARK-CHI. Importer: INSIDE INTERIORS INC., 602 Avenue J, Lubbock, TX 79401. Per 19 CFR 141.69(b), which date should be used in Block 17 to determine the applicable duty rate?CBP 7501 表数据：申报号 ABC-1234567-8，申报类型 01，汇总日期 2017-01-17，担保公司代码 891，担保类型 8，申报口岸 3901，申报日期 2017-01-04，承运人 MAERSK SENANG，运输方式 11，进口日期 2017-01-02，提单 MAEU751824346，MID IDBAKFUR5896JAK，出口国 MY，立即交货编号 V0670830522，IT 日期 2017-01-02，外国装货港 55700，美国卸货港 3001，货物存放地 H572 BNSF LOGISTICS PARK-CHI。进口商：INSIDE INTERIORS INC.，地址略。依 19 CFR 141.69(b)，第 17 栏应使用哪一日期确定适用税率？
#67Practical ExerciseHard2018
For the same 7501 (Entry ABC-1234567-8), which Fee Class Code is correctly entered in Block 39 for the Merchandise Processing Fee?同一 7501 表（申报 ABC-1234567-8），商品处理费（MPF）在第 39 栏应正确填报的费用类别代码为？
#68Practical ExerciseHard2018
The merchandise covered by Entry Type 01 in the exercise is wooden bedroom furniture from Indonesia. Which statement best describes Entry Type 01?实务题中申报类型 01 所涵盖货物为产自印度尼西亚的木质卧室家具。下列哪项最能描述申报类型 01？