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?进口商从保税仓库提取15 CFR 2015.2(a)定义的含糖产品供消费并申请USMCA优惠待遇。进口商必须持有什么才能申请配额内关税税率？
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?报关行为受绝对配额限制的钢管提交了配额仓库提货报关（32类）。2024年配额已满并关闭，2025年1月1日重新开放。报关行应如何处理2024年12月14日到达的新货物？
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?在USMCA框架下，CBP认定一系列非商业商品的进口旨在规避合规要求。进口商必须在何时提交原产地证明副本？
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?从英属维尔京群岛进口含蔗糖的混合糖浆，分类为2106.90.4400。配额开放。50桶，净重4,770公斤，原糖重量4,436公斤。预估关税是多少？
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?适用不同税率的商品混装在一起，各类商品的数量或价值无法轻易确定。除非收货人进行分拣，否则适用什么税率？
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公司于2015年进口了一辆意大利跑车并缴纳了所有关税。2020年将该车租赁给中国客户。该车不符合合同规格但客户继续使用。在中国未进行维修/改装。2024年重新进口至美国。以下哪项陈述正确？
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?一家美国家具公司从新西兰制造商进口梳妆台。美国公司购买并向制造商提供设计和材料。以下哪项的费用不应作为协助价值计入？
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 _____.如果商业发票以外币计价，外币应使用在_____生效的公布汇率、认证汇率或其他汇率兑换为美元。
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?"根据美国农业部的请求，CBP正在依据EAPA调查Valley Garlic规避反倾销税的行为。另一家进口商The Garlic Stand关注此案。谁被纳入"调查当事方"？
Which part of CBP's Office of Trade is responsible for conducting the investigation of alleged evasion of antidumping duties?CBP贸易办公室的哪个部门负责调查涉嫌规避反倾销税的行为？
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?当报关涉及反倾销税和/或反补贴税（AD/CVD）时，进口商在清算前需要提交什么证明？
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?机器以拆卸状态进口。作为协助费用（assist）的工装成本仅在首批货物支付。海关估价中跨批次分摊该协助费用的术语是什么？
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?爱尔兰制造商进口高尔夫球用于免费促销分发，对美买方无销售。为海关目的，发票上应列何价值？
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?鲜香菇归入子目0709.54.0000，单价$7.56/kg，进口数量2000 kg。应缴关税为多少？
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?1000个水瓶，单价$20；国际运费$300；列明以往多缴退税款抵扣$10,000；发票合计$10,300。成交价格为多少？
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?汽车零部件为试产电动车相关测试而进口。在何种情况下可依HTSUS 9817.85.01免税？
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?摩洛哥橙汁：西班牙橙（税目0805；体积25%/货值70%），法国水（体积74.75%/货值29.5%），摩洛哥柠檬酸钙（体积0.25%/货值0.5%）。归入2009.12.2500。原产国、特别项目标识（SPI）与关税为？
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?在美墨加协定（USMCA）下，第61–63章纺织产品中非原产纤维/纱线的微量（de minimis）门槛按何基础的百分之几计算？
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?在墨西哥生产的圆柱形罐组件，归入8507.90，使用来自韩国的非原产镀镍钢（7212.50）并经实质性改变。正确的USMCA处理是？
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?Bebe床垫：意大利制造商从中国进口140张幼儿床垫（$2000），再包装后向美国发运140张幼儿床垫（$4200）及80张意大利产婴儿床床垫（$1700）。双反：意大利A-475-845-000 257.06%；中国A-570-092-000 1731.75%；中国C-570-128-000 97.78%。适用哪项保证金计算公式？
Under USMCA, a "commercial sample of negligible value" from Canada or Mexico entering under 9811.00.60 is worth:根据USMCA，来自加拿大或墨西哥的以9811.00.60入境的"可忽略价值商业样品"的价值为：
Under the Singapore FTA (SFTA) rules of origin, how are agricultural goods grown in Singapore from non-SFTA seeds treated?根据新加坡自贸协定（SFTA）原产地规则，在新加坡使用非SFTA种子种植的农产品如何处理？
Upon conclusion of an investigation under 19 CFR 165.15, a CBP determination regarding AD/CVD evasion is based on:根据19 CFR 165.15完成调查后，CBP关于反倾销/反补贴税规避的裁定基于：
For chocolate containing more than 5.5% butterfat, which country shall have access to "not less than 3,379,279 kg"?对于含超过5.5%黄油脂的巧克力，哪个国家应获得"不少于3,379,279千克"的配额？
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?Acme支付了7,000美元购买呼啦圈CIF（6,500美元货物+500美元运费/保险）。工厂实际收费8,250美元，但抵消了欠Acme的1,750美元。交易价值是多少？
What is the duty rate for an aluminum product ($39,999) from the Russian Federation classified under 7606.12.3035 (no AD/CVD order)?来自俄罗斯联邦的铝制品（39,999美元），归入7606.12.3035（无反倾销/反补贴税令），税率是多少？
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?一个模具免费提供给法国制造商。原始成本为180,000美元，已使用三分之二的使用寿命。运往法国的运费为1,600美元。总协助价值是多少？
Under the Enforce and Protect Act (EAPA), entries subject to an allegation are those made within how long before receipt of the allegation?根据《执行与保护法》（EAPA），可作为指控（allegation）对象的进口申报（entries）是指指控收到之日前多长时间内所作的申报？
In a lemon juice antidumping (AD) investigation under EAPA, which party is NOT an “interested party”?在 EAPA 框架下柠檬汁反倾销（AD）调查中，下列哪一方不属于“利害关系方”（interested party）？
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?自中国进口的 widgets：进口日 3 月 25 日，报关日 3 月 27 日，进口报关摘要（ES）提交日 4 月 3 日。反倾销（AD）税率：2022/3/26–2023/3/25 为 35%；2023/3/26 起 20%；2023/9/1 起 10%。反补贴（CVD）税率：2023/1/1 起 10%；2023/3/1 起 0%；2023/4/1 起 5%。应适用哪一组 AD/CVD 税率？
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?立方体倒计时器单价 5 美元，共 10,000 个，税率 5.3%。该批货物有瑕疵，货值降低 65%。在按瑕疵货规定扣减后，每单位应缴关税约为多少？
How many days does the importer have to respond to the Center director’s notice of a proposed rate advance?进口商须在多少日内对中心主任发出的拟提高税率（proposed rate advance）通知作出回应？
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?桌游 “Lords of Riverbank” 零售价 80 美元。批发商在零售价基础上享受 70% 折扣（实付零售价的 30%）；零售商享受 50% 折扣（实付零售价的 50%）。零售商 We Are Toys 购入 50 套。成交价格总额为多少？
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?进口家具以 121,900 美元 CIF 成交，其中含 2.2 万美元海运运费及保险费。买方另支付 5% 购货佣金。应税价格（dutiable value）是多少？
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?你正为关联方之间销售的皮革公文包核定 deductive value（扣除法价格）。销售数量：350 个单价 200 美元，400 个单价 180 美元，250 个单价 150 美元。国际运输 8,000 美元，国内运输 2,000 美元，关税 4,000 美元，利润及一般费用每单位 40 美元。deductive value 是多少？
Which of the following is NOT a “related person” relationship for valuation purposes under 19 CFR Part 152?依 19 CFR 第 152 部分，下列哪一项不属于估价意义上的“关联人”（related persons）关系？
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?境外发货人最初以每单位 100 美元售货，后将价格提高至 110 美元。货物在涨价后出口，但发票仍列示每单位 100 美元。该货物应如何估价？
123 Import Company seeks valuation guidance. Which contract would the broker advise cannot use transaction value?123 Import 公司咨询估价意见。经纪人应建议下列哪一份合同不能采用成交价格法（transaction value）？
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?进口商购买未组装建筑起重机。卖方员工在进口后组装，费用包含在购买价中且单独列明。组装费合理。应以成交价格为适当方法。下列哪项正确？
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?进口商以 3,000 美元从无关联方购入二手缝纫机并无偿提供给境外生产商使用。实际市场价值 4,500 美元。运至生产商的运费 500 美元。协助（assist）的价值是多少？
If the commercial invoice is stated in a foreign currency, conversion is made using the proclaimed or certified exchange rate effective on which date?商业发票以外币计价时，换算应使用何日生效的公告或认证汇率？
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?中国供货商 Rose LLC 以 FOB 芝加哥 100,000 美元向 Thorn Inc. 出售小部件。Rose 欠 Flower Corp. 20,000 美元。Thorn 向 Flower 支付 20,000 美元、向 Rose 支付 80,000 美元。国际运费 10,000 美元。成交价格为何？
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?出口商 E 对床垫提供数量折扣。情形一：进口商 X 单次装运购买 120 张（10% 折扣）。情形二：进口商 Y 单笔交易购买 120 张并享受 10% 折扣，但分 4 批、每批 30 张进口。海关估价的成交价格应如何认定？
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?国外发票列 7,200 美元加 800 美元“经销商费用”，合计 8,000 美元。该费用支付给美国独家经销商，无论其是否参与具体销售，均按其销售额的 10% 计酬。该 800 美元应如何处理？
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)土耳其产沙滩巾，单价 10 美元，DDP 巴尔的港，共 2,000 条。伊兹密尔—伊斯坦布尔内陆运费 125 美元，海运费 370 美元，并提供伊斯坦布尔—巴尔的港提单。成交价格为多少？（全体考生给分）
Toys for All imports toys from several countries. Which of the following would NOT be considered part of transaction value?Toys for All 从多国进口玩具。下列哪一项不应计入成交价格？
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?美国时装设计师委托境外工厂生产：设计师采购材料并提供设计，工厂发票仅列工费。成交价格中须加计什么？
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?外国子公司向其在美母公司销售矿石，价格按货物抵达日纽约商品交易所价格确定。下列哪项正确？
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 公司自意大利进口模具（2000 美元），五年后售予 B 公司。B 公司将其租往加拿大 2.5 年后以原状运回。下列哪项正确？
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?德国化工生产商向其在美关联企业销售，价格较无关联交易低 30%。关联企业在美转售，且未说明折扣原因。下列哪项正确？
A U.S. buyer provides certain items free of charge for imported bathroom cabinets. Which cost is NOT included in transaction value?美国买方免费提供部分物料用于进口浴室柜生产。下列哪项费用不计入成交价格法下的交易价格？
Auto Parts USA (Michigan) is a subsidiary of Auto Parts International (Germany). Brake pads are $10 each. The parties showed the relationship did not influence price by demonstrating 6% profit on sales and 6.3% firm-wide profit. On what basis was this shown?Auto Parts USA（密歇根）为Auto Parts International（德国）子公司。刹车片单价10美元。双方以销售额6%利润及全公司6.3%利润证明特殊关系未影响价格。该证明依据何种标准？
A U.S. business contracts a Korean manufacturer for 100 electric motors at $10 per motor. It also contracts a New York design company for schematics at $5,000. Motors are exported Korea→China, incorporated in vacuum cleaners invoiced at $100 each, and shipped to the U.S. with a $10,000 invoice for the vacuums. What is transaction value?美国企业向韩国制造商订购100台电机，每台10美元；另向纽约设计公司支付5,000美元购买图纸。电机自韩国运至中国，装入单价100美元的吸尘器，对美发票吸尘器总额10,000美元。交易价格为多少？
A foreign seller’s invoice shows $7,200 for merchandise plus $800 described as a “distributor fee,” paid because the seller compensates the exclusive U.S. distributor with 10% of all sales. The $800 is: A) Not part of transaction value B) A buying commission to be added C) A buying commission included in proceeds (PAPP) D) A selling commission to be added E) A selling commission included in proceeds (PAPP). (Select all that apply per exam key: D and E.)外国卖方发票列货款 7,200 美元，另加 800 美元“经销商费用”，因卖方就其全部销售额向独家美国经销商支付 10% 补偿。该 800 美元属于：A）不属于成交价格组成部分 B）应加入的购货佣金 C）已计入卖方收益（PAPP）的购货佣金 D）应加入的销售佣金 E）已计入卖方收益（PAPP）的销售佣金。（按官方答案键：D 与 E 均正确。）
Which of the following is NOT an element of the computed value of Costa Rican apparel imported into the United States? A) Profit and general expenses equal to those realized on all apparel sales in the United States B) Cost or value of materials, fabrication, and other processing C) Packing costs D) Value of an assist E) Profit and general expenses equal to those realized on exports of apparel of the same class or kind from Costa Rica下列哪一项不是哥斯达黎加产服装进口美国时“计算价格”（computed value）的构成要素？A）与美国境内全部服装销售所实现的利润和一般费用相当者 B）材料成本或价值、加工及其他处理费用 C）包装费用 D）协助的价值 E）与哥斯达黎加出口的同类服装所实现的利润和一般费用相当者
An importer enters gas turbines from China. The importer pays a royalty to Company A for the manufacturer M to use patented technology in production, and a royalty to Company B for post-importation manufacturing use in the United States. Neither royalty is mentioned in the contract between M and the importer. What is the dutiable status? A) A dutiable; B not dutiable B) Both dutiable C) Neither dutiable D) A not dutiable; B dutiable E) None of the above进口商申报自中国进口的燃气轮机。进口商向 A 公司支付特许权使用费（供制造商 M 在生产中使用专利技术），并向 B 公司支付特许权使用费（供进口后在美国境内制造使用）。M 与进口商之间的合同均未提及两项费用。应课税情形为？A）A 应课税；B 不应课税 B）均应课税 C）均不应课税 D）A 不应课税；B 应课税 E）以上皆非
An importer received women’s shirts that were 98% cotton instead of 100% and were the wrong size. They were entered under 6206.30.30 and duty was paid. The buyer rejected them. The importer sold them at a 10% discount to a discount store and requests a full duty refund. To what is the importer entitled? A) No refund B) Full refund (not what was paid for) C) Full refund (worthless) D) Partial refund — appraised in the condition as imported with allowance for damage E) No refund — no allowance for ad valorem duties进口商收到的女式衬衫成分为 98% 棉而非 100%，且尺码错误。已按 6206.30.30 申报并缴税。买方拒收。进口商以原价九折售予折扣店并要求全额退税。进口商有权获得？A）不退税 B）全额退税（非约定品质）C）全额退税（无价值）D）部分退税——按进口状态下估价并就残损给予扣减 E）不退税——从价税不予扣减
ACME purchases 100 machines from Japan on FOB terms. Which charge is NOT included in dutiable value? A) Transport within Japan B) Design plans and technical know-how supplied by a U.S. sister company C) Bonus for on-time delivery D) Customer-paid modifications E) Packing and palletizingACME 以 FOB 条件自日本购买 100 台机器。下列哪项费用不计入应课税完税价格？A）日本境内运输 B）美国关联姊妹公司提供的设计图纸及技术诀窍 C）准时交货奖金 D）客户支付的改装费用 E）包装及打托
For imported merchandise, “transaction value” means the price actually paid or payable (PAPP) plus which of the following, when applicable?对进口货物而言，“成交价格”指实际已付或应付价格（PAPP）加上下列哪一项（如适用）？
An importer buys 500 tables at $500 each in five monthly shipments of 100. The seller provides special tooling (assist) usable for the full 500-table production run. Which method of apportioning the assist to the entered merchandise is NOT acceptable?进口商以每张500美元购买500张桌子，分五个月每月装运100张。卖方提供可用于全部500张生产的专用工装（协助）。下列哪种将协助分摊到申报货物的方式不可接受？
A used aircraft engine from Canada is imported on consignment. The asking price is $90,000; the consignee will pay a 5% commission on sale; transport to the U.S. is $1,000. What is the entered value?自加拿大以寄售方式进口一台二手航空发动机。要价90,000美元；代销人销售后支付5%佣金；运至美国运费1,000美元。完税价格是多少？
Evaporative air coolers with U.S. value $100,000 are exported to Taiwan for repairs costing $2,000 and are re-imported. What is the correct dutiable value and classification treatment?蒸发式冷风机美国价值100,000美元，运至台湾修理，修理费2,000美元后复进口。正确的应税价格与归类处理是？
A seller offers quantity discounts: 1–49 units, none; 50–99 units, 5%; 100+ units, 10%. Importer A buys 60 units in one shipment (5% discount). Importer B buys 60 units under one contract (5% discount) but in three shipments of 20. What customs value treatment applies?卖方数量折扣：1–49件无折扣；50–99件5%；100件以上10%。进口商A一次装运60件（享5%折扣）。进口商B同一合同购60件（享5%折扣）但分三批每批20件装运。海关估价如何处理？
1,000 batteries are sold at $0.50 each CIF. The importer provides polythene and cardboard packing materials ($40 value) free to the seller. International freight and insurance total $10. What is the customs value?1,000只电池每只0.50美元CIF。进口商免费提供卖方聚乙烯及纸板包装材料（价值40美元）。国际运费加保险费合计10美元。海关价值是多少？