[Incomplete question conditions] Official A: conditions open

What you will learn

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

April 2026 Customs Broker License Examination, question 74 full stem (pp. 35–36) and options; cover reference list (historical original; options recorded as evidence only, not displayed or narrated; whitespace normalized); April 2026 CBLE answer key, line 74 (historical official answer A; citation printed as 19 CFR 151.102-103); Actual official answer-key page image (key page 3, questions 59–80); row 74 'Answer A' | '19 CFR 151.102-103'; Actual original exam page image, CBLE pg. 36 (continuation of question 74: both input bullets, five shipments, $375,000 not including assists, apportionment ask, options A–D). Page 35 opening of the stem read from the text extract only.; 19 CFR 152.102(a)(1), (a)(2), (a)(3)(iii) assist definition, U.S.-domicile exception and purchased-design value (full section text read; whitespace normalized); 19 CFR 152.103(b)(1)(iii), (b)(2), (c), (d)(1), (d) Example 1, (e)(1)–(2) additions, sufficiency, assist value, design example and apportionment (full section text read; whitespace normalized); Source-preparation record for 2026apr-74 (original, official key, preparer notes); Pipeline Codex independent source review, item 2026apr-74 (status continue_hold_missing_cost_and_design_location_facts) · April 22, 2026 Customs Broker License Examination, CBP Publication 5559-0526 (as printed on the exam cover); April 2026 answer key printed as CBP Publication 5550-0526 (recorded as printed; not reconciled). Exam regulation reference per cover: Title 19 CFR (2024 Revised as of January 1, 2024). Text used: GovInfo 2024 annual edition of 19 CFR 152.102 and 152.103, metadata revised as of April 1, 2024; the date difference is recorded, not resolved. The key's printed citation '19 CFR 151.102-103' is preserved as printed and disclosed as an apparent typo for 152.102-152.103. No later CFR revision and no current law are used.
Explained using the historical edition for this exam.