All 80 questions with CBP’s official answer, the regulation each one turns on, and a worked walkthrough. Answers are collapsed so you can try first.
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 The client's surety on a particular entry
- B The freight forwarder on a particular shipment
- C The broker's other clients
- D The client's exporter
Show the official answer
Answer: A — The client's surety on a particular entry
Correct Answer: A — The client's surety on a particular entry
Why A is Correct
Under 19 CFR 111.24, a customs broker must not disclose confidential client records to any person other than:
- Those clients (the client themselves)
- Their surety on a particular entry
- Representatives of DHS, or other duly accredited officers or agents of the United States
...except on subpoena/court order, or when authorized in writing by the client.
The question states the client has specified in writing that records should be kept confidential (i.e., no written authorization to disclose broadly). Even so, the regulation expressly permits disclosure to the client's surety on a particular entry — this is a statutory carve-out that exists regardless of the client's general confidentiality instruction, because the surety has a legal stake in that specific entry.
Answer A is correct because the surety on a particular entry is one of the explicitly named permitted recipients in 19 CFR 111.24.
Why the Closest Distractor (D — the client's exporter) is Wrong
The client's exporter is not listed among the permitted recipients in 19 CFR 111.24. The exporter is a third party with no enumerated right to the client's confidential brokerage records. Disclosing to the exporter without written client authorization would violate the regulation.
- B (freight forwarder) — Not listed; also a third party with no enumerated right.
- C (broker's other clients) — Clearly prohibited; entirely unrelated third parties.
- D (client's exporter) — Not listed; closest distractor but still not a permitted recipient.
Only the surety on a particular entry (Choice A) is explicitly authorized by the text of 19 CFR 111.24.
Find it fast: Search '111.24' in the CFR viewer — the section is short (one paragraph); look for the phrase 'surety on a particular entry' to confirm the permitted disclosures.
Q219 CFR 163.2(a) · 19 CFR 163.3
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 ?
- A CBP maintains the copies and the customs broker does not need to retain their own copies of the submitted records.
- B The customs broker is required to maintain copies of the submitted records.
- C The customs broker is required to request the return of the submitted records from CBP.
- D CBP will notify the customs broker when they can destroy their copies of the submitted records.
Show the official answer
Answer: B — The customs broker is required to maintain copies of the submitted records.
Why B is Correct
Under 19 CFR 163.3, any person described in § 163.2(a) — which includes a customs broker acting as agent for an importer — must continue to maintain entry records regardless of whether CBP retains copies. The regulation states explicitly:
*"Entry records which are normally kept in the ordinary course of business must be maintained by such person in accordance with this part whether or not copies thereof are retained by Customs."
This means the fact that CBP keeps its own copies does not relieve the customs broker of the independent obligation to maintain their own copies. Choice B is therefore the only true statement.
Why the Closest Distractor (A) is Wrong
Choice A claims the broker does not need to retain their own copies if CBP holds copies. This is directly contradicted by the final sentence of 19 CFR 163.3, which expressly states the maintenance obligation applies "whether or not copies thereof are retained by Customs." CBP's retention of records has zero effect on the broker's independent recordkeeping duty.
Why C and D are Wrong
- C is wrong because there is no requirement in § 163.3 (or § 163.2) for a broker to request the return of submitted records.
- D is wrong because CBP does not notify filers when they may destroy records; retention periods are set by regulation (19 CFR Part 163 and the Record Retention Schedule), not by CBP notification.
Find it fast: Open 19 CFR Part 163 and Ctrl+F '163.3' — look for the phrase 'whether or not copies thereof are retained by Customs' near the end of that section.
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 ?
- A 19 CFR 141.34
- B 19 CFR 141.39(b)
- C 19 CFR 111.23(b)
- D 19 CFR 111.30(b)
Show the official answer
Answer: B — 19 CFR 141.39(b)
Why 19 CFR 141.39(b) Is the Correct Answer
The Rule
19 CFR 141.39(b) – Change in Partners states:
"When a new firm is formed by a change in membership, no power of attorney filed by the antecedent firm shall thereafter be recognized for any Customs purpose."
Applying the Rule to the Facts
| Fact | Significance |
|---|
| JJF was a general partnership with Jack (50%), John (25%), Fred (25%) | Established original firm membership |
| Jack Smith died last week | A change in partnership membership occurred |
| JJF changed by operation of law into Smith & Smith | A new firm was formed from the antecedent firm (JJF) |
| The POA was executed by JJF/Jack Smith one month ago | POA belongs to the antecedent firm |
Because a new firm (Smith & Smith) was formed by a change in membership (Jack's death), the POA previously executed by JJF is no longer recognized for any Customs purpose. ABC is therefore correct that a newly executed POA from Smith & Smith is required before they can proceed with customs clearance.
Why the Closest Distractor Is Wrong
Option A – 19 CFR 141.34 governs the revocation of a power of attorney by the grantor (i.e., a voluntary act). This situation is not a voluntary revocation — it is the automatic legal consequence of a change in partnership membership. Section 141.34 does not address what happens when a partnership dissolves or transforms due to death of a partner.
Options C & D (19 CFR 111.23(b) and 111.30(b)) relate to the broker's responsibilities regarding client records and changes in broker status — they are completely inapplicable to the validity of a client's POA.
Key Takeaway
The operative trigger in 141.39(b) is: new firm formed + change in membership = old POA is void. It does not matter that Smith & Smith "inherited" JJF's rights — for Customs purposes, the antecedent firm's POA dies with the old partnership.
Find it fast: In the CFR reference viewer, Ctrl+F for '141.39' — then read subsection (b) labeled 'Change in partners'; it is the second paragraph of that section.
Q419 CFR 141.31(d) · 19 CFR 141.37 · 19 CFR 101.1
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?
- A Grayson, Grayson, and Drew, a corporation organized in the U.S. Virgin Islands
- B Lightning Spirits, a corporation organized in Delaware, United States
- C Coope Puerto Thiel, a corporation organized, located and registered only in Costa Rica
- D Terra Firma Landscape, a corporation organized in and located in Puerto Rico
Show the official answer
Answer: C — Coope Puerto Thiel, a corporation organized, located and registered only in Costa Rica
Why C is Correct
Coope Puerto Thiel is a corporation organized, located, and registered only in Costa Rica. Under 19 CFR 141.31(d), a "resident" corporation is one incorporated in any jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States. Costa Rica is neither — it is a foreign country entirely outside U.S. Customs territory. Therefore, Coope Puerto Thiel is a nonresident corporation.
Under 19 CFR 141.37, if a nonresident corporation has not qualified to conduct business under state law in the state where the agent is empowered to act, the power of attorney must be supported by documentation establishing the authority of the grantor designated to execute the POA on behalf of the corporation.
Because Coope Puerto Thiel is a nonresident corporation (Costa Rican entity), the customs broker is required to obtain that supporting documentation. ✅
Why the Distractors Are Wrong
| Choice | Why It's Wrong |
|---|
| A. Grayson, Grayson, and Drew (U.S. Virgin Islands corporation) | Per 19 CFR 141.31(d), a corporation incorporated in the Virgin Islands of the United States explicitly meets the definition of "resident." No extra documentation required. |
| B. Lightning Spirits (Delaware corporation) | Delaware is within the Customs territory of the United States, so this is a resident corporation under 19 CFR 141.31(d). No extra documentation required. |
| D. Terra Firma Landscape (Puerto Rico corporation) | Puerto Rico is within the Customs territory of the United States (19 CFR 101.1), making this a resident corporation. No extra documentation required. |
Closest distractor: Choice A (U.S. Virgin Islands) is the trickiest because the Virgin Islands might seem foreign, but 19 CFR 141.31(d) explicitly includes the Virgin Islands of the United States in the definition of "resident."
Find it fast: Search '141.37' to land directly on the nonresident corporation POA documentation requirement; then search '141.31' and scroll to subsection (d) for the resident/nonresident definitions.
Q519 CFR 111.11(a) · 19 CFR 111.16(b)
Which of the following would NOT constitute grounds sufficient to deny an application for a customs broker’s license?
- A Any conduct which would be deemed unfair or detrimental in commercial transactions by accepted standards.
- B A failure to establish the good character and reputation of the applicant.
- C Being 20 years old on the date of submission of the broker's license application.
- D Being a citizen of the United States for only one year prior to the date of submission of the broker’s license application.
Show the official answer
Answer: D — Being a citizen of the United States for only one year prior to the date of submission of the broker’s license application.
Why D is Correct (NOT a Ground for Denial)
Under 19 CFR 111.11(a)(1), an individual applicant must simply "be a citizen of the United States on the date of submission of the application." The regulation imposes no minimum duration of citizenship. There is no requirement that the applicant have been a citizen for any specific number of years prior to the application date.
Therefore, being a U.S. citizen for only one year prior to submission is fully compliant with the regulation — as long as the applicant is a citizen on the date of submission, the citizenship requirement is satisfied. This would NOT be a ground to deny the application.
Why the Closest Distractor (C) IS a Ground for Denial
Option C — being 20 years old on the date of submission — would be a ground for denial. Under 19 CFR 111.11(a)(2), an applicant must "attain the age of 21 prior to the date of submission." A 20-year-old has not met this requirement. Under 19 CFR 111.16(b)(2), "[t]he failure to meet any requirement set forth in § 111.11" is an explicit ground for denial. So age 20 is a clear, statutory denial ground — making C a trap answer.
Why A and B Are Also Grounds for Denial
- Option A maps directly to 19 CFR 111.16(b)(6): "Any conduct which would be deemed unfair or detrimental in commercial transactions by accepted standards."
- Option B maps directly to 19 CFR 111.16(b)(4): "A failure to establish the good character and reputation of the applicant."
Both are explicitly listed denial grounds.
Key Takeaway
The citizenship requirement under 19 CFR 111.11(a)(1) is a status test (are you a citizen on the date of application?), not a durational test (how long have you been a citizen?). No minimum period of citizenship is required.
Find it fast: Search '111.11' to land on the eligibility requirements; then search '111.16' for the grounds-for-denial list — scan paragraph (b) for the numbered subparts.
Which of the following is considered "customs business?"
- A The preparation, and activities relating to the preparation, of documents in any format and the electronic transmission of documents intended to be filed with CBP in furtherance of any other customs business activity.
- B The processing of applications for a broker's license or national permit for an individual, partnership, association, or corporation.
- C Those activities performed by a business entity to ensure that documents for a related business entity are prepared using reasonable care.
- D Any activity related to dispatching shipments in foreign commerce between the United States and its territories and foreign countries.
Show the official answer
Answer: A — The preparation, and activities relating to the preparation, of documents in any format and the electronic transmission of documents intended to be filed with CBP in furtherance of any other customs business activity.
Why A is Correct
19 CFR 111.1 defines "customs business" to include:
"the preparation, and activities relating to the preparation, of documents in any format and the electronic transmission of documents and parts of documents intended to be filed with CBP in furtherance of any other customs business activity, whether or not signed or filed by the preparer."
Choice A tracks this definition almost verbatim, making it clearly correct.
Why the Closest Distractor (C) is Wrong
Choice C describes "corporate compliance activity" — defined separately in 19 CFR 111.1 as activity by a business entity ensuring documents for a related business entity are prepared using reasonable care, but NOT including the actual preparation or filing of those documents. The regulation explicitly states that "customs business" does NOT include a corporate compliance activity. So C is the opposite of customs business.
Why B and D are Wrong
- B describes the function of a Processing Center (19 CFR 111.1 definition of "Processing Center"), not customs business.
- D describes the role of a freight forwarder (19 CFR 111.1 definition of "Freight forwarder"), which is also not customs business.
Find it fast: Search '111.1' then scan for 'customs business' — the definition appears a few paragraphs in; look for the phrase 'preparation, and activities relating to the preparation'.
Q719 CFR 111.28(b) · 19 CFR 111.30
A licensed broker must report or provide the following to CBP EXCEPT :
- A Whether the broker has not engaged in any conduct that could constitute grounds for suspension or revocation of an individual broker under 19 CFR 111.53.
- B A change of non-business mailing address if the broker is an individual broker not actively engaged in transacting business as a broker.
- C A newly hired employee's name, date of birth, place of birth, current home address, and misdemeanor arrest records.
- D The date a licensed brokerage member ceases to be the qualifying officer for purposes of 19 CFR 111.11(b) or (c)(2), and the name of the succeeding broker.
Show the official answer
Answer: C — A newly hired employee's name, date of birth, place of birth, current home address, and misdemeanor arrest records.
Why C is Correct (the EXCEPTION)
Choice C is what a broker does NOT have to report, making it the correct answer to this "EXCEPT" question.
What the regulation actually requires for new employees
Under 19 CFR 111.28(b)(2), within 30 calendar days of a new employee's start date, a broker must submit:
- Name
- Social security number
- Date and place of birth
- Date of hire
- Current home address
Notice what is NOT on that list: misdemeanor arrest records. The regulation never requires a broker to collect or report arrest records (misdemeanor or otherwise) for employees. Choice C correctly identifies an item the broker must provide (name, date of birth, place of birth, current home address) but adds "misdemeanor arrest records," which has no basis anywhere in 19 CFR 111.28(b). That addition makes Choice C the false statement — and therefore the correct answer to the EXCEPT question.
Why the Distractors Are Wrong (i.e., they ARE required)
Choice A — Required. Under 19 CFR 111.30(d)(2)(i)(C) and (d)(2)(ii)(B), an individual broker's triennial status report must state whether the broker has not engaged in conduct that could constitute grounds for suspension or revocation under § 111.53. ✅ This IS a required report.
Choice B — Required. Under 19 CFR 111.30(a), a broker who is not actively engaged in transacting customs business must provide CBP with a current non-business mailing address, and must update that address within 10 calendar days of any change. ✅ This IS a required report.
Choice D — Required. Under 19 CFR 111.30(b)(1), a partnership, association, or corporation broker must update the processing Center within 10 calendar days in writing with the date a licensed member or officer ceases to be the qualifying member or officer under § 111.11(b) or (c)(2), and the name of the successor. ✅ This IS a required report.
Key Takeaway
The employee information list under § 111.28(b) is a closed, specific list of five data elements. Arrest records of any kind are never mentioned in Part 111 as a required submission. Any answer choice that grafts arrest records onto an otherwise valid reporting requirement is the impostor.
Find it fast: Open 19 CFR Part 111 → Ctrl+F '111.28' → scan to subsection (b)(1) to see the exact five employee data elements required; confirm 'arrest' does not appear anywhere in that list.
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.
- A Broker Management Branch, Office of Trade, CBP Headquarters
- B Broker Management Officer at the processing Center
- C The appropriate Executive Director, Office of Trade, CBP Headquarters
- D CBP Office of Information, Technology Security Operations Center (CBP SOC)
Show the official answer
Answer: D — CBP Office of Information, Technology Security Operations Center (CBP SOC)
Correct Answer: D — CBP Office of Information Technology Security Operations Center (CBP SOC)
Why D is Correct
Under 19 CFR 111.21(b), when a customs broker discovers a breach of electronic or physical records relating to the broker's customs business, the broker must electronically notify the CBP Office of Information Technology Security Operations Center (CBP SOC) within 72 hours of discovery. The regulation specifies the exact email address: [email protected].
The full notification framework under 19 CFR 111.21(b) is:
- Within 72 hours of discovery → notify CBP SOC electronically (including any known compromised importer ID numbers per 19 CFR 24.5)
- Within 10 business days of that notification → provide an updated list of any additional known compromised importer identification numbers
- Within 72 hours of any subsequent discovery → provide any additional information discovered thereafter
Brokers may also call CBP SOC at a phone number posted on CBP.gov for guidance on reporting.
Why the Closest Distractor (B) is Wrong
Option B references the "Broker Management Officer at the processing Center." While Broker Management Officers are real CBP officials who oversee broker licensing matters, 19 CFR 111.21(b) makes no mention of them in the context of breach notification. The regulation is explicit and specific: breach notifications go to CBP SOC, not to a Broker Management Officer. Sending notice to the wrong party would not satisfy the regulatory requirement.
Options A and C are similarly incorrect — neither the Broker Management Branch nor the Executive Director, Office of Trade, CBP Headquarters, is designated in 19 CFR 111.21(b) as the recipient of breach notifications.
Find it fast: Search '111.21' in the CFR viewer; scan to subsection (b) — look for 'breach' and 'CBP SOC' and '72 hours'.
Q919 CFR 171, Appendix C, VII(C)
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?
- A $5,000.00 penalty
- B $10,000.00 penalty and a suspension of their license
- C $25,000.00 penalty
- D $30,000.00 penalty and revocation of their license
Show the official answer
Answer: C — $25,000.00 penalty
Why C is correct
The penalty amounts for broker violations are set out in the mitigation guidelines at 19 CFR part 171, Appendix C. Section VII covers 19 U.S.C. 1641(d)(1)(E) — knowingly employing, or continuing to employ, a person convicted of a felony without written approval:
- VII(A) — the broker has 30 days to seek approval. Sought within that window, no penalty.
- VII(B) — $5,000 for knowingly employing a convicted felon and failing to apply within 30 days of discovering the conviction.
- VII(C) — $25,000 for knowingly employing a convicted felon without seeking approval.
- VII(D) — $30,000 for continuing to employ after approval has been denied.
Apply the facts
The hire was 42 days ago, so the 30-day window in VII(A) has closed. The broker hired knowingly, has never sought approval, and CBP is unaware.
- D ($30,000) requires an application that was denied. Nothing was filed, so nothing was denied.
- A ($5,000) is VII(B) — the late-application case. It presupposes the broker eventually applied; this broker still has not.
- B ($10,000 and suspension) is not an amount the guidelines set for this violation at all.
- C ($25,000) is VII(C), and on these facts it is the heaviest single penalty available.
Why "heaviest single" matters
The question asks for the maximum that can be assessed. Because approval has never been sought, the conduct sits squarely in VII(C) rather than the lesser VII(B), and it cannot reach VII(D) without a denial.
Find it fast: These are guidelines in an appendix, not a numbered section — Ctrl+F 'Appendix C to Part 171', then '1641(d)(1)(E)'. The dollar figures are the lettered list under VII.
Q1019 CFR 134.54(b) · 19 CFR 172.2 · 19 CFR 172.1
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 ?
- A A petition for relief from payment of liquidated damages to CBP must be filed within 90 days of receiving the Notice to Mark / Notice to Redeliver (CBP Form 4647).
- B A proper petition for relief from payment of liquidated damages is one that is written, addressed to the Commissioner of Customs and filed with the Fines, Penalties, and Forfeitures Officer within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages.
- C A proper petition for relief from payment of liquidated damages is filed within 180 days of the date of liquidation of the entry summary.
- D The broker is not allowed to petition for relief from payment of liquidated damages because there is no petition process for liquidated damages.
Show the official answer
Answer: B — A proper petition for relief from payment of liquidated damages is one that is written, addressed to the Commissioner of Customs and filed with the Fines, Penalties, and Forfeitures Officer within 60 days from the date of mailing to the bond principal the notice of claim for liquidated damages.
CBLE Walkthrough: Country of Origin Marking — Liquidated Damages & Petition for Relief
The Scenario
A broker acting as importer (and bond principal) received a proper redelivery demand 61 days ago. The 30-day redelivery window has passed, no good-cause extension was granted, and CBP has now issued a demand for liquidated damages equal to the entered value. The broker seeks relief from full payment.
Why Answer B is CORRECT
19 CFR 134.54(b) expressly states:
"A written petition addressed to the Commissioner of Customs for relief from the payment of liquidated damages may be filed with the Fines, Penalties, and Forfeitures Officer in accord with part 172 of this chapter."
19 CFR 172.2(a) adds that petitions must be addressed to the Fines, Penalties, and Forfeitures Officer designated in the notice of claim.
19 CFR 172.2(c) confirms the petition need not be in any particular form but must be in writing and set forth the facts and circumstances.
Putting these together, a proper petition is:
- Written ✓
- Addressed to the Commissioner of Customs (per 134.54(b)) ✓
- Filed with the Fines, Penalties, and Forfeitures Officer ✓
Answer B correctly captures all three elements and correctly references the standard filing window of 60 days from the date of mailing of the notice of claim to the bond principal — consistent with the Part 172 framework.
Why the Closest Distractor (Answer A) is WRONG
Answer A states the petition must be filed within 90 days of receiving the CBP Form 4647 (Notice to Mark/Redeliver). This is wrong on two counts:
- The triggering event is wrong: The petition clock runs from the notice of claim for liquidated damages, not from the Notice to Mark/Redeliver (Form 4647). The Form 4647 triggers the 30-day redelivery period under §134.54(a), not the petition period.
- The time period is wrong: 90 days is not the correct timeframe under Part 172.
Why Answer C is WRONG
Answer C references 180 days from the date of liquidation of the entry summary. This timeframe is associated with protests under 19 U.S.C. 1514, not with petitions for relief from liquidated damages under 19 CFR Part 172. These are entirely different legal remedies.
Why Answer D is WRONG
Answer D claims there is no petition process for liquidated damages. This is flatly contradicted by 19 CFR 134.54(b), which explicitly provides a petition process, and 19 CFR 172.1(b), which requires that the notice of liquidated damages inform the principal of the right to petition for relief.
Key Takeaway
When CBP demands liquidated damages for failure to redeliver or properly mark merchandise, the bond principal has a right to petition for relief. The petition must be written, addressed to the Commissioner of Customs, and filed with the Fines, Penalties, and Forfeitures Officer — all per 19 CFR 134.54(b) and Part 172.
Find it fast: In the CFR viewer, search '134.54' to land directly on the redelivery and liquidated damages provision; then search '172.2' to find the petition requirements. Avoid searching generic terms like 'liquidated damages' — use the section numbers for speed.
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 Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are filed in the Automated Commercial Environment (ACE) and are protestable within 365 days from the date of the initial penalty or claim.
- B Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are only protestable if a paper protest is filed at the port of entry within 180 days from the date of the initial penalty or claim.
- C Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are only protestable if protested in person to the CBP, Chief of Penalties Branch within 180 days from the date of the initial penalty or claim.
- D Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are not protestable.
Show the official answer
Answer: D — Decisions to remit or mitigate a penalty or cancel a claim for liquidated damages upon payment of a lesser amount are not protestable.
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →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?
- A Return the payment to the client within 5 working days of receipt and file a formal complaint with CBP.
- B Advise the client that the duty payment will not be transmitted to CBP until the payment for the broker's services is received.
- C Transmit the duty payment to CBP within 5 working days of receipt by the broker.
- D Deduct their service fee from the amount of the payment, transmit the remaining amount to CBP, and notify the center director of the situation.
Show the official answer
Answer: C — Transmit the duty payment to CBP within 5 working days of receipt by the broker.
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →Q1319 CFR 101.1 · 19 CFR 111.3(a) · 19 CFR 111.3(b)
Which of the following statements is legally TRUE regarding a customs broker conducting "customs business?”
- A A customs broker may outsource the preparation of entries to a company located in India, but the entry must be transmitted by the broker.
- B A customs broker must designate a knowledgeable point of contact to be available to CBP during (but not outside of) normal business hours to respond to customs business issues.
- C A customs broker residing in the U.S. but on vacation in Europe may transmit entries as long as they have a secure Internet connection.
- D A customs broker may hire a remote employee living in Puerto Rico to help determine classification of merchandise.
Show the official answer
Answer: D — A customs broker may hire a remote employee living in Puerto Rico to help determine classification of merchandise.
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →Q1419 CFR 111.1 · 19 CFR 111.2 · 19 CFR 111.11 · 19 CFR 142.3a · 19 CFR 143.1 · 19 CFR Part 141, Subpart C
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 Automated Broker Interface (ABI) functionality.
- B A customs power of attorney executed directly with the importer of record.
- C At least one member of the partnership is a broker.
- D A customs broker license and a national permit.
Show the official answer
Answer: A — Automated Broker Interface (ABI) functionality.
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →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?
- A The customs broker may execute a customs power of attorney with the importer via the freight forwarder, via another third party, or with the importer directly to transact customs business for that importer.
- B The importer must be notified in advance by the freight forwarder or broker of the name of the broker with whom the freight forwarder is doing business for the handling of the importer’s Customs transactions.
- C The agreement between the freight forwarder and the customs broker may stipulate that the importer may only communicate with the broker through the freight forwarder.
- D The broker and freight forwarder may not enter into an agreement such that the freight forwarder, as an unlicensed person, benefits from the broker’s services rendered to and fees earned from the importer.
Show the official answer
Answer: B — The importer must be notified in advance by the freight forwarder or broker of the name of the broker with whom the freight forwarder is doing business for the handling of the importer’s Customs transactions.
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →Q16HTSUS Chapter 64 · Note 3(b) · HTSUS 4113.30
The Interim Footwear Invoices state that the boots are leather. What section notes, chapter notes, and/or subheadings in the Harmonized Tariff Schedule of the U.S. (HTSUS) provide for the American alligator skin cowboy boot upper?
- A Chapter 39, Note 2(p); 3920.43
- B Chapter 41, Note 2(a); 4104.49
- C Chapter 64, Note 3(b); 4113.30
- D Chapter 42, Note 1; 4203.40
Show the official answer
Answer: C — Chapter 64, Note 3(b); 4113.30
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See what the pass includes →In accordance with the facts above, what is the Chapter 98 CLASSIFICATION of the cowboy boots?
- A 9802.00.8068
- B 9806.00.35
- C 9811.00.60
- D 9813.00.20
Show the official answer
Answer: D — 9813.00.20
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See what the pass includes →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?
- A 19 CFR 10.16 through 10.26
- B 19 CFR 12.26 through 12.32
- C 19 CFR 111.19
- D 50 CFR, Part 15
Show the official answer
Answer: B — 19 CFR 12.26 through 12.32
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See what the pass includes →Q19ACE Entry Summary Instructions, version 2.4a · 2024 HTSUS Annex C
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?
Show the official answer
Answer: C — D)
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See what the pass includes →Q20HTSUS 6403.51.3071 · HTSUS Chapter 42 · Note 2(d) · HTSUS Chapter 64, Additional U.S. Note 1(a)
What is CLASSIFICATION of the cowboy boots?
- A 4203.40.6000
- B 6403.51.3071
- C 6403.51.9030
- D 6403.91.9051
Show the official answer
Answer: B — 6403.51.3071
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See what the pass includes →Q2119 CFR 190.92(e)(1)(i)-(iii)
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?
- A The number of trade compliance employees hired by the drawback claimant in the last 12 months.
- B The presence or absence of unresolved CBP charges (duties, taxes, fees, or other debts owed CBP).
- C The accuracy of the claimant’s past drawback claims.
- D Whether accelerated payment of the drawback or waiver of prior notice of intent to export was previously revoked or suspended.
Show the official answer
Answer: A — The number of trade compliance employees hired by the drawback claimant in the last 12 months.
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See what the pass includes →Q2219 CFR 141.0a(f) · 19 CFR 190.2 · 19 CFR 190.6(a)-(b)
X-Rocs, Inc. (X-Rocs) imports multifunction digital office machines (copiers) with copy, print, fax, and scan functions to the U.S. from Korea. X-Rocs has a valid limited power of attorney (POA) with Expeditious Customs Brokers, LLC (Expeditious), limited to entering imported merchandise for consumption. Four years after importation, if the copiers have not sold in the U.S., X-Rocs exports the copiers to India. X-Rocs has a valid limited POA with Trade Experts Customs Brokers (TradeEx) for its drawback program. X-Rocs’ Vice President 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. Of the list below, who does NOT have the authority to sign drawback entries submitted to CBP on behalf of X-Rocs?
- A The Vice-President of X-Rocs
- B An employee of Expeditious
- C The Trade Compliance Manager with X-Rocs
- D The unlicensed employee of TradeEx
Show the official answer
Answer: B — An employee of Expeditious
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See what the pass includes →Q2319 CFR 190.7 · 19 CFR 190.7(e) · 19 CFR 190.8(h) · 19 CFR 190.8(g)(2)(i)(C) · 19 CFR 190.13
WeHeartGoats, Inc. (WeHeartGoats), a goat soap manufacturer and exporter, imports burlap, sewing thread, and string in bulk from which WeHeartGoats makes burlap drawstring bags that hold individual bars of soap. WeHeartGoats sews its own drawstring bags from the imported bulk burlap and string. The soap is made using goat milk and other ingredients. None of the ingredients to create the soap are imported. Because the burlap bags breathe, they are better packaging than paper or plastic for the soap bars. WeHeartGoats intends to claim drawback on the burlap and string that it manufactures into the drawstring bags upon the exportation of the soap-filled bags. Which the following statements is TRUE ?
- A The WeHeartGoats’ drawstring bags, although wholly manufactured with imported materials, are ineligible for drawback because the bags are packaging for U.S. origin soap, and packaging that contains articles or merchandise not eligible for drawback is also not eligible for drawback.
- B If WeHeartGoats receives acknowledgement of its letter of notification of intent to operate under a general manufacturing ruling from the drawback officer where the drawback entries are to be filed, the letter of notification will remain in effect for five years from the date of the first drawback claim filed in accordance with the letter of notification.
- C If WeHeartGoats determines that a general manufacturing drawback ruling can be followed without variation, concurrent with or prior to filing a drawback claim, WeHeartGoats will file a letter of notification of intent to operate under a general manufacturing drawback ruling with the drawback officer where the drawback entries are to be filed.
- D If, after receiving acknowledgement of its letter of notification of intent to operate under a general manufacturing drawback ruling from the drawback officer where the drawback entries are to be filed, WeHeartGoats decides to change its name to WeHeartGoats.US, Inc., the company must must file a supplemental application. The supplemental application would be filed with CBP Headquarters, Office of Trade, Regulations and Rulings, Entry Process and Duty Refunds Branch (CBP Headquarters), for authorization to continue operating under its existing ruling.
Show the official answer
Answer: C — If WeHeartGoats determines that a general manufacturing drawback ruling can be followed without variation, concurrent with or prior to filing a drawback claim, WeHeartGoats will file a letter of notification of intent to operate under a general manufacturing drawback ruling with the drawback officer where the drawback entries are to be filed.
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See what the pass includes →Q2419 CFR 190.72 · 19 CFR 190.74
Evidence of exportation or destruction is required for a complete drawback claim. Which of the following supporting documentation will be a sufficient official postal record to prove exportation of merchandise on which drawback is to be claimed, if exported using the U.S. Postal Service (USPS) First-Class Package International Service?
- A A completed commercial invoice describing the mail shipment from the U.S. exporter to the foreign importer showing the date the package was shipped from the U.S. post office.
- B An email from the foreign importer to the U.S. exporter acknowledging receipt of the package and containing a picture of the package upon delivery to the foreign importer.
- C An affidavit signed by the U.S. exporter’s employee declaring that the employee took the package to the U.S. post office and shipped it with proper postage on the date of export.
- D An original, complete USPS Customs Declaration and Dispatch Note describing the mail shipment, including a USPS barcode label affixed showing the shipment number, and a payment receipt attached.
Show the official answer
Answer: D — An original, complete USPS Customs Declaration and Dispatch Note describing the mail shipment, including a USPS barcode label affixed showing the shipment number, and a payment receipt attached.
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See what the pass includes →Q2519 CFR 190.35 · 19 CFR 190.36
AZ-DZ Audio, Inc. (AZ-DZ) manufactures stage monitor loudspeakers (monitors) in Arizona from a mix of foreign and domestic components. Three years ago, AZ-DZ made a special export edition of its “Goes to Eleven” monitor for customers outside the U.S. That same year, AZ-DZ imported special gold cables from South Korea to be used in the Goes to Eleven monitors. AZ-DZ did not use all of the imported cables to make monitors and exported its excess stock back to the supplier last year. AZ-DZ now wants to claim unused merchandise drawback under 19 USC 1313(j) for duties paid on the unused cables. AZ-DZ never provided prior notice of intent to export or destroy merchandise to CBP as required by 19 CFR 190.35. In order to claim unused merchandise drawback despite its failure to comply with 19 CFR 190.35, AZ-DZ files an application with CBP’s Detroit Drawback office pursuant to the CBP regulations. Which of the following information is AZ-DZ NOT required to provide in their application?
- A The port(s) of exportation of the cables
- B The relationship between the parties involved in the import and export transactions
- C The export period covered by the application
- D The country or countries to which the unused cables were exported
Show the official answer
Answer: D — The country or countries to which the unused cables were exported
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See what the pass includes →Q26GRI 1 · GRI 2(a) · GRI 6 · HTSUS Section XVI · Note 4 · HTSUS 8438.20.0000
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.
- A 8208.30.0060
- B 8428.20.0010
- C 8438.20.0000
- D 8479.89.9599
Show the official answer
Answer: C — 8438.20.0000
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See what the pass includes →What is the CLASSIFICATION of an unadorned basket constructed of interwoven 6 millimeters wide plastic strips? The basket measures 10 inches square by 4 inches deep and includes an arched handle.
- A 3926.90.1000
- B 4602.90.0000
- C 3923.90.0080
- D 4602.19.1700
Show the official answer
Answer: B — 4602.90.0000
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See what the pass includes →Q28HTSUS Chapter 2, Additional U.S. Note 3
A client with a barbeque franchise imports fresh beef ribs that are subject to regulations issued by the U.S. Trade Representative and U.S. Department of Agriculture. The client intends to import the beef ribs along with fresh pork ribs from a single country and in any calendar year will import 30,000 metric tons of beef ribs and 15,000 metric tons of pork ribs. Of the listed countries, from which country will the client's imported quantity exceed the amount permitted in any calendar year?
- A Argentina
- B Australia
- C New Zealand
- D Mexico
Show the official answer
Answer: A — Argentina
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See what the pass includes →Q29GRI 1 · GRI 6 · HTSUS 2712.20.0000
What is the CLASSIFICATION of semi-refined solid paraffin wax with an oil content of .05% by weight? The product will be imported in solid brick shapes for use to coat paper.
- A 3407.00.4000
- B 4811.60.6000
- C 6904.10.0020
- D 2712.20.0000
Show the official answer
Answer: D — 2712.20.0000
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See what the pass includes →What is the CLASSIFICATION of live eel?
- A 0301.11.0020
- B 0301.92.0000
- C 0302.74.0000
- D 0303.26.0000
Show the official answer
Answer: B — 0301.92.0000
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See what the pass includes →Q31HTSUS Chapter 62, Additional U.S. Note 2
What is required for men’s woven 100% polyester (synthetic) trousers to be classified in subheading 6203.43.75, HTSUS, as water resistant trousers?
- A Men’s trousers cannot be classified as water resistant.
- B The trousers must have critically sealed seams, be visibly coated with plastic, and when sprayed with water using a head pressure of 600 millimeters, not have more than 1.0 gram of water penetrate after two minutes when tested in accordance with AATCC Test Method 53.
- C The trousers must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35.
- D The trousers must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35 and the water resistance must be as a result of a rubber or plastics application to the outer shell, lining, or inner lining.
Show the official answer
Answer: D — The trousers must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with AATCC Test Method 35 and the water resistance must be as a result of a rubber or plastics application to the outer shell, lining, or inner lining.
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See what the pass includes →Q32HTSUS Chapter 30 · Note 4(c)
Which answer describes a material which is classifiable within Heading 3006, HTSUS?
- A Plasters specially calcined or finely ground for use in dentistry
- B Blood albumin not prepared for therapeutic or prophylactic uses
- C Sterile absorbable surgical or dental hemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable
- D Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives
Show the official answer
Answer: C — Sterile absorbable surgical or dental hemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable
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See what the pass includes →Q33HTSUS Chapter 69, Additional U.S. Note 5(b) · HTSUS Chapter 69, Additional U.S. Note 6(a) · HTSUS Chapter 69, Additional U.S. Note 6(b) · HTSUS 6911.10.2500
What is the CLASSIFICATION of a teacup that is made of a porcelain containing 28 percent of tricalcium phosphate, valued at $18.00, and not available in specified sets?
- A 6911.10.2500
- B 6911.10.3810
- C 6911.10.5800
- D 6911.10.8010
Show the official answer
Answer: A — 6911.10.2500
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See what the pass includes →Q34GRI 1 · HTSUS Chapter 72 · Note 1(e) · HTSUS Chapter 72 · Note 1(f) · HTSUS Chapter 72 · Note 1(k) · HTSUS 7219.13.0002
What is the CLASSIFICATION of a hot-rolled, stainless-steel sheet imported in coils? The stainless-steel sheet measures 750 millimeters in width and 4 millimeters in thickness and is not coated, painted, clad, annealed, or pickled.
- A 7208.38.0090
- B 7220.12.1000
- C 7225.30.7000
- D 7219.13.0002
Show the official answer
Answer: D — 7219.13.0002
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See what the pass includes →Q35GRI 1 · GRI 6 · HTSUS 8701.22.0015 · HTSUS 8716.20.0000
What is the CLASSIFICATION of a new road tractor, with both compression-ignition internal combustion piston engine and electric motor as motors for propulsion that has a gross vehicle weight (G.V.W.) of 34,100 kilograms, and its self-loading semi-trailer for agricultural purposes?
- A 8701.21.0015 and 8716.31.0000
- B 8701.21.0045 and 8716.39.0040
- C 8701.22.0015 and 8716.20.0000
- D 8701.23.0015 and 8716.39.0010
Show the official answer
Answer: C — 8701.22.0015 and 8716.20.0000
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See what the pass includes →Q36HTSUS Chapter 68, Additional U.S. Note 2 · HTSUS 6810.19.1400
What is the CLASSIFICATION of floor tiles, which measure approximately 15 centimeters long by 15 centimeters wide and one centimeter thick, made of traditional cement stained to look like American Black Walnut parquet flooring?
- A 6808.00.0000
- B 6810.19.1400
- C 6811.82.0000
- D 6811.89.9000
Show the official answer
Answer: B — 6810.19.1400
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See what the pass includes →Which of the following is a TRUE statement regarding the principles governing the classification of goods in the Harmonized Tariff Schedule of the United States?
- A For legal purposes, the HTSUS table of contents, alphabetical index, and title of sections, chapters and sub-chapters are of equal weight to the terms of headings, relative section or chapter notes, and the General Rules of Interpretation in classifying goods under the tariff schedule.
- B For legal purposes, under the governing principles for the classification of goods in the tariff schedule, the HTSUS Explanatory Notes are required to be applied, unless the HTSUS headings or notes otherwise require.
- C For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes with the understanding that subheadings at any level are comparable.
- D For legal purposes, classification is determined according to the terms of the headings and any relative section or chapter notes, while the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference.
Show the official answer
Answer: D — For legal purposes, classification is determined according to the terms of the headings and any relative section or chapter notes, while the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference.
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See what the pass includes →Q38HTSUS Chapter 44 · Note 1(d) · HTSUS 3802.10.0020
What is the CLASSIFICATION of the activated charcoal derived from coconut husks for use in a water filtration carbon filter?
- A 2306.50.0000
- B 3802.10.0020
- C 4402.20.0000
- D 8421.99.0140
Show the official answer
Answer: B — 3802.10.0020
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See what the pass includes →What is the CLASSIFICATION of an apparatus for electroplating flatware made up of silver anodes, an electrolytic solution, and a direct-current (DC) power source? The apparatus is designed for silver anodes and brass (copper-zinc) flatware cathodes to be immersed in the electrolytic solution. The apparatus functions by applying a positively- charged electric current through the anodes and a negatively-charged current through the cathodes. These charges cause silver atoms to dissolve in the electrolytic solution and move toward the negatively-charged brass flatware, thereby coating the brass flatware with silver.
- A 7407.21.3000
- B 8543.30.9080
- C 8215.10.0000
- D 7106.92.5000
Show the official answer
Answer: B — 8543.30.9080
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See what the pass includes →Q40GRI 1 · GRI 6 · HTSUS Chapter 39 · Note 2(y) · HTSUS 9506.99.2580
What is the CLASSIFICATION of synthetic ice panels from Sweden consisting of interlocking tiles manufactured from high density polyethylene plastic? The tiles can be placed on any firm surface (indoor or outdoor) and once interlocked, form a seamless and uniform ice-skating surface. They are designed and marketed for at-home use by both youth and adults to practice skills for the sport of ice hockey while wearing ice skates.
- A 3918.90.1000
- B 3924.90.5650
- C 9506.70.6080
- D 9506.99.2580
Show the official answer
Answer: D — 9506.99.2580
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See what the pass includes →If CBP determines a bond is inadequate, how many days does the principal have from the date of notification to remedy the deficiency?
- A 15 days
- B 30 days
- C 60 days
- D 90 days
Show the official answer
Answer: A — 15 days
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See what the pass includes →Q42ACE Business Rules and Process Document v. 12 Section 3.3
Regarding bonds, which of the following responsibilities is a responsibility of the surety?
- A Serving as the beneficiary of the bond
- B Obtaining a bond as necessary
- C Paying all revenue due even if it exceeds the bond amount
- D Submitting bonds to CBP on behalf of the parties to the bond
Show the official answer
Answer: D — Submitting bonds to CBP on behalf of the parties to the bond
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See what the pass includes →Choose the ONE answer that correctly fills the blank. Per 19 CFR 134.41, Marking of Country of Origin, should be these three things: Legible, Indelible and _____.
- A Permanent
- B Temporary
- C Brief
- D Provisional
Show the official answer
Answer: A — Permanent
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See what the pass includes →Your client wants to transport a shipment of imported avocados from the Port of Los Angeles/Long Beach to the Port of San Francisco, without appraisal or payment of duties. Which ONE of the provisions listed below governs this requested in-bond transportation?
- A 19 CFR 18.46
- B 19 CFR 18.8
- C 19 CFR 12.45
- D 19 CFR 18.1
Show the official answer
Answer: D — 19 CFR 18.1
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See what the pass includes →CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had deposited at entry amounted to $1,000.00. What is legally required to occur to address the discrepancy between the estimated duties and ascertained duties?
- A The broker must file a protest to request a refund.
- B CBP should disregard the difference because it less than $300.00, a de minimus amount.
- C CBP should refund the broker $250.00 with interest.
- D The broker must withdraw the entry and make another deposit to correct amount of duties, fees, and taxes.
Show the official answer
Answer: C — CBP should refund the broker $250.00 with interest.
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See what the pass includes →Which ONE of the following scenarios qualify to pass free of duty and tax pursuant to 19 CFR 145.31 without preparing an entry as provided for in 19 CFR 145.12? The merchandise is not subject to quota.
- A B-C Customs Brokers, on behalf of nominal consignee, Kushi, an online retailer organized and based in India, files a manifest as the entry document for a container of 1000 packages addressed to the 1000 U.S. purchasers of sets of jade figurines (figurines of semiprecious stones) which retail for the equivalent of $799.00 per set in India and sold for $879.00 per set to the U.S. purchasers in the U.S.
- B B-C Customs Brokers files a CBP Form 7501 as the entry/entry summary for the second installment of a multi-installment shipment with a value of $2,400.00 imported by one person with all installments on a single invoice and arriving eight days after the first installment.
- C A self-filer, Big Box Retailer, files a manifest as the entry document on 100 high demand items with a fair retail value under $800.00 each that it hopes to sell shortly after customs release to 100 unique customers.
- D B-C Customs Brokers on behalf of BB Manufacturing files its weekly paperwork to withdraw merchandise from BB Manufacturing’s Foreign Trade Zone (FTZ). Each shipment to each individual customer is valued under $800.00 at the time of entry. The aggregate value of the merchandise when it entered the FTZ exceeded $800.00.
Show the official answer
Answer: A — B-C Customs Brokers, on behalf of nominal consignee, Kushi, an online retailer organized and based in India, files a manifest as the entry document for a container of 1000 packages addressed to the 1000 U.S. purchasers of sets of jade figurines (figurines of semiprecious stones) which retail for the equivalent of $799.00 per set in India and sold for $879.00 per set to the U.S. purchasers in the U.S.
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See what the pass includes →You come across a shipment of old canceled United States postage stamps. Which provision addresses importation of United States postage stamps?
- A 19 CFR 4.94
- B 19 CFR 12.140
- C 19 CFR 12.48
- D 19 CFR 12.41
Show the official answer
Answer: C — 19 CFR 12.48
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See what the pass includes →A broker or importer demonstrates good cause in a timely request for an extension of liquidation on an entry of merchandise for consumption. For how long may a Center director extend the 1-year statutory period for liquidation from the date of entry?
- A An additional period not to exceed 1 year
- B An additional period not to exceed 18 months
- C An additional period not to exceed 4 years
- D For an unlimited additional period of time
Show the official answer
Answer: A — An additional period not to exceed 1 year
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See what the pass includes →Which of the following best defines "entry summary?”
- A Any other documentation or electronic submission of data necessary to enable CBP to assess duties, and collect statistics on imported merchandise, and determine whether other requirements of law and regulations are met.
- B The voluntary delivery to the appropriate CBP officer or electronic submission to the Automated Commercial Environment (ACE) or any other CBP authorized electronic data interchange system of the documentation or data for preliminary review of entry documentation or data for other purposes.
- C The imported merchandise which has not been properly released from Customs custody in a Customs territory.
- D The delivery to CBP, including electronic submission to ACE or any other CBP- authorized electronic data interchange system, of the entry documentation or data required by section 484(a), Tariff Act of 1930, as amended (19 USC 1484(a)), to obtain the release of merchandise.
Show the official answer
Answer: A — Any other documentation or electronic submission of data necessary to enable CBP to assess duties, and collect statistics on imported merchandise, and determine whether other requirements of law and regulations are met.
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See what the pass includes →Q50HTSUS General Note 3(b) · HTSUS Chapter 99, Subchapter III, U.S. Note 19(a)(iii) · HTSUS Chapter 99, Subchapter III, U.S. Note 20(u)(i) · HTSUS 9503.00.00 · HTSUS 9903.88.16 · HTSUS 9903.85.68
Which of the following classifications and duty rates would correctly be listed on the entry summary for an importation on December 1, 2024 of the following merchandise? The merchandise is a scale model of a 1938 Chevy 3100 pickup truck in red. Commonly known as the “Christmas truck,” this model is intended for individuals 15 years of age and up. The model was die-cast in pieces in Germany of a zinc-aluminum alloy. The zinc was smelt in Germany and the aluminum was smelt in the Russian Federation. The pieces were assembled with welding into the full model trucks and painted in China. The bottom of the truck is stamped “Assembled in China from components of Germany and Russia.”
- A 9503.00.00/Free
- B 9903.88.16 9503.00.00/15%
- C 9503.00.00/70%
- D 9903.85.68 9503.00.00/200%
Show the official answer
Answer: A — 9503.00.00/Free
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See what the pass includes →Q51HTSUS · General Statistical Notes · Note 1(b)(i)
Which ONE of the answer choices correctly states: (1) the country of exportation; and (2) the date of exportation for general statistical purposes as reported on the entry summary or withdrawal form for the following shipment? On April 10, 2024, A1 Jets sold airplane jet engines (engines) produced in England and with country of origin England to Buyer, an airplane manufacturer in Miami, Florida. On May 1, 2024, the containers containing the engines sold to buyer are loaded onto an ocean vessel. The vessel departs London, England on May 2, 2024. The vessel stops in Calais, France to pick up additional containers. The vessel departs Calais, France on May 8, 2024. The vessel arrives in Halifax, Canada on May 14, 2024, and offloads some containers, but not the containers of engines sold to Buyer. On May 16, 2024, the vessel leaves Halifax for Miami.
- A London; May 1, 2024
- B England; May 2, 2024
- C France; May 8, 2024
- D Canada; May 16, 2024
Show the official answer
Answer: B — England; May 2, 2024
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See what the pass includes →Which of the following is NOT a requirement for when a center Director would allow one entry summary to be filed for multiple entries?
- A Merchandise is of the type defined in 19 CFR 132.1(e).
- B Merchandise that is consigned to the same consignee.
- C Each entry is identified separately by entry number on the entry summary.
- D The time between the date of the first entry and the date of the last entry does not exceed one week.
Show the official answer
Answer: A — Merchandise is of the type defined in 19 CFR 132.1(e).
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See what the pass includes →Q5319 CFR 24.25 · 19 CFR 24.25(e) · ACE Business Rules and Process Document Section 19.4
A licensed and permitted customs broker has elected statement processing for paying the duties, taxes, and fees on entry summaries on behalf of its clients and upon entries for which the broker acts as importer of record. On February 5, 2025, the broker transmits four entry summaries for four different clients to CBP. The cargo is released, and the entry date is also February 5, 2025. The broker put the duty payment on periodic daily statement. Using the above calendar, what is the last date upon which the statement can be designated for processing?
- A February 15, 2025
- B February 20, 2025
- C February 24, 2025
- D March 21, 2025
Show the official answer
Answer: B — February 20, 2025
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See what the pass includes →Which of the following goods are NOT specifically exempted from formal entry procedures under 19 CFR 141.4(b)?
- A An aircraft part from a United States-registered aircraft that was removed during an emergency repair while being used abroad in international traffic. The part was returned to the United States within 45 days after removal and did not leave the custody of the carrier or foreign customs service while abroad.
- B The corpse of a U.S. citizen, including a coffin and accompanying flowers.
- C A yacht purchased in Mexico and brought into United States customs territory by a U.S. resident for the purpose of commercial cruises.
- D A truck cab and trailer transporting Canadian lumber into the customs territory of the United States and returning to Canada after the shipment of lumber has been delivered.
Show the official answer
Answer: C — A yacht purchased in Mexico and brought into United States customs territory by a U.S. resident for the purpose of commercial cruises.
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See what the pass includes →Which of the following would NOT be a consideration of the port director for approval of an application for deactivation of a foreign trade zone site (FTZ)?
- A All non-domestic status merchandise has been removed at the risk and expense of the operator.
- B The application contains a layout or blueprint of the exact FTZ to be deactivated.
- C The grantee has submitted an oral application for deactivation.
- D Underutilization of the FTZ.
Show the official answer
Answer: C — The grantee has submitted an oral application for deactivation.
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See what the pass includes →Upon arrival at a subzone or zone site of a conveyance containing foreign merchandise, which of the following is NOT a foreign trade zone operator's responsibility for direct delivery?
- A Check the condition of any seal affixed to the conveyance, and if broken, missing, or improperly affixed, notify the port director and receive instructions before unloading the merchandise.
- B Sign and date the in-bond or cartage documentation to accept responsibility for the merchandise under the Foreign Trade Zone Operator's Bond and to relieve the carrier of responsibility.
- C Notify the consignee by annotation on the Customs Form 214, when the entire contents of a shipment have been admitted.
- D Forward the in-bond or cartage documentation so as to reach the port director within two working days after the date of arrival of the conveyance at the subzone or zone site.
Show the official answer
Answer: C — Notify the consignee by annotation on the Customs Form 214, when the entire contents of a shipment have been admitted.
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See what the pass includes →Q5719 CFR 133.21(b)(2)(ii)
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?
Show the official answer
Answer: D — 7
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See what the pass includes →Chemical Corporation imports adhesives into the United States. CBP notified Chemical Corporation that its most recent import of adhesives did not have the English name of the country of origin properly marked on the container. The adhesive was not exported or destroyed under Customs supervision prior to liquidation of the entry. Which ONE of the following actions may CBP take against Chemical Corporation?
- A Assess criminal penalties of up to $5,000.00 and/or imprisonment for one year.
- B Assess an additional 10% duty to the subject merchandise based on the final appraised value.
- C Assess an additional 25% duty to the subject merchandise based on the final appraised value.
- D Assess a monetary penalty equal to the final appraised value of the merchandise.
Show the official answer
Answer: B — Assess an additional 10% duty to the subject merchandise based on the final appraised value.
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See what the pass includes →The Umbrella Corporation produces robots as a result of an assembly operation in its facility in Vietnam using components from Thailand and China. It was determined that the country of origin of these robots will be the country of final assembly. The Umbrella Corporation intends to import these robots to the United States. Which of the following is an INCORRECT origin marking?
- A Product of Vietnam, Thailand, and China
- B Assembled in Vietnam from components of Thailand and China
- C Assembled in Vietnam
- D Made in Vietnam
Show the official answer
Answer: A — Product of Vietnam, Thailand, and China
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See what the pass includes →Which of the following actions can CBP take when merchandise and its container are marked such that the country of origin is not in English and contains unrecognizable symbols and characters? The merchandise is required to be marked in accordance with 19 USC 1304 and CBP regulations.
- A CBP holds the merchandise in its custody for examination until estimated duties for the article are deposited.
- B CBP notifies the shipper that the merchandise and its container are improperly marked and, upon the shipper’s verbal consent, CBP properly marks the country of origin on the merchandise and its container.
- C CBP sends the merchandise to a general order warehouse for six months after which the importer can make entry.
- D CBP sends a CBP Form 29, Notice of Action, to assesses additional duty of 10% of the final appraised value.
Show the official answer
Answer: D — CBP sends a CBP Form 29, Notice of Action, to assesses additional duty of 10% of the final appraised value.
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See what the pass includes →Q6119 CFR 10.53(e) · 19 CFR 12.26(g)(2)
At which of the following ports of entry may an antique article otherwise prohibited entry by the Endangered Species Act of 1973 (16 USC 1521, et seq.) (Endangered Species Act) be entered? The merchandise meets all other U.S. Fish and Wildlife Service requirements.
- A O'Hare International Airport, Chicago, Illinois
- B Service Port, Port Angeles, Washington
- C Rochester International Airport, Rochester, Minnesota
- D Area Port, Tampa, Florida
Show the official answer
Answer: A — O'Hare International Airport, Chicago, Illinois
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See what the pass includes →Which of the following is a requirement for lawful importation of milk and cream into the United States according to the Federal Import Milk Act?
- A The cows that produced the milk and cream must be inspected by the Meat Inspection Division, Agricultural Research Service of the Department of Agriculture.
- B The person shipping or transporting the milk and cream shall have a valid permit, or its electronic equivalent, from the Department of Health and Human Services.
- C The person shipping or transporting the milk and cream shall present an affidavit that the milk and cream will be consumed outside of the United States.
- D The person importing the milk and cream shall have a valid permit, or its electronic equivalent, indicating that the quarantine period has ended.
Show the official answer
Answer: B — The person shipping or transporting the milk and cream shall have a valid permit, or its electronic equivalent, from the Department of Health and Human Services.
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See what the pass includes →Q6319 CFR 19.12(d)(4)(ii)
Unless exempted, when the final withdrawal of merchandise relating to a specific warehouse entry, general order, or seizure occurs, the warehouse proprietor must file the permit file folder or activity summary report with CBP within ___________ after the final withdrawal. There is no exemption present.
- A 10 working days
- B 30 calendar days
- C 60 working days
- D 90 calendar days
Show the official answer
Answer: B — 30 calendar days
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See what the pass includes →In which of the following situations may merchandise covered by a warehouse entry and accounted for using direct identification be stored in multiple locations within the warehouse?
- A When the merchandise is above a pre-specified weight set by the warehouse proprietor and needs to be spread throughout the warehouse.
- B When the proprietor's inventory control system specifically identifies all locations where merchandise for each entry is stored and quantity in each location.
- C When the importer is responsible for the merchandise's deposit, storage, and inventory control in the warehouse.
- D When the merchandise requires differing environmental conditions, such as refrigeration, humidity control, or minimum temperature.
Show the official answer
Answer: B — When the proprietor's inventory control system specifically identifies all locations where merchandise for each entry is stored and quantity in each location.
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See what the pass includes →What action must be taken with regards to merchandise for which a permit for withdrawal from a customs warehouse has been issued? Note: the permit is not a blanket permit.
- A The merchandise must be removed from the warehouse prior to the preparation of the supplementary withdrawal.
- B The merchandise must be physically removed from the warehouse, only when it is duty-paid, within 15 days after the withdrawal permit has been issued.
- C All merchandise, besides duty-free merchandise which has been withdrawn, but not removed, does not remain in CBP custody, and must be physically removed after merchandise for which a permit for withdrawal has been issued.
- D The merchandise must be segregated or physically marked to maintain its identity for merchandise for which a withdrawal permit has been issued.
Show the official answer
Answer: D — The merchandise must be segregated or physically marked to maintain its identity for merchandise for which a withdrawal permit has been issued.
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See what the pass includes →An importer is withdrawing sugar-containing products defined in 15 CFR 2015.2(a), for which preferential treatment is claimed under the United States-Mexico-Canada Agreement (USMCA) from a warehouse for consumption. What must the importer possess in order to claim the in-quota tariff rate?
- A A valid import license
- B A valid export certificate
- C A written authorization from CBP
- D A permit of delivery
Show the official answer
Answer: B — A valid export certificate
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See what the pass includes →Which of the following accurately defines “Quota priority?”
- A “Quota priority” is the standing which entitles quota-class merchandise to admission under an absolute quota, or to a reduced rate of duty under a tariff-rate quota, or to any other quota benefit.
- B “Quota priority” is a system that imposes taxes on certain imported goods to control their entry into a country.
- C “Quota priority” refers to the total quantity of goods allowed to be imported into a country within a specified time frame.
- D “Quota priority” is the precedence granted to one entry or withdrawal for consumption of quota-class merchandise over other entries or withdrawals of merchandise subject to the same quota.
Show the official answer
Answer: D — “Quota priority” is the precedence granted to one entry or withdrawal for consumption of quota-class merchandise over other entries or withdrawals of merchandise subject to the same quota.
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See what the pass includes →Q6819 CFR 132.5(a) · 19 CFR 132.5(c) · 19 CFR 19.1(a)
Diane Baker is a licensed customs broker who executed a general power of attorney with Olympic Imports. Throughout 2024, Diane filed quota warehouse withdrawal entries (entry type 32) on behalf of Olympic Imports for various steel tubes subject to an absolute quota. Olympic Imports has provided Diane with paperwork from its manufacturer for a new shipment of steel tubes due to arrive on December 14, 2024. Per CBP, the absolute quota for steel pipes has been filled for 2024 and is closed. The next quota period opens on January 1, 2025. Which answer best describes how Diane must dispose of the steel tubes arriving on December 14, 2024?
- A Admit the shipment into a foreign trade zone to store the steel pipes until the opening of the next absolute quota period.
- B Submit a quota warehouse withdrawal (entry type 32) and enter the steel pipes at a higher duty rate.
- C Submit a quota entry (entry type 02) and enter the steel pipes at a higher duty rate.
- D Enter the shipment into a class 19 bonded warehouse until it can be exported.
Show the official answer
Answer: A — Admit the shipment into a foreign trade zone to store the steel pipes until the opening of the next absolute quota period.
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See what the pass includes →Under the United States-Mexico-Canada Agreement (USMCA), CBP determined that the importation of a series of non-commercial goods was carried out for the purpose of evading compliance. CBP has notified the importer that they must submit a copy of a certification of origin for the goods. When must the importer submit the certificate to CBP?
- A Within 30 days from the date of entry for the first shipment in the series
- B Within 30 days from the date of notice
- C Within 60 days from the date of notice
- D Within 60 days from the date of entry for the last shipment in the series
Show the official answer
Answer: B — Within 30 days from the date of notice
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See what the pass includes →Q70HTSUS General Note 7(a) · HTSUS General Note 7(d)(ii) · HTSUS Chapter 17, Additional U.S. Note 4 · HTSUS Chapter 17 Additional U.S. Note 5 · HTSUS 2106.90.4400
Your client is importing a shipment of blended syrups containing sugars derived from cane sugar with added yellow color but no added flavoring. The blended syrup (sirup) is capable of further mixing and is packaged consistent with the needs of commercial carbonated beverage manufacturers in 30-gallon drums and is not packaged consistent with marketing to the ultimate consumer. The syrup was manufactured in the British Virgin Islands and imported directly from the British Virgin Islands. The merchandise will be properly classified under subheading 2106.90.4400, HTSUS. The quota is open. There are 50 drums total. The net weight of the 50 drums of syrup is 4,770 kilograms. The raw (total) sugar weight is 4,436 kilograms. How much will the estimated duty be?
- A $0.00 because the merchandise is being imported from an insular possession of the United States.
- B $0.00 because the merchandise is a product of a country designated as a beneficiary country under the Caribbean Basin Economic Recovery Act (CBERA) and the special program indicator of “E*” appears in the Special column of the Column 1 duty rate.
- C $162.38
- D $174.61
Show the official answer
Answer: C — $162.38
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See what the pass includes →Q71HTSUS General Note 3(f)(i)
You are responsible for a shipment of goods that are subject to different rates of duty and are packed together or mingled such that the quantity or value of each class of goods cannot be readily ascertained by CBP officers (without physical segregation of the shipment or the contents of any entire package thereof) by verifying the packing lists at the time of entry. Which of the following is TRUE regarding the rate of duty unless the consignee or his agent segregates the goods?
- A The commingled goods shall be subject to the lowest rate of duty applicable to any part thereof.
- B The commingled goods shall be subject to the average rate of duty applicable to all parts thereof.
- C The commingled goods shall be subject to the rate of duty applicable to the goods that appear to be present in the greatest quantity in the shipment.
- D The commingled goods shall be subject to the highest rate of duty applicable to any part thereof.
Show the official answer
Answer: D — The commingled goods shall be subject to the highest rate of duty applicable to any part thereof.
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See what the pass includes →What is the general rate of duty for barley seeds?
- A 0.10 cents/kilogram
- B 0.15 cents/kilogram
- C 0.25 cents/kilogram
- D Free
Show the official answer
Answer: B — 0.15 cents/kilogram
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See what the pass includes →Which of the following is an element of computed value of imported merchandise?
- A The selling price of the merchandise in the United States
- B The amount of internal tax imposed by the country of export that is directly applicable to the materials
- C The price of merchandise in the domestic market of the country of exportation
- D The packing costs of the imported merchandise
Show the official answer
Answer: D — The packing costs of the imported merchandise
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See what the pass includes →Q74HTSUS 9801.00.20 · 9801.00.25 · 9802.00.50 · 19 CFR 10.108
Company A, based in the United States, sells and rents high end sports cars. In 2015, Company A imported an Italian sports car from Italy and paid all applicable duties and taxes. In 2020, Company A leased the car to a client in China and exported it to him. The car did not meet the specifications agreed upon in the contract; however, the client continued to drive it for the remainder of the lease. The sports car was not subjected to any repairs or alterations while in China. In 2024, Company A then reimported the car into the United States. What statement is correct upon reimportation into the United States?
- A The sports car may be imported duty-free under subheading 9801.00.10, HTSUS.
- B The sports car may be imported duty-free under subheading 9802.00.50, HTSUS, because no repairs or alterations were made while in China.
- C The sports car may be imported duty-free as it did not meet the specifications agreed to in the contract and was returned.
- D The sports car may be imported duty-free because the car was leased out by the importer.
Show the official answer
Answer: D — The sports car may be imported duty-free because the car was leased out by the importer.
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See what the pass includes →A U.S. furniture company imports dressers from a manufacturer in New Zealand. The U.S. company purchases and sends the designs and materials set forth below to the New Zealand manufacturer to aid in the production process. The cost of which of the following should not be added to the price actually paid or payable as an assist?
- A A Canadian keyhole saw
- B Italian paint with a satin finish
- C Dresser knobs from France
- D A dresser design schematic by a U.S. design firm
Show the official answer
Answer: D — A dresser design schematic by a U.S. design firm
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See what the pass includes →Q7619 CFR 145.35 · 19 CFR 10.31 · 19 CFR 10.49 · 19 CFR 10.102
The duty free provision for products of the United States returned after 10 years is found in _____.
- A 9813.00.35
- B 9812.00.20
- C 9801.00.10
- D 9808.00.30
Show the official answer
Answer: C — 9801.00.10
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See what the pass includes →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 _____.
- A Date the entry is filed
- B Date the entry summary is filed
- C Date of exportation
- D Date of importation
Show the official answer
Answer: C — Date of exportation
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See what the pass includes →Based upon a request from the U.S. Department of Agriculture (USDA), a Federal agency, CBP is investigating Valley Garlic (an importer of garlic) for the evasion of antidumping duties under the Enforce and Protect Act of 2015 (EAPA). Another importer of garlic, The Garlic Stand, is following the case because they belong to the same trade association as Valley Garlic. According to CBP regulations, what below entity is included in the “parties to the investigation” for this case?
- A Valley Garlic
- B The U.S. Department of Agriculture
- C The Garlic Stand
- D The trade association to which Valley Garlic and the Garlic Stand belong
Show the official answer
Answer: A — Valley Garlic
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See what the pass includes →Q7919 CFR 165.1 · 19 CFR 165.0
Which part of CBP's Office of Trade is responsible for conducting the investigation of alleged evasion of antidumping duties?
- A Mission Support
- B Regulations and Rulings
- C Trade Policy and Programs
- D Trade Remedy Law Enforcement Directorate
Show the official answer
Answer: D — Trade Remedy Law Enforcement Directorate
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See what the pass includes →Q8019 CFR 351.402(f)(2)(i) · 19 CFR 351.402(f)(2)(iii)
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? For the purposes of this question, CBP has been directed not to accept any such certification after liquidation.
- A An importation certification
- B An origin certification
- C A reimbursement certification
- D A registration certification Section 3: Examination Process Evaluation Survey This survey is administered to collect information about the Customs Broker License Examination process (CBLE). The survey is voluntary , and your responses will have no impact on your score. 1. When using references while completing the CBLE, I used electronic references instead of paper references _____ of the time. A. 0% B. 01% - 25% C. 26% - 50% D. 51% - 75% E. 76% - 100% 2. What is your background regarding Customs laws and regulations? A. Former CBP employee B. Currently works or has worked for a broker in the past C. Currently works or has worked for an importer on trade issues in the past D. No working experience with Customs laws and regulations E. Currently works or has worked for both broker and importer in the past 3. How did you prepare for the Customs Broker License Exam? A. Took an in-person course through an educational institution B. Took an online course through an educational institution C. Self-prepared D. Did not spend time preparing for the examination 4. Approximately how many hours did you spend preparing for the examination? A. 1-10 B. 11-25 C. 26-100 D. More than 100 E. Did not spend time preparing for the examination 5. How difficult was the examination? A. Very easy B. Easy C. Moderate D. Difficult E. Very Difficult 6. Would you have like more, less or the same amount of time for this examination? A. Less time – I finished early B. Same amount of time – it was just right C. Slightly more time – to consider or review my answers D. More time – I did not finish the examination
Show the official answer
Answer: C — A reimbursement certification
The worked walkthrough for this one — why the right answer is right, why each distractor fails, and where to find it in the crippled viewer — comes with the pass. The citation above is the source it’s built on; you can read it yourself in our 19 CFR navigator.
See what the pass includes →Exam questions and answer keys are works of the U.S. government (17 U.S.C. §105). Independent study product; not affiliated with CBP.