Title 19 CFR · 22 questions in the bank
19 CFR Part 132 — Quotas
Every released customs broker license exam question in the CBLEsim bank that tests 19 CFR Part 132. Drawn from 8 released sittings, April 2021 through October 2025.
Sections of this part with their own question sets
- 19 CFR 132.5 — 5 questions
Other questions from Part 132
April 2021, Q72. FSJ Imports orders a shipment of bulk perfume, manufactured in China, which will be repackaged into empty gl ass retail bottles that were manufactured and imported from Mexico. The glass bottles bear the name and address of FSJ imports. The perfume arrives in a reusable metal container which will be returned to China for use in future imports. With regards to origin, the reusable metal container must be marked indicating the contents ____________ upon presentation to CBP and the empty glass containers must bear markings indicating that: the contents ______________ and the bottles ________________.
- AWere made in China; were made in China; were made in Mexico
- BNone; were made in China; None
- CNone; None; were made in Mexico
- DWere made in China; None; were made in Mexico
- ENone; None; None
Show the answer and explanation
The reusable metal container carries nothing about its contents. Under 19 CFR 134.23(a) a container designed for or capable of reuse is marked to show the country of its own origin, not the origin of what is inside it, so the first blank is none. The glass bottles are the containers in which the perfume reaches the buyer, and 19 CFR 134.22(a) requires that container to declare the origin of its contents, so they must show that the perfume was made in China. The bottles need no marking of their own Mexican origin, because 19 CFR 134.24(c)(1) treats a firm that imports empty disposable containers and fills them with product it sells as the ultimate purchaser of those containers. That is answer B. The options that put Mexico on the bottles invert the rule: it is the contents' origin that must appear on a retail container, not the container's.
April 2022, Q60. Which statement below about sugar-containing export certificates is FALSE?
- AThe importer must possess a valid export certificate to claim the in-quota tariff rate of duty on the products at the time they are entered or withdrawn from warehouse for consumption.
- BThe importer must record the unique identifier of the export certificate for these products on the entry summary or warehouse withdrawal for consumption (CBP Form 7501, column 34), or its electronic equivalent.
- CThe certificate must be retained for a period of 5 years in accordance with 19 CFR 163.4(a).
- DThe certificate must have a distinct and uniquely identifiable number, this unique identifier must consist of the last digit of the year in which the export certificate is in effect, the 2-digit ISO country of origin code, and an 8-digit number issued by the export country.
- EThe Certificate must be made available to Customs upon request in accordance with 19 CFR 163.6(a).
Show the answer and explanation
The correct answer is D because 19 CFR 132.17(b) states that the unique identifier must consist of "8 characters in any alpha/numeric combination," without specifying that it must include the last digit of the year, the ISO country code, or an 8-digit number. The other options align with the cited authority: A and B are directly supported by 132.17(a), C and E are confirmed by 132.17(c) referencing 19 CFR 163.4(a) and 163.6(a), respectively. Option D incorrectly adds requirements not present in the regulation.
April 2022, Q62. Which of the following statements is NOT correct?
- AMerchandise imported in excess of either an absolute or a tariff-rate quota may be held for the opening of the next quota period by placing it in a foreign-trade zone or by entering it for warehouse, or it may be exported or destroyed under Customs supervision.
- BReduced or modified duty rates under tariff-rate quotas are not applicable to products imported directly and indirectly from the countries or areas listed under the General Note 3(b), Harmonized Tariff Schedule of the United States (HTSUS).
- CQuotas vary by the type of commodity involved, the country of exportation, the period or periods the quota is open and the type of quota.
- DAt the opening of the quota an importer shall be permitted to present entries or withdrawals for consumption of quota-class merchandise for a quantity 10% in excess of the quantity admissible under the applicable quota.
- EIn the event a quota is prorated, entry summaries for consumption, or withdrawals for consumption, with estimated duties attached, shall be returned to the importer for adjustment.
Show the answer and explanation
The correct answer is D because 19 CFR 132.6 explicitly states that when a quota is prorated, entry summaries or withdrawals for consumption with estimated duties must be returned for adjustment, but it does not authorize an importer to present entries or withdrawals for consumption exceeding the quota by 10%. The regulation focuses on proration adjustments, not allowing overage. The tempting option D incorrectly assumes a 10% excess allowance, which is not supported by the cited authority. Other options align with definitions in 19 CFR 132.1 (absolute/tariff-rate quotas) and 19 CFR 132.6 (proration adjustments).
April 2022, Q64. When reporting an absolute quota that is not eligible for immediate release, which three of the five conditions listed below must be met before the presentation date and time may be determined for the commodity for the first entry submission? 1. Before arrival the entry summary must be reviewed by CBP. 2. The entry summary must be on file. 3. The entry summary must be marked “Admissible – Quota Rejected” 4. The entry summary must be paid or scheduled to be paid on statement. 5. The shipment must have arrived in the United States. 6. The shipment must be released by Customs.
- A1, 2, and 4
- B1, 2, and 3
- C2, 4, and 5
- D2, 3, and 4
- E1, 3, and 6
Show the answer and explanation
The correct answer is C because 19 CFR 132.11a(a) specifies that the time of presentation for quota purposes is determined when the entry summary is on file (condition 2), payment is made or scheduled (condition 4), and the shipment has arrived in the U.S. (condition 5). Conditions 1 and 3 are not required, as the regulation does not mandate CBP review before arrival (condition 1) or marking the entry summary as “Admissible – Quota Rejected” (condition 3). Condition 6 (release by Customs) is unrelated to determining the presentation date, as the regulation focuses on submission and payment requirements, not release.
April 2023, Q35. What is the date and time of presentation for quota priority for the following scenario? A sugar quota entry summary for Opening Moment is transmitted in the Automated Commercial Environment (ACE) and receives a pending status. The goods arrived and released February 1, the entry summary date is February 6th, and the duty payment was submitted to CBP February 8th. The sugar Opening Moment date is February 6th.
- AThe date and time of presentation for quota priority is date stamped on the arrival document, February 1st.
- BThe date and time of presentation is the entry summary date February 6th.
- CThe date and time of presentation will be the merchandise release date, February 1st.
- DThe date and time of presentation is the payment date, February 8th.
- EThe date and time of presentation is 12:00 Noon (Eastern) of Opening Day.
Show the answer and explanation
The correct answer is D because, under 19 CFR 132.13(a)(1)(ii), the time of presentation for quota purposes is determined by when the entry summary is presented to CBP with estimated duties. In this scenario, the entry summary was transmitted on February 6 but remained pending, and the duty payment was submitted on February 8, which is when the entry summary was effectively completed and accepted by CBP. The other options are incorrect because the arrival date (A), merchandise release date (C), and Opening Moment date (E) do not align with the rule’s requirement that the time of presentation is tied to the submission of the entry summary with duties, not the arrival or release of goods. Option B is incorrect because the entry summary date alone does not confirm acceptance by CBP, which occurs upon duty payment.
April 2025, Q66. 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?
- AA valid import license
- BA valid export certificate
- CA written authorization from CBP
- DA permit of delivery
Show the answer and explanation
The correct answer is B because 19 CFR 132.17(a) explicitly states that an importer must possess a valid export certificate to claim the in-quota tariff rate for sugar-containing products under USMCA. This requirement is directly tied to the regulation’s language, which mandates the certificate’s presence for preferential treatment. Option A is incorrect because import licenses are not mentioned in the cited authority; the regulation focuses on export certificates, not import licenses. Option C is incorrect because CBP authorization is not referenced in the cited authority. Option D is incorrect because the term "permit of delivery" does not appear in the cited regulation, which instead emphasizes the export certificate’s validity and retention requirements.
April 2025, Q67. 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 answer and explanation
The correct answer is D because 19 CFR 132.1(f) explicitly defines “quota priority” as the precedence granted to one entry or withdrawal for consumption of quota-class merchandise over others under the same quota. Option A incorrectly describes “quota status,” which is defined separately in 19 CFR 132.1(g) as the entitlement to quota benefits, not precedence. Option B mischaracterizes a tariff or tax system, which is unrelated to quota priority. Option C confuses “quota priority” with the definition of an absolute or tariff-rate quota, which refers to quantity limits, not precedence.
April 2026, Q27. Bake 4U, Inc.(B4U) imports bulk pastry dough. The dough is subject to a tariff-rate quota, with an annual aggregate limit of 3,500,000 kg. The 2026 quota period runs from April 1, 2026, through March 30, 2027. B4U sources its pastry dough from the Netherlands, and at importation admits the dough into a Foreign Trade Zone (FTZ) in Texas. The dough is admitted in privileged foreigh status. Within its subzone, B4U operates commercial baking machines in temperature controlled facilities wherein the dough is used to create individually portioned baked pastries that are packaged into designer cartons for bulk sale to hotel and restaurant groups across Texas. B4U files the requisite entry for consumption in order to withdraw the baked pastries from the FTZ. Today, an emergency arose in B4U's subzone due to a failure of the temperature controlled refrigerators. To prevent the dough in those refrigerators from becoming unuseable, B4U decided to immediately bake all of the affected dough in its commercial baking machines. Since this will result in B4U producing a greater amount of pastries than it can package into designer cartons for bulk sale to restaurant and hotel groups, B4U has decided to sell its excess pastries at retail on-site to all persons who work at the FTZ. As of today, the annual dough quota has not yet filled. Under these facts, which of the following answer choices is a TRUE statement?
- AThe dough B4U imports is eligible to obtain quota status upon submission of CBP Form 214 in proper form, to achieve admission in privileged foreign status.
- BDue to the emergency, B4U may elect nonprivileged foreign status for the affected dough, which is baked into pastries for retail sale within the FTZ.
- CThe pastries B4U withdraws from an FTZ for bulk sale are only eligible for the higher non-quota duty rate in effect on the date privileged foreign status was granted.
- DThe pastries B4U withdraws from an FTZ for bulk sale are eligible to obtain a lower in-quota duty rate upon presentation of an entry summary in proper form, and will be dutiable in accordance with their condition at withdrawal from the FTZ.
Show the answer and explanation
The correct answer is C because the pastries are subject to the duty rate in effect when the dough was admitted into the FTZ in privileged foreign status, as per 19 CFR 132.11(a)-(b). Quota status is determined at the time of entry or withdrawal for consumption, not at the time of sale, so the higher non-quota rate applies regardless of subsequent use. Option A is incorrect because privileged foreign status is already granted, not requiring CBP Form 214 for quota eligibility. Option B is invalid because emergency circumstances do not permit changing the status from privileged to nonprivileged; the dough remains subject to the original duty rate. Option D is wrong because the in-quota rate depends on the entry summary’s submission timing, which was not done here, and the pastries are not eligible for a lower rate based on their condition at withdrawal.
April 2026, Q30. Which of the following is NOT a method for establishing tariff-rate and absolute quotas?
- AExecutive orders
- BPresidential proclamations
- CU.S. Trade Representative orders
- DLegislative enactments
Show the answer and explanation
The correct answer is C because 19 CFR 132.2(a) explicitly states that tariff-rate and absolute quotas are established by Presidential proclamations, Executive orders, and legislative enactments, but does not mention U.S. Trade Representative orders as a method. Options A, B, and D are directly cited in the regulation as valid methods. The U.S. Trade Representative’s authority is not referenced here, so it cannot be a valid method for establishing quotas under this provision.
October 2021, Q62. Which regulatory citation accurately completes the following sentence? Quota priority and status are determined as of the time of presentation of the entry summary for consumption, or withdrawal for consumption, in proper form in accordance with ___________.
- A19 CFR 24.25(b)
- B19 C FR 132.11(a)
- C19 CFR 141.0a
- D19 CFR 141.62(a)
- E19 CFR 141.69(c)
Show the answer and explanation
The correct answer is B) 19 CFR 132.11(a), as the text explicitly states that quota priority and status are determined at the time of presentation of the entry summary, aligning directly with the cited authority. Other options reference sections unrelated to quota determination (e.g., 19 CFR 24.25(b) pertains to scheduled statement dates, and 19 CFR 141.69(c) relates to entry procedures for specific goods). The authority in 132.11(a) is the sole provision that addresses the timing of quota status determination.
October 2021, Q63. Unless a formal entry or entry by appraisement is required, a mail entry on CBP Form ________ shall be issued and forwarded with the package to the postmaster for delivery to the addressee and collection of any duties in the same manner as for any other mail package subject to Customs treatment.
- ACBP Form 3299
- BCBP Form 3419
- CCBP Form 3467
- DCB P Form 3495
- ECBP Form 7500
Show the answer and explanation
The correct answer is B) CBP Form 3419, as 19 CFR 132.24 explicitly states that a mail entry on this form is required when a formal entry or entry by appraisement is not required. Other options are incorrect because CBP Form 3299 is used for informal entries (19 CFR 132.12), CBP Form 3467 is for entry summaries (19 CFR 148.11), CBP Form 3495 is for entry by appraisement (19 CFR 132.23), and CBP Form 7500 is for bonds (19 CFR 113.21), none of which apply to the scenario described.
October 2021, Q64. An entry summary for consumption or a withdrawal for consumption for quota-class merchandise shall be presented only during official office hours, except as provided in 19 CFR 132.12 and 19 CFR 141.62(b) of this chapter. For purposes of administering quotas, “official office hours” shall mean_______________________________________ in all time zones.
- A7:00 a.m. to 3:30 p.m.
- B8:00 a.m. to 4:00 p.m.
- C8:30 a.m. to 4:00 p.m.
- D8:30 a.m. to 4:30 p.m.
- E8:30 a.m. to 5:00 p.m.
Show the answer and explanation
The correct answer is D because 19 CFR 132.3 explicitly defines "official office hours" as 8:30 a.m. to 4:30 p.m. in all time zones. Other options are incorrect because they alter the start or end times not specified in the regulation; for example, option C ends at 4:00 p.m. and option E extends to 5:00 p.m., neither of which aligns with the text. The authority directly states the 4:30 p.m. cutoff, making D the only accurate choice.
October 2024, Q71. Choose the correct answer to fill in the blank. Reduced or modified duty rates under tariff-rate quotas established pursuant to section 350 of the Tariff Act of 1930, as amended and extended (19 U.S.C. 1351), are not applicable to products imported directly or indirectly from _____.
- AMongolia
- BSouth Africa
- CRepublic of Belarus
- DSyria
Show the answer and explanation
The correct answer is C) Republic of Belarus because General Note 3(b) of the HTSUS explicitly lists Belarus as a country where reduced or modified duty rates under section 350 of the Tariff Act of 1930 do not apply. This is directly stated in the cited authority (19 CFR 132.6; HTSUS GN 3(b)). The other options (A, B, D) are not listed in GN 3(b), meaning the reduced rates under tariff-rate quotas would apply to products from these countries. The question hinges on the specific exclusion in GN 3(b), which only includes Belarus among the listed options.
October 2024, Q72. Which QUOTA is the one which permits a limited number of specified merchandise to be entered or withdrawn for consumption during specified periods?
- AAbsolute (or quantitative) quota
- BQualitative quota
- CTariff-rate quota
- DPriority quota
Show the answer and explanation
The correct answer is A because 19 CFR 132.1(a) explicitly defines "absolute (or quantitative) quotas" as limiting the number of units of specified merchandise that may be entered or withdrawn for consumption during specified periods, with no further entries allowed once the quota is filled. Option B, "qualitative quota," is not defined in the cited text and is not referenced in the cited authority. Option C, "tariff-rate quota," is addressed in 19 CFR 132.1(b) but pertains to reduced duty rates, not quantity limits. Option D, "priority quota," is not defined in the text and refers to precedence, not the quota mechanism itself.
October 2025, Q28. ATC Imports hires Fry Customs Brokers to file an entry for imported carpets subject to a tariff-rate quota. CBP Officer James inadvertently releases the merchandise before the proper presentation of the entry summary, and the quota is nearing fulfillment. The port director has decided to issue liquidated damages. Which of the facts below would justify the port director's decision?
- AThe importer submitted estimated duties calculated at the over-quota rate.
- BThe merchandise is returned to CBP custody within 30 days from the date of demand for redelivery.
- CThe release was due to causes wholly beyond the control of the importer.
- DThe entry summary with estimated duties attached is not presented timely.
Show the answer and explanation
The correct answer is D because 19 CFR 132.14(a)(4)(i)(C) explicitly states that failure to present the entry summary with estimated duties timely is a basis for liquidated damages when quota-class merchandise is released inadvertently before proper presentation. This rule directly links the untimely submission to the imposition of penalties. Option A is incorrect because submitting estimated duties at the over-quota rate is a condition for release under immediate delivery, not a justification for penalties. Option B is incorrect because returning merchandise within 30 days is a condition for canceling liquidated damages, not imposing them. Option C is incorrect because release due to causes beyond the importer’s control is a basis for canceling, not imposing, liquidated damages, as stated in 19 CFR 132.14(a)(4)(i)(D).
October 2025, Q29. PB Creations, Inc. (PB) is the importer of record and consignee for an entry of peanut butter from Argentina that is subject to an absolute quota. On Sunday, May 31, 2025, at 8:00 am, Eastern AH Brokers, the authorized broker for PB, filed an error-free entry and entry summary in CBP’s Automated Commercial Environment (ACE) and scheduled payment of estimated duties via statement. The shipment is due to arrive at the Customs port of Baltimore, Maryland, on June 1, 2025. The shipment actually arrives at the port of Baltimore on Monday, June 2, 2025, at 12:03 pm Eastern, based on the manifest information filed in ACE. AH Brokers pays the statement on Thursday, June 12, 2025, at 5:00 pm Eastern. Based on this fact pattern, which of the date and time combinations below is the correct presentation date establishing quota priority for the entry of peanut butter from Argentina?
- AJune 1, 2025 at 8:30 am Eastern
- BJune 2, 2025 at 12:03 pm Eastern
- CJune 12, 2025 at 5:00 pm Eastern
- DJune 13, 2025 at 8:30 am Eastern
Show the answer and explanation
The correct answer is B, and the explanation lies in the interpretation of 19 CFR § 10.17 (U.S. Customs and Border Protection regulations), which governs the timing of the "presentation" of goods for customs purposes, particularly in the context of bonded entry and scheduled statement procedures. Key Points from the Regulation: 1. Scheduled Statement (19 CFR § 10.17(a)(2)): A scheduled statement is a declaration made by the importer to the customs authority before the goods arrive at the port of entry. This declaration includes the estimated value, classification, and other details of the goods. The presentation date for customs purposes is the date the goods arrive at the port of entry, not the date the scheduled statement is filed. 2. Why the Arrival Date Matters: Even though the scheduled statement is filed before the goods arrive (in this case, on May 31), the actual presentation of the goods to customs occurs when the goods arrive at the port (on June 2). The scheduled statement is a preliminary step, but the actual customs entry and presentation occur at the time of arrival. 3. Impact on Quota Determination: For quota purposes, the date the goods are presented to customs (i.e., the arrival date) is the relevant date. This is because quotas are based on the timing of the goods' entry into the U.S., not the timing of the declaration or scheduled statement. Conclusion: Even though the scheduled statement was filed on May 31, the presentation date for customs and quota purposes is the date the goods arrive at the port of entry, which is June 2.
October 2025, Q30. On May 15, 2025, CBP Headquarters issued public notice that 116,000 dozen brooms of broom corn classifiable under subheadings 9603.10.40 to 9603.10.60 have been entered or withdrawn for consumption and that the quota is nearing fulfillment. Such brooms are covered by a tariff-rate quota. Your customs brokerage client has 6,000 dozen broom corn brooms, valued at $0.95 each, arriving July 9, 2025, from India. The brooms are country of origin India. Your client does not want to enter any brooms into a bonded warehouse. There is no harbor maintenance fee. You calculate the merchandise processing fee (MPF) to be $236.94. Based on this fact pattern, which of the following best describes the applicable entry process when a tariff-rate quota is nearing fulfillment?
- AFiling an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.4000 and put $5,708.94 on statement.
- BFiling an Entry Type 01 consumption entry for all 6,000 dozen brooms under 9603.10.9000 and put $7,076.94 on statement.
- CFiling an Entry Type 02 consumption entry for all 6,000 dozen brooms under 9603.10.5000 and put $23,276.94 on statement.
- DFiling an Entry Type 02 consumption entry with line 001 for 5,478 dozen brooms under 9603.10.4000/8% and with line 002 for 522 dozen brooms under 9603.10.5000/32¢ each and put $7,237.35 on statement.
Show the answer and explanation
The correct answer is C because 19 CFR 132.13(a)(1)(i) mandates that when a tariff-rate quota is nearing fulfillment, an importer must file an entry summary for consumption with estimated duties at the over-quota rate until CBP determines the quota-entitled quantity. The brooms in question are classifiable under 9603.10.40.00 (within the quota) but must be entered at the over-quota rate, which is 32¢ each (as per 9603.10.50.00). Option C correctly applies the over-quota rate and uses the appropriate HTSUS subheading. Options A and B incorrectly apply the quota rate (8% or 10%) instead of the over-quota rate, while D incorrectly splits the entry into two lines with mixed rates, violating the requirement to apply the over-quota rate uniformly.
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