19 CFR Part 141 — Entry of Merchandise

April 2019, Q16. Which answer below identifies all circumstances whereby a U.S. Customs and Border Protection (CBP) conditional release is considered terminated for food, drugs, devices, cosmetics, and tobacco products imported pursuant to section 801(a) of the Federal Food, Drug, and Cosmetic Act [21 U.S.C. 381(a)], as amended?

1. AThe conditional release has not been extended in accordance with 19 C.F.R. 141.113(c)(2) and: (1) the FDA issues a notice of refusal of admission; or (2) the FDA issues a notice that the merchandise may proceed; or (3) more than 30 days have passed since the date of release.
2. BThe importer has presented documentation to the FDA demonstrating that the merchandise is properly licensed and in compliance.
3. CThe conditional release has not been extended in accordance with 19 C.F.R. 141.113(c)(2), and: (1) the FDA issues a notice that the merchandise may proceed; or (2) more than 15 days have passed since the date of release.
4. DThe FDA has written to the importer acknowledging receipt of documentation demonstrating that the merchandise is properly licensed and in compliance.
5. ENone of the above.

April 2022, Q26. The chemical compounds, petroleum coke and petroleum bitumen, are classified under HTS heading 2713. What additional information must an invoice covering a shipment of these goods contain?

1. ATrade name and percentage by weight of each component
2. BAny metallic element and percentage thereof
3. CStatement of weight and color
4. DIntended use and Chemical Abstracts Service (CAS) number
5. EWhether it is a dye and what material it is applied to

April 2022, Q30. Which CBP Form may be used for giving power of attorney (POA) to transact customs business?

1. ACBP Form 3461
2. BCBP Form 5291
3. CCBP Form 7501
4. DCBP Form 7512B
5. ECBP Form 7523

April 2022, Q68. When may a Power of Attorney (POA) be revoked?

1. APrior to being submitted to CBP
2. BWithin 30 days from execution
3. CUpon written approval by the port director
4. DAt any time by written notice given to and received by the port director
5. EIt may not be revoked

April 2023, Q34. Which of the following statements is TRUE under the following facts? On September 1, 2022, a broker filed a type 02 entry for a shipment from England of 4,000 kilograms of tobacco under 2401.10.63 with 23.9 cents per kilogram duty. Concurrently, the broker filed the entry summary data and scheduled payment on a daily statement with a payment date of September 13, 2022. The release date is September 1, 2022, as the tobacco quota for the United Kingdom was not full. By September 13, 2022, the unliquidated entry summary is in accepted status, CBP control, and fully paid. On October 18, 2022, the importer requested that the broker file a post-summary correction the next day to adjust the value of the entry summary because the invoice was in British Pounds and the foreign currency was not converted to U.S. Dollars before the broker reported entered value on the entry summary.

1. AThe broker will call the Port of Entry to request a pen-and-ink change instead of filing a post-summary correction (PSC), as non-revenue changes to entry summary data are not made using the PSC process.
2. BThe broker will file a PSC without reserving the quota with Headquarters Quota because a PSC filed on October 19, 2022 is within the original quota period.
3. CThe broker will file a PSC on October 19, 2022 after reserving the quota with Headquarters Quota because a PSC filed on October 19, 2022 is outside the original quota period.
4. DThe broker will file a PSC on October 27, 2022 after reserving the quota with Headquarters Quota on October 19, 2022, because the broker must wait at least five (5) days after reserving the quota to file the PSC.
5. EThe broker will contact the Center on October 19, 2022 and request that the entry summary be rejected, because non-revenue changes to quota entries are made when entry summary data is refiled in response to a reject notice.

April 2023, Q54. What is the latest date CBP can demand that the following shipment be returned to CBP custody? A shipment of textile products cl aiming country of origin Hong Kong arrived on March 7, 2022 and was released on March 8, 2022. The entry summary was filed on March 18, 2022. On March 21, 2022, the Center di rector finds that the textile product is not entitled to admission into the commerce of the United States because the country of origin was not accurately represented as the entry summary should have listed People’s Republic of China as the country of origin.

1. AMarch 22, 2022
2. BApril 7, 2022
3. CApril 20, 2022
4. DSeptember 4, 2022
5. ESeptember 17, 2022

April 2023, Q55. As defined in the Customs Regulations, what does "released conditionally" mean?

1. AAny release from CBP custody before liquidation.
2. BThe bond is a temporary importation bond.
3. CAny admission of merchandise to a Foreign Trade Zone.
4. DAny release of merchandise to the General Order warehouse.
5. EThe release requires further action, such as marking.

April 2025, Q4. 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?

1. AGrayson, Grayson, and Drew, a corporation organized in the U.S. Virgin Islands
2. BLightning Spirits, a corporation organized in Delaware, United States
3. CCoope Puerto Thiel, a corporation organized, located and registered only in Costa Rica
4. DTerra Firma Landscape, a corporation organized in and located in Puerto Rico

April 2025, Q22. 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?

1. AThe Vice-President of X-Rocs
2. BAn employee of Expeditious
3. CThe Trade Compliance Manager with X-Rocs
4. DThe unlicensed employee of TradeEx

April 2025, Q49. Which of the following best defines "entry summary?”

1. AAny 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.
2. BThe 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.
3. CThe imported merchandise which has not been properly released from Customs custody in a Customs territory.
4. DThe 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.

April 2025, Q54. Which of the following goods are NOT specifically exempted from formal entry procedures under 19 CFR 141.4(b)?

1. AAn 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.
2. BThe corpse of a U.S. citizen, including a coffin and accompanying flowers.
3. CA yacht purchased in Mexico and brought into United States customs territory by a U.S. resident for the purpose of commercial cruises.
4. DA 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.

April 2026, Q21. You have received a “documents required” notification after the entry summary was filed. In reviewing the invoice, you handwrite additional information on the invoice to provide all required information, including the addition to the description of the bedspreads that the bedspread contains edging. Which ONE of the regulations listed below contains the requirement that prompted you to change the description as shown on the invoice provided?

1. A19 CFR 141.86(a)(3)
2. B19 CFR 141.86(h)(3)
3. C19 CFR 141.89(a)
4. D19 CFR 142.6(a)(4)

April 2026, Q50. Merchandise arrived at a port of entry and has been unladen from a vessel. No entry or entry summary has been filed. The merchandise can remain on the dock before it is deemed not timely entered for _____ days and the carrier has to give notice of unentered merchandise to a bonded warehouse certified by the port director as qualified to receive general order merchandise no later than _____ calendar days after landing.

1. A20; 20
2. B15; 20
3. C30; 60
4. D10; 30

April 2026, Q62. Jane Doe is filing an entry summary. One line item is for a woman's dress, which is a woven garment of three different colors. In addition to the general information required on the accompanying commercial invoice, what other information that is specific to the dress must be provided on the invoice by regulation?

1. AWhether the dress contains any embroidery, lace, braid, edging, trimming, piping or applique work
2. BWhether the dress has pockets sewn in
3. CThe exact dimensions (length and width) of the dress
4. DWhether there are two or more colors in the warp and/or filling in the dress fabric

April 2026, Q63. Johnson Consolidated Freight, Inc. (JCF) is the nominal consignee for a shipment of empty glass bottles, consigned to IPA (USA), Inc. (IPA), a beer brewer. JCF has an appropriate power of attorney with IPA. JCF contracts with Knowledgeable Customs Brokers, LLC (Knowledgeable) for Knowledgeable to file the entry and entry summary as the importer of record for the shipment. Knowledgeable obtains power of attorney from IPA and files the entry and entry summary with itself as the importer of record and obligates its basic importation and entry bond. Which one of the steps below is NOT one of the steps Knowledgeable will take to be relieved of liability for increased and additional duties owed under the facts above?

1. AKnowledgeable will file a declaration within 90 days from the time of entry with CBP made by the actual owner of the merchandise acknowledging that the owner will pay all additional and increased duties along with a bond of the actual owner containing bond conditions set forth in 19 CFR 113.62.
2. BKnowledgeable will furnish within 90 days from the time of entry copies of the power of attorney documents between Knowledgeable and JCF and Knowledgeable and IPA proving that Knowledgeable had the right to make entry under 19 CFR 141.11.
3. CKnowledgeable will declare to CBP at the time of filing the entry and entry summary that it is not the actual owner of the goods.
4. DKnowledgeable will furnish to CBP at the time of filing the entry and entry summary the name and address of the actual owner of the goods.

May 2024, Q3. ZXY Importer (ZXY) is switching customs brokerages. ZXY is terminating its relationship with Slick Customs Brokerage Co. (Slick). The power of attorney contract between ZXY and Slick was granted for an unlimited time period. Which of the following parings correctly indicates who may revoke the power of attorney between ZXY as the principal and Slick as the agent?

1. APrincipal Yes, Agent No
2. BPrincipal No, Agent Yes
3. CPrincipal No, Agent No
4. DPrincipal Yes, Agent Yes

May 2024, Q16. Which of the following statements is TRUE regarding country of origin?

1. AThe country of origin of cargo is required data on the air cargo manifest under 19 CFR 122.48.
2. BThe country of origin of cargo is required data on the commercial invoice under 19 CFR 141.86.
3. CThe country of origin of cargo is required data on the air waybill under 19 CFR 141.11.
4. DThe country of origin of the Luxemburg Digital Press is China because Beijing was the port of departure.

May 2024, Q51. What is the earliest possible time that duties and the liability for their payment accrue on imported commercial goods arriving by vessel?

1. AUpon arrival of the importing vessel within a Customs port of entry with the intent then and there to unlade.
2. BUpon the departure of the importing vessel from a foreign port of lading with the intent to unlade at a U.S. Customs port of entry.
3. CUpon the filing of the entry information on Form 3461 or its electronic equivalent and obtaining a clearance from CBP.
4. DUpon filing an entry summary on CBP Form 7501 or its electronic equivalent and scheduling the duty payment on a statement.

May 2024, Q61. The following types of evidence of right to make entry for importations by common carrier when merchandise is not released directly to the carrier are acceptable types of evidence EXCEPT:

1. AA bill of lading or air waybill properly endorsed when required.
2. BAn extract from a bill of lading or air waybill that has not been certified to be genuine by the carrier bringing the merchandise to the port of entry.
3. CA certified duplicate bill of lading or air waybill with the carrier's certificate in the required form.
4. DA shipping receipt or other document presented in lieu of a bill of lading when entry is made by the actual consignee in person.

May 2024, Q62. Use the provided calendar and the following entry record information to determine the answer with the correct dates in order for 1) entry filing due date, 2) final possible post-summary correction (PSC) submission date without an extension, and 3) final protest submission date. If any single date in the series is incorrect, the entire answer is incorrect. • The shipment is of commercial goods whose entered value exceeds $2,500.00, and it arrived at the port of entry on February 15, 2024. • The date of entry is the same date that the broker filed entry and is February 16, 2024. • Broker filed entry summary and paid the amount due on March 4, 2024. • Broker filed a PSC on April 15, 2024, requesting a refund and accelerated liquidation. CBP disagreed in part with the PSC, and the entry liquidated on April 26, 2024.

1. AMarch 1, 2024; December 12, 2024; October 23, 2024
2. BFebruary 15, 2024; April 15, 2024; August 15, 2024
3. CMarch 7, 2024; December 10, 2024;July 25, 2024
4. DMarch 1, 2024; December 10, 2024; October 23, 2024

October 2019, Q1. What is a customs broker required to have in order to conduct customs business on behalf of others?

1. AA copy of the Customs Regulations
2. BCommercial invoices
3. CPayment of services rendered
4. DA valid power of attorney
5. EAll of the above

October 2019, Q18. A nonresident corporation, which is not incorporated within the customs territory of the United States or in the Virgin Islands of the United States, wishes to enter merchandise for consumption. The nonresident corporation will not file the entry from a remote location pursuant to subpart E of Part 143 of title 19 of the C.F.R. In order to enter the merchandise for consumption, which of the following is CORRECT?

1. AThe nonresident corporation must have a non-resident agent in the state where the port of entry is located.
2. BThe nonresident corporation must have a resident agent in the state where the port of entry is located who is not authorized to accept service of process against that corporation.
3. CThe nonresident corporation must file a bond, but the bond does not have to contain the bond conditions set forth in 19 C.F.R. § 113.62.
4. DThe nonresident corporation must file a bond having a nonresident corporate surety to secure the payment of any increased and additional duties which may be found due.
5. EThe nonresident corporation must have a resident agent in the state where the port of entry is located who is authorized to accept service of process against that corporation.

October 2019, Q63. Which of the following statements is INCORRECT regarding a power of attorney?

1. AA power of attorney must be legible.
2. BA power of attorney must identify a Grantor and a Grantee.
3. CA power of attorney may be completed on CBP Form 5291 “Power of Attorney.”
4. DA power of attorney must identify only nonresident principals.
5. EA power of attorney must include the statement to accept service of process against a nonresident principal.

October 2020 (AM), Q16. Which of the following is NOT an exception to the requirement that estimated duties shall either be deposited with CBP at the time of the filing of the entry documentation or the entry summary documentation when it serves as both the entry and entry summary (or be transmitted to Customs according to the statement processing method found in the applicable Customs regulations)?

1. AMerchandise entered for warehouse
2. BInformal mail entry
3. CTemporary importation of goods under bond
4. DAppraisement entry
5. EEntry for consumption

October 2020 (AM), Q20. Per Section 19 CFR Part 141, which of the below is TRUE?

1. AEntry is required on telecommunications transmissions
2. BMerchandise for which entry is required will be entered within 10 calendar days after landing from a vessel, aircraft or vehicle, or after arrival at the port of destination in which merchandise is transported in bond
3. CWhen merchandise is not imported by a common carrier, possession of the merchandise at the time of arrival in the United States shall be deemed sufficient evidence of the right to make entry
4. DA power of attorney to a minor shall be accepted
5. EA trustee may not execute a power of attorney for the transaction of Customs business incident to the trusteeship

October 2020 (AM), Q21. When may a power of attorney be revoked?

1. APrior to being submitted to CBP
2. BWithin 30 days from execution
3. CUpon written approval by the Port Director
4. DAt any time by written notice given to and received by CBP
5. EIt may not be revoked

October 2020 (PM), Q21. ___________ is used to give power of attorney to conduct Customs business on behalf of another?

1. ACBP Form 368
2. BCBP Form 3347
3. CCBP Form 4647
4. DCBP Form 5291
5. ECBP Form 7501

October 2021, Q19. An individual who qualifies as an importer of record under 19 USC 1484 may authorize an unpaid agent to enter merchandise on their behalf, so long as ___________________.

1. AThe merchandise is a gift.
2. BThe authorization is made in writing, no power of attorney is required, and the importer is not acting on behalf of a corporation, partnership, or association.
3. CThe individual is a regular importer, the appointment is for a single article of merchandise, and the agent is a relative.
4. DThe individual is not acting on behalf of a corporate entity, and the shipment is valued at or under $800.
5. EThe individual is not a regular importer, the appointment is for a single non-commercial shipment, and the authorization is made by executing a power of attorney.

October 2021, Q20. Which piece of information is NOT a requirement on a commercial invoice?

1. AAll rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise
2. BAn itemized list by name and amount of packing, cases, containers, and inland freight to the port of exportation, if included in the invoice price, and so identified
3. CThe kind of currency, whether gold, silver or paper
4. DThe port of entry to which the merchandise is destined
5. EThe name of a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction

October 2021, Q51. C BP may demand that released merchandise be redelivered if it fails to comply with laws or regulations governing its admission into the United States. This may include admissibility determinations by other government agencies. CBP may also seek redelivery for the purposes of examination (including the failure to provide a sample) or country of origin marking. If the merchandise is not redelivered or the redelivery is untimely, the liquidated damages claim is set at the ___________________of the merchandise. If the merchandise is prohibited, restricted, or contains alcoholic beverages, the demand amount is _______________________.

1. ATotal duty; 3 times the total duty
2. BEntered value; 3 times the entered value
3. CEntered value; 2 times the entered value
4. DTotal duty, taxes and fees (minus the harbor maintenance fee); 2 times the total duty taxes and fees (minus the harbor maintenance fee)
5. EEntered value times 0.01%; entered value times 0.01% + $100.00

October 2022, Q7. Which Customs Regulation provides the process for separating quantities of merchandise into separate entries and provides the exception to the rule that all merchandise arriving on one conveyance and consigned to one consignee must be included on one entry, under the facts of this Practical Exercise?

1. ANone, because the importer or broker decides how many entries to file for a quantity of merchandise arriving on one conveyance and consigned to one consignee.
2. B19 CFR, Part 10
3. C19 CFR 141.51
4. D19 CFR 141.52(g)
5. E19 CFR 141.54(a)

October 2022, Q10. CBP has issued a CBP Form 28, Request for Information, for the Temporary Importation under Bond (TIB) entry that ABC Customs Brokers, LLC (ABC) filed for the importer of record (IOR) Creasioni Marchesa. The IOR does not have an Automated Commercial Environment (ACE) account. CBP has issued the electronic CBP Form 28 dated October 28, 2022, with a 30-day response time and mailed a courtesy copy only to ABC. CBP did not provide the IOR with a copy of the CBP Form 28. Note from the facts above, that ABC has a valid Power of Attorney with the IOR. Which of the following is FALSE?

1. AUnder the facts provided, the IOR did not receive proper notice of the CBP Form 28, Request for Information, because CBP failed to send a paper copy to the IOR in Italy or to ensure electronic delivery to the IOR in Italy.
2. BIf the IOR fails to respond to the CBP Form 28, Request for Information, within the 30-day response time, CBP may file a liquidated damages case against the IOR’s bond for not filing a timely response.
3. CIn a valid Power of Attorney agreement, where a nonresident importer, such as an IOR based in a foreign country, is the principal, the agent (Customs broker) is designated to receive service of process on behalf of the nonresident importer; therefore, sending a copy of a CBP form to the agent has the effect of sending a copy to the principal.
4. DIn a valid Power of Attorney agreement, where a corporate nonresident importer, such as corporation based in a foreign country, is the principal, the agent has an obligation to attach supplemental documentation establishing the authority of the grantor to sign the Power of Attorney agreement on behalf of the principal.
5. EABC may respond on behalf of the IOR by providing the information requested on the CBP Form 28 by uploading the documents to Document Imaging System (DIS), through the ACE Portal, or by mailing the response to the requester indicated on the CBP Form 28.

October 2022, Q64. A duly licensed broker has a power of attorney (POA) on file from Valley Computer Co., Inc. (Valley, Inc.), a publicly traded California corporation. Michael Valley called the broker and advised that he has reorganized Valley, Inc. and it is now a privately held corporation, incorporated in Delaware and it is also called Valley Computer Co., Inc. (Valley Delaware). Michael Valley, in his capacity as President of Valley Delaware, wants the broker to clear a shipment on an ocean cargo ship that will arrive in 20 days. Before entry can be filed, what action must the broker take regarding the POA?

1. ANo action need be taken because the Valley, Inc. POA does not expire.
2. BNo action need be taken because the standard POA language provides that successor companies are covered by the terms of the agreement with the Customs broker.
3. CReview the POA and, if the POA was signed by Michael Valley as an officer of the California corporation, no additional action need be taken.
4. DRequest a POA termination letter from the California corporation named Valley Computer Co., Inc.
5. ERequest a new POA from Michael Valley and the Delaware corporation named Valley Computer Co., Inc.

October 2022, Q65. Which regulation states the rules concerning powers of attorney with respect to filing protests on behalf of importers?

1. A19 CFR 111.23
2. B19 CFR 141.31
3. C19 CFR 174.3
4. D19 CFR 190.6
5. E19 CFR 191.6

October 2023, Q4. The Danube Trading Company (Danube Trading) arranges for the importation of monosodium glutamate (“MSG”) for customers in the U.S., including the Saucy Seasonings Corporation (Saucy Seasonings). Danube Trading is not the seller or buyer of the MSG and does not qualify as importer of record. On an entry of MSG, Danube Trading’s customs broker mistakenly listed Danube Trading as the ultimate consignee (as well the importer of record) on the entry summary instead of Saucy Seasonings, the actual owner. If Danube Trading wants to be relieved from statutory liability for the payment of increased and additional duties on the entry, it must declare at the time of the filing of the entry summary or entry documentation that it is not the actual owner of the merchandise, furnish CBP with the name and address of Saucy Seasonings, and file with CBP, either at the port of entry or electronically within ninety (90) days from the time of entry, a declaration of Saucy Seasonings acknowledging that the actual owner will pay all additional and increased duties. What is the correct form for the Saucy Seasonings declaration that Danube Trading must file with CBP?

1. ACBP Form 3173
2. BCBP Form 3347
3. CCBP Form 3461
4. DCBP Form 3495

October 2023, Q16. Which power of attorney principal is a "nonresident" entity?

1. ATropical Clothier LLC (a U.S. Virgin Islands registered limited liability company)
2. BFantasy Footware Co. (a corporation registered in Guam)
3. CGray & Gray, PC (a professional corporation registered in the District of Columbia)
4. DAdams & Jefferson (an unregistered partnership with a general partner who resides in Maryland)

October 2023, Q18. Which of the following may a licensed organizational broker appoint as a subagent for a resident importer (principal) under a power of attorney that contains express authority to appoint subagents?

1. AThe broker's licensed officer
2. BA co-principal
3. CA port director
4. DA surety

October 2023, Q80. What is the commercial invoice lacking to be compliant with the Customs regulations?

1. AAn attached accurate English translation
2. BQuantity in the weights and measures of the country of shipment
3. CThe time, place, and to whom the merchandise was sold
4. DThe kind of currency, whether gold, silver, or paper

October 2024, Q52. Non-quota merchandise that is subject to the Section 232 Presidential Proclamation regarding steel and covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under 19 USC 1490, shall be subject to the duty rates in effect when _____.

1. AThe immediate transportation entry was accepted at the port of original importation.
2. BThe shipment arrives at the final destination and a consumption entry is filed.
3. CNever. Immediate transportation entries are not subject to duties because they are not actually entered into commerce.
4. DThe immediate transportation shipment is destined for the United States (date of export).

October 2025, Q10. The U.S. Department of Defense (DoD), an agency or office of the United States Government, hires a licensed customs broker for the importation of armor equipment to be used in a new concept unmanned tank style vehicle. The DoD instructs the broker that a power of attorney is NOT required due to the nature and sensitivity of the importation, and the fact that the equipment is for the account of the DoD. Which of the below statements is TRUE?

1. AWhen merchandise is imported by the DoD it is automatically duty-free.
2. BThe power of attorney is not required where the DoD is to act as Importer of Record (IOR) due to inherent sensitivities.
3. CWhen merchandise is imported by a U.S. government agency it is exempt from examination by CBP.
4. DMerchandise imported by, or for the account of the DoD, is subject to ordinary Customs entry requirements and a Power of attorney is required if a customs broker is used.

October 2025, Q27. The annual Tariff Rate Quota (TRQ) limit for beef from Argentina is 20,000,000 KG. The quota period is an annual quota that begins on January 1st. A filer entered beef from Argentina as a type 02 quota entry. Quota was allocated and the entry received a presentation date of July 1, 2025. On September 1, 2025, the filer realized that the quantity of the beef was not accurately recorded, and more beef was imported than originally claimed on the entry. The quota filled on August 1, 2025. The entry has not liquidated. Of the options below, what is the best action the filer could take?

1. ARequest cancellation of the original entry.
2. BFile a Post Summary Correction (PSC) to correct the entry.
3. CContact HQ Quota to determine whether any quota quantity can be reserved.
4. DFile a PSC when the next quota period opens.

October 2025, Q34. Of the four choices below, which is the best CLASSIFICATION of a machine that produces glass fibers? This machine is a highly specialized piece of equipment that operates at elevated temperatures to produce glass fibers using molten glass. Due to the size of the complete machine, it cannot be shipped on a single conveyance. The importer of record elected to enter the machine disassembled and in multiple shipments within six days at the Port of Newark. The first shipment was released pursuant to a special permit for immediate delivery upon arrival. After the components are imported, they will be delivered directly to the customer and will be assembled then.

1. A8475.29.0000
2. B8479.89.9599
3. C8464.90.0110
4. D8475.90.9000

October 2025, Q52. ABC Importer is importing tracing paper from Germany which is classifiable under subheading 4806.30 of the HTSUS. The paper is being imported as rolls measuring 20 cm in width and 100 yards in length. Which of the following pieces of additional information is NOT required to be included for entry on the invoice or other document accompanying the invoice?

1. AWeight of paper in grams per square meter
2. BLength of the paper in cm
3. CDiameter of the roll in cm
4. DWidth of the paper in cm

October 2025, Q55. Which of the following documents is NOT evidence of the right to make entry for merchandise imported by common carrier which is not released directly to the carrier?

1. AA commercial or pro forma invoice.
2. BA shipping receipt or other document presented in lieu of a bill of lading or air waybill bearing a carrier’s certificate.
3. CA bill of lading or air waybill, presented by the holder thereof, properly endorsed when endorsement is required under the law.
4. DAn extract from a bill of lading or air waybill certified to be genuine by the carrier bringing the merchandise to the port of entry.

October 2025, Q57. Izzie Stein is the importer of record (IOR) on a shipment of goods she purchased directly from a foreign manufacturer. The shipment has estimated duties, taxes, and fees due of $5,800.00. Ms. Stein sold the merchandise to a consignee. Ms. Stein pays her customs broker the $5,800.00 owed to U.S. Customs and Border Protection (CBP) but later gets a notice that the duties were never paid. Who will CBP bill for the unpaid duties and why?

1. AThe customs broker will be billed because they received the duty payment from Ms. Stein.
2. BThe foreign manufacturer will be billed because they are the pay-to party on the commercial invoice.
3. CThe consignee will be billed because they received the shipment of goods.
4. DMs. Stein will be billed because she is the importer of record.

October 2025, Q67. An Irish golf accessory manufacturer, acting as the importer of record, imports golf balls to give away as a promotion at a tournament it is sponsoring. Because there is no sale at the time of import, what value must be listed on the invoice?

1. AThe value calculated based on the manufacturer's average shipment value for the last 12 months.
2. BThe highest value the manufacture has received for the sale of similar goods.
3. CThere is no value because there is no sale.
4. DThe value as if the manufacturer sold the golf balls to an importer in the ordinary course of trade.