Title 19 CFR · 8 questions in the bank
19 CFR Part 144 — Warehouse and Rewarehouse Entries and Withdrawals
Every released customs broker license exam question in the CBLEsim bank that tests 19 CFR Part 144. Drawn from 5 released sittings, April 2022 through October 2024.
Questions from Part 144
April 2022, Q8. How long can merchandise be stored in a class 2 bonded warehouse?
- A6 months from “Date of Importation”
- B1 year from the “Entry Date” into the bonded warehouse
- C2 years from the “Entry Date” into the bonded warehouse
- D5 years from “Date of Importation”
- E5 years from the “Entry Date” into the bonded warehouse
Show the answer and explanation
The correct answer is D because 19 CFR 144.5 explicitly states merchandise may be stored in a class 2 bonded warehouse for up to 5 years from the "date of importation," unless extended by the Center director. Options A, B, C, and E are incorrect because they reference the "entry date" into the warehouse or shorter periods, which are not supported by the regulation. The authority text does not mention the "entry date" as a relevant timeframe, only the "date of importation," making D the only valid choice.
April 2023, Q4. Which of the following statements is TRUE? As indicated on the invoice, 10,000 kilograms of the cheddar cheese needs to be aged for six years. Cheese needs to remain in the same climate for the entirety of its aging process and the warehouse building has separate areas for bonded, foreign trade zone, and domestic merchandise.
- ABefore the expiration of the fifth year from the date of importation, the broker can file a request for extension with the Center director showing good cause as to why the merchandise needs to remain in the warehouse for an additional year.
- BBefore the expiration of the fifth year from the date of importation, the broker can file a warehouse withdrawal entry, pay any duties, taxes, and fees if there is insufficient quota remaining, and enter the cheese as privileged foreign merchandise to the foreign trade zone area of the warehouse for the sixth year of aging.
- CBefore the expiration of the fifth year from the date of importation, the broker can file a warehouse withdrawal entry, pay any duties, taxes, and fees if there is insufficient quota remaining, and leave the cheese in bonded area of the warehouse for the sixth year of aging.
- DBefore the expiration of the fifth year from the date of importation, the broker can file a CBP Form 7512 Transportation Entry to move the cheese from the bonded merchandise area of the warehouse to the domestic merchandise area of the warehouse for the sixth year of aging.
- EBefore the expiration of the fifth year from the date of importation, the broker can file a rewarehouse entry to allow the ch eese to remain in the bonded merchandise area for the sixth year under a new entry number.
Show the answer and explanation
The correct answer is A because 19 CFR 144.5 explicitly permits the Center director to extend the storage period in a bonded warehouse beyond five years if the broker files a request with good cause before the fifth year expires. Options B, C, and D are invalid because they involve improper procedures for moving or reclassifying merchandise in bonded warehouses, which are not permitted under the cited regulations. Option E is incorrect because rewarehouse entries do not extend the five-year bonded storage period; they merely transfer goods between warehouses.
October 2019, Q15. The filing of an entry or entry summary for warehouse must be made by the importer of record (i.e., owner, purchaser, licensed customs broker). According to 19 CFR 144.31, only the importer of record would then have the right to withdraw merchandise from the warehouse unless ____.
- AAn actual owner’s declaration is filed
- BA superseding bond is filed
- CThe right to withdraw the goods has been transferred
- DNone of the above
- EAll of the above
Show the answer and explanation
The correct answer is E) All of the above because 19 CFR 144.31 explicitly allows withdrawals by the importer of record, the actual owner (if an actual owner’s declaration and superseding bond are filed), or the transferee (if the right to withdraw has been transferred). Each option (A, B, C) corresponds to a valid exception in the regulation. Option D is incorrect because A, B, and C are all valid, and E is correct as it encompasses all three. Directive 3530-002A reinforces these conditions for bonded warehouse withdrawals.
October 2019, Q17. If merchandise has been entered under other than a warehouse entry, a warehouse entry may be substituted for the previous entry if _________.
- AA warehouse entry may not be substituted
- BIt has remained in continuous customs custody
- CThe duty has not been paid
- DThe merchandise is perishable
- ENone of the above
Show the answer and explanation
The correct answer is B because 19 CFR 144.1(c) explicitly states that a warehouse entry may substitute for a previous non-warehouse entry only if the merchandise has remained in continuous Customs custody. This condition ensures the merchandise has not been released or altered, maintaining the integrity of the entry process. Option A is incorrect because substitution is permitted under the specified condition. Option C is irrelevant as duty payment is not a factor in substitution. Option D is incorrect because perishable merchandise is explicitly excluded from warehouse entry under 19 CFR 144.1(a). Option E is invalid since B is correct.
October 2023, Q9. From which date is the five (5) years calculated for the total period of time for which merchandise entered for warehouse may remain in a bonded warehouse?
- ADate of entry
- BDate of entry summary
- CDate of import
- DDate of export
Show the answer and explanation
The correct answer is C because 19 CFR 144.5 explicitly states that the five-year period begins on the "date of importation," which is the date the merchandise is admitted into the U.S. under customs control. Options A (date of entry) and B (date of entry summary) are stages in the customs process but are not referenced in the regulation as the starting point for the five-year period. Option D (date of export) is irrelevant because the period is measured from importation, not export. The authority directly ties the calculation to importation, making C the only valid choice.
October 2024, Q20. On August 16, 2024, NBB filed a warehouse entry for Echo’s paper instead of a consumption entry. This merchandise was manufactured in Canada. On September 19, 2024, Echo advised NBB that it needed to withdraw one-third of the paper and return it to Canada. At no time would a carnet be involved in this process. What document, from the list below, would be used for the warehouse withdrawal of the merchandise being reexported to Canada?
- AEntry Type 22 on CBP Form 7501
- BEntry Type 31 on CBP Form 7501
- CEntry Type 34 on CBP Form 7501
- DEntry for Transportation and Exportation
Show the answer and explanation
The correct answer is D because 19 CFR 144.37(a) specifies that a withdrawal for exportation must be filed using an in-bond application or CBP Form 7501, but only if the merchandise is exported under a TIR carnet. Since the question explicitly states a carnet is not involved, the appropriate document is the Entry for Transportation and Exportation, which directly addresses reexportation without requiring a carnet. Options A, B, and C refer to entry types for warehouse entries or other purposes, which are irrelevant to the reexport process. The sales ticket mentioned in 19 CFR 144.37(b) is a supporting document for indirect exportation but not the primary entry form.
October 2024, Q41. When withdrawing merchandise from a bonded warehouse for transportation to another port of entry, which ONE of the following choices is NOT required on the in-bond application?
- AThe original entry number, date of entry, date of entry summary, and port at which filed.
- BThe quantity remaining in the warehouse after the withdrawal.
- CVisa, permit, or license information issued by the U.S. Government, foreign government or other issuing authority, relating to the merchandise.
- DThe entered value of the merchandise.
Show the answer and explanation
The correct answer is C because 19 CFR 144.36(d) explicitly lists the required information for an in-bond application, including the original entry details (A), entered value (D), and quantity (B via 19 CFR 144.32). Visa, permit, or license information (C) is not mentioned in the cited text, so it is not required. The other options are mandated by the regulations, while C is omitted, making it the correct choice.
October 2024, Q42. Which of the following answer choices meets the minimum quantity requirements for merchandise that may be withdrawn from a bonded warehouse without special authorization from the Commissioner of Customs?
- ABulk merchandise that weighs 3 tons, of a total of 6 tons.
- BA half of a bale that weighs 500 lbs.
- COne fourth of a cask out of ten casks that each weigh one-half ton.
- DOne and three-quarters boxes out of twenty boxes that each weigh 1000 lbs.
Show the answer and explanation
The correct answer is A because the regulation (19 CFR 144.33) permits withdrawal of bulk merchandise in quantities not less than 1 ton. Here, 3 tons exceeds the 1-ton minimum, satisfying the requirement. The other options involve partial packages (e.g., half a bale, one-fourth of a cask, or partial boxes), which are explicitly prohibited unless the entire package is withdrawn. The regulation does not allow partial withdrawals of packaged goods without special authorization, making B, C, and D invalid.
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