19 CFR Part 10 · 6 exam questions
19 CFR 10.31: Entry; bond
The text of 19 CFR 10.31, followed by every released customs broker license exam question whose answer rests on it. Drawn from 5 released sittings, April 2019 through October 2022.
Edition shown: the 2025 annual edition of Title 19, revised as of April 1, 2025. It is the edition the October 2026 customs broker exam is graded against, and it can differ from the regulation in force today. For the current official text see 19 CFR 10.31 on eCFR.
§ 10.31 Entry; bond.
(a)(1) Entry of articles brought into the United States temporarily and claimed to be exempt from duty under Chapter 98, Subchapter XIII, Harmonized Tariff Schedule of the United States (HTSUS), unless covered by an A.T.A. carnet or a TECRO/AIT carnet as provided in part 114 of this chapter, shall be made on Customs Form 3461 or 7533, supported by the documentation required by § 142.3 of this chapter. However, when § 10.36 or § 10.36a is applicable, or the aggregate value of the article is not over $250, the form prescribed for the informal entry of importations by mail, in baggage, or by other means, may be used. When entry is made on Customs Form 3461 or 7533, an entry summary, Customs Form 7501, shall be filed within 10 days after time of entry, in accordance with subpart B, part 142 of this chapter.
(2) If Customs Form 7501, or its electronic equivalent, is filed at time of entry, it shall serve as both the entry and entry summary, and Customs Form 3461, or its electronic equivalent, or 7533 shall not be required. Customs Form 7501, or its electronic equivalent, shall be in original only, except for entries under subheading 9813.00.05, HTSUS, which require a duplicate copy for statistical purposes. When articles are entered under an A.T.A. carnet or a TECRO/AIT carnet, the importation voucher of the carnet shall serve as the entry.
(3) In addition to the data usually shown on a regular consumption entry summary, each temporary importation bond entry summary shall include:
(i) The HTSUS subheading number under which entry is claimed.
(ii) A statement of the use to be made of the articles in sufficient detail to enable the Center director to determine whether they are entitled to entry as claimed, and
(iii) A declaration that the articles are not to be put to any other use and that they are not imported for sale or sale on approval.
(b) The port director, if he is satisfied as to the importer's identity and good faith, may admit a vehicle or craft brought in by a nonresident to take part in a race or other specific contest for which no money purse is awarded, under the provisions of subheading 9813.00.35, HTSUS, without formal entry or security for exportation. If at the time of arrival it appears that the article is likely to remain in the United States beyond 90 days, formal entry and bond shall be taken.
(c) When any article has been admitted without formal entry or security for exportation and the importer thereafter desires to prolong his stay beyond 90 days, an entry covering the article and security for its exportation shall be accepted at any port where the article may be presented for entry. The time during which the imported article may remain in the United States under the entry shall be computed from the date of its original arrival in the United States. The estimated duties for the purpose of fixing the amount of any bond required by paragraph (f) of this section shall be the estimated duties which would have been required to be deposited had the article been entered under an ordinary consumption entry on the date of the original arrival.
(d) [Reserved]
(e) The entry or invoice shall: (1) Describe each article in detail; (2) set forth the value of each article; and (3) set forth any marks or numbers thereon or other distinguishing features thereof. In the case of a vehicle, aircraft, or pleasure boat entered under subheading 9813.00.05, HTSUS and § 10.36a, the registration number, and engine or motor number, and the body number (if available) shall also be shown on the entry. Examination of the imported articles shall be made whenever the circumstances warrant, and occasionally in any event to an extent which will enable the Customs officer to determine that the importation is in agreement with the invoice or entry as to identity and quantity and for the purpose of accepting the entry under the applicable provisions of Chapter 98, Subchapter XIII, HTSUS. No examination for the purpose of appraisement and no appraisement of the articles shall be made.
(f) With the exceptions stated herein, a bond shall be given on CBP Form 301, containing the bond conditions set forth in § 113.62 of this chapter, in an amount equal to double the duties and fees, which it is estimated would accrue (or such larger amount as the Center director shall state in writing or by the electronic equivalent to the entrant is necessary to protect the revenue) had all the articles covered by the entry been entered under an ordinary consumption entry. In the case of samples solely for use in taking orders entered under subheading 9813.00.20, HTSUS, motion-picture advertising films entered under subheading 9813.00.25, HTSUS, and professional equipment, tools of trade and repair components for such equipment or tools entered under subheading 9813.00.50, HTSUS, the bond required to be given shall be in an amount equal to 110 percent of the estimated duties and fees, determined at the time of entry. If appropriate, a carnet, under the provisions of part 114 of this chapter, may be filed in lieu of a bond on CBP Form 301 (containing the bond conditions set forth in § 113.62 of this chapter). Cash deposits in the amount of the bond may be accepted in lieu of sureties. When the articles are entered under subheading 9813.00.05, 9813.00.20, or 9813.00.50, HTSUS without formal entry, as provided for in §§ 10.36 and 10.36a, or the amount of the bond taken under any subheading of Chapter 98, Subchapter XIII, HTSUS, is less than $25, the bond shall be without surety or cash deposit, and the bond shall be modified to so indicate. In addition, notwithstanding any other provision of this paragraph, in the case of professional equipment necessary for carrying out the business activity, trade or profession of a business person, equipment for the press or for sound or television broadcasting, cinematographic equipment, articles imported for sports purposes and articles intended for display or demonstration, if brought into the United States by a national of Canada or Mexico, or by a resident of Singapore, Chile, Morocco, Australia, El Salvador, Guatemala, Honduras, Nicaragua, the Dominican Republic, Costa Rica, Bahrain, Oman, Peru, the Republic of Korea, Colombia, or Panama and entered under Chapter 98, Subchapter XIII, HTSUS, no bond or other security will be required if the entered article is a good originating, within the meaning of General Notes 11, 12, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, and 35, HTSUS, in the country of which the importer is a national or resident, as applicable. In the case of articles imported for sports purposes and articles intended for display or demonstration, if brought into the United States by a national of Canada or Mexico, the bond shall be without surety or cash deposit in an amount equal to 110 percent of the estimated duties and fees determined at the time of entry, if the entered article is not originating, within the meaning of General Notes 11 and 12, HTSUS, in the country of which the importer is a national.
(g) Claim for free entry under Chapter 98, Subchapter XIII, HTSUS may be made for articles of any character described therein which have been previously entered under any other provision of law and the entry amended accordingly upon compliance with the requirements of this section, provided the articles have not been released from CBP custody, or even though released from CBP custody if it is established that the original entry was made on the basis of a clerical error, mistake of fact, or other inadvertence within the meaning of section 514(a), Tariff Act of 1930, as amended, and was brought to the attention of CBP within the time limits of that section. If an entry is so amended, the period of time during which the merchandise may remain in the customs territory of the United States under bond shall be computed from the date of importation. In the case of articles covered by an informal mail entry, such a claim may be made within a reasonable time either before or after the articles have been released from CBP custody.
(h) After the entry and bond have been accepted, the articles may be released to the importer. The entry shall not be liquidated as the transaction does not involve liquidated duties. However, a TIB importer may be required to file an entry for consumption and pay duties, or pay liquidated damages under its bond for a failure to do so, in the case of merchandise imported under subheading 9813.00.05, HTSUS, and subsequently exported to Canada or Mexico (see § 181.53 or 182.53 of this chapter).
Editorial Note:
How the exam tests 10.31
Each question below is a real released question with the answer CBP credited, the authority it rests on, and an explanation of why that answer is right.
April 2019, Q21. What is the Temporary Importation Bond (TIB) subheading under which the period of the bond may not exceed six months and may not be extended?
- A9813.00.10
- B9813.00.25
- C9813.00.55
- D9813.00.60
- E9813.00.75
Show the answer and explanation
The correct answer is E) 9813.00.75. U.S. Note 1(a) to Subchapter XIII of Chapter 98 sets the general temporary-importation rule: the article is admitted under bond for exportation within 1 year from importation, extendable on application for further periods up to a total of 3 years. It then carves out an exception in the same sentence: articles imported under heading 9813.00.75 "shall be admitted under bond for their exportation within 6 months from the date of importation and such a 6-month period shall not be extended." That is the only subheading in the subchapter given a period that both runs 6 months and is expressly non-extendable, so the other four choices fall under the ordinary 1-year-extendable-to-3 rule. Note that 19 CFR 10.31(f) governs the AMOUNT of a TIB bond, normally twice the estimated duties, not how long the bond runs.
April 2021, Q57. When filing a Temporary Importation Bond Entry, which of the following is NOT a requirement per the Code of Federal Regulations?
- AA statement of the use to be made of the articles in sufficient detail to enable the port director to determine whether they are entitled to entry as claimed.
- BA Manufacturer ’s Affidavit attesting to the origin of the goods.
- CA declaration that the articles are not to be put to any other use and that they are not imported for sale or sale on approval.
- DA description of each article in detail .
- EThe HTSUS subheading numbe r under which entry is claimed.
Show the answer and explanation
The correct answer is B because 19 CFR 10.31(a)(3) explicitly requires the HTSUS subheading number (E), a detailed statement of use (A), and a declaration about non-sale use (C), but does not mention a Manufacturer’s Affidavit. The regulation focuses on documentation related to temporary importation terms and tariff classification, not on attesting to the origin of goods, which is addressed elsewhere in the CFR. Options D and E are not required by 10.31, but the question asks for the one that is NOT a requirement, making B the only option explicitly absent from the cited text.
April 2022, Q24. At the time of entry summary filing, Entry type 23 requires which of the following to be presented to Customs and Border Protection?
- AA declaration by the foreign shipper that the imported articles have been advanced in value.
- BAn importer’s blanket statement of non-reimbursement of anti-dumping duties (ADD).
- CA CBP Form 214 Application for FTZ Admission and/or Status Designation.
- DA declaration that the articles are not to be put to any other use and that they are not imported for sale on approval.
- EThe broker’s bill (i.e., accounts receivable) for services
Show the answer and explanation
The correct answer, D, is required under 19 CFR 10.31(a)(3)(iii), which mandates that temporary importation entry summaries include a declaration that the articles are not to be put to any other use and are not imported for sale or sale on approval. This aligns with the regulation’s explicit requirement for such a statement to ensure compliance with temporary importation conditions. Option A is irrelevant because the regulation does not mention a foreign shipper’s declaration about value. Option B is unrelated to anti-dumping duties, which are not addressed in the cited text. Option C refers to FTZ admission, which is outside the scope of the temporary importation rules in 19 CFR 10.31. Option E is not required, as the regulation does not mention a broker’s bill as part of the entry summary.
April 2022, Q47. For this Temporary Importation Under Bond (TIB), which CLASSIFICATION would be appropriate for the following scenario? Toys Extravaganza, Inc., located in Germany, owns a mold used to cast certain plastic toy figurines. Happy Toys Co., located in the United States, produces these same certain plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired. Happy Toys Co. does not intend to import the mold for sale or sale on approval and will only use it to produce these toy figurines. After using this mold, Happy Toys Co. will return the mold to Germany 4 months from its date of importation.
- A9813.00.30
- B9813.00.50
- C9813.00.55
- D9813.00.60
- EIt is not eligible for a TIB entry
Show the answer and explanation
The correct classification is 9813.00.55 because the mold is temporarily imported for exclusive use in manufacturing articles for export, as described in the HTSUS text for that subheading. This aligns with the scenario where the mold is used solely for producing toy figurines for export and not for sale in the U.S. Option A (9813.00.30) applies to testing or experimental purposes, which is not the case here. Option B (9813.00.50) covers professional equipment for nonresidents, but the mold is used by a U.S. company, not a nonresident. Option D (9813.00.60) pertains to animals and poultry, which is irrelevant. Option E is incorrect because the scenario meets the criteria for 9813.00.55 under 19 CFR 10.31.
October 2019, Q14. Which of the following options CANNOT be imported on a Temporary Importation Bond?
- AArticles intended for consumption in the United States
- BArticles to be repaired, altered or processed Merchandise imported for testing
- CArticles intended solely for testing, experimental or review purposes
- DProfessional equipment, tools of trade, repair components for equipment or tools imported by nonresidents sojourning temporarily in the United States
- EAutomobiles brought temporarily into the United States by nonresidents for the purpose of taking part in races or other specific contests
Show the answer and explanation
The correct answer is A because temporary importation bonds are for goods that must be re-exported, not consumed. Articles intended for consumption in the U.S. cannot qualify for temporary importation under 19 CFR 10.31(a)(3), which requires goods to be temporarily imported for specific non-consumptive purposes. Options B, C, D, and E involve temporary uses (repair, testing, professional equipment, or contest participation) that align with the regulatory intent of temporary importation, whereas consumption contradicts the requirement for re-exportation.
October 2022, Q9. Pursuant to the Temporary Importation under Bond (TIB) regulations and CBP Automated Commercial Environment (ACE) guidance and under the facts provided in this Practical Exercise, what supporting documents, if any, is ABC Customs Brokers, LLC (ABC) required upload into Document Imaging System (DIS) or the ACE Portal concurrent with filing the TIB entry summary electronic data?
- ACBP Form 3461, CBP Form 7533, or copies of the electronic equivalent filed to secure Customs release of the merchandise with data usually shown but including the declaration that the bond securing the entry is a single transaction bond; a CBP Form 301 or equivalent single transaction bond type 08; and an invoice that complies with 19 CFR 141.81.
- BCBP Form 7501 entry summary with data usually shown on an entry summary form, the executed CBP Form 301 or equivalent single entry bond type 08, which is needed to secure a TIB entry as TIBs require single entry bonds, the bill of lading copy, the ocean manifest, and an invoice that complies with 19 CFR 141.81.
- CCBP Form 7501 entry summary with data usually shown with the Chapter 98 HTSUS, a statement of use, a declaration that the claimed use is the only use, and a declaration that the merchandise is not imported for sale or sale on approval; an invoice that complies with 19 CFR 141.81; and a statement of the bond amount secured or a copy of the Type 08 bond CBP Form 301 or equivalent.
- DCBP Forms 3461 and 7501 with data usually shown, a CBP Form 301 or equivalent single transaction bond type 08, the bill of lading copy, the ocean manifest, and an invoice that complies with 19 CFR 141.81 that also shows both the underlying HTSUS from Chapters 1 to 97 and the Chapter 98 HTSUS, the value of the merchandise, and the merchandise description.
- ENo additional supporting documentation is required to be uploaded into DIS or the ACE Portal concurrent with filing the TIB entry summary electronic data, because when the capability for electronic filing of TIBs in October 2015, was implemented all declarations were automatically programmed into the system.
Show the answer and explanation
The correct answer is C because it includes the required CBP Form 7501 entry summary with Chapter 98 HTSUS data, a statement of use, and a declaration that the merchandise is not imported for sale, which aligns with 19 CFR 10.31’s requirement for temporary importations under Chapter 98 to specify the temporary use and exclude commercial sale. It also includes the necessary invoice complying with 19 CFR 141.81 and a bond statement, as mandated by the TIB regulations. Option A incorrectly references CBP Form 3461, which is for formal entries, not TIBs. Option B erroneously cites a single entry bond instead of the required single transaction bond (Type 08). Option D improperly combines Forms 3461 and 7501, which are not both required for TIBs. Option E is incorrect because TIBs necessitate specific documentation, as outlined in the cited authorities.
Need another section? The free 19 CFR reader has citation jump, full-text search and bookmarks across all of Title 19, no account needed.
CBLEsim is free: every past-exam question CBP has released, the CFR and the HTSUS a tap away, timed mock exams, and tracking that sends you back to what you keep missing.
Start practising free