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19 CFR Part 134 · 7 questions

19 CFR 134.2 — Additional duties.

Past customs broker license exam questions whose answer rests on 19 CFR 134.2. Drawn from 6 released sittings, April 2022 through October 2023. Every 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.

Reading the section itself is one tap away inside the simulator, next to the question, which is how the exam works: open book, against a clock.

April 2022, Q12. Additional duties will be assessed at what percentage of the final appraised value for failure to mark the article (or container) to indicate the English name of the country of origin of the article or to include words or symbols required to prevent deception or mistake?

  1. A5%
  2. B10%
  3. C15%
  4. D20%
  5. E100%
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 134.2

The correct answer is B) 10% because 19 CFR 134.2 explicitly states that failure to mark the country of origin or include required symbols incurs an additional duty of 10% of the final appraised value. Options A, C, D, and E are incorrect because the regulation does not mention 5%, 15%, 20%, or 100% as penalties for this specific violation. The authority text directly ties the 10% rate to the described marking failure, making other percentages irrelevant.

April 2025, Q58. 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?

  1. AAssess criminal penalties of up to $5,000.00 and/or imprisonment for one year.
  2. BAssess an additional 10% duty to the subject merchandise based on the final appraised value.
  3. CAssess an additional 25% duty to the subject merchandise based on the final appraised value.
  4. DAssess a monetary penalty equal to the final appraised value of the merchandise.
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 134.2

The correct answer is B because 19 CFR 134.2 explicitly states that failure to mark the English name of the country of origin incurs an additional 10% duty on the final appraised value unless the merchandise is exported or destroyed under Customs supervision before liquidation. The question confirms the adhesive was not exported or destroyed, triggering this penalty. Option A is incorrect because criminal penalties are not mentioned in the cited authority; 19 CFR 134.2 only addresses duties, not criminal liability. Option C is incorrect because the regulation specifies 10%, not 25%. Option D is incorrect because the authority does not mention a penalty equal to the appraised value, only a 10% additional duty.

April 2025, Q60. 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.

  1. ACBP holds the merchandise in its custody for examination until estimated duties for the article are deposited.
  2. BCBP 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.
  3. CCBP sends the merchandise to a general order warehouse for six months after which the importer can make entry.
  4. DCBP sends a CBP Form 29, Notice of Action, to assesses additional duty of 10% of the final appraised value.
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 134.2

The correct answer is D because 19 CFR 134.2 explicitly states that failure to mark merchandise with the English name of the country of origin or to prevent deception through symbols incurs an additional 10% duty, which CBP assesses via Form 29. Option A is incorrect because the regulation does not authorize holding merchandise for duty deposit; it focuses on penalties, not detention. Option B is invalid because CBP cannot alter markings without importer consent, and the regulation does not permit CBP to mark on behalf of the shipper. Option C is unsupported as the text does not mention warehouse placement or time limits for entry.

April 2026, Q55. Unless exported or destroyed under Customs supervision prior to liquidation of the entry, articles without country of origin marking, as required, shall be subject to additional duties in the amount of:

  1. A20 percent of the final appraised value
  2. B50 percent of the final appraised value
  3. C10 percent of the final appraised value
  4. D200 percent of the final appraised value
Show the answer and explanation
Correct answer: C  · Authority: 19 CFR 134.2

The correct answer is C because 19 CFR 134.2 explicitly states that unmarked articles are subject to a 10 percent additional duty on the final appraised value. Options A, B, and D are incorrect because the regulation does not mention 20 percent, 50 percent, or 200 percent as penalties for unmarked articles; these figures are not supported by the cited authority. The text directly ties the penalty to 10 percent, making it the only valid choice.

October 2019, Q21. Articles without country of origin marking, as required, shall be subject to additional duties of _____ percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry.

  1. A10
  2. B20
  3. C50
  4. D100
  5. E200
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 134.2

The correct answer is A) 10 percent because 19 CFR 134.2 explicitly states that unmarked articles are subject to a 10 percent additional duty unless exported or destroyed under Customs supervision. The other options (B–E) are incorrect because the regulation does not mention any higher percentages for this specific violation; the 10 percent rate is the only one directly tied to failure to mark the country of origin as required.

October 2020 (PM), Q25. Articles without a country of origin marking, as required, shall be subject to additional duties of _____ percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry.

  1. A10
  2. B20
  3. C50
  4. D100
  5. E200
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 134.2

The correct answer is A) 10 percent, as 19 CFR 134.2 explicitly states that articles without required country-of-origin markings are subject to a 10 percent additional duty unless exported or destroyed under Customs supervision. Options B through E are incorrect because they reflect higher percentages not mentioned in the cited regulation; the authority text does not support any other rate for this specific violation. The rule is narrowly defined in the HTSUS text, and no other duty rates are applicable here.

October 2023, Q63. Which of the following is an action CBP can take under the provided facts? Prior to liquidation and after cargo release, CBP discovered that a shipment of dog toys was not marked with country of origin on either the dog toy or the packaging. CBP issued a notice of redelivery. The importer has already sold the entire shipment of merchandise such that it cannot be redelivered, marked, exported, or destroyed.

  1. ARate advance of ten percent (10%) additional duties
  2. BRate advance of twenty-five percent (25%) additional duties
  3. CDeem liquidation of the entry summary
  4. DDetain the importer's next shipment under 19 CFR 133.21
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 134.2

The correct answer is A because 19 CFR 134.2 explicitly states that unmarked articles are subject to a 10% additional duty unless exported or destroyed before liquidation. Since the shipment cannot be exported or destroyed, the 10% applies. Option B is incorrect because the regulation does not mention a 25% rate. Option C is not supported by the text, which focuses on duties, not liquidation. Option D is irrelevant because 19 CFR 133.21 governs detention for other violations, not marking deficiencies.

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