Entry / Entry Summary questions from past customs broker exams

Correct answer: B  · Authority: 19 CFR 143.21(a), (e) and (g), 19 CFR 148.63 (a)(4) and 19 CFR 100.53(a)

The correct answer is B because 19 CFR 143.21(g) explicitly permits informal entry for personal effects not exceeding $2,500 in value of U.S. citizens who have died abroad. Other options are ineligible: A exceeds the $2,500 informal entry limit (19 CFR 143.21(a)); C involves crewmember items not covered by the cited text; D involves a $10,000 shipment of non-U.S. origin, which does not meet the $10,000 limit for U.S. products under 19 CFR 143.21(k)(2); and E is excluded because 19 CFR 143.21(j) prohibits informal entry for merchandise imported under a purchase agreement.

Correct answer: C  · Authority: 19 CFR 145.38 & 145.1, 145.2, 145.37(c) and 145.40

The correct answer is C because 19 CFR 145.38 explicitly states that diplomatic pouches bearing the official seal of a foreign government and certified to contain only documents are admitted without Customs examination. Other options are subject to examination: A is subject to inspection unless it meets specific value thresholds not mentioned here; B involves merchandise to government officials, which may require inspection; D is exempt from duty but not necessarily from examination; E involves plant material, which typically requires inspection under agricultural regulations. The authority directly supports C’s exemption, while others lack such explicit relief.

Correct answer: A  · Authority: HTSUS General Note 1 & 3, 19 CFR 128.24(e), 19 CFR 145.12(b)(2) and 19 CFR 10.151 and 19 CFR 10.153

The correct answer is A because General Note 1 and 3 of the HTSUS, along with 19 CFR 145.12(b)(2), explicitly exempt articles exported from the U.S. and returned within 45 days as undeliverable, provided they remain in the custody of the carrier or foreign customs service. This rule is specific to 45 days, which matches option A. Option B is incorrect because the 90-day period is not mentioned in the cited authority. Option C is incorrect because the $1,000 value does not meet the $800 or less threshold for duty exemption under 19 CFR 128.24(e). Option D is not addressed in the cited text, and option E refers to informal mail entries, which are not duty-exempt but may use simplified procedures under 19 CFR 128.24(a).

Correct answer: C  · Authority: Chapter 26, Statistical Note 2

The correct answer is C because the cited authority, Statistical Note 2 under Chapter 26, explicitly defines "coarse" in subheading 2601.11.0060 as iron ores where the majority of individual particles have a diameter exceeding 4.75 mm. The other options are incorrect because they refer to particle sizes not specified in the HTSUS text; the definition is strictly tied to the threshold of 4.75 mm, and no alternative ranges are mentioned in the cited authority.

Correct answer: D  · Authority: 19 CFR 192.4

The correct answer is D because 19 CFR 192.4 explicitly states that the vessel master is legally responsible for presenting a true manifest under 19 U.S.C. 1436, ensuring compliance with export requirements. Other options are incorrect because the importer (A) is not involved in export manifests, the manufacturer (B) and broker (C) lack legal authority over manifests, and the zone operator (E) manages bonded warehouses, not vessel documentation. The regulation directly assigns this duty to the master, making D the only valid choice.

Correct answer: C  · Authority: 19 CFR 102 Appendix (7)

HKABCCOM1234HON, answer C. Take the pieces in order. HK is the ISO code for Hong Kong. The name contributes the first three characters of each of its first two words with all punctuation ignored, so A.B.C. gives ABC and Company gives COM. The address contributes the largest number on the line, up to four digits, and punctuation between numbers is ignored before comparing, so 55-5 reads as 555 while the post office box is 1234 - the box wins because it is larger. The last piece is normally the first three letters of the city, but for a city-state the rule substitutes the country name, and the instructions give Hong Kong as HON exactly as Singapore gives SIN. That is why the code ends HON rather than KOW for Kowloon.

Correct answer: C  · Authority: HTSUS Gen Note 4 (b)(ii)

General Note 4(b)(ii) sets the GSP value-content test: the sum of the cost or value of the materials produced in the beneficiary developing country plus the direct costs of processing performed there must be NOT LESS THAN 35 percent of the appraised value of the article at the time it enters the customs territory. Both elements count toward the 35 percent, and the threshold is a floor rather than a ceiling, which is what answer C states. A and B each name only one of the two elements, so neither can satisfy the test on its own. D inverts the floor by requiring less than 35 percent, and E requires more than 35 percent, which would wrongly exclude a good that lands exactly on the threshold.

Correct answer: D  · Authority: 19 CFR 4.37(b)

The correct answer is D) Removal to a general order warehouse. Under 19 CFR 4.37, merchandise taken into custody from an arriving carrier under a permit to transfer or an in-bond entry may remain in that party's custody for 15 calendar days after receipt or after arrival at the port of destination. Once that period passes without the merchandise being entered, it becomes general order merchandise: no later than 20 calendar days the party must notify CBP, and must notify a bonded warehouse certified by the port director as qualified to receive general order merchandise, so the shipment can be moved there. The other choices are remedies from elsewhere in the process. A protest challenges a CBP decision that has already been made. Sale at auction can eventually follow general order, but it is not what the 15-day lapse triggers. A duty refund presupposes duties paid on entered merchandise, and a redelivery notice applies to goods already released.

Correct answer: D  · Authority: 19 CFR 114.24

The correct answer is D because 19 CFR 114.24 explicitly prohibits adding extra items to the carnet’s inventory list on the back of the booklet or continuation sheets, making such additions invalid. Option A is correct because ATA Carnets are limited to one-year validity periods under 19 CFR 114.24. Option B is correct as translations are required for non-English descriptions per 19 CFR 114.24. Option C is correct because the carnet functions as both a customs document and bond under 19 CFR 114.24. Option E is correct because customs may examine goods before exportation, as no rule prohibits this.

Correct answer: D  · Authority: General Note 4 (c)

The correct answer is D because General Note 4(c)(ii) explicitly excludes watches from GSP eligibility unless the President determines otherwise under Section 503(c)(1)(B), making this the only exception among the options. Options A, B, C, and E are all explicitly listed in General Note 4(c)(iii)–(viii) as articles that may not be designated as eligible, with no exception provided for them. The authority clearly distinguishes watches by allowing a presidential determination, while the other options are absolute exclusions.

Correct answer: D  · Authority: RTME 3530-002A

The correct answer is D) Freight Forwarder because section 5.6.1 of RTME 3530-002A explicitly limits the authority to sign or certify electronic transmissions to the owner, purchaser, or a properly designated Customs broker. Freight forwarders are not among the authorized parties listed in the regulation. The tempting options (A, B, C, E) are either explicitly permitted (owner, purchaser, broker) or not directly addressed, but the regulation does not grant authority to freight forwarders regardless of their role.

Correct answer: B  · Authority: GRI 1

The correct answer is B because General Rule of Interpretation (GRI) 1 explicitly states that classification is determined by the terms of the headings and any section or chapter notes, which are legally binding for classification purposes. The tempting options are incorrect: A refers to section titles, which are not legally determinative; C and D are structural aids for navigation, not legal classification tools; E refers to chapter numbers, which are part of the HS structure but not the legal basis for classification.

Correct answer: B  · Authority: 19 CFR 151.16(c)

The correct answer is B) 5 days, excluding weekends and holidays. 19 CFR 151.16(c) provides that if a decision to detain is made, or the merchandise is not released within the five business day period, "CBP will issue a notice to the importer or other party having an interest in such merchandise within five business days from such decision or failure to release." The regulation says business days, which excludes weekends and holidays, so the options offering five calendar days or thirty days of either kind do not match. Note the neighbouring rule in 151.16(b), which gives CBP five business days from presentation for examination to decide whether to release or detain in the first place. That is a different clock from the one this question asks about: (b) is the decision, (c) is telling the importer about it.

Correct answer: D  · Authority: 19 CFR 4.37(b)

The correct answer is D because 19 CFR 4.37(b) mandates that unentered merchandise not released within 15 calendar days after arrival must be transferred to a bonded warehouse certified to receive general order (GO) merchandise, as specified in the text. This requirement applies regardless of whether the merchandise was initially held under a permit to transfer or in-bond entry. The other options are incorrect: A) protests relate to disputes over assessments, not custody; B) auction at 3 months applies to abandoned merchandise, not unentered goods; C) duty refunds require prior entry and payment; E) redelivery notices are not mentioned in the cited authority.

Correct answer: B  · Authority: 19 CFR 114.23(a) Subpart C

The correct answer is B because 19 CFR 114.23(a) explicitly states that no ATA carnet with a validity exceeding one year from the date of issue shall be accepted, and this period cannot be extended. Options A, C, D, and E are incorrect because they propose longer validity periods (unlimited, 18 months, 3 years, or 2 years) that directly contradict the one-year limit specified in the regulation. The authority clearly restricts ATA carnets to one year, while other carnets like TIR (option B) have different rules not applicable here.

Correct answer: B  · Authority: Right to Make Entry Directive 3530-002A

The correct answer is B) LMN Logistics because, under 19 CFR 144.31 and Customs Directive 3530-002A, only the owner, purchaser, or licensed customs broker may make entry. LMN Logistics, as a freight forwarder, is not the owner or purchaser and lacks the legal right to make entry, even though it may designate a licensed broker to act on its behalf. Options A (ABC Inc., the importer/owner) and C (XYZ Brokers, a licensed customs broker) are explicitly authorized by the directive. Options D and E incorrectly combine entities that are authorized with one that is not.

Correct answer: E  · Authority: Harmonized Tariff Schedule of the United States (HTSUS) 9808.00.80 & Subchapter VIII, U.S. Note 1

No entry is required, answer E. Two different provisions are in play and it is worth keeping them apart. Subheading 9808.00.80 carries a Free rate of duty for goods certified as imported for NASA or for an international NASA program. The entry question is answered by U.S. Note 1 to subchapter VIII of chapter 98, which goes further: goods brought into the customs territory by NASA from space or from a foreign country as part of an international NASA program are not considered an importation at all, and an entry of such materials is not required. Because there is no importation, none of the entry types offered applies, including the government entry types 51 and 52.

Correct answer: B  · Authority: 19 CFR 143.2, 19 CFR 141.34, 19 CFR 113.62, 19 CFR 111

The correct answer is B because 19 CFR 143.2 explicitly requires a prospective ABI participant to submit a letter of intent to the port director, detailing system development plans, contact information, and operational commitments. Other options are not required by the cited regulations: a power of attorney (A) is unrelated to ABI participation, a customs bond (C) is not mentioned in the context of ABI enrollment, a hold harmless agreement (D) is not referenced here, and a customs brokers license (E) pertains to licensing requirements, not ABI enrollment.

Correct answer: D  · Authority: ACE Business Rules Process Document v. 12 Section 3.3

The correct answer is D because the surety is responsible for submitting bonds to CBP on behalf of the parties to the bond, as explicitly stated in ACE Business Rules Process Document v. 12 Section 3.3. Option A is incorrect because the beneficiary of the bond is CBP, not the surety. Option B is incorrect because obtaining the bond is the principal’s responsibility, not the surety’s. Option C is incorrect because the surety is only liable up to the bond amount, not beyond, as clarified in the same section.

Correct answer: A  · Authority: 19 CFR 145.31

The correct answer is A because 19 CFR 145.31(a) allows packages with an aggregate fair retail value in the country of shipment not exceeding 800 to be passed free of duty and tax without preparing an entry. In option A, the merchandise is addressed to 1000 U.S. purchasers, but the aggregate value in India (the country of shipment) is not specified per package, only per set. However, the key detail is that the manifest is used as the entry document, which aligns with the exemption. The other options fail: B involves a multi-installment shipment requiring an entry summary (CBP Form 7501), C involves a self-filer not using a manifest, and D involves FTZ withdrawals, which are not covered by 145.31.

Correct answer: B  · Authority: HTSUS, General Statistical Notes, Note 1(b)(i)

England and May 2, 2024, answer B. The country of exportation is the country from which the merchandise was shipped to the United States, and the date of exportation is the date the carrier left that country. The engines were laden on May 1 and the vessel departed London on May 2, so England and May 2 are the reported pair. The later calls do not change either figure: the engines stayed aboard through Calais and were still aboard when the vessel offloaded other containers at Halifax, so neither France nor Canada became the country of exportation. Keep the two concepts apart even though they line up here. England is also the country of origin, which is where the engines were produced; that is a separate data element, and a shipment can easily have one country of origin and a different country of exportation. A names a city rather than a country and uses the lading date, C and D use the departure dates from stops where the engines were never unladen.

Correct answer: D  · Authority: ACE BRPD Chapter 3, Section 3.7

The correct answer is D) Surety or Surety Agent because the cited authority explicitly states that continuous bonds, including Activity Code 1, must be transmitted by a surety or surety agent via EDI under the eBond system. Other options are incorrect: the Port Director (A) is not mentioned as a transmitter for this bond type, the Importer (B) is not directly responsible for transmitting bonds under ACE eBond, and the Filer (C) is not specified for this activity code in the text. The HTSUS text clarifies that only sureties or agents may transmit such bonds via EDI, while filers are mentioned in general contexts unrelated to this specific requirement.

Correct answer: B  · Authority: ACE BRPD Section 12.1

The correct answer is B) Entry type code 22, as the cited authority explicitly lists "22-Re-Warehouse" in the ACE BRPD Section 12.1 text. Entry type code 21 refers to general warehouse entries, not re-warehouse entries, while codes 31 and 32 pertain to warehouse withdrawals for consumption or quota, not re-warehouse entries. The text directly associates code 22 with re-warehouse entries, distinguishing it from other codes based on the specific terminology used in the regulation.

Correct answer: D  · Authority: ACE Entry Summary Instructions, version 2.4a, page 18

The correct answer is D because the ACE Entry Summary Instructions explicitly require gross shipping weight to be reported in kilograms for all transportation modes, as stated on page 18 of version 2.4a. Options A and C are incorrect because the instructions do not permit optional reporting of gross shipping weight for any mode or line item. Option B is incorrect because the instructions do not specify that container weight must be included for lift vans; the requirement is about the unit of measurement (kilograms), not the components of the weight.

Correct answer: A  · Authority: ACE Entry Summary Instructions, version 2.4a, page 3

Answer A. The ACE Entry Summary Instructions say to record 999 as the surety code when there is no bond or the bond is waived by regulation, and to pair it with bond type 9 where the waiver is under 19 CFR 142.2(c). The option that tempts is B, and it is the neighbouring code rather than this one: 998 is the surety code when cash or government securities are deposited in lieu of surety. Learn the pair together, because a question can be set from either side. C and D describe situations the instructions do not tie to a reserved surety code at all.

Correct answer: D  · Authority: ACE BRPD Section 1.2

The correct answer is D because the "documents required" message is generated when CBP or a partner government agency requests additional documentation for further review, as outlined in ACE BRPD Section 1.2. Option A is incorrect because readiness for release would not trigger a document request. Option B refers to correcting a census warning, which relates to data accuracy, not documentation. Option C involves classification or valuation changes, which are addressed through notices of action, not document requests. The cited authority explicitly links the message to documentation requirements for review.

Correct answer: D  · Authority: Right to Make Entry Directive (CD 3530-002A)

The correct answer is D because the Right to Make Entry Directive (CD 3530-002A) explicitly states in 5.14.1 that an individual importer of record may appoint an unpaid agent to clear merchandise if the importer is not a regular importer, the shipment is a single non-commercial importation, and the agent is unpaid. This matches the scenario in D, which includes all three required conditions. Option A is incorrect because the directive does not address gifts or value thresholds; Option B is invalid as the directive does not permit authorization based on indigence; and Option C is incorrect because the directive requires the shipment to be non-commercial, which is not specified in C.

Correct answer: B  · Authority: ACE BRPD Version 12.0, Section 6.5-6.6

The correct answer is B because the Importer of Record cannot be changed through a Post Summary Correction (PSC) as it is a foundational legal entity tied to the entry’s compliance and liability, and altering it would require a new entry rather than a correction. The other options (A, C, D) may be adjusted via PSC if errors are identified, as they pertain to administrative or valuation details rather than the core legal responsibility of the importer. This is consistent with the rules outlined in ACE BRPD Version 12.0, Sections 6.5-6.6, which specify permissible corrections under PSC.

Correct answer: B  · Authority: 19 CFR 173.3; 19 CFR 159.6

Option B is correct because 19 CFR 159.6 mandates that CBP must refund overpayments discovered during a reliquidation that arises from a protest, provided the importer requests the refund in conjunction with the protest. The requirement to refund is absolute in this context, aligning with the cited authority’s explicit directive. Option D is correct because 19 CFR 159.6 also requires CBP to refund overpayments identified during a reliquidation approved by a protest, so long as the importer explicitly requested refunds in the protest itself. This aligns with the rule that refunds are mandatory when overpayments are corrected through protest-based reliquidations, as stated in the cited text. Other options are incorrect because they either misstate the timeframe for reliquidation (e.g., 180 or 60 days, which are not specified in 19 CFR 173.3) or fail to account for the mandatory refund requirement tied to protest-related reliquidations.

CBP credited more than one answer for this question: B, D.

Correct answer: C  · Authority: 19 C.F.R. § 113.11(b)(1)(ii)

The correct answer is C because 19 C.F.R. § 113.11(b)(1)(ii) explicitly requires a continuous bond application to include the total amount of ordinary customs duties and estimated taxes accrued on all merchandise imported during the calendar year preceding the application. This includes duties that would have been required even if merchandise was entered under bond. Option A is incorrect because the regulation does not require submission of bond copies, only information about duties and taxes. Option B is incorrect because the regulation mandates only the general character of merchandise, not detailed descriptions or classifications. Option D is incorrect because it refers to current-year estimates, which are only required if no imports occurred in the prior year, which is not the case here.

Correct answer: D  · Authority: ACE BRPD Chapter 3

The correct answer is D because the continuous bond is a contract between the importer (principal) and the surety (Kitchen Sink), not the broker. Changing brokers does not alter the bond's terms or the relationship between the importer and the surety, as the bond remains valid regardless of the broker's identity. Options A and C incorrectly imply the bond must be replaced or modified due to the broker change, which is irrelevant to the bond's structure. Option B misrepresents the bond type, as the continuous bond already covers multiple entries, including the June 1 shipment, without needing conversion. ACE BRPD Chapter 3 clarifies that the bond's principal-surety relationship is independent of the broker.

Correct answer: A  · Authority: 19 CFR 158.23

The correct answer is A because 19 CFR 158.23 explicitly states the importer must file the application within 30 days from the date of their discovery of the loss or destruction. Options B, C, and D are incorrect because they reference dates tied to the warehouse proprietor or entry into the warehouse, which are not mentioned in the regulation. The 90-day period in the text applies to filing evidence, not the initial application.

Correct answer: D  · Authority: 19 U.S.C. § 1557; 19 C.F.R. § 144.5

The correct answer is D because 19 C.F.R. § 144.5 explicitly states that merchandise may not remain in a bonded warehouse beyond five years from the date of importation, unless extended by the Center director. Options A, B, and C are incorrect because they reference the wrong timeframes (one year, three years, or five years from the date of entry) or the wrong starting point (entry instead of importation), which are not supported by the cited authority. The regulation specifically ties the five-year period to the date of importation, not entry, making D the only option consistent with the text.

Correct answer: C  · Authority: 19 CFR 122.91; 19 CFR 122.92

The correct answer is C) Customs Form 7512 because 19 CFR 122.91 and 122.92 specify that in-bond transportation of merchandise arriving by aircraft and later exported by aircraft requires Form 7512. This form is designed for through-transportation scenarios, which align with the cargo’s movement from Milwaukee to Chicago for export. Options A and B are not used for in-bond air movements; Form 214 is for entry summaries, and Form 7509 is for other entry types. Form 214B is for entry under bond but not for in-bond through-transportation by aircraft.

Correct answer: C  · Authority: ACE Business Rule 6.4; ACE Business Rule 6.5

Port of entry, answer C. Section 6.5 of the ACE Business Rules and Process Document, headed In-Eligible Changes, lists the data elements that cannot be changed by a Post Summary Correction for any entry type, and Port of Entry is on it. So are importer of record, consolidated summary indicator, live entry indicator, reconciliation issue code, periodic monthly statement, location of goods code and date of entry, among others. Country of origin, merchandise description and the HTSUS tariff number are all ordinary substantive fields that a PSC exists to correct, which is why A, B and D are wrong. The distinction to carry into the exam is that a PSC corrects what was declared about the goods, not the structural facts about where and how the entry was filed.

Correct answer: B  · Authority: ACE BRPD Chapter 10

The correct answer is B because the reconciliation program requires importers to have a valid continuous bond (not a single transaction bond) for each flagged entry, as specified in ACE BRPD Chapter 10, which governs bond requirements for reconciliation. Options A and C/D are incorrect because they reference single transaction bonds or require the same surety to cover all entries, which are not mandated by the program. The authority explicitly supports the use of continuous bonds and does not impose uniformity in surety or bond type across entries.

Correct answer: C  · Authority: Right to Make Entry Directive 3530-002A

The correct answer is C) Licensed customs broker, as the cited authority explicitly states that carnets presented by freight forwarders without an interest in the merchandise are not accepted unless the presenter is a licensed customs broker (19 CFR 144.31 and 19 CFR 141.20). Options A and B are incorrect because the directive clarifies that nominal or ultimate consignees lack the legal standing to act as entry agents without a direct interest in the goods. Option D is incorrect because common carriers are not mentioned as authorized parties in this context; the rule specifically ties acceptance to the status of a licensed customs broker.

Correct answer: B  · Authority: Business Rules Process Document v 11 (Trade) Section 4.3

The correct answer is B because the Business Rules Process Document v11 (Trade) Section 4.3 does not list the Manufacturers Identification Code (MID) as a required field for a USMCA certificate of origin in the ACE Portal. Valid Date From and To (A), HTS Number (C), and Filer code and importer of record number (D) are explicitly required for proper documentation and compliance with customs procedures. The absence of MID in the cited authority’s requirements confirms it is not mandatory in this context.

Correct answer: B  · Authority: ACE ES Instructions v. 2-4

The correct answer is B because the ACE ES Instructions v. 2-4 require that when a shipment is destined to multiple states, the state with the greatest aggregate value must be reported using its standard two-letter postal abbreviation. This ensures accurate duty calculation based on the primary destination. Option A is incorrect because it refers to the least aggregate value, which is irrelevant to duty determination. Option C is invalid as "MULTI" is not a recognized code under CBP procedures. Option D is incorrect because listing all destinations violates the rule to prioritize the highest-value state.

Correct answer: C  · Authority: 19 CFR 123.10(b)

The correct answer is C) Twenty (20) because 19 CFR 123.10(b) explicitly states that the party holding custody under a permit to transfer or in-bond entry must notify Customs no later than 20 calendar days after receipt under the permit or 20 days after arrival under bond. Options A and B are incorrect because they reference shorter periods not applicable to in-bond custody scenarios. Option D is incorrect because 30 days is not mentioned in the cited authority for this specific context. The rule is tied directly to the 20-day deadline in 19 CFR 123.10(b).

Correct answer: A  · Authority: 19 CFR 151.16(f)

The correct answer is A because 19 CFR 151.16(f) explicitly states that CBP’s failure to make a final determination within 30 days results in the merchandise being "treated as a decision by CBP to exclude the merchandise" under 19 U.S.C. 1514(a)(4). This directly corresponds to the "deemed excluded" outcome in option A. The other options are incorrect because the cited authority does not mention automatic forfeiture (B), redelivery (C), release (D), or conditional release (E). The regulation focuses on exclusion as the legal consequence, not the other procedural or administrative outcomes listed.

Correct answer: C  · Authority: GN 3 (e)(v)

General Note 3(e)(v) exempts articles exported from the United States that are returned within 45 days after exportation as undeliverable and that have not left the custody of the carrier or the foreign customs service. Both halves have to hold. Counting from the December 30, 2014 exportation, the 45th day is February 13, 2015, so the February 6 return in C is in time, and the goods in C never left the carrier's possession at the terminal. That is answer C. B keeps custody intact but comes back on February 20, and E stays with Panamanian customs but comes back on February 26, so both miss the 45 days. A and D return in time but fail the custody test, because the merchandise was released into Panama and delivered to a consignee before being sent back. Note that the exemption turns on the goods being undeliverable and never released, not on when a sale was cancelled.

Correct answer: D  · Authority: 19 CFR 102 Appendix Publication No. 0820-1118

MOJUMHIG1234MAC, answer D. The manufacturer identification code is built in four pieces. First the ISO code for the country of origin, so MO for Macau. Then the first three characters of each of the first two words of the name, ignoring wording that does not identify the factory uniquely: the instructions use this very factory as their example, noting that most Macau textile factories open with "Fabrica de Artigos de Vestuario", so the identifying part is JUMP HIGH and it yields JUMHIG. Then the largest number on the street address line, up to four digits, which is why the suite number wins over the street number here: 232 Main Street Suite 1234 gives 1234. Finally three alpha characters from the city, except that for a city-state the country name is used instead, so Macau gives MAC.

Correct answer: D  · Authority: HTSUS GN 3(e)(ii)

General Note 3(e) lists what is not goods subject to the tariff schedule at all, and telecommunications transmissions are subdivision (ii) of that list. So answer D is outside the HTSUS entirely, rather than merely being duty free. Postage stamps, human hair, feathers and spent electric storage batteries are all tangible articles that are classified and entered in the ordinary way. The rest of the same exemption list is worth knowing for this pattern of question: corpses with their coffins and flowers, business records and data, articles returned from space, undeliverable exports returned within 45 days, certain aircraft parts removed abroad, and residue of bulk cargo in instruments of international traffic.

Correct answer: B  · Authority: 19 CFR 163

Offsetting is governed by 19 CFR 163.11(d), which lets CBP treat overpayments and over-declarations on finally liquidated entries as an offset against underpayments found in the same audit, subject to stated limits. One of those limits is the answer: offsetting is not allowed for specific overpayments or over-declarations made for the purpose of violating any provision of law, including laws other than the customs laws. That is B. The other options describe situations the same provision expressly allows: A is the rule that offsetting may be permitted where the overpayments were not caused by the same acts, statements or omissions as the underpayments, C is the prior-disclosure route, and D is self-testing conducted under CBP supervision. Because A, C and D are all permitted, E cannot be right.

Correct answer: A  · Authority: Customs Directive 3530-002A , 19 CFR 143.26(b)

The correct answer is A, because that statement is false. Customs Directive 3530-002A (Right to Make Entry) 5.1.3 says it outright: "A nominal consignee may designate a Customs broker to make entry on his behalf but may not make entry on his own behalf." Section 484 gives the right to make entry only to the importer of record, defined at 5.1.2 as the owner or purchaser, or a licensed broker they designate, and 5.1.4 explains the point of the amendment was to stop nominal consignees who are not licensed brokers from filing entries at all. Each of the other statements is true under the same directive. 5.6.1 limits signing or certifying electronic transmissions of an entry or entry summary to the owner, purchaser, or designated broker, which is B. 5.3.2 names express consignment operators as an example of a nominal consignee, which is C. 5.11.1 requires TIB merchandise to be entered by the importer of record, which is D. And a shipment valued at $800 or less falls under the informal entry rules of 19 CFR 143.26(b), a different question from who may make formal entry, which is E.

Correct answer: D  · Authority: Prep of 7501, Appendix 2 Rules for constructing the Manufacturer Identification Code, Page 30

The correct answer is D) XYACEMET1579WHI. The first two characters are the Yukon Territory’s province code, "XY," as Canada uses province codes instead of "CA" (per the cited authority). The next six characters are derived from the first three letters of the first two words of the name: "Ace" (ACE) and "Metal" (MET), forming "ACEMET." The remaining characters include the street number "1579" and the first three letters of the city "Whitehorse" (WHI), as numbers and city names are incorporated into the code when present. Option A incorrectly uses "CA" for Canada, which is invalid for manufacturer codes. Option B adds "FAB" from "Fabrication," but the rule limits the name portion to the first two words. Option C uses "YT" instead of "XY," the correct Yukon code. Option E misapplies the name portion by including "FA" from "Fabrication," violating the rule to use only the first two words.

Correct answer: B  · Authority: 19 CFR 123.92

The correct answer is B because 19 CFR 123.92(a) explicitly states that CBP must receive the required information no later than either 30 minutes or 1 hour prior to the carrier reaching the first port of arrival. This matches the wording in option B. Option A refers to the scheduled arrival time of the truck, which is not mentioned in the cited authority. Option C mentions 5 working days, which is unrelated to the 30-minute or 1-hour requirement. Option D refers to 15 calendar days after landing, which applies to different procedures under other regulations. Option E’s 30-day period is not referenced in the cited text.

Correct answer: D  · Authority: General Note 13 to the HTSUS

The correct answer is D because the Agreement on Trade in Pharmaceutical Products is governed by General Note 13, not 14, as stated in the cited authority. General Note 13 explicitly outlines the duty-free treatment for pharmaceutical products under the "Free (K)" designation and their inclusion in the pharmaceutical appendix. General Note 14, by contrast, pertains to intermediate chemicals for dyes with the "Free (L)" designation, making it unrelated to pharmaceutical products. Options A, B, C, and E are directly supported by the text of General Note 13, which defines eligibility criteria, tariff provisions, and the role of the pharmaceutical appendix.

Correct answer: B  · Authority: 19 CFR 101.1

The correct answer is B) 19 CFR 101.1, as this section explicitly defines "Date of importation" in the cited text, distinguishing between merchandise imported by vessel and otherwise. Other options are incorrect because they reference sections not provided in the authority, and none of the other sections (e.g., 19 CFR 141.68, which defines "date of entry") address "date of importation" as directly or comprehensively as 19 CFR 101.1 does.

Correct answer: C  · Authority: Prep of 7501 Instructions

The correct answer is C) 62. Codes 61, 62 and 63 are the in-bond transportation entry types: 61 is an Immediate Transportation entry, which moves merchandise in bond to another port for entry there; 62 is Transportation and Exportation, which moves it in bond to another port to be exported; and 63 is Immediate Exportation, where the merchandise is exported from the port where it is already located. The question describes goods moving under bond to be exported rather than entered for consumption, which is a T&E, so 62. Codes 08 and 86 are not part of that in-bond transportation series.

Correct answer: A  · Authority: 19 CFR 128.24, ACE Business Rules Sec. 7.1, Pg 14

The correct answer is A, because that statement is incorrect. The ACE Business Rules and Process Document states it directly: "The importer of record cannot be changed on informal entries." It adds that CBP Form 3347, the Declaration of Owner, is restricted to formal entries, and that CBP will reject one filed against an informal entry. The other four statements hold. 19 CFR 128.24(a) limits informal entry procedures to shipments not exceeding $2,500, which is B, and excludes prohibited or restricted merchandise and goods subject to a quota or other quantitative restraint, which is E. The BRPD provides that informal entries not exceeding $2,500 presented with estimated duties, taxes and fees at the time of presentation are not required to have a bond, which is D, and that such entries liquidate within 24 hours, which is C.

Correct answer: E  · Authority: Right to Make Entry CD 3530-002A, Section 5.14.1

The correct answer is E because the cited authority explicitly states that the importer must not be a regular importer, the appointment must be for a single non-commercial shipment, and the agent must be unpaid. Options A and D incorrectly assume the importer is a regular importer, violating the requirement that the importer must not be one. Options B and C involve commercial shipments or paid agents, which are explicitly excluded by the directive. The authority’s text in Section 5.14.1 directly governs these conditions without ambiguity.

Correct answer: A  · Authority: 19 CFR 7.2(b)

The correct answer is A because 19 CFR 7.2(b) explicitly states that the customs administration of American Samoa is under the Government of American Samoa. This directly assigns authority to the local government for importation governance. Option B is incorrect because U.S. Customs and Border Protection governs the U.S. Virgin Islands, not American Samoa. Option C is incorrect because the Department of the Navy oversees Midway Islands, not American Samoa. Options D and E are irrelevant, as the Department of the Interior and CARICOM are not mentioned in the cited text as having jurisdiction over American Samoa.

Correct answer: D  · Authority: 19 CFR 11.2a, 19 CFR 141.102(a), 19 CFR 54.5(a) 19 CFR 54.6, 19 CFR 146.22, 19 CFR 146.65(b)(2), 19 CFR 10.36

The correct answer is D because 19 CFR 11.2a allows cigars, cigarettes, and cigarette papers and tubes to be released from Customs custody without payment of any applicable internal revenue tax, on presentation of the entry or withdrawal form together with three copies of ATF Form 2145 (5200.11) or 3072 (5210.14) certified by the appropriate regional regulatory administrator. That is a release-without-payment rule written specifically for those tobacco products, and the same section notes it cannot be used under a mail entry. The other choices have no comparable provision: metal articles (A) and vehicles (E) are dutiable on their own terms, and goods admitted to a foreign trade zone (B) are not entered for consumption at the point of admission, so duties are deferred rather than excused. Duty-free merchandise (C) is the closest distractor, but it owes no duty because of how it classifies, which does not by itself relieve internal revenue tax; D is the only choice the regulations release from tax as such.

Correct answer: B  · Authority: HTSUS 9804.0035, 19 CFR 148.45, 19 CFR 141.4, 19 CFR 142.2

The correct answer is B. 19 CFR 148.45 provides that nonresidents are entitled to entry free of duty and internal revenue tax under HTSUS subheading 9804.00.35 for automobiles and similar means of transportation, where the vehicle is imported in connection with the nonresident's arrival and is to be used in the United States only to transport the nonresident, their family and guests. A vehicle entering on that basis is a duty-free personal importation rather than a commercial entry, so no bond is required. The other scenarios are ordinary commercial or conditional importations. A is a normal purchase from the manufacturer, and conforming to EPA and DOT standards says nothing about bonds. C describes someone importing to resell, which is exactly the commercial use the exemption does not cover. D is a temporary importation for modification and re-export, which is bonded by definition, since a TIB is a bond. E is simply wrong given B.

Correct answer: C  · Authority: 19 CFR 114.12, 19 CFR 141.4(b)(1), 19 CFR 141.5, 19 CFR 141.31(c), 19 CFR 141.40, HTSUS General Note 3(e)(ii)

Answer C states the rule in 19 CFR 141.12: when merchandise is not imported by a common carrier, possession of it at the time of arrival in the United States is deemed sufficient evidence of the right to make entry. A is false for the opposite reason to the one it suggests: 19 CFR 141.4 requires entry of all imported merchandise except what its exceptions list, and telecommunications transmissions are among them, so no entry is required. B gets the deadline wrong: 19 CFR 141.5 allows 15 calendar days after landing, not 10. D fails because a power of attorney will not be accepted from a minor, and E is backwards, since a trustee may execute a power of attorney for customs business incident to the trust.

Correct answer: D  · Authority: 19 CFR 145.38, 19 CFR 145.1, 19 CFR 145.2, 19 CFR 145.38, and 19 CFR 145.40

The correct answer is D because 19 CFR 145.38 explicitly states that diplomatic pouches bearing the official seal of a foreign government and certified as containing only documents are admitted without Customs examination. Other options are subject to inspection: A is subject to inspection despite the de minimis rule (19 CFR 145.1), B is inspected as government mail (19 CFR 145.2), and C may be exempt from duty but not from inspection (19 CFR 145.40). E is inspected because plant material requires inspection regardless of export intent (19 CFR 145.38).

Correct answer: D  · Authority: ACE ES Instructions

The correct answer is D) $232,234.55. On the $12,500 shipment value: the 3.0 percent ad valorem duty is $375.00; antidumping at 1731.75 percent is $216,468.75; countervailing at 97.78 percent is $12,222.50; Section 301 at 25 percent is $3,125.00; and the merchandise processing fee at 0.3464 percent is $43.30. Those come to $232,234.55. The harbor maintenance fee is the trap. Under 19 CFR 24.24(a) it applies to commercial cargo loaded on or unloaded from a commercial vessel, and these mattresses arrive by air at Los Angeles International Airport, so no HMF is due. Adding it (0.125 percent, $15.63) gives $232,250.18, which is option E. Option C omits the Section 301 duty and the fees. Options A and B are the duty alone and roughly the Section 301 amount alone, ignoring the AD/CVD that dominates this entry.

Correct answer: E  · Authority: Right to Make Entry Directive 3530- 002A

The correct answer is E because the Right to Make Entry Directive 3530-002A explicitly states that an individual who qualifies as an importer of record may appoint an unpaid agent to clear merchandise if the importer is not a regular importer, the shipment is non-commercial, and the agent is unpaid. This matches the conditions in option E. Other options fail because they either involve regular importers (A, C, D), commercial shipments (A, D), or conditions not tied to the directive’s specific rules (B). The directive does not address gifts, indigence, or corporate relationships as exceptions to the rule.

Correct answer: A  · Authority: ACE BRPD

The correct answer is A because physical product samples must be submitted directly to the Port or Center team, as electronic systems like ACE or ABI are designed for data, not physical items. The ACE BRPD authority confirms that physical samples require in-person delivery to the appropriate CBP team. Options B, C, D, and E involve electronic methods or systems that cannot accommodate physical submissions, making them incorrect.

Correct answer: D  · Authority: 19 CFR 143.21

The correct answer is D because 19 CFR 143.21(a) explicitly states that shipments of merchandise not exceeding $2,500 in value may be entered under informal entry. The other options are incorrect because they reference lower thresholds (e.g., $250, $800, $1,500, $3,500) that apply to specific exemptions or categories within 19 CFR 143.21, such as gifts, personal effects, or administrative exemptions, but not the general informal entry rule. The cited authority directly establishes $2,500 as the maximum value for informal entries under this section.

Correct answer: D  · Authority: 19 Code of Federal Regulations (CFR) 123.10 19 CFR 127.1

The correct answer is D because merchandise not released within 15 calendar days is transferred to a bonded warehouse certified to receive general order merchandise, as specified in 19 CFR 123.10(c). This section mandates that such merchandise be notified to the bonded warehouse within 20 days of landing, after which the warehouse proprietor assumes responsibility. Option A is incorrect because seizure is not mentioned in the cited text; penalties for non-notification are referenced, not seizure. Option B is incorrect because immediate auction is not a consequence outlined in the regulation. Option C is incorrect because the text does not provide for a 30-day extension; the 15-day period is strictly enforced, with a 20-day deadline for notification.

Correct answer: D  · Authority: Automated Commercial Environment (ACE) Business Rules Process Document (BRPD) Section 1.14

The correct answer is D) October 18, 2023, because the Automated Commercial Environment (ACE) Business Rules Process Document (BRPD) Section 1.14 explicitly extends the deadline for resubmitting a revised entry summary after an AD/CVD rejection. The rejection occurred on October 12, and the extended period allows for resubmission up to 6 days later, aligning with the cited authority. Options A, B, and C are incorrect because they do not account for the AD/CVD-specific extension or miscalculate the days beyond the standard 10-day window.

Correct answer: C  · Authority: 19 CFR 147 ACE BRPD Chapter 18

Entry type 24, answer C. Trade fair foreign exhibits are entered under type 24, which is the subject of Chapter 18 of the ACE Business Rules and Process Document, titled Trade Fair Foreign Exhibits (Entry Type 24). The trade fair regime itself sits in 19 CFR part 147: under 19 CFR 147.11 the entry is made at the port in the name of the fair operator, which is treated as the sole consignee and is responsible to the Government for the duties and charges. Keep the two sources apart - part 147 governs how a fair entry works, while the numeric entry type is an ACE code, so the CFR is not where the number 24 comes from. Types 21, 23 and 51 cover other regimes and none of them is the trade fair entry.

Correct answer: D  · Authority: ACE BRPD Chapter 10

Entry type 11, answer D. Type 11 is the informal entry, and the ACE Business Rules and Process Document states that a PSC cannot be filed on an informal entry and that informal entries liquidate on release, which leaves no open period for a reconciliation flag to work against; an importer who disagrees with CBP on an informal entry files a protest instead. Types 01, 02 and 06 are formal consumption entries, and those are the entries reconciliation was built for. Note that type 11 is an informal IMPORT entry, not an export document.

Correct answer: D  · Authority: ACE BRPD Section 11.9

The correct answer is D) 180 days from the date of liquidation or re-liquidation. 19 CFR 174.14(a) provides that a protest may be amended at any time prior to the expiration of the period within which the protest may be filed under 19 CFR 174.12(e), and that filing period runs 180 days from the date of liquidation or re-liquidation. So the amendment window is not measured from when the protest was filed at all; it is the same 180-day window the original protest had, which is why A and B are wrong to count from the filing date. C uses the right starting point but the wrong length.

Correct answer: A  · Authority: 19 CFR Parts 141, 142, 159, 175; ACE BRPD Chapters 1 6

The correct order is III (customs release), II (estimated duty payment), IV (post summary correction), I (liquidation), V (protest). Customs release occurs first when CBP authorizes the importer to take possession of the merchandise. Estimated duty payment follows to cover potential duties before final liquidation. A post summary correction (IV) addresses errors after release but before liquidation. Liquidation (I) finalizes the entry, after which a protest (V) under 19 USC 1514 can be filed to challenge the assessment. Other options missequence liquidation or protest relative to the correction process. 19 CFR Parts 141, 142, 159, 175; ACE BRPD Chapters 1–6 outline these procedural steps.

Correct answer: D  · Authority: ACE BRPD Chapter 6, Section 6.2

The correct answer is D because the cited authority explicitly states that the entry summary must be in accepted status, not under CBP review, in CBP control, fully paid, and not liquidated. Option A incorrectly allows CBP review, which the text prohibits. Option B and C erroneously require liquidation, which the text explicitly forbids. The criteria in D align precisely with the requirements outlined in ACE BRPD Chapter 6, Section 6.2.

Correct answer: D  · Authority: 19 CFR 143.21(a)

The correct answer is D) $2,500.00, as 19 CFR 143.21(a) explicitly states that shipments of merchandise not exceeding $2,500 in value may be entered as informal entries, except for specific exceptions like articles over $250 in Chapter 99, Subchapters III and IV, HTSUS. The tempting options A ($250.00) and B ($800.00) refer to narrower exemptions or exceptions (e.g., Chapter 99 or administrative exemptions under 19 U.S.C. 1321(a)(2)), which are not applicable here. Option C ($1,500.00) is not mentioned in the cited authority and thus lacks support.

Correct answer: B  · Authority: 19 CFR 127.4

The correct answer is B because 19 CFR 127.4 explicitly states that the general order period expires 6 months from the date of importation, after which merchandise becomes subject to sale. Options A, C, and D are incorrect because they refer to time frames not specified in the cited regulation; the authority does not mention 3, 12, or 18 months for general order merchandise. The answer is directly derived from the text of 19 CFR 127.4, which governs the duration of the general order period.

Correct answer: A  · Authority: 19 CFR 161.2(a); 19 CFR 118.4; 19 CFR 141.11(a)(3); 19 CFR 141.15(c)

The correct answer is A) 19 CFR 161.2(a), as this regulation explicitly lists laws enforced by CBP on behalf of agencies like the Bureau of Alcohol, Tobacco and Firearms, Drug Enforcement Administration, and Office of Foreign Assets Control, as detailed in the HTSUS text. The other options (B, C, D) are not referenced in the authority text and do not correspond to regulations that enumerate such laws. The question hinges on identifying the regulation that directly lists these laws, which is only covered in 19 CFR 161.2(a).

Correct answer: B  · Authority: 19 CFR 101.1

The correct answer is B because, under 19 CFR 101.1, the "date of importation" for merchandise imported by vessel is the date the vessel arrives within the port with the intent to unlade, which occurred on January 23, 2025. The inspection on January 24 and unloading on January 27 are subsequent steps not defining the importation date. Option D is tempting because unloading is a visible event, but the regulation explicitly ties importation to the vessel’s arrival with intent to unlade, not the physical unloading. The other options are irrelevant to the statutory definition.

Correct answer: A  · Authority: 19 CFR 177.9(a)-(c); 19 CFR 159.12(a)(2); 19 CFR 177.12(a)

The correct answer is A because 19 CFR 177.9(a)(2) states that a ruling letter is binding on the Customs Service for transactions involving articles identical to those described in the ruling. Since Discount Retailer’s blouses are identical to High End’s, the classification under 6106.20.2010 applies to both. Option B is incorrect because 19 CFR 177.9(a) does not require a new ruling for identical merchandise; the ruling is binding on the Customs Service regardless of whether another party obtained it. Option C is incorrect because 19 CFR 177.9(c) allows reliance on a ruling letter for identical transactions without needing clarification from the Port Director. Option D is incorrect because 19 CFR 177.9(a) explicitly permits modification or revocation of ruling letters, even after publication.

Correct answer: B  · Authority: 19 CFR 148.74(a)(1); 19 CFR 10.1(a)(1); 19 CFR 148.13(b); 9805.00.50 HTSUS

The correct answer is B because 19 CFR 148.74(a)(2)(2) requires that the imported articles accompany the claimant upon arrival in the U.S. and have not been used for commercial purposes after being offered for sale. If the motorcycle was used commercially, it would no longer qualify as a personal effect under 9805.00.50 HTSUS. Option A is irrelevant because improvements or value increases after purchase do not affect eligibility under this provision. Option C is irrelevant because the HTSUS code does not depend on the motorcycle’s country of origin but rather the claimant’s status. Option D is irrelevant because Form 6059-B relates to documentation, not the eligibility criteria for duty-free treatment.

Correct answer: A  · Authority: 19 CFR 114.1(d); 19 CFR 114.3(a); 19 CFR 114.23(a)

The correct answer is A) 1 year because 19 CFR 114.23(a) explicitly states that an A.T.A. carnet must be valid for no more than one year from the date of issue, aligning with the Customs Convention on the A.T.A. Carnet. Options B, C, and D are incorrect because they suggest longer periods not permitted under U.S. regulations or the Convention, which strictly limit validity to one year to ensure temporary admission compliance.