April 2021 Customs Broker Exam
The April 2021 customs broker license exam (CBLE) was an open-book sitting of 80 multiple-choice questions in 4.5 hours, with 60 correct needed to pass. 64 questions from this sitting are in the simulator, each with the official citation from CBP's answer key and a plain-English explanation.
What this sitting was like
Citations on this sitting clustered in 19 CFR Part 24, Part 111 and Part 190, per CBP's own answer key.
Five questions from this exam
Q10. In regards to a power of attorney, what legal status of a grantor is limited to a specific time period from the date of execution per the Code of Federal Regulations?
- ANonresident corporation
- BTrusteeship
- CResident corporation
- DPartnership
- EAssociation
Show the answer and explanation
The correct answer is D) Partnership because 19 CFR 141.34 explicitly limits powers of attorney issued by partnerships to a maximum of 2 years from the date of execution. Other options (A, B, C, E) are not mentioned in the regulation as having such time restrictions. The authority directly addresses partnerships, while the other legal statuses are not subject to this specific limitation under the cited rule.
Q67. A U.S.-domiciled fashion designer contracts with an overseas factory to produce the designer’s dresses for sale in the United States. The designer purchases all the necessary materials for the dresses from various sources and countries and ships the materials to the overseas factory. The designer provides his dress designs to the factory. The designer’s invoice from the factory is for the labor costs to make the dresses. The designe r acts as importer of record to enter the dresses into the United States. What should the designer add to the factory invoice price to calculate the transaction value of the dresses and why should the addition(s) be made? Select the answer which is most complete.
- AThe value of the designer’s designs must be added because they are an assist to the factory.
- BNothing must be added because the contract with the factory was simply for the labor to produce the dresses.
- CThe costs of the materials provided by the designer to the factory must be added because they are an assist.
- DThe cost of shipping the materials provided by the designer to the factory must be added, in addition to the costs of the materials provided by the designer to the factory, because both the materials and cost of shipping the materials are considered to be assists.
- EThe designer’s profit per dress must be added.
Show the answer and explanation
The correct answer is D because the designer’s provision of materials and the cost of shipping those materials to the factory are both considered assists under 19 CFR 152.102(a)(1)(i), which defines assists as materials, components, or other items supplied by the buyer for use in production. The materials are directly incorporated into the imported merchandise, and the shipping costs are incurred by the buyer to deliver those materials to the factory, making them eligible for addition. Option C is incomplete because it omits the shipping costs, which are also assists. Option B is incorrect because the contract’s terms do not determine whether assists must be added; the rules of valuation apply regardless of contractual agreements. Options A and E are incorrect because the designer’s designs are not assists under the cited authority (they are not incorporated into the merchandise), and profit is not a required adjustment under the transaction value rules.
Q41. Make Sure Company imported eight ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.10, Harmonized Tariff Schedule of the United States, at a 2.4% ad valorem duty rate and subject to antidumping duties. The ball bearings are shipped by air and formally entered at John F. Kennedy International Airport. The total value of the shipment is $12,479.49. The applicable antidumping duty case deposit rate is 88.69%. What is the total amount of estimated duties and fees that should be reported on the CBP Form 7501?
- A$299.50
- B$11,067.63
- C$11,110.86
- D$11,367.13
- E$11,410.36
Show the answer and explanation
The correct answer is E because the total duties and fees include the 2.4% ad valorem duty (12,479.49 × 2.4% = 299.50), the 0.3464% Merchandise Processing Fee (MPF) (12,479.49 × 0.3464% = 43.23), and the 88.69% antidumping duty (ADD) (12,479.49 × 88.69% = 11,067.63), which sum to 11,410.36. Option B incorrectly includes only the ADD. Option C adds the duty and ADD but omits the MPF. Option D adds the duty and MPF but omits the ADD. Option A includes only the duty. All calculations are grounded in the HTSUS and CBP fee schedules.
Q43. To amend the actual owner identified on an entry summary filed with CBP, a CBP Form ______ must be submitted within 90 days from the date of entry.
- ACBP Form 3229
- BCBP Form 3347
- CCBP Form 4457
- DCBP Form 4811
- ECBP Form 6043
Show the answer and explanation
The correct answer is B) CBP Form 3347, as specified in 19 CFR 141.20, which requires a declaration of the actual owner to be filed with Customs when amending an entry summary. This form is explicitly tied to the process of identifying or amending the actual owner, as noted in the authority. Other forms, such as 3229 (used for entry summaries), 4457 (used for bonded warehouse entries), 4811 (used for customs bonds), and 6043 (used for import declarations), are not referenced in the cited regulations for this specific purpose.
Q32. In which of the following 6-digit subheadings would you classify the imported product described in the paragraph below? The mixture contains chemical substances packaged for retail sale as a skin toner. It is a scented, blue, clear liquid that contains 0.5 percent salicylic acid. It is packaged for retail sale in eight fluid ounce bottles. Its other ingredients include water, alcohol, glycerin, isoteth-20, PEG-32, sodium citrate, fragrance, propylene glycol, dimethicone propyl PG-betaine, benzophenone-4, algae extract, aloe barbadensis leaf extract, denatonium benzoate, and blue dye. The product is used to clear blotchy discolored patches on the sk in for cosmetic purposes. Please be aware of the following Section and Chapter Notes in addition to the terms of each heading. Chapter 29 Note 1 (a-h); Section VI (Products of the Chemical or Allied Industries) Note 2; Chapter 33 Note 2.
- A2903.94
- B3302.10
- C3304.99
- D3808.92
- E3824.99
Show the answer and explanation
The correct answer is C) 3304.99 because the product is a cosmetic preparation for retail sale, as specified in Chapter 33 Note 3, which applies to preparations suitable for such use and packaged for retail. The product qualifies under Heading 3304.99, which covers beauty or make-up preparations and skin care products, excluding medicaments. Other options are incorrect: A) 2903.94 relates to halogenated derivatives, not cosmetics; B) 3302.10 applies to industrial raw materials, not retail products; D) 3808.92 is for pesticides, and E) 3824.99 is for unspecified chemical products, neither of which align with the product's classification as a cosmetic.
That is 5 of 64. Sit the full April 2021 exam →
Answers and citations are from CBP's published answer key. CBP does not modify answer keys after appeal decisions, so where an appeal later overturned an answer, the key still shows the original.
What this exam was written against
The reference editions in force for this sitting. Editions matter: a question written against an older HTSUS or CFR can test a rule that has since changed.
- Harmonized Tariff Schedule of the United States (2020 Basic Edition, No Supplements) (HTSUS) - Title 19, Code of Federal Regulations (2020 Revised as of April 1, 2020, Parts 1 to 199) (19 CFR § 0 -140)(19 CFR § 141-199) - Instructions for Preparation of CBP Form 7501 (December 2019) (7501 Form Prep) - Right to Make Entry Directive 3530-002A (RTME) - Business Rules and Process Document (Trade External 10. 0, Section 1 – 12) (ACE BRPD)
Sit this exam
64 questions from this sitting are in the simulator, in their original exam order, on a 3 hour 36 minute clock. Same order the candidates saw them in, same pace.
16 questions are left out: 2 depended on exhibits CBP never published or were credited to every candidate, and 14 tested law that has since changed. The directions screen notes this before you start, so nothing is a surprise mid exam.
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CBP's official answer keys for recent exams are on CBP's past-exams page (the five most recent sittings only). Last verified against cbp.gov: August 2, 2026.