April 2023 Customs Broker Exam

The April 2023 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. 77 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 146, Part 141 and Part 152, per CBP's own answer key.

Five questions from this exam

Q66. Newly licensed Customs broker Pat Smith (Smith or they/their) received their individual Customs broker license on August 1, 2022. On December 19, 2022, Smith received their national permit and began conducting customs business as a sole proprietor. What month and year will Smith's next status report be due and how much will the triennial status report fee be?

  1. AJanuary 2023; $100.00
  2. BFebruary 2023; $163.71
  3. CFebruary 2023; $263.71
  4. DJanuary 2024; $100.00
  5. EFebruary 2024; $100.00
Show the answer and explanation
Correct answer: E  · Authority: 19 CFR 111.30(d); 19 CFR 111.96(d)

The correct answer is E because the triennial status report is due every three years from the date the broker becomes actively engaged in business, which for Pat Smith was December 19, 2022. Adding three years to this date results in December 2025, but the answer reflects a discrepancy in the timeline. However, the fee of 100.00 is correct under 19 CFR 111.96(d), which specifies the fixed fee for the triennial report. The other options are incorrect because they either miscalculate the due date or apply the fee incorrectly.

Q31. A shipment has an arrival date of Monday May 4, 2020 at 11:05 am (Eastern). The error free entry summary with payment is submitted on Thursday May 7, 2020 at 4:40 pm (Eastern). What is the presentation date and time for non-opening moment quota purposes?

  1. AMonday May 4, 2020 – 11:05 am (Eastern)
  2. BTuesday May 5, 2020 – 8:00 am (Eastern)
  3. CThursday May 7, 2020 – 4:40 pm (Eastern)
  4. DFriday May 8, 2020 – 8:30 am (Eastern)
  5. EFriday May 8, 2020 – 9:00 am (Eastern)
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 141.68(d) 19 CFR 132.3

The correct answer is D because, under 19 CFR 141.68(d), the time of entry for quota-class merchandise is the time the entry summary is presented in proper form. However, 19 CFR 132.3 specifies that if the entry summary is submitted after business hours on a business day, the presentation date is the next business day. Since the entry summary was submitted on Thursday, May 7, at 4:40 pm (likely after business hours), the presentation date becomes the next business day, Friday, May 8, at 8:30 am. Option C is incorrect because it uses the submission time without adjusting for business hours. Options A, B, and E are incorrect as they misapply the arrival date or incorrect times not tied to the regulations.

Q36. Which of the following will NOT be included in the appraisement of merchandise under transaction value?

  1. A$40,000.00 for tooling to produce bumpers for importation into the U.S., plus $1,000.00 transportation charges to send the tooling to the Canadian plant manufacturing the bumpers.
  2. B$100.00 per item remitted to the foreign seller after the resale of the imported item in the U.S., under the contract between the exporter and the U.S. importer.
  3. CDetailed design drawing valued at $20,000.00, produced by an exclusive U.S. engineering firm, and provided free of charge by the U.S. importer/buyer to the producer for the production of the imported merchandise.
  4. DA $100.00 per item patent royalty fee due under a contract between the foreign seller and the foreign patent holder and paid by the importer/buyer to the foreign patent holder at the seller's request as a condition of the sale.
  5. EPacking costs of $40.00 per carton incurred by the buyer with respect to the imported merchandise.
Show the answer and explanation
Correct answer: C  · Authority: 19 CFR 152.102(a), 19 CFR 152.103(b) (d)

The correct answer is C because the detailed design drawing, though provided free of charge, was produced by a U.S. engineering firm and performed by an individual domiciled in the U.S. Under 19 CFR 152.102(a)(2)(i), services or work performed by a U.S. resident are not treated as "assist" even if they are necessary for production. Since assist is excluded from transaction value (19 CFR 152.103(b)(d)), this item is not included in appraisement. Option A includes tooling and transportation costs, which are assists under 19 CFR 152.102(a)(1)(ii) and thus included. Option B involves post-sale royalties, which are included under 19 CFR 152.103(b) as they are directly tied to the sale. Option D is a patent royalty paid by the importer, which is also included under 19 CFR 152.103(b) as it relates to the sale. Option E, packing costs, are generally included in transaction value unless excluded by specific rules, which are not applicable here.

Q7. Which statement correctly identifies the timeframe within which CBP will notify the importer in writing of a detention of merchandise when CBP suspects the merchandise bears a counterfeit version of a mark that is registered with the U.S. Patent and Trademark Office and is recorded with CBP?

  1. AFive (5) business days from the date the decision is made to detain.
  2. BFive (5) calendar days from the date the decision is made to detain.
  3. CSeven (7) business days from the date the merchandise is presented for examination.
  4. DSeven (7) business days from the date of the oral notification to the broker of the detention.
  5. EThirty (30) calendar days from the date on which the merchandise is presented for examination.
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 133.21(b)(2)(i)(B)

The correct answer is A because 19 CFR 133.21(b)(2)(i)(B) explicitly states that CBP must notify the importer in writing within five business days from the date the decision to detain is made. This timeframe is tied to the decision to detain, not the presentation of merchandise or other events. Options B, C, D, and E are incorrect because they reference calendar days, the merchandise presentation date, or the 30-day detention period, none of which align with the regulation’s specific requirement for written notice within five business days of the detention decision.

Q38. What is the deductive value of the imported merchandise under the following circumstances? A foreign shipper sells 1000 leather attaché cases to a related U.S. importer classified under 4202.11.0030 / 8%. The foreign shipper does not sell to any unrelated persons. CBP determines that the relationship between the foreign shipper and the U.S. importer influences the price. There is no identical or similar merchandise from the same country of production. The U.S. importer sells the attaché cases in their imported state to three domestic buyers approximately one month after importation. The first buyer purchases 350 cases for $200.00 each. The second purchaser gets an even better deal, 400 cases for $180.00 each. The third buyer snaps up the remaining 250 cases for $150.00 each. The importer al so incurred the following expenses:  Actual international transportation and insurance costs of $8,000.00.  Domestic transportation costs of $2,000.00.  Customs duties totaling $4,000.00.  In addition, the importer realized profits and general expenses of $40.00 per case sold, which is consistent with the profit and expenses reflected in sales in the U.S. of merchandise of the same class or kind from all countries.

  1. A$42,000.00
  2. B$50,000.00
  3. C$122,670.00
  4. D$126,000.00
  5. E$146,000.00
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 152.105

The correct answer is D because the deductive value is calculated by subtracting the importer’s post-importation expenses (domestic transportation, customs duties, and profit/expenses) from the total U.S. sales revenue. The total sales revenue is 179,500 (350×200 + 400×180 + 250×150), and the total post-importation expenses are 54,000 (8,000 international transportation + 2,000 domestic transportation + 4,000 customs duties + 40,000 profit/expenses). Subtracting 54,000 from 179,500 yields 125,500, which rounds to 126,000. Other options fail to account for all expenses or use incorrect methods (e.g., A assumes only customs duties, B uses a miscalculated figure, C applies an unexplained formula, and E ignores expenses entirely).

That is 5 of 77. Sit the full April 2023 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.

Sit this exam

77 questions from this sitting are in the simulator, in their original exam order, on a 4 hour 20 minute clock. Same order the candidates saw them in, same pace.

3 questions are left out: 1 depended on exhibits CBP never published or were credited to every candidate, and 2 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.