May 2024 Customs Broker Exam

The May 2024 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

The spring 2024 exam was administered in May rather than the usual fourth Wednesday of April, the one recent exception to the spring pattern. CBP lists it as the May 2024 exam, and plenty of study material gets the name wrong.

Citations on this sitting clustered in 19 CFR Part 111, Part 141 and Part 152, per CBP's own answer key.

Five questions from this exam

Q1. Which of the following statements is FALSE?

  1. AOnly customs brokers who have been approved for a National Permit are required to pay the annual user fee every year.
  2. BAll customs brokers are required to file the triennial status report and pay the associated fee every three years after 1985.
  3. CEvery applicant for a customs broker's license must pay an application fee, the amount of which is based upon whether the applicant is an individual, a partnership, an association, or a corporation.
  4. DAll customs brokers are required to file an annual status report and pay the annual user fee every year after 1985.
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 111.96

The correct answer is D because 19 CFR 111.96(c) specifies that the annual permit user fee applies only to holders of a national permit, not all customs brokers. The regulation does not mandate annual status reports or fees for all brokers, only those with a permit. Option B is incorrect because the triennial status report is not mentioned in the provided text; the text only references annual user fees. Options A and C align with the fee structures outlined in 19 CFR 111.96(a) and (b).

Q18. Baltimore Quick Printers is an active client of Fast Broker LLC with a power of attorney executed on May 1, 2020. Please refer to the provided broker's invoice for the "NOTICE TO CLIENT OF METHOD OF PAYMENT" (Notice) language. If the invoice did not contain this Notice, which of the statement(s) is/are correct regarding the broker's obligation to provide active clients this language? I. The notice is not required by Customs regulations. II. The notice is required on every broker invoice to active clients under the Customs regulations. III. The notice is required on or attached to the power of attorney between the broker and the client under the Customs regulations. IV. The notice is required in writing at least once per 12-month period under the Customs regulations.

  1. AI.
  2. BII.
  3. CII. And IV.
  4. DIII. And IV
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 111.29(b)(2)

The correct answer is D because 19 CFR 111.29(b)(2) mandates that brokers provide the notice in writing, which aligns with statement IV (required at least once per 12-month period). Statement III is also correct because the regulation does not explicitly limit the notice to invoices, allowing it to be included in the power of attorney. Statement II is incorrect because the regulation does not require the notice on every invoice, only that it be provided in writing. Statement I is incorrect because the notice is explicitly required by Customs regulations.

Q51. What is the earliest possible time that duties and the liability for their payment accrue on imported commercial goods arriving by vessel?

  1. AUpon arrival of the importing vessel within a Customs port of entry with the intent then and there to unlade.
  2. BUpon the departure of the importing vessel from a foreign port of lading with the intent to unlade at a U.S. Customs port of entry.
  3. CUpon the filing of the entry information on Form 3461 or its electronic equivalent and obtaining a clearance from CBP.
  4. DUpon filing an entry summary on CBP Form 7501 or its electronic equivalent and scheduling the duty payment on a statement.
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 141.1

The correct answer is A because 19 CFR 141.1(a) explicitly states that duties and liability for their payment accrue upon the arrival of the importing vessel within a Customs port of entry with the intent to unlade. This is the earliest point in the import process where legal liability is triggered, regardless of subsequent procedural steps. Options B, C, and D refer to later stages (departure from a foreign port, filing entry documents, or scheduling duty payment), which are not the earliest accrual point but rather steps in the administrative process after liability has already attached.

Q69. The U.S. importer entered into an agreement with an unrelated exporter/manufacturer for the purchase of 10,000 branded hats. The purchase contract contained the following terms: the price for the 10,000 hats is $50,000.00; the merchandise may be resold only in New York; and the buyer indicates that it will spend $5,000.00 on his own account to promote the sale of the merchandise. No selling commission, assist, royalty, or license fee is involved. Is transaction value the proper method of appraisement and, if so, what is the transaction value?

  1. ANo, transaction value is inapplicable because there is a restriction on the disposition or use of the merchandise (i.e., the merchandise may be resold only in New York).
  2. BYes, $50,000.00
  3. CYes, but it is impossible to calculate the transaction value based on the information provided
  4. DYes, $55,000.00
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 152.103(a)(2)

The correct answer is B because the transaction value method applies under 19 CFR 152.103(a)(2), which defines transaction value as the price actually paid or payable, regardless of resale restrictions or promotional expenses. The restriction on resale in New York does not invalidate the transaction value method, as the regulation does not exclude such terms. The 5,000 promotion cost is the buyer’s own expense and not part of the transaction value, which is solely the 50,000 agreed price. Options A and D incorrectly assume resale restrictions or promotional costs affect the transaction value, while C misstates that the information is insufficient when the price is explicitly provided.

Q62. Use the provided calendar and the following entry record information to determine the answer with the correct dates in order for 1) entry filing due date, 2) final possible post-summary correction (PSC) submission date without an extension, and 3) final protest submission date. If any single date in the series is incorrect, the entire answer is incorrect. • The shipment is of commercial goods whose entered value exceeds $2,500.00, and it arrived at the port of entry on February 15, 2024. • The date of entry is the same date that the broker filed entry and is February 16, 2024. • Broker filed entry summary and paid the amount due on March 4, 2024. • Broker filed a PSC on April 15, 2024, requesting a refund and accelerated liquidation. CBP disagreed in part with the PSC, and the entry liquidated on April 26, 2024.

  1. AMarch 1, 2024; December 12, 2024; October 23, 2024
  2. BFebruary 15, 2024; April 15, 2024; August 15, 2024
  3. CMarch 7, 2024; December 10, 2024;July 25, 2024
  4. DMarch 1, 2024; December 10, 2024; October 23, 2024
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 141.5; ACE BRPD, Chapter 6; 19 CFR 174.12(e)

The entry filing due date is March 1, 2024, as entry must occur within 15 calendar days of arrival (February 15, 2024, plus 15 days) under 19 CFR 141.5. The final PSC submission date is December 12, 2024, because PSCs must be filed within 180 days of the entry summary filing (March 4, 2024, plus 180 days), and the liquidation date (April 26, 2024) does not limit this period per 19 CFR 174.12(e). The final protest submission date is October 23, 2024, as protests must be filed within 180 days of entry (February 16, 2024, plus 180 days) under 19 CFR 141.5. Other options incorrectly apply deadlines tied to liquidation or miscount days.

That is 5 of 77. Sit the full May 2024 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.