CBLEsim

October 2018 Customs Broker Exam

The October 2018 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. 51 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 113 and Part 111, per CBP's own answer key.

Five questions from this exam

Q64. A U.S. importer purchased automobile tires from a manufacturer located in Seoul, South Korea. The importer paid $47,780 ex-factory. The price does not include U.S. duty (2.5 % ad valorem for the tires), MPF (.3464%), HMF (.125%), and inland freight from Seoul to the Port of Busan, South Korea ($3,075). What is the entered value?

  1. A$ 43,285
  2. B$ 44,705
  3. C$ 46,360
  4. D$ 47,780
  5. E$ 50,855
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 152.103(a)

The correct answer is D) $47,780 because the entered value is the "price actually paid or payable" under 19 CFR 152.103(a), which includes the ex-factory price without adjustments for foreign inland freight or other charges not included in the transaction. The $3,075 inland freight is excluded because the price does not include it, as clarified in 19 CFR 152.103(a)(5)(i), which states that foreign inland freight charges are not added to the transaction value if not included in the price paid. Options A, B, and C incorrectly subtract costs or duties that are not part of the entered value calculation. Option E adds unmentioned charges, which are irrelevant.

Q23. Blaster Corporation imported 8 ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.1080, Harmonized Tariff Schedule of the United States. The duty rate for these bearings is 2.4% ad valorem. The bearings are also subject to antidumping duties. The ball bearings are shipped from Germany to the U.S. via ocean container and formally entered in Charleston, South Carolina. The total value of the shipment of ball bearings is $7,785.00. The applicable antidumping duty cash deposit rate is 39.40%. What is the total amount of fees and estimated duties that should be reported on CBP Form 7501?

  1. A$186.84
  2. B$213.81
  3. C$3,067.29
  4. D$3,281.10
  5. E$3,290.83
Show the answer and explanation
Correct answer: E  · Authority: 19 CFR 24.24

The correct answer is E because it includes the ad valorem duty (2.4% of $7,785 = $186.84), the antidumping duty (39.40% of $7,785 = $3,067.29), the harbor maintenance fee (0.125% of $7,785 = $9.73), and the maritime port fee (0.125% of $7,785 = $9.73), totaling $3,290.83. The tempting options omit one or more fees (e.g., A omits all but the duty and antidumping duty, B omits the harbor maintenance fee, C omits the port fees, D omits the harbor maintenance fee and includes an incorrect antidumping duty calculation). The authority (19 CFR 24.24) mandates the port use fee (HMF) and the maritime port fee (MPF) as separate charges, both calculated at 0.125% of the shipment value.

Q58. Excessive deposits of Alcohol or Tobacco taxes cannot be refunded in cases where:

  1. AThe tax was paid or collected on an imported article seized and forfeited, or destroyed as contraband.
  2. BThe tax was paid or collected on an article imported for the personal or household use of the importer.
  3. CThe tax was paid or collected on an article refused admission to Customs territory and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended.
  4. DThe tax was over paid due to misclassification of the article.
  5. EThe refund of tax is pursuant to a claim based solely on errors of computation of the quantity of the imported article, or on mathematical errors in computation of the tax due.
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 24.36(d)

The correct answer is D because 19 CFR 24.36(d) explicitly lists the excepted cases where refunds of alcohol or tobacco taxes are allowed, and misclassification is not among them. Options A, C, and E are explicitly listed in the excepted cases (19 CFR 24.36(d)(6), (7), and (5), respectively), meaning refunds are permitted in those scenarios. Option B is also an excepted case (19 CFR 24.36(d)(1)), allowing refunds for personal or household use. Since D is not among the excepted cases, it is the only scenario where refunds are disallowed.

Q27. The _____________, as well as the principal, remains liable on a terminated bond for obligations incurred prior to termination.

  1. ABroker
  2. BConsignee
  3. CCustoms Port
  4. DNominal Consignee
  5. ESurety
Show the answer and explanation
Correct answer: E  · Authority: Surety 19 CFR 113.3

The correct answer is E) Surety because 19 CFR 113.3 explicitly states that the surety, along with the principal, remains liable for obligations incurred before bond termination. The other options are incorrect because brokers (A), consignees (B), customs ports (C), and nominal consignees (D) are not mentioned in the regulation as parties with continuing liability under a terminated bond. The authority directly ties liability to the surety, not any other entity.

Q65. Mary’s Motor speedway in Buffalo, NY purchased 1 BMW car from Everything Foreign Auto dealers in London. The invoice that was prepared for the sale and the shipment of the car listed the total price paid or payable of 100,000 British pounds. The sales contract did not include an agreed upon currency exchange rate. The car was shipped by vessel from Liverpool, England on March 25, 2018 and arrived in Newark, NJ on April 3, 2018. The certified quarterly rate of exchange for the British pound on March 25, 2018 was $1.50. However, the certified quarterly rate of exchange for the pound on April 3, 2018 was $2.00. Which of the following is the value to be declared for entry purposes?

  1. A$100,000
  2. B$150,000
  3. C$200,000
  4. D$250,000
  5. E$300,000
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 159.31 19 CFR 159.34

The correct answer is B) 150,000 because 19 CFR 159.31 and 19 CFR 159.34 require the use of the certified exchange rate on the date of shipment (March 25, 2018), which was 1.50. The value is calculated by multiplying the invoice amount (100,000 GBP) by this rate, resulting in 150,000. Options A, C, D, and E are incorrect because they either use the wrong exchange rate (e.g., the April 3 rate in C) or misapply the rules by ignoring the shipment date requirement. The regulations explicitly prioritize the certified rate on the shipment date, not the arrival date or any other arbitrary rate.

That is 5 of 51. Sit the full October 2018 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

51 questions from this sitting are in the simulator, in their original exam order, on a 2 hour 52 minute clock. Same order the candidates saw them in, same pace.

29 questions are left out: 15 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.

Sit the October 2018 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.