October 2024 Customs Broker Exam

The October 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. 79 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 111, Part 190 and Part 152, per CBP's own answer key.

Five questions from this exam

Q1. Which ONE of the following permits constitute sufficient permit authority for a customs broker to conduct customs business within the customs territory of the U.S.?

  1. ANational permit
  2. BAssociation or corporation permit
  3. CPartnership permit
  4. DNo permit
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 111.2(b)

The correct answer is A) National permit because 19 CFR 111.2(b) mandates that a customs broker must obtain a license (interpreted as a "national permit") to conduct customs business, as explicitly stated in 19 CFR 111.2(a)(1). The other options (B, C, D) are not supported by the text: 19 CFR 111.2(a)(2) only exempts individuals acting on their own account or as authorized employees of a licensed broker, not entities like associations, corporations, or partnerships. "No permit" (D) is invalid because the regulation explicitly requires a license unless the specific exceptions apply, which are not relevant here.

Q16. Which of the following statements is FALSE with respect to the Power of Attorney (POA)?

  1. AThe language in the POA confirming that Echo’s agent is: 1) a resident; and 2) authorized to accept service of process against Echo means that the POA can be accepted by CBP pursuant to 19 CFR 141.36.
  2. BThe POA must also have attached documentation establishing the authority of Joan McKay to execute the POA on behalf of Echo pursuant to 19 CFR 141.37.
  3. CThe written notification set forth in 19 CFR 111.29(b)(1) must be on, or attached to, the POA pursuant to 111.29(b)(2)(i).
  4. DThe POA must contain a corporate seal of the grantor as specified in 19 CFR 113.37(g)(1)(v).
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 111.29; 19 CFR 141.36; 19 CFR 141.38

The correct answer is D because 19 CFR 113.37(g)(1)(v) is not cited in the provided text, and the regulations referenced (19 CFR 111.29, 141.36, 141.38) do not require a corporate seal on a POA. The other options align with the cited authorities: A is valid under 19 CFR 141.36, which permits acceptance of a POA if the agent is a resident and authorized; B is supported by 19 CFR 141.37, which requires documentation verifying the agent’s authority; and C is consistent with 19 CFR 111.29(b)(2)(i), which mandates the written notification be attached to the POA. D is false because no regulation in the provided text mandates a corporate seal.

Q52. Non-quota merchandise that is subject to the Section 232 Presidential Proclamation regarding steel and covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under 19 USC 1490, shall be subject to the duty rates in effect when _____.

  1. AThe immediate transportation entry was accepted at the port of original importation.
  2. BThe shipment arrives at the final destination and a consumption entry is filed.
  3. CNever. Immediate transportation entries are not subject to duties because they are not actually entered into commerce.
  4. DThe immediate transportation shipment is destined for the United States (date of export).
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 141.69(b)

The correct answer is A because 19 CFR 141.69(b) explicitly states that for merchandise entered for immediate transportation (not subject to quota) and consumed at the designated port without being taken into custody, the applicable duty rates are those in effect when the entry was accepted at the port of original importation. Option B is incorrect because the duty rate is determined at entry acceptance, not upon arrival or consumption entry filing. Option C is wrong because the regulation confirms such entries are subject to duties, contrary to the claim that they are not entered into commerce. Option D is irrelevant as the HTSUS text does not reference the export date for duty determination.

Q74. Acme Company in the United States paid $7,000 to a Brazilian factory for a shipment of hula hoops, CIF terms of sale. The $7,000 consists of $6,500 for the toys and $500 for ocean freight and insurance. The Brazilian factory charged Acme Company $8,250 for the toys; however, because the Brazilian factory owed Acme Company $1,750, the Brazilian factory charged only $6,500 for the hula hoops. What is the transaction value?

  1. A$6,500.00
  2. B$7,000.00
  3. C$8,250.00
  4. D$8,750.00
Show the answer and explanation
Correct answer: C  · Authority: 19 CFR 152.103(a)(2); 19 CFR 152.102(f)

The correct answer is C) 8,250.00 because the transaction value is the price actually paid or payable, which includes the original invoice amount of 8,250 before the debt settlement. Even though the Brazilian factory reduced the price to 6,500 to settle a 1,750 debt owed to Acme, 19 CFR 152.103(a)(2) clarifies that indirect payments (such as debt settlements) are included in the transaction value. The 7,000 paid by Acme includes freight and insurance, which are excluded from transaction value under 19 CFR 152.102(f), but the original 8,250 invoice reflects the true price payable. Options A and B ignore the debt adjustment, while D incorrectly adds the debt to the 7,000.

Q48. Using the provided calendar and facts, calculate 1) the date duties, taxes, and fees were DUE after customs release; 2) the last day to file a trade preference claim under the U.S.-Mexico-Canada Agreement (USMCA) under 19 U.S.C. 1520(d) for a refund of excess duties paid; and 3) the last day to file a protest under 19 U.S.C. 1514 for a claim unrelated to a USMCA trade preference claim. • The importer imported merchandise from Mexico. • Entry line 001 was for merchandise that was not eligible for a duty preference claim and the value of the merchandise included an assist that had been fully apportioned on entries made during 2023. • Entry line 002 was for merchandise upon which a duty preference claim was made at the time of entry under the USMCA; however the blanket certificate of origin for the merchandise had expired on January 1, 2024. • Date of Import: January 8, 2024 • Date of Entry: January 9, 2024 • Date entry summary was filed and duties paid: January 19, 2024 • Pending Liquidation Date: November 22, 2024 • A CBP Import Specialist reviewed the entry and denied the preference claim by issuing a CBP Form 29 Notice of Action. The importer did not contest the notice of action. • Actual liquidation date: March 15, 2024 when the Import Specialist processed the rate advance which generated a bill for the duty due. The importer wants to file a protest for the merchandise on line 001 for a refund of the duty paid on the assist that was inadvertently included, and the importer wants to file a post-entry claim for the USMCA duty preference claim that was denied.

  1. AJanuary 19, 2024; September 11, 2024; September 11, 2024
  2. BJanuary 24, 2024; January 8, 2025; September 11, 2024
  3. CJanuary 22, 2024; January 9, 2025; May 21, 2025
  4. DJanuary 23, 2024; January 19, 2025; June 13, 2024
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 142.12(b); 19 CFR 182.31; 19 CFR 171.12(e)

The correct answer is B. The date duties were due after customs release is January 24, 2024, calculated as 10 working days after the entry date (January 9, 2024) under 19 CFR 142.12(b). The last day to file a USMCA preference claim is January 8, 2025, as 180 days from the entry date (January 9, 2024) under 19 CFR 182.31. The protest deadline is September 11, 2024, 90 days after the actual liquidation date (March 15, 2024) under 19 CFR 171.12(e). Other options are incorrect because they misapply the 10-working-day rule, miscalculate protest periods, or use incorrect reference dates.

That is 5 of 79. Sit the full October 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

79 questions from this sitting are in the simulator, in their original exam order, on a 4 hour 27 minute clock. Same order the candidates saw them in, same pace.

1 question is left out: the law they tested has changed since. 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.