Practice Test Geeks(CBLE) Customs Broker License Exam Practice Test
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Case Analysis and Interpretation Flashcards

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  1. An importer enters goods under the HTSUS provision for 'other articles of plastics' at 3926.90.99 (5.3%). CBP reclassifies to 'conveyor belts of vulcanized rubber' at 4010.12.50 (duty-free). Who benefits from this reclassification?

    Answer: The importer benefits from the lower rate, and CBP must refund excess duties paid

    A reclassification to a lower or duty-free rate results in a refund of duties overpaid; the importer may file a protest to obtain the refund if CBP has already liquidated.

  2. A shipment of assembled circuit boards enters the US. The boards were designed in the US, components manufactured in Taiwan, assembled in Mexico. Under USMCA, which country is the country of origin for marking purposes?

    Answer: Mexico, the country of last substantial transformation

    For marking purposes, country of origin is determined by the last substantial transformation; assembly in Mexico that creates a new article transforms the origin to Mexico.

  3. An importer pays $500,000 for machinery but also pays a $50,000 royalty to a third-party licensor as a condition of the sale. How is the dutiable value calculated?

    Answer: $550,000—the royalty must be added to the transaction value

    Under 19 USC 1401a, royalties paid as a condition of the sale of the imported goods are included in transaction value regardless of who receives them.

  4. A protest is filed timely on a liquidation, but CBP denies it. The importer disagrees. What is the next step to contest CBP's decision?

    Answer: File a summons with the Court of International Trade (CIT) within 180 days of protest denial

    After CBP denies a protest, the importer has 180 days to file a civil action with the U.S. Court of International Trade under 28 USC 2636.

  5. An entry summary is filed for goods with an invoice value of $800. The importer claims the informal entry threshold applies. What is the current de minimis threshold for informal entries?

    Answer: $2,500 for informal entries and $800 for Section 321 de minimis

    Informal entries apply to shipments valued at $2,500 or less; Section 321 (de minimis) exempts individual shipments of $800 or less from duty entirely.

  6. A customs broker receives a power of attorney (POA) that does not specify limitations. The client calls asking the broker to file a prior disclosure on their behalf. Can the broker do this?

    Answer: Yes, a general POA authorizes the broker to act on all customs matters including prior disclosures

    A general, unlimited POA authorizes the licensed broker to transact all customs business on behalf of the client, which includes filing prior disclosures.

  7. Goods are imported under a foreign trade zone (FTZ) and manipulated to clean and repack. The FTZ operator wants to claim 'domestic status' for the goods. What is required?

    Answer: The goods must be of domestic origin or have been formally entered for consumption and duty paid

    Domestic status in an FTZ is granted to goods that are the product of the US or have been legally imported and all duties paid.