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

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  1. A shipment of men's woven cotton shirts arrives with a commercial invoice showing $15/unit. CBP suspects undervaluation and finds identical goods sell for $22/unit. Which valuation method may CBP apply?

    Answer: Identical merchandise value under 19 USC 1401a(c)

    When transaction value is rejected, CBP applies methods in hierarchical order; identical merchandise value is the second method under 19 USC 1401a(c).

  2. An importer of record fails to pay estimated duties within 10 working days of entry summary filing. What is the consequence?

    Answer: Interest accrues on the unpaid duties and the bond may be called

    Under 19 USC 1505(c), interest accrues on underpaid duties, and CBP may make demand on the surety bond for unpaid amounts.

  3. A broker files an entry and the goods are examined by CBP. Examination reveals a TSCA (Toxic Substances Control Act) violation. Who bears primary responsibility?

    Answer: The importer of record, who certified TSCA compliance on the entry

    TSCA compliance certification is made by the importer of record, who bears legal responsibility for the accuracy of that certification.

  4. A shipment is selected for an intensive exam (X-ray and physical). Exam fees are billed to the importer. The goods are ultimately released. Can the importer recover exam costs?

    Answer: No, exam costs are the importer's responsibility regardless of outcome

    CBP examination costs are borne by the importer of record as a cost of importing, and are not refunded even when no violations are found.

  5. A CF-4647 (Notice to Mark or Notice to Redeliver) is issued. The importer disagrees with the marking requirement. What is the importer's most immediate remedy?

    Answer: Comply with the marking requirement or post a marking bond pending protest

    The importer must comply with the CF-4647 by marking the goods properly or can post a marking bond to avoid redelivery while pursuing an administrative protest.

  6. Under the drawback rules, an exporter claims manufacturing drawback on goods that used 100 lbs of imported steel but the exported product only contains 80 lbs. What is the maximum drawback amount?

    Answer: 99% of the duties paid on 80 lbs of steel actually used in the exported product

    Manufacturing drawback is limited to 99% of duties paid on the quantity of imported merchandise actually used in the exported article.

  7. An entry is flagged by the Automated Targeting System (ATS) for national security review. CBP issues a 'Do Not Load' message to the foreign port. What authority enables this action?

    Answer: The 24-hour advance manifest rule under 19 CFR 4.7b allowing pre-departure targeting

    The 24-hour advance manifest rule (sea cargo) requires advance data submission and gives CBP authority to issue 'Do Not Load' orders before a vessel departs.