CBLE Import Compliance and Risk Management 3

Question 1

Reasonable care under 19 U.S.C. § 1484 requires the importer of record to do which of the following?

Accepted Answer

Make entry using information that is accurate and complete to the best of their knowledge

Answer

Section 1484 places a legal duty of reasonable care on importers to provide accurate, complete information when making entry, regardless of whether a broker is used.

Question 2

An antidumping duty (ADD) cash deposit rate is assessed at the time of entry. When is the final ADD rate determined?

Accepted Answer

During an administrative review after the entry period

Answer

ADD cash deposit rates are preliminary; the final rate is set during an annual administrative review conducted by the Department of Commerce, which can retroactively change the duty owed.

Question 3

Which CBP form is used to formally protest a CBP decision on a liquidated entry?

Accepted Answer

CBP Form 19

Answer

CBP Form 19 is the Application for Further Review of Protest used to contest CBP's decisions on rate or classification after liquidation.

Question 4

A shipment of goods arrives and CBP suspects they may be subject to a detention order from another agency. Under what authority can CBP detain the goods?

Accepted Answer

19 U.S.C. § 1499 — Examination of merchandise

Answer

CBP uses its authority under 19 U.S.C. § 1499 to examine and detain merchandise while it coordinates with partner government agencies that have enforcement jurisdiction.

Question 5

An importer voluntarily discloses a pattern of undervaluation errors before CBP detection. Under the penalty mitigation guidelines, this disclosure typically results in what outcome?

Accepted Answer

Significant reduction or elimination of penalties

Answer

CBP's penalty mitigation guidelines provide substantial relief — often reducing penalties to zero or a nominal amount — when importers voluntarily disclose violations prior to CBP inquiry.

(CBLE) Customs Broker License Exam Practice Test

(CBLE) Customs Broker License Exam Practice Test

CBLE Import Compliance and Risk Management 3