CBP / BPA CBP Trade & Tariff Regulations 1

Question 1

What is the primary legal authority that governs the collection of customs duties by CBP?

Accepted Answer

The Tariff Act of 1930

Answer

The Tariff Act of 1930 (also known as the Smoot-Hawley Act) is the foundational legislation governing the assessment and collection of customs duties.

Question 2

The Harmonized Tariff Schedule of the United States (HTSUS) is used by CBP officers to perform which function?

Accepted Answer

Classify imported goods and determine the applicable duty rate

Answer

The HTSUS provides CBP officers a standardized classification system for all imported goods to determine the correct duty rate.

Question 3

Under CBP regulations, what is the current de minimis threshold below which imported goods are generally exempt from customs duties?

Accepted Answer

$800

Answer

The U.S. de minimis threshold is $800, meaning shipments valued at $800 or less are generally exempt from duties and taxes.

Question 4

What is the term for the fraudulent practice of shipping goods through a third country to disguise their true country of origin and avoid higher tariffs?

Accepted Answer

Transshipment fraud

Answer

Transshipment fraud involves routing goods through an intermediate country to falsely represent origin and avoid applicable tariffs or trade restrictions.

Question 5

Which CBP program allows importers to receive advance rulings on tariff classification, country of origin, and valuation before importing goods?

Accepted Answer

Binding Ruling Program

Answer

CBP's Binding Ruling Program allows importers to request official decisions on classification, valuation, or origin before importing, providing certainty and compliance guidance.

CBP / BPA Practice Test

CBP / BPA Practice Test

CBP / BPA CBP Trade & Tariff Regulations 1