CCS Cheat Sheet 2026

The 30 highest-yield CCS facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. Under 19 CFR Part 113, which document serves as the formal agreement between CBP, the principal, and the surety establishing bond obligations? → CBP Form 301
2. When a continuous bond amount becomes insufficient due to increased import activity, how quickly must the importer file a superseding bond? → Within the timeframe specified in CBP's demand letter, typically 30 days
3. Under 19 USC 1618, CBP has authority to remit or mitigate a fine, penalty, or forfeiture. This authority is exercised by: → The Secretary of the Treasury or their delegate (CBP)
4. Who may serve as the claimant on a US customs drawback claim? → The party who paid the duties or one who received a formal assignment of drawback rights
5. A Prior Disclosure under 19 USC 1592(c)(4) must be filed before CBP has: → Commenced a formal investigation
6. What determines the correct classification of a good under the HTS? → Material composition and use
7. What is the time limit for an importer to file a duty drawback claim after exportation of the goods? → 5 years
8. Under the US-Australia FTA, importers claiming preferential tariff treatment must: → Maintain records supporting the claim but no formal certificate is required
9. In U.S. trade law, 'dumping' is most accurately defined as selling imported merchandise at: → Less than fair value, typically below the comparable price in the exporter's home market
10. What is the primary electronic system used by CBP and PGAs to process import data and PGA filings in the U.S.? → Automated Commercial Environment (ACE)
11. When must a formal entry be filed for imported goods? → When goods exceed $2,500 in value
12. When a surety company wishes to terminate a continuous bond, what is the minimum advance notice required to be given to CBP? → 30 days
13. Which of the following would most likely qualify as a countervailable subsidy in a CVD investigation? → A foreign government providing below-market-rate loans to an exporter
14. Which of the following scenarios would require a customs bond, regardless of the shipment's value? → A commercial shipment of firearms.
15. Which system is used by CBP to process electronic entries from importers and brokers? → ACE
16. If CBP determines that an importer's bond is insufficient, what action can CBP require? → Bond strengthening or replacement with a higher-amount bond
17. When goods are sold through a middleman before importation, U.S. Customs may allow 'first sale' valuation. What is the primary condition for using first sale? → The goods must be clearly destined for the United States at the time of the first sale
18. Caribbean Basin Initiative (CBI) benefits do NOT extend to which of the following goods? → Canned tuna in oil
19. What is the term for the clause in a customs bond that limits the surety's total liability to a stated maximum dollar amount? → Penal sum
20. Which of the following actions would most likely trigger a fraud finding under 19 USC 1592 rather than gross negligence? → Using a forged certificate of origin to claim preferential duty rates
21. Under 19 CFR Part 141, who is qualified to be the 'importer of record' on a US customs entry? → The owner, purchaser, or licensed customs broker acting as agent
22. Under the WTO Customs Valuation Agreement, which of the following costs must be ADDED to the price paid or payable when determining transaction value? → Assists provided by the buyer free of charge to the producer
23. When importing a vehicle, which TWO agencies typically require separate compliance declarations? → EPA and NHTSA (Department of Transportation)
24. The Lacey Act Declaration is required for which type of imported goods? → Plants, wood, and wood products including paper
25. Under the 'fallback' or 'other' method (Method 6) of customs valuation, which approach is explicitly PROHIBITED? → Basing value on the highest of two acceptable alternative values
26. The National Marine Fisheries Service (NMFS) operates under which federal department? → Department of Commerce
27. What is a 'split shipment' and how does it affect the de minimis ($800) threshold? → CBP combines all portions to determine if the total exceeds $800
28. Which document is required to initiate the formal entry of imported goods into the U.S.? → CBP Form 3461
29. Which document serves as the primary legal basis for CBP to assess and collect duties on imported goods? → Entry Summary (CBP Form 7501)
30. What is the primary method used by U.S. Customs to determine the value of imported goods? → Transaction value