Practice Test Geeks(CCS) Certified Customs Specialist Practice Test
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Broker and Importer Compliance Flashcards

7 cards from real CCS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

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  1. Under 19 CFR Part 111, a customs broker's license may be revoked or suspended for which of the following violations?

    Answer: Transacting customs business while the broker's permit is suspended

    Transacting customs business while a permit is suspended is a direct violation of 19 CFR 111 and grounds for license revocation or suspension.

  2. An importer of record must retain entry records for a minimum of how many years from the date of entry?

    Answer: 5 years

    19 CFR 163.4 requires importers to retain entry records for 5 years from the date of entry.

  3. Which document serves as the primary authority granted by an importer to a customs broker to transact business on the importer's behalf?

    Answer: Power of Attorney

    A Power of Attorney authorizes a customs broker to act as the importer's agent for customs transactions.

  4. A customs broker who discovers that a previously filed entry contained a material error is required to:

    Answer: File a prior disclosure before CBP identifies the error to mitigate penalties

    Filing a prior disclosure under 19 USC 1592(c)(4) before CBP discovers an error significantly reduces potential penalties.

  5. Under the Customs Modernization Act, which party bears the ultimate responsibility for exercising 'reasonable care' in making entry?

    Answer: The importer of record

    The Customs Modernization Act places the legal obligation of reasonable care on the importer of record, not the broker.

  6. When a customs broker operates under a continuous bond, the bond amount must be at least what percentage of the duties, taxes, and fees paid in the prior calendar year?

    Answer: 10%

    Continuous bonds must be set at a minimum of 10% of duties, taxes, and fees paid in the prior year, with a minimum of $50,000.

  7. Which CBP program allows trusted importers to receive expedited release of low-risk shipments in exchange for supply chain security commitments?

    Answer: Customs-Trade Partnership Against Terrorism (C-TPAT)

    C-TPAT is the voluntary supply chain security program that grants trusted importers expedited processing benefits.