Practice Test Geeks(CCS) Certified Customs Specialist Practice Test
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Customs Regulations & 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.

Read the first 7 Customs Regulations & Compliance flashcards as text

  1. Under CBP's reasonable care standard, who bears primary responsibility for the accuracy of import entries?

    Answer: The importer of record

    The Customs Modernization Act places the responsibility on the importer of record to exercise reasonable care in the accuracy of their import declarations.

  2. What is the purpose of CBP's Importer Security Filing (ISF), commonly called '10+2'?

    Answer: To provide advance cargo information for security risk assessment before loading

    ISF requires importers to submit 10 data elements (and carriers 2) to CBP at least 24 hours before cargo is loaded on a vessel bound for the U.S. for security screening.

  3. Which type of customs bond is filed for a specific transaction rather than covering multiple entries over a period of time?

    Answer: Single transaction bond

    A single transaction bond (STB) covers only one specific import entry, as opposed to a continuous bond that covers all entries over a 12-month period.

  4. Under what circumstances may CBP extend the liquidation period of a customs entry beyond one year?

    Answer: When the entry is under a trade remedy investigation, antidumping review, or by statute

    CBP may extend liquidation up to three times (totaling 4 years) when an entry is subject to antidumping/countervailing duty investigations or other statutory reasons.

  5. What is the definition of 'dutiable value' for most imported goods under U.S. customs law?

    Answer: The transaction value — the price actually paid or payable for the goods

    The primary basis of appraisement under U.S. law (19 U.S.C. § 1401a) is transaction value — the price actually paid or payable for goods sold for export to the U.S.

  6. A CCS candidate is reviewing a scenario where an importer did not disclose assists (tooling paid to the foreign manufacturer) on the entry. This is an example of what type of violation?

    Answer: Undervaluation through omission of assists

    Assists such as tooling, molds, or engineering provided by the buyer to the seller must be added to transaction value; failing to do so constitutes undervaluation.

  7. What CBP form is used to request a binding ruling on the tariff classification of merchandise before importation?

    Answer: A written request to the National Commodity Specialist Division or CBP Headquarters

    Binding ruling requests are submitted in letter/written form (not a standardized form) to CBP's National Commodity Specialist Division or Headquarters Ruling Branch.