CCS Broker and Importer Compliance 2

Question 1

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

Accepted Answer

Transacting customs business while the broker's permit is suspended

Answer

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

Question 2

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

Accepted Answer

5 years

Answer

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

Question 3

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

Accepted Answer

Power of Attorney

Answer

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

Question 4

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

Accepted Answer

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

Answer

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

Question 5

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

Accepted Answer

The importer of record

Answer

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

(CCS) Certified Customs Specialist Practice Test