CCS Import Entry Process 3 — Questions and Answers
Question 1: A shipment arrives at a U.S. port and the importer is not ready to pay duties. Which entry type allows storage in a CBP-approved facility while deferring duty payment?
- Consumption entry
- Informal entry
- Warehouse entry (Type 21) (Correct answer)
- Immediate delivery entry
Correct answer: Warehouse entry (Type 21)
A warehouse entry (Type 21) allows goods to be stored in a bonded warehouse with duty payment deferred until withdrawal.
Question 2: What is the purpose of the Importer Security Filing (ISF), commonly called '10+2'?
- To declare the value of goods for duty calculation
- To provide CBP advance cargo information for risk assessment before vessel departure (Correct answer)
- To apply for a duty drawback claim
- To register as a licensed customs broker
Correct answer: To provide CBP advance cargo information for risk assessment before vessel departure
ISF requires importers to submit 10 data elements to CBP at least 24 hours before vessel loading at the foreign port.
Question 3: Which of the following is NOT one of the 10 importer-provided data elements in the ISF?
- Seller name and address
- Container stuffing location (Correct answer)
- Buyer name and address
- Manufacturer (or supplier) name and address
Correct answer: Container stuffing location
Container stuffing location is one of the two carrier-provided elements ('2' in 10+2), not one of the 10 importer-provided elements.
Question 4: After liquidation of an entry, an importer disagrees with CBP's duty assessment. What is the first formal step to dispute it?
- File a lawsuit in U.S. District Court
- File a protest under 19 USC 1514 within 180 days of liquidation (Correct answer)
- Contact the foreign exporter for a revised invoice
- Request a binding ruling from CBP Headquarters
Correct answer: File a protest under 19 USC 1514 within 180 days of liquidation
An importer must file a protest under 19 USC 1514 within 180 days of the date of liquidation to formally challenge CBP's decision.
Question 5: What term describes the final calculation and assessment of duties by CBP on an entry, typically occurring one year after entry filing?
- Appraisement
- Liquidation (Correct answer)
- Reconciliation
- Drawback
Correct answer: Liquidation
Liquidation is the final computation of duties, taxes, and fees owed on an entry, after which the entry is considered closed.
Question 6: Under which scenario would an importer use a 'continuous bond' rather than a 'single entry bond'?
- For one-time importers who rarely import goods
- For importers who make frequent entries throughout the year (Correct answer)
- Only for household goods shipments
- Only when importing goods from Canada
Correct answer: For importers who make frequent entries throughout the year
A continuous bond covers all entries for a 12-month period and is cost-effective for importers who file multiple entries annually.
Question 7: What is the role of a 'surety' in a customs bond?
- The surety is the importer who files the entry
- The surety guarantees payment of duties if the importer defaults (Correct answer)
- The surety is the CBP officer approving the entry
- The surety is the foreign manufacturer of the goods
Correct answer: The surety guarantees payment of duties if the importer defaults
A surety company is the third party that guarantees to CBP that duties, taxes, and fees will be paid if the principal (importer) fails to pay.
CCS Import Entry Process 3
A shipment arrives at a U.S. port and the importer is not ready to pay duties.
Which entry type allows storage in a CBP-approved facility while deferring duty payment?