CCS Import Entry Process 3

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?

Accepted Answer

Warehouse entry (Type 21)

Answer

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'?

Accepted Answer

To provide CBP advance cargo information for risk assessment before vessel departure

Answer

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?

Accepted Answer

Container stuffing location

Answer

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?

Accepted Answer

File a protest under 19 USC 1514 within 180 days of liquidation

Answer

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?

Accepted Answer

Liquidation

Answer

Liquidation is the final computation of duties, taxes, and fees owed on an entry, after which the entry is considered closed.

(CCS) Certified Customs Specialist Practice Test

(CCS) Certified Customs Specialist Practice Test

CCS Import Entry Process 3