Question 1
Which ONE of the following constitutes an impermissible "misuse of license or permit" pursuant to CBP regulations pertaining to licensed customs brokers?
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Accepted answer: A
Questions 1–32 of 80 · the first 40% of this paper
Reproduced from CBP’s released examination and answer key. Apply the regulations and reference editions used for this sitting, not necessarily today’s rules. Original wording is preserved.
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Which ONE of the following constitutes an impermissible "misuse of license or permit" pursuant to CBP regulations pertaining to licensed customs brokers?
Accepted answer: A
AA Customs Brokers, Inc. has a corporate customs broker license and a national permit. Tom, the individually licensed broker who was the corporation's national permit qualifier, has recently resigned from AA Customs Brokers, Inc. What is the maximum number of days from Tom's effective resignation date that AA Customs Brokers, Inc. has to find a new licensed customs broker to qualify its national permit to avoid their permit's revocation by operation of law?
Accepted answer: D
By what date must an initial petition for relief in a seizure and a penalty case be filed?
Accepted answer: D
What are the requirements for CBP to consider an offer in compromise under the Tariff Act of 1930 (as amended) arising from a violation of Customs law?
Accepted answer: B
Which ONE of the following is NOT required to be maintained by a broker as evidence of their registration for, attendance at, or completion of the qualifying continuing broker education?
Accepted answer: D
Which people and/or entities must certify completion of the continuing broker education requirement with their status report required under 19 CFR 111.30(d)? i. Individually licensed brokers; ii. Partnerships with customs broker licenses; iii. Associations with customs broker licenses; iv. Corporations with customs broker licenses
Accepted answer: A
ZX Customs Brokers, Inc. (ZX) is a customs broker that is a corporation. George Forest, an individually licensed customs broker, is ZX’s Vice President of Compliance and is the qualifier for ZX’s license and national permit. On May 1, 2025, the Executive Director, Office of Trade, CBP accepts Mr. Forest’s voluntary suspension of his individual license for one year effective May 5, 2025 due to health issues. ZX’s Import Manager, Jayne Smythe, is an individually licensed broker, but she is not a duly appointed officer of ZX. Which of the following statements is FALSE?
Accepted answer: A
Suzy Smith is a licensed customs broker, and her license is overseen by the Processing Center located in Miami, Florida. Ms. Smith seeks to obtain a national permit in her individual capacity to transact customs business throughout the customs territory of the United States. Ms. Smith's application included the following information: (1) the applicant's broker license number and date of issuance; (2) the address, telephone number, and email address of the office designated by the applicant as the office of record; (3) the name, telephone number, and email address of the point of contact to be available to CBP to respond to issues related to the transaction of customs business; (4) a list of all employees together with the specific employee information prescribed in 19 CFR 111.28 for each employee; (5) the location where records will be retained; (6) the name, telephone number, and email address of the knowledgeable employee responsible for broker-wide records maintenance and financial recordkeeping requirements; (7) and a receipt showing that the fees specified in 19 CFR 111.96(b) and (c) have been paid. What additional materials must Ms. Smith provide to complete her application for a national permit?
Accepted answer: C
When a protest is filed on behalf of a principal by an agent, who is not an attorney at law or a customhouse broker or his authorized employee, what document must also be filed to demonstrate the agent is authorized to file protest?
Accepted answer: D
The U.S. Department of Defense (DoD), an agency or office of the United States Government, hires a licensed customs broker for the importation of armor equipment to be used in a new concept unmanned tank style vehicle. The DoD instructs the broker that a power of attorney is NOT required due to the nature and sensitivity of the importation, and the fact that the equipment is for the account of the DoD. Which of the below statements is TRUE?
Accepted answer: D
Which of the following parties is required to maintain records and render them for examination and inspection by CBP?
Accepted answer: C
When merchandise is withdrawn from a bonded warehouse, records relating to the withdrawal must be retained by a customs broker for how many years from the date of the last withdrawal?
Accepted answer: C
In transacting customs business, licensed customs brokers must exercise responsible supervision and control. CBP's determination of what is necessary to perform and maintain responsible supervision and control will vary depending upon the circumstances in each instance. Regardless of the circumstances, which ONE of the following factors is a mandatory requirement for licensed customs brokers to exercise responsible supervision and control when conducting customs business?
Credit given for all answers.
Andrew Balder, an employee of PM Morris Customs Brokerage (MCB), has decided to import dual color lapel men’s dress jackets to take advantage of their exploding popularity. One of MCB's clients regularly imports comparable dress jackets and has a record number of sales. Which of the following statements is CORRECT?
Accepted answer: D
_____ means an activity performed by a business entity to ensure that documents for a related business entity or entities are prepared and filed with CBP using "reasonable care", but such activity does not extend to the actual preparation or filing of the documents or their electronic equivalents.
Accepted answer: A
An individually licensed broker subject to continuing broker education requirements completed a qualifying course on April 15, 2027. The broker is maintaining appropriate records pertaining to their continuing education in accordance with applicable CBP regulations. The broker certified completion of their continuing education hours with the filing of their triennial status report on February 1, 2030. For how long is the broker required to maintain a record of their April 15, 2027, continuing education course - which of the following dates identifies the right timeframe?
Accepted answer: B
Which answer choice correctly completes the following statement: Upon CBP's request, the individual broker must make available to CBP the information and documentation pertaining to the qualifying continuing broker education completed during a triennial period on or before _____.
Accepted answer: C
At the conclusion of the 2024-to-2027 triennial reporting period, Joe Slacker, a licensed customs broker and part-time college student, completed eight hours of accredited continuing broker education and two semesters of supply chain management college coursework. As a customs broker he was required to complete 20 hours of qualifying continuing broker education. Mr. Slacker submitted a triennial status report, but he failed to report or certify compliance with the continuing broker education requirement. What must Mr. Slacker do to rectify his non-compliance and maintain his license?
Accepted answer: C
What is the penalty for any person who intentionally transacts customs business, other than as provided in 19 CFR 111.2(a)(2), without holding a valid broker's license?
Accepted answer: D
Mr. Jones, a buying agent with power of attorney for importer American Widgets, employs licensed customs broker Ms. Smith for the transaction of customs business and Speedy Freight Forwarder for the transportation of merchandise on behalf of American Widgets. Mr. Jones does not have a customs broker license. American Widgets' imported merchandise was not purchased on a delivered duty-paid basis. Ms. Smith executed a power of attorney directly with American Widgets. Of the following choices, what additional action must Ms. Smith take for billing purposes?
Accepted answer: A
Smith Imports, an importer located in Baltimore, MD, purchased 100,000 pounds of South Korean steel. The shipment is due to arrive in Los Angeles, CA on May 25, 2025. The steamship line estimates a conveyance arrival date of May 28, 2025. Smith Imports instructed its customs broker to make entry at the port of Baltimore. The customs broker advises that the product is subject to an absolute quota, and as of May 15, the steel quota is considered filled. The next quota period opens on July 1, 2025. Which of the following is NOT an appropriate action for the customs broker to take on behalf of Smith Imports?
Accepted answer: D
The annual Tariff Rate Quota (TRQ) limit for beef from Argentina is 20,000,000 KG. The quota period is an annual quota that begins on January 1st. A filer entered beef from Argentina as a type 02 quota entry. Quota was allocated and the entry received a presentation date of July 1, 2025. On September 1, 2025, the filer realized that the quantity of the beef was not accurately recorded, and more beef was imported than originally claimed on the entry. The quota filled on August 1, 2025. The entry has not liquidated. Of the options below, what is the best action the filer could take?
Accepted answer: C
ATC Imports hires Fry Customs Brokers to file an entry for imported carpets subject to a tariff-rate quota. CBP Officer James inadvertently releases the merchandise before the proper presentation of the entry summary, and the quota is nearing fulfillment. The port director has decided to issue liquidated damages. Which of the facts below would justify the port director's decision?
Accepted answer: D
PB Creations, Inc. (PB) is the importer of record and consignee for an entry of peanut butter from Argentina that is subject to an absolute quota. On Sunday, May 31, 2025, at 8:00 am, Eastern AH Brokers, the authorized broker for PB, filed an error-free entry and entry summary in CBP’s Automated Commercial Environment (ACE) and scheduled payment of estimated duties via statement. The shipment is due to arrive at the Customs port of Baltimore, Maryland, on June 1, 2025. The shipment actually arrives at the port of Baltimore on Monday, June 2, 2025, at 12:03 pm Eastern, based on the manifest information filed in ACE. AH Brokers pays the statement on Thursday, June 12, 2025, at 5:00 pm Eastern. Based on this fact pattern, which of the date and time combinations below is the correct presentation date establishing quota priority for the entry of peanut butter from Argentina?
Accepted answer: B
On May 15, 2025, CBP Headquarters issued public notice that 116,000 dozen brooms of broom corn classifiable under subheadings 9603.10.40 to 9603.10.60 have been entered or withdrawn for consumption and that the quota is nearing fulfillment. Such brooms are covered by a tariff-rate quota. Your customs brokerage client has 6,000 dozen broom corn brooms, valued at $0.95 each, arriving July 9, 2025, from India. The brooms are country of origin India. Your client does not want to enter any brooms into a bonded warehouse. There is no harbor maintenance fee. You calculate the merchandise processing fee (MPF) to be $236.94. Based on this fact pattern, which of the following best describes the applicable entry process when a tariff-rate quota is nearing fulfillment?
Accepted answer: C
Of the four choices below, which is the best CLASSIFICATION of diammonium hydrogenorthophosphate?
Accepted answer: D
Of the four choices below, which is the best CLASSIFICATION of a pair of men’s trousers made up of 100 percent polyester knit pile fabric, the outer surface of which has been laminated with a polyester material that completely obscures the underlying fabric?
Accepted answer: A
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Continue in the mock exam →What is the dutiable value of the press?

Accepted answer: A
The facts indicate that a Fast Brokers employee created a transportation entry on a CBP Form 7512. CBP regulations also grant other parties the authority to file transportation entries. Which of the parties listed below does not have the regulatory authority to file the transportation entry under the facts provided?

Accepted answer: C
Refer to the Commercial Invoice. How will the price change that Stampa, the seller, offered to BQ Printers, the buyer, affect transaction value?

Accepted answer: B
The following additional facts apply only to this question (Question No. 24). Fast Brokers obtained additional documentation from the client stating that the country of origin of the Luxemburg Digital Press is Italy. Upon review, a Fast Brokers auditor determined that there were errors in the duties, taxes, and fees charged on the invoice to BQ Printers. What will be the total amount of the corrected broker invoice?

Accepted answer: B
The following additional facts apply only to this question (Question No. 25). Additionally, for this question only, you are to assume that the duties, taxes, and fees that Fast Brokers included on its broker invoice to BQ Printers are correct. The CBP Form 7512 had a typographical error stating that there were 5 boxes of disassembled parts instead of 6 boxes as shown on the airway bill. Exact Trucking delivered 5 boxes. BQ Printers has proof that the contents of the missing box comprised 50% of the value of the whole press. The entry summary is not liquidated. Which of the listed regulations describes the process by which BQ Printers may provide CBP with evidence of the shortage and request a duty allowance?

Accepted answer: C