CUSTOMS CERTIFIED SPECIALIST 2026 TEST PAPER QUESTIONS AND ANSWERS GRADED A+

CUSTOMS CERTIFIED SPECIALIST 2026 TEST PAPER
QUESTIONS AND ANSWERS GRADED A+
✔✔PENALTY#: CUSTOMS BROKER TRANSACTED BUSINESS AT AN OFFICE NOT
SPECIFIED IN LICENSE. - ✔✔C012

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY OF CHANGES TO
BUSINESS ADDRESS. - ✔✔C260

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY CHANGES TO BUSINESS
NAME. - ✔✔C261

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY CHANGES TO MEMBERS
OF PARTNERSHIP - ✔✔C262

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY CHANGES TO
OFFICERS/DIRECTORS OF CORPORATION - ✔✔C263

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY CHANGES IN
OWNERSHIP OF CORPORATION. - ✔✔C265

✔✔PENALTY#: CUSTOMS BROKER FAILED TO NOTIFY CHANGES TO PERSONS
(KNOWLEDGE REQUIREMENTS) - ✔✔C266

✔✔PENALTY#: CUSTOMS BROKER FAILED TO ACCOUNT TO CLIENT FOR
FUNDS OWED OR REFUNDED - ✔✔C267

✔✔PENALTY#: CUSTOMS BROKER FAILED TO KEEP RECORDS COVERING ALL
FINANCIAL TRANSACTIONS. - ✔✔S269

✔✔PENALTY#: CUSTOMS BROKERS FAILED TO KEEP APPROPRIATE
ACCOUNTING AND SUPPORTING DOCUMENTS - ✔✔C270

✔✔PENALTY#: CUSTOMS BROKER FAILED TO KEEP COPIES OF ALL
DOCUMENTS RELATING TO THEIR BUSINESS. - ✔✔C271

✔✔PENALTY#: CUSTOMS BROKER FAILED TO KEEP SEPARATELY COPIES OF
THEIR RECORDS AND BOOKS OF ACCOUNT RELATING TO BUSINESS AS A
CUSTOMS BROKER AND SUB-AGENT - ✔✔C272

✔✔PENALTY#: PERSON FAILED TO PAY DUTIES ON ACCOUNTED GOODS -
✔✔C336

, ✔✔UNDER _________________ ________ OF THE CUSTOMS ACT, THE
IMPORTER IS RESPONSIBLE FOR THE ACCURACY OF AN ENTRY. - ✔✔SECTION
32

✔✔TO APPLY FOR A RULING USING CARM PORTAL, CUSTOMS BROKERS WILL
REQUIRE DELEGATED AUTHORITY FROM THEIR CLIENT'S ACCOUNT:
TRUE OR FALSE? - ✔✔TRUE

✔✔SUBSECTION ________ OF THE CUSTOMS ACT, PROVIDES THE AUTHORITY
FOR THE RECORD KEEPING REQUIREMENTS FOR IMPORTERS - ✔✔40(1)

✔✔AN INDIVIDUAL PERSON WHO WORKS FOR A CUSTOMS BROKER IS ALSO
DEEMED TO HAVE BEEN LICENSED AS A CUSTOMS BROKER.
TRUE OR FALSE? - ✔✔FALSE

✔✔AN APPLICATION FOR A CUSTOMS BROKERS LICENSE IS APPLIED FOR BY
FILLING IN A COMPLETED FORM _________ WITH CBSA - ✔✔L53

✔✔A CUSTOMS BROKER IS -ONLY- REQUIRED TO RETAIN A COPY OF ALL
FINANCIAL TRANSACTIONS MADE WHILE TRANSACTING BUSINESS AS A
CUSTOMS BROKER.
TRUE OR FALSE? - ✔✔FALSE - A CUSTOMS BROKER MUST RETAIN MUCH
MORE THAN JUST FINANCIAL RECORDS.

✔✔C010 - ✔✔CUSTOMS BROKER FAILED TO PROVIDE RECORDS WITHIN
SPECIFIED TIME LIMIT.

✔✔C260 - ✔✔CUSTOMS BROKER FAILED TO NOTIFY CHANGES TO A BUSINESS
ADDRESS

✔✔C267 - ✔✔CUSTOMS BROKER FAILED TO ACCOUNT TO CLIENT FOR FUNDS
OWED OR REFUNDED

✔✔C272 - ✔✔CUSTOMS BROKER FAILED TO KEEP SEPARATELY COPIES OF
THE RECORDS AND BOOKS OF ACCOUNTING RELATING TO BUSINESS AS A
CUSTOMS BROKER AND SUB-AGENT

✔✔C336 - ✔✔PERSON FAILED TO PAY DUTIES ON ACCOUNTED GOODS

✔✔C011 - ✔✔PERSON ACTED AS A CUSTOMS BROKER WITHOUT A LICENSE