Customs Broker License Exam questions and
answers 2026\2027 A+ Grade
Whose bond is liable when merchandise is delivered directly to a container station from an importing
carrier before merchandise is formally receipted?
- correct answer Importing Carrier
Which regulation discusses U.S. Customs and Border Protection's (CBP) authority to require Customs
bonds?
- correct answer 19 CFR, Part 113
What type of bond is needed to operate as a custodian of bonded merchandise?
- correct answer Bond Type 2
A bond principal receives written notice from Customs and Border Protection (CBP) that the bond
amount is inadequate. How man days does the principal have to remedy the deficiency?
- correct answer 15 days from the date of notification
If ABC Customs Brokers, LLC (ABC) is permitted to file more than one entry for the merchandise, as all
the merchandise is arriving in one conveyance and consigned to one consignee, what type of entry will
ABC file for the sample gowns for which the importer has requested a temporary importation under
bond (TIB) be filed?
- correct answer Entry type 23
ABC Customs Brokers, LLC (ABC) is filing entry at the port of unlading. What port code will ABC enter on
the entry / entry summary for the port in which the entry is filed?
- correct answer 1803
Which Customs Regulation provides the process for separating quantities of merchandise into separate
entries and provides the exception to the rule that all merchandise arriving on one conveyance and
, consigned to one consignee must be included on one entry, under the facts f this Practical Exercise?
- correct answer 19 CFR 141.52(g)
ABC Customs Brokers, LLC (ABC) is filing a Temporary Importation under Bond (TIB) entry for the
merchandise listed on the PRO Forma Invoice No. CM10262022S. What would be the correct
CLASSIFICATION in the correct order of reporting of the gowns on line 001 of the invoice on the entry
summary (CBP Form 7501)?
- correct answer 9813.00..42.3050
Pursuant to the Temporary Importation under Bond (TIB) regulations and CBP Automated Commercial
Environment (ACE) guidance and under the facts provided in this Practical Exercise, what supporting
documents, if any, is ABC Customs Brokers, LLC (ABC) required upload into Document Imaging System
(DIS) or the ACE Portal concurrent with filing the TIB entry summary electronic data?
- correct answer CBP Form 701 entry summary with data usually shown with the Chapter 98 HTSUS, a
statement of use, a declaration that the claimed use is the only use, and a declaration that the
merchandise is not imported for sale or sale on approval; an invoice that complies with 19 CFR 141.81;
and a statement of the bond amount secured or a copy of the Type 08 bond CBP Form 301 or equivalent
CBP has issued a CBP Form 28, Request for Information, for the Temporary Importation under Bond
(TIB) entry that ABC Customs Brokers, LLC (ABC) filed for the importer of record (IOR) Creasioni
Marchesa. The IOR does not have an Automated Commercial Environment (ACE) account. CBP has
issued the electronic CBP Form 28 dated October 28, 2022, with a 30-day response time and mailed a
courtesy copy only to ABC. CBP did not provide the IOR with a copy of the CBP Form 28. Note from the
facts above, that ABC has a valid Power of Attorney with the IOR. Which of the following is FALSE?
- correct answer Under the facts provided, the IOR did not receive proper notice of the CBP Form 28,
Request for Information, because CBP failed to send a paper copy to the IOR in Italy or to ensure
electronic delivery to the IOR in Italy.
Type 01 entry ABC-1234567-8 was released by CBP on July 14, 2022. The summary was filed and paid on
July 28, 2022. On October 1, 2022, the importer advises the broker that one of the lines was subject to
antidumping duties. The increase in duties is $15.90. Which of the following is TRUE?
- correct answer The filer should transmit a Post-Summary Correction (PSC) to change the entry type
from 01 to 03, update the entry summary information, and submit a supplemental duty payment.
Sandra Smith imported a shipment of non-alloy steel threaded rods under 7318.15.5056 / Free from
China. The invoice amount for the merchandise was $7,564.49. The invoice amount reflects the actual
price paid. The shipment arrived by air. The shipment is subject to additional duties of 25% under
classification 9903.88.03. The shipment was entered on an 03 anti-dumping duty (ADD) entry and is
subject to the Merchandise Processing Fee (MPF). The minimum and maximum for the MPF on the date
answers 2026\2027 A+ Grade
Whose bond is liable when merchandise is delivered directly to a container station from an importing
carrier before merchandise is formally receipted?
- correct answer Importing Carrier
Which regulation discusses U.S. Customs and Border Protection's (CBP) authority to require Customs
bonds?
- correct answer 19 CFR, Part 113
What type of bond is needed to operate as a custodian of bonded merchandise?
- correct answer Bond Type 2
A bond principal receives written notice from Customs and Border Protection (CBP) that the bond
amount is inadequate. How man days does the principal have to remedy the deficiency?
- correct answer 15 days from the date of notification
If ABC Customs Brokers, LLC (ABC) is permitted to file more than one entry for the merchandise, as all
the merchandise is arriving in one conveyance and consigned to one consignee, what type of entry will
ABC file for the sample gowns for which the importer has requested a temporary importation under
bond (TIB) be filed?
- correct answer Entry type 23
ABC Customs Brokers, LLC (ABC) is filing entry at the port of unlading. What port code will ABC enter on
the entry / entry summary for the port in which the entry is filed?
- correct answer 1803
Which Customs Regulation provides the process for separating quantities of merchandise into separate
entries and provides the exception to the rule that all merchandise arriving on one conveyance and
, consigned to one consignee must be included on one entry, under the facts f this Practical Exercise?
- correct answer 19 CFR 141.52(g)
ABC Customs Brokers, LLC (ABC) is filing a Temporary Importation under Bond (TIB) entry for the
merchandise listed on the PRO Forma Invoice No. CM10262022S. What would be the correct
CLASSIFICATION in the correct order of reporting of the gowns on line 001 of the invoice on the entry
summary (CBP Form 7501)?
- correct answer 9813.00..42.3050
Pursuant to the Temporary Importation under Bond (TIB) regulations and CBP Automated Commercial
Environment (ACE) guidance and under the facts provided in this Practical Exercise, what supporting
documents, if any, is ABC Customs Brokers, LLC (ABC) required upload into Document Imaging System
(DIS) or the ACE Portal concurrent with filing the TIB entry summary electronic data?
- correct answer CBP Form 701 entry summary with data usually shown with the Chapter 98 HTSUS, a
statement of use, a declaration that the claimed use is the only use, and a declaration that the
merchandise is not imported for sale or sale on approval; an invoice that complies with 19 CFR 141.81;
and a statement of the bond amount secured or a copy of the Type 08 bond CBP Form 301 or equivalent
CBP has issued a CBP Form 28, Request for Information, for the Temporary Importation under Bond
(TIB) entry that ABC Customs Brokers, LLC (ABC) filed for the importer of record (IOR) Creasioni
Marchesa. The IOR does not have an Automated Commercial Environment (ACE) account. CBP has
issued the electronic CBP Form 28 dated October 28, 2022, with a 30-day response time and mailed a
courtesy copy only to ABC. CBP did not provide the IOR with a copy of the CBP Form 28. Note from the
facts above, that ABC has a valid Power of Attorney with the IOR. Which of the following is FALSE?
- correct answer Under the facts provided, the IOR did not receive proper notice of the CBP Form 28,
Request for Information, because CBP failed to send a paper copy to the IOR in Italy or to ensure
electronic delivery to the IOR in Italy.
Type 01 entry ABC-1234567-8 was released by CBP on July 14, 2022. The summary was filed and paid on
July 28, 2022. On October 1, 2022, the importer advises the broker that one of the lines was subject to
antidumping duties. The increase in duties is $15.90. Which of the following is TRUE?
- correct answer The filer should transmit a Post-Summary Correction (PSC) to change the entry type
from 01 to 03, update the entry summary information, and submit a supplemental duty payment.
Sandra Smith imported a shipment of non-alloy steel threaded rods under 7318.15.5056 / Free from
China. The invoice amount for the merchandise was $7,564.49. The invoice amount reflects the actual
price paid. The shipment arrived by air. The shipment is subject to additional duties of 25% under
classification 9903.88.03. The shipment was entered on an 03 anti-dumping duty (ADD) entry and is
subject to the Merchandise Processing Fee (MPF). The minimum and maximum for the MPF on the date
