CUSTOMS BROKER EXAM STUDY SET ACTUAL 2026 QUESTIONS AND 100% CORRECT ANSWERS

CUSTOMS BROKER EXAM STUDY SET ACTUAL
2026 QUESTIONS AND 100% CORRECT
ANSWERS

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Terms in this set (788)



Proof Gallon A special way to measure alcohol for customs
(Liters × 0.22 × Proof Strength)


Imperial Gallon A volume measurement used for beer and
liqueurs (1 imp gal = 4.546 liters)


U.S. Proof (USP) Multiply the alcohol % by 2 (e.g., 40% × 2 = 80
USP)




British Proof (BPS) U.S. Proof × 0.875 (e.g., 80 USP × 0.875 = 70 BPS)


Excise Duty on Spirits Multiply proof gallons × $15

, Excise Duty Formula Liters × 0.22 × Proof × $15


Excise Rate for Liqueurs $15 per imperial gallon


Excise Rate for Beer $10 per imperial gallon + 10% ad valorem duty


Liters to Imperial Gallons Liters ÷ 4.546 = imperial gallons


750ml to Liters 750 ÷ 1000 = 0.75L


Ad Valorem Duty A tax based on the declared value (used for
beer)


Valuation of Alcohol Based on invoice or declared value in CIF




Label Reading The % alcohol on the label tells you the strength


Excise Applies to Spirits, beer, wine, and liqueurs


Tax Point Duty is charged when alcohol is imported or
leaves warehouse


Definitely Undeliverable Alcohol May be taxed or destroyed if not claimed


Storage Time Limit Alcohol must be cleared or moved before
warehouse time expires