CBP EXAM 5 QUESTIONS WITH VERIFIED
ANSWERS 2026 | Latest Essential
Questions & Rationales | A+
• What are some typical deceptive behaviors? -✓✓-Answering question with question
-Selective memory
-Non-answers
• Hierarchical structure of HTSUS numbers -✓✓First 2 digits - Chapter
***First 4 digits - Heading number***
Last 2 digits - Statistical suffix
***All 10 digits - Item number***
• What do the first 2 digits in a HTSUS classification represent? -✓✓Chapter
• What is the purpose of the General Notes in the HTSUS? -✓✓General Notes explain
how to assess duty on all merchandise entering the US
• What is the purpose of the last 2 digits in the HTSUS classification? -✓✓Used to
gather trade data
• Ad Valorem duty -✓✓"According to value" (percentage of the value)
• Specific duty -✓✓Based on quantity of merchandise (amount per unit imported)
• Compound duty -✓✓Combination of ad valorem and specific duties
• For an item to be duty-free or eligible for reduced rate, it must be what 2 things? -
✓✓1. Made and purchased in the same GSP country
2. Originally from one of the countries covered by CBERA
• HTSUS Special Column Codes:
A:
CA:
E:
IL:
MX: -✓✓A: GSP Countries
CA: Canada
E: CBERA countries
IL: Israel
MX: Mexico
, • Articles returning from space are duty free. True or false? -✓✓True
• ***What determines the different rates of duty?*** -✓✓***Country of origin and country
of purchase***
• The duty rates are set by Congress based on what? -✓✓International treaties and
agreements
• What determines a traveler's residency status? -✓✓Intent at time of departure (remain
abroad indefinitely, short-term travel, long-term contract work abroad)
• If a traveler declares that he/she never intended to return to the United States except
for visits, what would their exemption/residency status be for CBP purposes? -
✓✓Nonresident
• What should you NOT ask a U.S. citizen when they are returning from abroad? -✓✓If
he/she voted in the U.S. elections while abroad
• For Title 19 purposes, a nonresident is an arriving traveler who either: (2 things) -
✓✓1. Never resided in one of the 50 states, D.C., or Puerto Rico
2. Previously resided in one of the locations above, but "abandoned" that residence
• What are the 3 common nonresident exemptions? -✓✓1. Personal effects -
9804.00.20
2. Alcohol and tobacco - 9804.00.25
3. Gifts - 9804.00.30
• How much alcohol and tobacco is exempted per nonresident adult under 9804.00.25?
-✓✓1 liter of alcohol, 200 cigarettes, 50 cigars
• Under the nonresident gift exemption 9804.00.30, what may the value be up to? How
often can this exemption be claimed? How long must the nonresident intend to remain
in the U.S. for? -✓✓$100; once every 6 months; at least 72 hours
• Nonresidents are entitled to free entry on automobiles and aircraft. True or false? -
✓✓True
• For nonresidents in transit through the United States, articles up to how much in value
can accompany them? -✓✓$200
• For an immigrant nonresident that is entering on their first entry, what exemption
applies? -✓✓Tools of trade that were owned and used abroad
ANSWERS 2026 | Latest Essential
Questions & Rationales | A+
• What are some typical deceptive behaviors? -✓✓-Answering question with question
-Selective memory
-Non-answers
• Hierarchical structure of HTSUS numbers -✓✓First 2 digits - Chapter
***First 4 digits - Heading number***
Last 2 digits - Statistical suffix
***All 10 digits - Item number***
• What do the first 2 digits in a HTSUS classification represent? -✓✓Chapter
• What is the purpose of the General Notes in the HTSUS? -✓✓General Notes explain
how to assess duty on all merchandise entering the US
• What is the purpose of the last 2 digits in the HTSUS classification? -✓✓Used to
gather trade data
• Ad Valorem duty -✓✓"According to value" (percentage of the value)
• Specific duty -✓✓Based on quantity of merchandise (amount per unit imported)
• Compound duty -✓✓Combination of ad valorem and specific duties
• For an item to be duty-free or eligible for reduced rate, it must be what 2 things? -
✓✓1. Made and purchased in the same GSP country
2. Originally from one of the countries covered by CBERA
• HTSUS Special Column Codes:
A:
CA:
E:
IL:
MX: -✓✓A: GSP Countries
CA: Canada
E: CBERA countries
IL: Israel
MX: Mexico
, • Articles returning from space are duty free. True or false? -✓✓True
• ***What determines the different rates of duty?*** -✓✓***Country of origin and country
of purchase***
• The duty rates are set by Congress based on what? -✓✓International treaties and
agreements
• What determines a traveler's residency status? -✓✓Intent at time of departure (remain
abroad indefinitely, short-term travel, long-term contract work abroad)
• If a traveler declares that he/she never intended to return to the United States except
for visits, what would their exemption/residency status be for CBP purposes? -
✓✓Nonresident
• What should you NOT ask a U.S. citizen when they are returning from abroad? -✓✓If
he/she voted in the U.S. elections while abroad
• For Title 19 purposes, a nonresident is an arriving traveler who either: (2 things) -
✓✓1. Never resided in one of the 50 states, D.C., or Puerto Rico
2. Previously resided in one of the locations above, but "abandoned" that residence
• What are the 3 common nonresident exemptions? -✓✓1. Personal effects -
9804.00.20
2. Alcohol and tobacco - 9804.00.25
3. Gifts - 9804.00.30
• How much alcohol and tobacco is exempted per nonresident adult under 9804.00.25?
-✓✓1 liter of alcohol, 200 cigarettes, 50 cigars
• Under the nonresident gift exemption 9804.00.30, what may the value be up to? How
often can this exemption be claimed? How long must the nonresident intend to remain
in the U.S. for? -✓✓$100; once every 6 months; at least 72 hours
• Nonresidents are entitled to free entry on automobiles and aircraft. True or false? -
✓✓True
• For nonresidents in transit through the United States, articles up to how much in value
can accompany them? -✓✓$200
• For an immigrant nonresident that is entering on their first entry, what exemption
applies? -✓✓Tools of trade that were owned and used abroad
