Customs Broker 16-20

Center Director can review entries for correctness and take action as needed for the following:

-Liquidation -Voluntary Re-Liquidation within 90 Days - Voluntary corrections of an exaction -Reliquidation due to valid protest -Modification due to valid protest

What Merch isn't Eligible for Entry

-Perishables -Explosives

Where no claim for preferential treatment under the North American Free Trade Agreement was made at the time of importation, an importer may file a claim for preferential treatment under NAFTA within ________.

1 year from the date of the importation of the goods Reason: Repeat Q. Importer can file NAFTA claim up to one from date of import Citation: 181.31

Articles without country of origin marking, as required, shall be subject to additional duties of _____ percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry.

10 Citation: 134.2

Articles not properly marked under the Country of Origin regulations shall, unless excluded, be subject to additional duties of what percentage of the final appraised value of the imported goods, unless those articles are exported or destroyed under Customs supervision prior to liquidation of the entry?

10 Reason: CBP can assess an additional 10% marking duties if goods are found un marked at entry. Citation: 134.2

What is the amount of additional duties to which articles NOT marked as required under 19 CFR Part 134 may be subject?

10 percent of the final appraised value of the merchandise. Reason: 10% marking penalty applicable to goods found not properly marked at import. Citation: 134.2

Additional duties will be assessed at __________ for failure to mark the article (or container) to indicate the English name of the country of origin of the article or to include words or symbols required to prevent deception or mistake.

10%

How much time does CBP have to make a demand for the return to CBP custody of a textile product that was determined after release to have a country of origin that was not accurately represented to CBP upon entry of the merchandise?

180 days following the date of release Citation: 141.113(b)

Which section of 19 CFR references the appropriate size for country of origin marking if a country other than the country of origin appears in close proximity?

19 CFR 134.46 Citation: 134.46

A carrier has custody of in-bond merchandise coming from Mexico or Canada, for which entry has not been made. Within how many calendar days is the carrier required to notify Customs of merchandise for which entry has not been made?

20 Reason: A carrier or warehouse operator must report un entered freight to CBP within 20 days. Citation: 123.10(b)

WH operator must report unentered freight no later than _____ days after receipt

20 days

The permit file folder to close a warehouse entry is due ______ calendar days after the final withdrawal?

30 Citation: 19.12(d)(4)(ii), (iv)

The Port Director may approve a blanket application to manipulate warehoused goods on CBP Form ________, for a period of up to one year, for a continuous or a repetitive manipulation.

3499 Citation: 19.11(d)

CBP Form __________ must be presented to CBP timely to request a manipulation of freight to remove a prohibited item. Subsequently, in order to get the prohibited item exported, CBP Form____________ must be presented to CBP.

3499 and 7512 Reason: Use our forms list to answer this question. CF 3499 Permit to Manipulate. CF 7512 is a transportation form. Citation: 19.11

CBP Form ___________ from the port director shall notify the importer of articles or containers that are found upon examination not to be legally marked.

4647 Citation: 134.51

If the port director/center director finds a NAFTA Certificate of Origin to be illegible, defective or incomplete, the importer must be given a period of not less than _____ to present a corrected certificate.

5 working days Reason: importer gets 5 working days to replace or correct illegible or incomplete NAFTA certificate of origin Citation: 181.22(c )

Goods can stay in a bonded WH______ from date of import

5 years

All records pertaining to bonded merchandise must be retained by the proprietor of the bonded facility for __________ after the date of the final withdrawal?

5 years Citation: 19.4(b)(4)(B)

A-Z Corp imported a shipment of tote bags from China. These bags will be sold in A-Z Corp's stores throughout the U.S. The entry was covered by a continuous bond for basic importation and entry. CBP discovered that half of the shipment was not properly marked with the country of origin and released it conditionally. What will happen if after Customs Form 4647 is issued, A-Z Corp fails to properly mark or to return to CBP custody for marking, exportation, or destruction?

A-Z Corp will be assessed liquidated damages equal to the lesser of the entered value of the improperly marked merchandise or the amount of the bond. Reason: AZ Corp will be assessed liquidated damages the lesser of the entered value or amount of the bond. I do not know where CBP gets the second part of this - amount of the bond. (Not A because the 10 percent marking penalty appears to only apply to the unmarked articles 134.2). CBP gave credit for answer D as well. Citation: 113.62(m)

Any merchandise subject to duty, except for perishable merchandise and explosive substances (other than firecrackers)

Any merchandise subject to duty, except for perishable merchandise and explosive substances (other than firecrackers) Reason: First thing in Chapter 17 of our book. No perishables or explosives in a bonded warehouse. Citation: 144.1

Which statement is FALSE with regards to Marking?

Articles of foreign origin imported into any possession of the United States outside its Customs territory and reshipped to the United States are not subject to all marking requirements applicable to like articles of foreign origin imported directly from a foreign country to the United States.

An importer who claims preferential tariff treatment on a good under 19 CFR 181.21 shall provide a copy of the good's Certificate of Origin to the port director upon request. The Certificate of Origin shall be signed by:

the exporter or the exporter's authorized agent that has knowledge of the relevant facts Reason: An exporter, his agent, or middleman can sign the NAFTA certificate of origin as long as they have knowledge of the facts. Citation: 181.22(b)(2)

Any intentional removal, defacement, destruction, or alteration of a marking of the country of origin required by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and 19 CFR 134 in order to conceal this information may result in criminal penalties of :

up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h). Reason: Intentional removal, destruction, defacement of marking is a criminal act. Penalty is up to 1 year in the CAN and a 5K fine. Citation: 134.4

Fish are caught by a Norwegian flagged vessel in international waters off the coast of Portugal. The fish are kept either whole or filleted on-board. The fillets are sent to England, where they are seasoned, battered, and pre-fried. What is the country of origin of the battered fillets?

England Reason: Repeat question. Because the fish were processed into a new item in Englad, that is the Country of Origin. Citation: 134.1(b)

Alaskan souvenir carving knives were made in China and imported into the U.S. from Taiwan. Which of the following is an acceptable method of country of origin marking for the knives?

Engraved on the blade with the phrase "Made in China"

The __________ that completes and signs the NAFTA Certificate of Origin has ____________ calendar days after the date of discovery of incorrect information in the Certificate to notify in writing all persons to whom the Certificate was originally given of the error.

Exporter or producer; 30 Reason: The exporter or producer (manufacturer) sign the certificate; you have 30 days to notify people in writing if there is a problem with the certificate. Citation: 181.11(d)

How long must a proprietor ofa bonded warehouse retain all records pertaining to bonded merchandise after the date of the final withdrawal under the entry?

Five years Citation: 19.4(b)(4)(B)

Which of the following are NOT exempt from country of origin marking requirements?

Flowers, artificial, bunches Citation: 134.33

A Class 11 warehouse is a(n):

General Order warehouse Reason: Repeat question area. Class 11 warehouse is a GO warehouse. Citation: 19.1(a)

Goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States means all of the below EXCEPT:

Goods (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with a non-NAFTA party and flying its flag Reason: There is a list of items that automaticlly quesify under variuos trade agreements. This is a repeat test question. Citation: GN 12(n)

Which of the following is NOT one of the 4 originating criteria for NAFTA, as defined in Article 401 of the agreement?

Goods marked as Made in Canada or Mexico of wholly originating materials and produced in China Reason: Just because a good is marked as Mexico or Canada does not mean it meets the criteria Citation: General Notes 12

After merchandise is warehoused, the importer has 5 years from what date to remove the merchandise, provided an extension was not granted by the port director?

Importation date Reason: D 144.5. Goods can stay in bonded warehouse for 5 years from date of import Citation: 144.5

Which of these articles or products is not an exception to marking requirements under the Customs regulations?

Imported articles repacked after release Reason: 134.32 There are times where re-packed articles must be marked. As an example. If the repacked article is going to be sold to the public, it must be marked. Citation: 134.32

If merchandise is transferred directly to a container station from an importing carrier, which of the following entities is liable under bond for the safekeeping and delivery of the merchandise until it is formally receipted?

Importing Carrier Citation: 19.44(a)

The Request for Basis of Adverse Marking Decision letter shall set forth the following information, EXCEPT: (hint see NAFTA or look at our index)

In the case of the U.S. exporter or producer, the employer number assigned by Revenue Canada, Customs and Excise Reason: New area of testing. 181.113(b)(3). Should say Canadian exporter not US exporter. Citation: 181.113(b)(3)

If merchandise has been entered under other than a warehouse entry, a warehouse entry may be substituted for the previous entry if _________.

It has remained in continuous customs custody Reason: Any merchandise subject to duty can be entered into a warehouse except perishables and explosives and, any merchandise which has remained in CBP custody even if an entry was previously filed Citation: 144.1

Die cut steel plier levers were bolted together in China before having rubberized non-slip grips attached to each lever handle in Germany prior to being imported into the United States. What is the proper country of origin and marking method?

Made in China die stamped into the pliers Reason: Steel and metal items should be die stamped. Citation: 134.43(a)

Swedish iron ore is refined into steel near the town of Essen, Germany, and subsequently fashioned into automobile radiators in Bratislava, Slovakia, in 2018. What marking is required for the automobile radiators?

Made in Slovakia Reason: I think the answer is based on the fact that the iron ore became a new product in Slovakia, so country of origin is Slovakia. Citation: 134

Which statement is TRUE? (bizarre Q with insufficient info for me)

The port director must be notified immediately upon discovery, and must receive written confirmation of the discovery within 5 days of the date the port director received initial notice Reason: A warehouse proprietor must report shortages to the PD immediately and follow up in writing within 5 days. Citation: 19.12(d)(3)(i)

Which of the following statements, regarding bonded warehouse operations, is ACCURATE:

The release of merchandise in general order may only be made by the warehouse proprietor upon presentation of a permit to release or delivery authorization signed by the appropriate Customs officer. Reason: Weird data chase and brain drain. Citation: 19.9(c )

Mr. Smith contacts your brokerage from the Customs area at the local international airport. He has just flown in from the UK and is attempting to bring in new Scottish 100% wool sweaters to sell at his new store. CBP has advised him that although an appropriate country of origin label is found affixed to the sweaters, the fiber content label is not acceptable. Which of the following actions should the local CBP brokerage take?

The sweaters should be released to Mr. Smith, but he will have to label the sweaters at his own expense under Customs supervision Reason: This is a rare question. CBP rarely tests CFR chapter 11. Generally, CBP can allow an unmarked item to be conditionally released to thje importer for the purpose of properly marking the item. Citation: 11.12(b)

Where can you file a post-importation duty refund NAFTA claim?

With CBP, either at the port of entry or electronically Reason: A POST IMPORT claim for a duty refund for NAFTA, is filed with CBP, either at the port of entry or electronically 181.32(a) Citation: 181.32(a)

How long does the importer have to claim preferential tariff treatment on an originating good if preferential tariff treatment was not claimed at importation?

Within one year after the date of importation Reason: C 181.31. An importer can claim preferential tariff treatment (DUTY REFUND) up to one year after import. Citation: 181.31

Are Firecrackers eligible for entry?

Yes but need written consent

A North American Free Trade Agreement (NAFTA) Certificate of Origin shall be accepted by CBP for .

four years after the date upon which the certificate was signed by the exporter or producer. Reason: NAFTA certificate is valid for four years after date signed. Citation: 181.22 (b)(4)

NAFTA provides for

reduced or free duty if the good qualifies as "originating" in the NAFTA territory

Which article is NOT exempt from country of origin marking requirements when imported into the United States?

A lithograph printed poster produced in Italy Reason: the unicycle is more than 20 eyars old. The dryer is domestically made. Works of art are exempt. The glassesa re imported for use by importer and not inmtended for resale. D is only option. Citation: 134.32

Which article is NOT exempt from country of origin marking requirements when imported into the United States?

A printed poster produced in Italy Reason: 134.32 and .33 J-LIST. You need to know how to find the J-List 133.33. It is a repeat test area. Citation: 134.32 and 19CFR134.33

Which of the following is NOT true about the North American Free Trade Agreement (NAFTA) Certificate of Origin?

A producer who is not an exporter may prepare and sign a Certificate, relieving the exporter of his/her obligation to do so. Reason: E 181.11. SUPER TRICKY WORDING. An exporter has no obligation to prepare and sign a certificate if producer has already done so. Therefore this statement is not true. Citation: 181.11

Which of the following articles are exempted from country of origin marking requirements, according to the General Exceptions to marking requirements under 19 CFR 134.32?

Articles that are incapable of being marked; articles that cannot be marked prior to shipment to the United States without injury; articles which are crude substances; and articles imported for use by the importer and not intended for sale Reason: This is a list of articles which are not required to be marked. Citation: 134.32

All of the following are General exceptions to Country of Origin marking requirements EXCEPT:

Articles which were produced 15 years prior to their importation into the United States

There are specific examples of merchandise that are exempted from the marking rule. This merchandise is a part of what is called the "J" list. Although the merchandise is exempt from marking, the outermost container must be properly marked. Which of the following are NOT part of the "J" list? (CBP gave credit for two answers)

Automotive lug nuts or Flowers Reason: Both D and E are correct. The J List specifies CUT flowers and does not specify AUTOMOTIVE lug nuts. So which is more correct D or E? (CBP gave credit to all) Citation: 134.33

Which of the following is NOT an exception to marking requirements?

Barbed Wire 134.33

What is the appropriate form used by CBP Officers to request marking and/or re-delivery of merchandise?

CBP Form 4647 Citation: 134.51

Warehouse withdrawals under blanket permit must be filed on which Form?

CBP Form 7501 Reason: See our forms list A blanket permit to withdraw can be used for frequent w/draw of merchandise. A CF 7501 is the form to use. Citation: 19.6

Which of the following examples constitutes a substantial transformation for purposes of country of origin marking?

Chinese woven fabrics that are imported into the United States where it will be cut and sewn into women's and girls' pants, jackets, blouses, dresses, and skirts Reason: CBP claims this is a marking question and gave no specific cite. However, if you see 134.35, it indicates that an article that is manufactured and has a new name, new character, and new use has been substantially transformed for country of origin purposes. And, thus, must be marked according to the country of Substantial Transformation. Citation: 134.35

Which article is excepted from the requirements of country of origin marking in accordance with the provisions of section 304(A.(3.(J), Tariff Act of 1930, as amended (19USC1304(A)(3)(J))?

Cigars and cigarettes 134.33

A _____________ bonded warehouse is known as a general order warehouse, established for the storage and disposition exclusively of general order merchandise.

Class 11 19.1

Customs warehouses used for the storage of heavy and bulky imported merchandise are designated as what class of warehouse?

Class 4 Citation: 19.1

All of the following are part of the J-List except:

Cotton fabric Citation: 134.33

Canadian Hockey Equipment issues a NAFTA Certificate of Origin for its shipment of hockey sticks to its U.S. customer, Hockey Sticks, Inc. Canadian Hockey Equipment discovers that the sticks do not qualify for NAFf A and provides a written statement to Hockey Sticks, Inc. advising them of the mistake. In order to rectify the situation with CBP, Hockey Sticks, Inc. must do which of the following:

E Notify CBP and pay the duties due within 30 calendar days of making discovery of the error Reason: When importer discovers that the NAFTA certificate relied on at entry is not valid, he must notify CBP and pay the duties to CBP within 30 days. Citation: 181.21(b)

Which of the following scenarios is NOT subject to NAFTA restrictions on the duty deferral program?

Merchandise in domestic status that is withdrawn from a foreign trade zone for exportation to Canada or Mexico Reason: CBP revised the answers and gave credit to all. CBP has not asked many questions on NAFTA duty deferral. I would not spend much time here. I was not sure of the correct answer when I took this test. I am still looking for a way to simplify this answer. SORRY! Citation: 181.53(a)(1)(ii)

A CBP Form 7512 must be presented to CBP for ___________.

Merchandise to be withdrawn from a bonded warehouse for immediate transportation, immediate exportation, or transportation and exportation Reason: CF 7512 is the form (electronic) used to transport merchandise around the US which has not been entered for consupmtion. 18.26, 132.1 (d), 144.36 ©, 144.37, 144.38 (a), 146.32, 191.184 Citation: 144.36

The Certificate of Origin must be in the importer's possession at the time of entry when making a ________ claim.

North American Free Trade Agreement (NAFTA. Reason: 19 CFR 181.21, 19 CFR 10.1004, 19 CFR10.764, 19 CFR 10.411, 19 CFR 10.584. See the FTA comparison chart in the resource section of our book. Citation: 181.21

Ski board boots in HTS 6403.12.30 are manufactured in Canada of both NAFTA and 3rd-country materials in such a manner as to comply with the applicable General Note 12(t) requirement and subsequently imported into the U.S. The importation meets the NAFTA's direct shipment and all other requirements. Which of the following is true regarding whether NAFTA preference may be claimed to obtain the MPF exemption?

Notwithstanding that HTS 6403 .12.30 does not show "CA" in the "Special" column of the HTSUS, since the good meets all of the requirements, NAFTA preference may be claimed to obtain the MPF exemption. Reason: CBP answer is not supported by this regulation. I answered C and I do not know where the support for answer E comes from???? Citation: 24.23(c )(3)

An importer may request a post-importation duty refund claim. A duty refund claim can be claimed if a good would have qualified as an originating good under NAFTA when it was imported into the United States, but no claim for preferential tariff treatment on that originating good was made at that time. The importer of that good may file a claim for a refund of any excess duties within what time frame?

One year after the date of importation of the imported good Reason: Post Entry Duty Refund can be requested for up to one year after date of import. Citation: 181.31

An importer may file a NAFTA claim within ________ for a refund of duties?

One year from the date of importation of the goods Reason: Post import claim for NAFTA refund. This idea applies to many trade programs. If you did not claim NAFTA upon entry, you can go back later and get a duty refund by showing goods qualified for nafta. Must do so within 1 year of import. Citation: 181.31

What item is NOT a General Exception to the marking requirements?

Products of American fisheries which are not free of duty Reason: This is a list of items which are exempt from marking. (There is an extra NOT in answer e) Citation: 134.32

Which item is listed on the j-list?

Sponges Citation: 134.33

Which of the following statements regarding the North American Free Trade Agreement (NAFTA) Certificate of Origin is NOT true?

The Certificate of Origin shall be signed by the importer. Reason: An importer does not sign a certificate of origin, the exporter or producer signs the certificate of origin. Citation: 181.22(b)(2)

Which of the following parties CANNOT request a county-of-origin advisory ruling or final determination?

The Port Director to where the merchandise has arrived Reason: RARE question. 177.23 Not a repeat area. Some parties have a right to ask for a country of origin determination. Like a ruling. But a PD can't ask for it. Citation: 177.23

Which of the following is a ground for suspension or revocation of the privilege of operating a container station?

The container station operator or officer which has been granted the privilege of operating a container station is convicted or has committed acts which constitute a felony or a misdemeanor. Reason: CBP has only asked 2 questions about container stations. Generally the requirements to operate a container station are similar to a bonded warehouse. If the owner is convicted of a felony or misdemeanora misdemeanor involving theft, smuggling, or a theft-connected crime, he or she can lose their permit. Citation: 19.48 (3)

Which of the below is not an approved marking method?

The country or origin label may be sewn into the inside of the pocket Reason: NOT approved method. You cannot hide marking. It must be conspicuous. Citation: 134.41

A CBP officer examines a shipment of widgets and determines that they are not legally marked. Which of the following statements is FALSE?

The importer may mark the shipment within 60 days Citation: 134.2

Every article of foreign origin imported into the US shall be marked according to the following conditions, EXCEPT:

The marking must indicate the year it was produced Citation: 134.11

What is the proper country of origin marking for pliers made in China and imported into the United States from Germany?

The phrase "Made in China" die stamped into the pliers Reason: Must use Die Stamping or some permanent engraving method for steel and iron products. Citation: 134.33

Mr. Smith contacts your brokerage from the Customs area at the local international airport. He has just flown in from the UK and was attempting to bring in new Scottish 100% wool sweaters to sell at his new store. The sweaters were examined by CBP, and while an appropriate country of origin label was found, Mr. Smith was told that the sweaters were not properly labeled with the fiber content of the material. Which of the following actions should the local CBP cargo office take?

The sweaters should be released to Mr. Smith, but he will have to label the sweaters at his own expense under Customs supervision. Reason: Labeling of Fur, Wool, and textile fiber products. CBP can release back to importer to correct the labeling error if no fraud or willful neglect suspected. Citation: 11.12(b)

For textile goods classified in Chapters 50 through 63, the NAFTA de minimis provision allows for non-originating fibers or yarns that are used in the production of a component of the good that determines the tariff classification of the good and do not undergo the required tariff shift as a result of the production occurring entirely in the territory of one or more of the NAFTA countries, to be disregarded when determining whether the good is eligible for preference under NAFTA if:

The total weight of the non-originating fibers or yarns is not more than 7% of the total weight of that component. Reason: NAFTA diminimis rule for textiles is 7% by weight. Stated another way, a textile can include up to 7% by weight of non nafta yarn, clothe, fabric, and still qualify as a NAFTA product. Citation: General Notes 12

The NAFTA de minimis provision allows for non-originating materials that do not satisfy the required tariff shift when incorporated into a finished textile product to be disregarded when determining NAFTA eligibility, IF:

The total weight of those components or materials is not more than 7 percent of the total weight of the good. Reason: DIMINIMIS RULE for textiles for NAFTA is 7 percent by weight. B 102.13 (c). DE Minimis rule. 7% by value or 7% by weight for textiles. Citation: 102.13(c )

he NAFTA Certificate of Origin must be retained in the _____.

U.S. for five years after entry of the good with all relevant documentation Citation: 181.11

The NAFTA Certificate of Origin must be retained in the ___________.

U.S. for five years after entry of the good with all relevant documentation Reason: Must retain NAFTA certificate of origin for 5 years after date of entry. Citation: 181.11, 19 CFR 181.12, 19 CFR 181.22

The Center director may review transactions for correctness and take action under his general authority to correct errors, including those in appraisement where appropriate, at the time of all the below except.

Voluntary correction of an exaction within 180 days after the exaction was made Reason: C 173.2 The time is wrong. It is a 90 day window, not 180 days. See the list of matters for which Center director may review and correct at 173.2. Yes, look at it right now. Remember CBP loves to test lists and this is a list. Citation: 173.2

When an Importer submits a Repacking Statement (Certificate of Marking by Importer-Repacked Articles Subject to Marking) to CBP, they are certifying that the imported article ____________________:

Was repacked not to conceal or obscure the country of origin marking, or the container, unless excepted, was marked legibly and indelibly in a conspicuous place Reason: A Certificate of Marking is used when an importer will sale the goods to another wholesale type business. So, the next owner of the goods must be advised that when the goods are sold, the goods must be marked with country of origin. Citation: 134.26(a)

Any intentional removal, defacement, destruction, or alteration of a marking of the country of origin required by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and 19 CFR 134 in order to conceal this information may result in criminal penalties of :

up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h). Reason: Intentional removal, destruction, defacement of marking is a criminal act. Penalty is up to 1 year in the CAN and a 5K fine. Citation: 134.4

The phrase "goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States" refers to all of the following goods, EXCEPT:

vegetable goods, as such goods are defined in this schedule, imported in the territory of one or more of the NAFTA parties Reason: E General Note NAFTA- HTSUS GN p. 29. See list of Goods which count as originating. We always talk about this list in class. Citation: General Notes 12