Entry and Entry Summary: practice questions · page 3

51.At the time of entry summary filing, Entry type 23 requires which of the following to be presented to Customs and Border Protection?

52.Using the provided calendar and facts, calculate 1) the date duties, taxes, and fees were DUE after customs release; 2) the last day to file a trade preference claim under the U.S.-Mexico- Canada Agreement (USMCA) under 19 U.S.C. 1520(d) for a refund of excess duties paid; and 3) the last day to file a protest under 19 U.S.C. 1514 for a claim unrelated to a USMCA trade preference claim. • The importer imported merchandise from Mexico. • Entry line 001 was for merchandise that was not eligible for a duty preference claim and the value of the merchandise included an assist that had been fully apportioned on entries made during 2023. • Entry line 002 was for merchandise upon which a duty preference claim was made at the time of entry under the USMCA; however the blanket certificate of origin for the merchandise had expired on January 1, 2024. • Date of Import: January 8, 2024 • Date of Entry: January 9, 2024 • Date entry summary was filed and duties paid: January 19, 2024 • Pending Liquidation Date: November 22, 2024 • A CBP Import Specialist reviewed the entry and denied the preference claim by issuing a CBP Form 29 Notice of Action. The importer did not contest the notice of action. • Actual liquidation date: March 15, 2024 when the Import Specialist processed the rate advance which generated a bill for the duty due. The importer wants to file a protest for the merchandise on line 001 for a refund of the duty paid on the assist that was inadvertently included, and the importer wants to file a post-entry claim for the USMCA duty preference claim that was denied.

53.In which of the following situations may merchandise covered by a warehouse entry and accounted for using direct identification be stored in multiple locations within the warehouse?

54.Use the provided calendar and the following entry record information to determine the answer with the correct dates in order for 1) entry filing due date, 2) final possible post- summary correction (PSC) submission date without an extension, and 3) final protest submission date. If any single date in the series is incorrect, the entire answer is incorrect. • The shipment is of commercial goods whose entered value exceeds $2,500.00, and it arrived at the port of entry on February 15, 2024. • The date of entry is the same date that the broker filed entry and is February 16, 2024. • Broker filed entry summary and paid the amount due on March 4, 2024. • Broker filed a PSC on April 15, 2024, requesting a refund and accelerated liquidation. CBP disagreed in part with the PSC, and the entry liquidated on April 26, 2024.

55.A filer submits an in-bond application of an Immediate Transportation (IT) entry for a warehouse withdrawal. If the shipment takes longer than 30-days transit time to be transported, to whom would the filer submit a written extension request?

56.Which entry type CANNOT be flagged for reconciliation?

57.An importer wants to import switchblade knives. When the importer contacts a broker for assistance with making entry, what should the broker relay as to the permissibility of importing switchblades?

58.Under which situation below would HTSUS General Notes 3(e)(v) apply?

59.Domestic status may be granted to any of the following types of merchandise in a Foreign Trade Zone, EXCEPT:

60.Absolute Quota merchandise imported in excess of the admissible quantity must be disposed of using an approved method. Which of the following is not an approved method of disposal?

61.When is the earliest date a continuous bond application may be filed if the requested effective date is March 1, 2025?

62.Who may import honeybees from any country without exception for experimental or scientific purposes?

63.Which of the following statements best describes the Toxic Substances Control Act (TSCA)?

64.Which of the following classifications and duty rates would correctly be listed on the entry summary for an importation on December 1, 2024 of the following merchandise? The merchandise is a scale model of a 1938 Chevy 3100 pickup truck in red. Commonly known as the “Christmas truck,” this model is intended for individuals 15 years of age and up. The model was die-cast in pieces in Germany of a zinc-aluminum alloy. The zinc was smelt in Germany and the aluminum was smelt in the Russian Federation. The pieces were assembled with welding into the full model trucks and painted in China. The bottom of the truck is stamped “Assembled in China from components of Germany and Russia.”

65.Merchandise in may be entered for warehouse from a foreign trade zone.

66.An importer is owed a refund of duties, taxes, and fees on an entry, but wants the refund to be mailed in care of its broker. The broker's importer number was reported on the corresponding CBP Form 7501, Entry Summary, in the designated section. What form must the importer use to authorize the mailing of the refund check to its broker?

67.A transfer of merchandise from a Foreign Trade Zone at one port of entry to another port will be by bonded carrier, under an entry for immediate transportation on _________________.

68.From which date is the five (5) years calculated for the total period of time for which merchandise entered for warehouse may remain in a bonded warehouse?

69.A foreign trade zone operator discovers missing merchandise from a lot within the zone. If a consumption entry was filed, the missing merchandise would have been subject to $500.00 in duties and taxes. What is the minimum amount of shortage in quantity of merchandise in a lot that requires a zone operator to file a written report to the port director immediately upon discovery?

70.An entry for warehouse was filed in 2025. Liquidation of the entry was never suspended or extended. When is the warehouse entry deemed liquidated by operation of law at the rate of duty, value, quantity, and amount of duties asserted by the importer of record?

71.________________ allows for delivery of merchandise to a Foreign Trade Zone without prior application and approval on CBP form 214.

72.A single entry bond was filed with an entry. What shall the port director do if a broker fails to file the entry summary in a timely manner?

73.Which of the following data elements of an entry summary (CBP Form 7501) may not be changed through the submission of a Post-Summary Correction (PSC)?

74.When evaluating an application for Lever-rule protection against gray market articles in accordance with 19 CFR 133.2(e), which of the following is NOT a physical and material difference that CBP may consider between articles authorized for importation or sale in the United States and those not so authorized?

75.A principal is permitted to file drawback claims under the exporter's summary procedure and the principal’s claims are paid prior to final determination. The bond for that principle must include an agreement that contains all of the following conditions except: