Work 2 Flashcards
(40 cards)
An ocean shipment containing 5 casks of liquid was sent inbond from Miami, FL to Cincinnati, OH for entry. How many days does the broker/importer in Cincinnati have to make entry?
5 Calendar Days from day of Import
10 Calendar Days after initial import date
15 Calendar Days after arrival at the port of destination
15 Calendar Days after initial import date
30 Calendar Days
c. 15 Calendar Days after arrival at the port of destination 141.5
A notice of lien for freight charges shall be filed on what Customs Form?
CBP Form 3461
CBP Form 3485
CBP Form 4455
CBP Form 7501
One cannot file a lien for freight charges
b. CBP Form 3485 141.112
Before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney (POA) to do so. Prior to conducting Customs business, how does the broker notify CBP of the POA?
Certified Mail
Customs Form 1594
Customs Form 7512
Customhouse brokers do not need to notify CBP of POAs.
Customhouse brokers must submit each actual POA in its legal format
d. Customhouse brokers do not need to notify CBP of POAs. 141.46
If an Entry summary serves as both the entry documentation and entry summary, in accordance with 142.3(b) of this chapter, what will be the time of entry?
The time CBP authorizes the release of the merchandise
The time the merchandise arrives within the port limits
The time the entry summary is filed in proper from with estimated duties attached except as provided in 142.13(b)
The time is at the time of the presentation of the entry summary to CBP
c. The time the entry summary is filed in proper from with estimated duties attached except as provided in 142.13(b) . 141.68b
For an informal mail entry, when shall the duties be paid to the postal employee?
Importers have 10 days after receipt of the goods
There aren’t duties for informal mail entry
Duties shall be paid directly to CBP by the importer so the freight can be delivered
Duties shall be paid to the postal employee at the time they deliver the merchandise to the addressee
Duties shall be paid to the postal employee at the time they deliver the merchandise to the addressee 141.1
40/97a. Duties and the liability for their payment accrue upon imported merchandise at which time?
on the filing of the entry summary in proper form, with estimated duties attached
on the arrival of the importing vessel within a Customs port with the intent to unlade
on the filing of the entry documentation
on the release of merchandise from Customs custody
on the filing of the special immediate permit for immediate delivery
on the arrival of the importing vessel within a Customs port with the intent to unlade 141.1
82/97a. Which of the following is an INCORRECT statement regarding time of entry? When entry documentation is filed without an entry summary, the time of entry is the time the appropriate Customs officer authorizes release. When entry documentation is filed without an entry summary, the time of entry is the time entry documentation is filed, if requested by the importer and the merchandise has arrived within the port limits. When entry summary serves as both entry and entry summary, the time of entry shall be the time the entry summary is filed in proper form with estimated duties attached. When entry summary for quota-class merchandise is made, the time of entry is the time of acceptance of the quota by Customs. When merchandise is released under the immediate delivery procedure, the time of entry shall be the time the entry summary is filed in proper from with estimated duties attached.
When entry summary for quota-class merchandise is made, the time of entry is the time of acceptance of the quota by Customs. 141.68
24/97o. Generally, except where merchandise is released directly to the carrier, one of the following types of evidence of the right to make entry shall be filed in connection with the entry of merchandise imported by common carrier EXCEPT which of the following?
a non-negotiable bill of lading endorsed by the consignee giving someone else the right to make entry
a bill of lading presented by the holder
an extract from the bill of lading certified by the carrier bringing merchandise to the port
a blanket carrier’s release order covering any or all of the shipments arriving at the port on that carrier’s conveyance
a shipping receipt bearing a proper carrier’s certificate
a blanket carrier’s release order covering any or all of the shipments arriving at the port on that carrier’s conveyance. 141.11
51/97o. Generally, if a class of merchandise from the same country-of-origin subject to the same statistical reporting number is included in more than one invoice, the importer: may combine the information for each class of merchandise and report it under one statistical number for all invoices may report only the information for the class of merchandise with the highest aggregate value may not combine information from multiple invoices for statistical reporting purposes may combine the information for all classes of merchandise and report it under one statistical number for all invoices.
may combine the information for each class of merchandise and report it under one statistical number for all invoices 141.61(e)(1)(i)(B)
31/98a. A shipment of tables was found to be not legally marked with the proper country of origin upon examination at the pier. The center director can demand redelivery of this merchandise within how many days?
10 days from the date the merchandise enters the Customs territory
30 days from the date of entry
30 days from the date of export
90 days from when the merchandise is found to be improperly marked
The center director cannot demand redelivery.
30 days from the date of entry 19CFR 141.113(A)(2)
19/98o. Which of the following is NOT evidence of the right to make entry? a bill of lading an extract of a bill of lading a carrier’s certificate a blanket carrier’s release a copy of an invoice
a copy of an invoice
141.11(a) & 141.33
20/98o. A non-quota inbond shipment arrives at the port of Pittsburgh on 1/6/19. It was exported from China on 12/12/18 and moved inbond on an Immediate Transportation entry from Detroit to Pittsburgh on 12/28/18. The importer would like to take advantage of the new 2019 tariff rate of 2% rather than the 10% he has been paying. The importer’s broker informs him that he cannot use the new 2018 tariff rate of 2%. Which of the following is the correct reason why the importer cannot use the new 2019 tariff rate of 2%?
The 2019 tariff rates only apply to consumption entries with an import date of 2018.
The 2019 tariff rates only apply to entries with a date of export in 2018.
The 2019 tariff rates only apply to warehouse entries with an entry date on or after 1/1/18
The 2019 tariff rates only apply to Immediate Transportation entries accepted on or after 1/1/18
The 2019 tariff rates only apply to Immediate Transportation entries with an export date on or after 1/1/18
The 2019 tariff rates only apply to Immediate Transportation entries accepted on or after 1/1/18 141.69(b) & 142.22(b)(3) & 18.11
21/98o. On September 27, Sharon exports dolls made in the U.S. While the goods are in the process of being transported from the U.S. to Italy to be sold, Sharon receives a phone call from her foreign buyer in Italy. The foreign buyer tells her he is going bankrupt and not to send the dolls. Sharon promptly calls the carrier and arranges for the return of the dolls. The dolls never left the custody of the carrier and on October 12th they are returned to Sharon in the U.S. as undeliverable articles. Which of the following options is correct?
Sharon must file a consumption entry for the dolls.
Sharon can informally enter the dolls on a baggage declaration.
Sharon must enter the goods as American goods returned.
Sharon must enter the merchandise as a warehouse entry until she receives a certificate of origin.
Sharon does not have to make entry because the articles are exempt from entry.
Sharon does not have to make entry because the articles are exempt from entry.
141.4(b)(1) & GN3e
7/99a. In a scenario, dutiable merchandise is imported and afterwards exported. Even though duty may have been paid on the first importation, it is subject to duty on every subsequent importation into the Customs territory of the United States. All of the following are exception to this general rule except?
Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country.
Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by an individual and brought back on his return to the country.
Automobiles and other vehicles taken abroad for noncommercial use and returned.
Articles exported under lease to a foreign manufacturer and returned.
Domestic animals taken abroad for temporary pasturage purposes and returned within one year.
Domestic animals taken abroad for temporary pasturage purposes and returned within one year.
141.2 ~ 8 months
27/99a. Powers of attorney issued by a partnership shall be limited to a period not to exceed from the date of execution. One year Five years Two years 120 days 180 days
Two years 141.34
What form or electronic equivalent should an importer use to seek an exemption from duty on account of boxes or barrels made from American shooks or staves? CBP Form 3461 CBP Form 4455 CBP Form 7501 Exemption Certificate
CBP Form 4455 10.5 and 10.6
For articles assembled abroad with US Components, which of these operations are NOT considered incidental to the assembly process?
Cleaning
Removal of rust, grease, paint, or other preservative coating
Trimming, filing, or cutting off of large amounts of excess materials
Adjustments in the shape or form of a component to the extent required by the assembly being performed abroad
Final calibration, testing, and marking of assembled articles.
Trimming, filing, or cutting off of large amounts of excess materials 10.16(b)
7/97a. Under 9802.00.80, the classification that allows duty-exemption for U.S. components assembled with foreign articles, operations that are incidental to assembly do not preclude the application of that classification. Which of the following operations is incidental to assembly and, therefore, permissible under 9802.00.80?
cutting button holes in the components of a garment
heat treating
Adjustments in the shape or form of a component to the extent required by the assembly being performed abroad
painting the sheet-metal body of a car prior to assembly
threading of pipe fittings prior to their assembly
Adjustments in the shape or form of a component to the extent required by the assembly being performed abroad 10.16 (b) 4
18/98o. What is the amount of the bond required for motion picture advertising films entered temporarily under subheading 9813.00.25 HTSUS?
no bond is required
1 times the duties, including fees
2 times the duties, including fees
3 times the duties, including fees
110 percent of the duties, including fees
110 percent of the duties, including fees
10.31 (f)
51/98o. In 2012, The United Kingdom based company, XYZ Media, imported from Japan into the U.S. video tape recorders with worldwide capabilities and paid the necessary duties, taxes, and fees. In the fall of 2017, XYZ Media decides to go global and agrees to rent the video tape recorders for $100 to their customers in the U.S. for use on their travels in the U.S. and overseas. The travelers soon discover that the video tape recorders lack the technical capabilities to integrate with European televisions. Therefore, in January of 2018, XYZ Media reimports all of these video tape recorders to its headquarters in New York. The entries made in 2018 are correctly classified under which of the following?
- 10.6000
- 00.2000
- 00.2500
- 00.50
- 00.3000
8521.10.6000- correct
9801.00.2000 – Not correct since this wasn’t originally imported through CBERA
9801.00.2500 – Not correct since it was over 3 years ago when originally imported
9801.00.50 – Not correct since it was being imported for an exhibition with a circus or menagerie
9810.00.3000 – Not correct since it wasn’t being imported by a library or public institution
Section XXII
69/98o. According to which General Rule of Interpretation would you classify a boxed gift set which includes a brush, comb, mirror, and lipstick case? GRI 1 GRI 2 GRI 3 GRI 6
GRI 3
Additional US Rule of Interpretation 1(b)
68/98o. An “X” appearing in the column for “units of quantity” in the HTSUS means which of the following?
the merchandise is subject to tariff-rate quota
the merchandise is subject to an absolute quota
no quantity other than gross weight is to be reported
the merchandise is subject to Federal excise tax
the quantity of the merchandise is to be reported in units
no quantity other than gross weight is to be reported
HTS General Statistical Note 4(a)
70/98o. A camera shop imports from China disposable, 35 mm, color cameras with a built-in flash. The unit price is $4.00 each. What is the correct classification of the cameras?
- 40.6000
- 52.6000
- 53.0110
- 53.0120
- 59.6000
9006.53.0110
HTS XVIII, Chapter 90
73/98o. A well-known celebrity is importing a shipment of expensive wallets made of cowhide leather. The wallets are made in Bolivia using only Bolivian materials and labor. What is the correct rate of duty for the wallets (no Free Trade applies)? Free 3.7% 8.0% 20.0% 17.6%
8.0%
HTS: 4202.31.6000
