U.S. Customs Broker License Examination (CBLE), Practice Exams

Which of the following statements is FALSE?

1. Only customs brokers who have been approved for a National Permit are required to pay the annual user fee every year.
2. All customs brokers are required to file the triennial status report and pay the associated fee every three years after 1985.
3. Every applicant for a customs broker's license must pay an application fee, the amount of which is based upon whether the applicant is an individual, a partnership, an association, or a corporation.
4. All customs brokers are required to file an annual status report and pay the annual user fee every year after 1985. ✓

Why: 19 CFR 111.96 sets three distinct fees: a license application fee under (a) ($300 individual / $500 partnership, association, or corporation), an annual permit user fee under (c) tied to a national permit, and a $100 triennial status report fee under (d) supporting the report required by 19 CFR 111.30(d)(1). The false statement is the one describing an *annual* status report and annual user fee for *all* brokers every year after 1985 - the status report is triennial, and only national permit holders owe the annual permit user fee. The other three options each restate 111.96(a), (c), or the triennial reporting scheme accurately.

An importer imports cartons, uses them to repackage merchandise, and destroys the packaged merchandise under CBP supervision in support of a claim under 19 U.S.C. 1313(j)(1). Under 19 CFR 190.13, how is the amount of drawback payable on the imported cartons determined?

1. At a flat 99 percent of the duties paid on the cartons, without regard to the goods
2. Under the substitution rules of 19 U.S.C. 1313(b) applicable to manufactured articles
3. Only if the packaged goods are themselves eligible for drawback under the claim
4. Under the drawback provision to which the packaged goods themselves are subject ✓

Why: Imported packaging material is covered by 19 CFR 190.13(a), which provides drawback under 19 U.S.C. 1313(q)(1) on material used to package or repackage merchandise exported or destroyed under 19 U.S.C. 1313(a), (b), (c), or (j), and states that the amount payable on the packaging material is determined pursuant to the particular drawback provision to which the packaged goods themselves are subject. The packaging must also be separately identified on the claim. The eligibility-of-contents language that makes the third option tempting comes from 19 CFR 190.13(b), which was re-read here and which speaks only to domestically manufactured packaging under 19 U.S.C. 1313(q)(2).

NOTE: As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer FACTS: Baltimore Quick Printers of Baltimore, Maryland (BQ Printers) ordered a Luxemburg Digital Press (press) from manufacturer Stampa Fabbrica of Genoa, Italy (Stampa), an unrelated party. The contract price for the machine is $80,000.00. Italy is in the Euro Zone. Stampa will prepay international freight and insurance and invoice BQ Printers on a C.I.F. (cost, insurance, freight) basis. Although the press was on backorder at the time it was ordered, Stampa promised the next available press would be shipped to BQ Printers. On January 6, 2025, Stampa shipped a press to a purchaser in Beijing, China, but the purchaser declined to accept the shipment claiming that it was late. On January 7, 2025, Stampa contacted BQ Printers by email to confirm their order and notify them that a press was now available. The email also explained that this particular press was now available because the original purchaser in China had not accepted the shipment. To incentivize BQ Printers to accept the press that was rejected by the original purchaser, the email offered BQ Printers “a rebate of $15,000.00 on the purchase price of the press.” BQ Printers confirmed the order and Stampa arranged for an air shipment from Beijing, China to Baltimore, Maryland. The press left China on January 17, 2025, on Shark Airlines under Air Waybill 989-2349 9976. While enroute from Beijing to Baltimore, the flight was diverted from Baltimore to Boston, Massachusetts due to inclement weather. BQ Printers’s Customs broker, Fast Brokers, LLC (Fast Brokers) was notified of the flight diversion. An alert Fast Brokers employee modified the unsubmitted entry / entry summary documentation in their automated broker interface system to reflect that the shipment was landing and being unladen in Boston instead of Baltimore, the intended port of entry. The employee worked with a representative of Shark Airlines to arrange for ground transportation from Boston to Baltimore by Exact Trucking, a carrier bonded under 19 CFR 113.63 for the transportation and delivery of merchandise. Fast Brokers created the CBP Form 7512 (CBPF 7512) naming Exact Trucking as the bonded carrier. CBP Officer Evans at the Port of Baltimore marked the merchandise as “arrived” in processing the transportation entry. The date of entry is January 17, 2025. BQ Printers paid Stampa’s invoice on January 21, 2025. Below are the documents that Shark Airlines timely provided to Fast Brokers prior to exportation. On the provided broker invoice, MPF stands for merchandise processing fee, and HMF stands for harbor maintenance fee. Using the provided airway bill of lading, commercial invoice, and broker invoice to the importer, as well as the facts above, answer the following five questions by choosing the best answer. What is the dutiable value of the press?

1. $65,000.00 ✓
2. $80,000.00
3. $99,600.00
4. $114,600.00

Why: Under 19 CFR 152.103(a)(1) the price actually paid or payable is taken without regard to how it was derived and may be the result of discounts or negotiations, so the $15,000 price reduction Stampa offered and BQ Printers accepted before shipment is part of the agreed price, leaving $65,000. The definition of “price actually paid or payable” in 19 CFR 152.102(f) is by its terms “exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise,” so the prepaid international freight and insurance built into the C.I.F. price are not part of transaction value when they are separately identified. The $80,000 answer ignores the negotiated reduction, and the $99,600 and $114,600 answers wrongly leave the international transportation and insurance charges in the dutiable value.

A mold for toys was provided free of charge to a French manufacturer by the U.S. importer. The original cost of the mold was $180,000 but 2/3 of the useful life of the mold had been used by the U.S. importer prior to sending it to France. The U.S. Importer paid the freight cost of $1,600. When calculating transaction value, what is the total value of the assist for the mold?

1. $0.00
2. $61,600.00 ✓
3. $180,000.00
4. $181,600.00 Section 3: Examination Process Evaluation Survey This survey is administered to collect information about the Customs Broker License Examination process (CBLE). The survey is voluntary, and your responses will have no impact on your score.

Why: A mold supplied free of charge for use in producing the imported merchandise is an assist under 19 CFR 152.102(a)(1)(ii). Under 152.103(d)(2), where the buyer has previously used the tool, the original cost of acquisition or production is adjusted downward to reflect that prior use, and the value of the assist includes transportation costs to the place of production. With two-thirds of the mold's useful life consumed, $180,000 is reduced to $60,000, and adding the $1,600 freight gives an assist value of $61,600.

A broker under investigation offers in writing to suspend its own license for a period of six months on terms it has negotiated with CBP. Under 19 CFR 111.52, who may accept that offer?

1. The appropriate Executive Director, Office of Trade ✓
2. The Executive Assistant Commissioner, Office of Trade
3. The port director for the broker's district of record
4. The Court of International Trade, on a consent motion

Why: 19 CFR 111.52 vests this authority in the appropriate Executive Director, Office of Trade, who may accept a broker's written voluntary offer of suspension of the broker's license or permit for a specific period of time under any terms and conditions to which the parties may agree. Three features of the sentence deserve attention. The offer must be written and voluntary; it must be for a specific period rather than open-ended; and the acceptance is discretionary, since the section says may accept rather than will accept. Because the mechanism is consensual, no adjudication, hearing, or court involvement is required, which is what separates it from the disciplinary route elsewhere in subpart D.

The following types of evidence of right to make entry for importations by common carrier when merchandise is not released directly to the carrier are acceptable types of evidence EXCEPT:

1. A bill of lading or air waybill properly endorsed when required.
2. An extract from a bill of lading or air waybill that has not been certified to be genuine by the carrier bringing the merchandise to the port of entry. ✓
3. A certified duplicate bill of lading or air waybill with the carrier's certificate in the required form.
4. A shipping receipt or other document presented in lieu of a bill of lading when entry is made by the actual consignee in person.

Why: 19 CFR 141.11(a)(2) accepts as evidence of the right to make entry 'an extract from a bill of lading or air waybill **certified to be genuine by the carrier** bringing the merchandise to the port of entry.' An uncertified extract therefore does not qualify. The other three options track 141.11(a)(1) (a properly endorsed bill of lading or air waybill presented by the holder), 141.11(a)(3) (a certified duplicate bearing the carrier's certificate in the prescribed form), and 141.11(a)(6) (a shipping receipt or other document where entry is made by the actual consignee in person).

A surety gives notice to the Revenue Division and to the principal that it is terminating its agreement to accept future obligations on a continuous bond, stating an effective date. Which statement is correct under 19 CFR 113.27?

1. The surety may disavow obligations already incurred on the bond
2. New customs transactions may still be charged against the bond
3. Thirty days constitutes reasonable notice of the termination ✓
4. The consent of the principal is required for the termination

Why: 19 CFR 113.27(b) sets thirty days as the benchmark, providing that thirty days will constitute reasonable notice unless the surety can show to the satisfaction of CBP that a shorter time frame is reasonable under the facts and circumstances. Note the direction of that burden: the surety must justify anything shorter, and CBP is the judge. The same paragraph disposes of two of the distractors in its opening words, since a surety may not disavow already incurred obligations but may terminate its agreement as to future ones, and may do so with or without the consent of the principal. Paragraph (c) answers the last: once a bond is terminated no new customs transactions may be charged against it, and a new bond on CBP Form 301 with the appropriate subpart G conditions must be filed before further customs activity may be transacted.

An importer disputes the accrual of interest that CBP assessed in connection with an entry. Under 19 CFR 174.11, is that accrual among the subject matters subject to protest?

1. Yes, but only as part of a value protest
2. No, interest must be contested in court first
3. Yes, as a charge or exaction of any character ✓
4. No, interest accrual is not protestable at all

Why: 19 CFR 174.11(b)(3) makes protestable all charges or exactions of whatever character, including the accrual of interest, within the jurisdiction of the Secretary of Homeland Security or the Secretary of the Treasury. The answer conditioning the challenge on a value protest is wrong because (b)(3) is an independent protestable subject matter, standing separately from the appraised value ground in 19 CFR 174.11(b)(1).

Under 19 CFR 146.14, retail trade within a foreign trade zone is:

1. Permitted only for domestic status merchandise
2. Prohibited except as provided in 19 U.S.C. 81o(d) ✓
3. Permitted with the port director's written approval
4. Prohibited without exception of any kind

Why: Qualified, not absolute — that is the shape of 19 CFR 146.14, which provides that "Retail trade is prohibited within a zone except as provided in 19 U.S.C. 81o(d)." The only escape the regulation recognizes is the statutory one; no port director approval and no zone-status distinction appears anywhere in the section. An option describing the ban as admitting of no exception overstates a rule the text itself qualifies in the same sentence.

A drawback claim filed by a manufacturer is liquidated on March 1. Under 19 CFR 190.15, how long must the records pertaining to that claim be retained?

1. 5 years after liquidation of the drawback claim
2. 5 years after the date of importation of the goods
3. 3 years after liquidation of the drawback claim ✓
4. 3 years after the date the drawback claim is filed

Why: 19 CFR 190.15 anchors drawback record retention to liquidation of the claim: all records pertaining to the filing of a drawback claim, or to the information contained in the records required by 19 U.S.C. 1313 in connection with that filing, must be retained for 3 years after liquidation of such claims. A March 1 liquidation therefore starts the three years on March 1. Neither the date of importation nor the date the claim was filed is the trigger the section uses, and five years is not a period it states.

Which of the following statements is accurate with regard to “cough drops” of Chapter 17, HTSUS?

1. Cough drops must contain a minimum of 5mg per dose of menthol, of eucalyptol, or of a combination of menthol and eucalyptol. ✓
2. Cough drops must contain a minimum of 10mg per dose of menthol, of eucalyptol, or of a combination of menthol and eucalyptol.
3. Cough drops must contain a minimum of 5mg per dose of raw sugar.
4. Cough drops must consist of blended syrups containing sugars derived from sugar cane or sugar beets.

Why: Chapter 17, Additional U.S. Note 11, HTSUS, defines the "cough drops" of subheading 1704.90.25 by their active ingredient content, requiring a minimum of 5 mg per dose of menthol, of eucalyptol, or of a combination of the two. The threshold is 5 mg, not 10 mg, and it is measured by menthol/eucalyptol content rather than by raw sugar content or by whether the product is made from blended cane or beet syrups.

Upon conclusion of an investigation under 19 CFR 165.15, CBP will make a determination based on _____ as to whether covered merchandise was entered into the customs territory of the United States through evasion.

1. probable cause
2. clear and convincing evidence
3. preponderance of evidence
4. substantial evidence ✓

Why: 19 CFR 165.27(a) provides that "upon conclusion of the investigation, CBP will make a determination based on substantial evidence as to whether covered merchandise was entered into the customs territory of the United States through evasion." Substantial evidence is the governing standard for an EAPA determination - not probable cause, preponderance of the evidence, or clear and convincing evidence.

Speedy Imports received three shipments of adhesives exported from Mexico via truck. Each shipment entered the United States on three different dates; the first on June 10th, the second on June 12th, and the third on June 14th, of this year. The adhesives in all of the shipments are classified under subheading 3506.10.5000, HTSUS, and includes adhesives of U.S. and Mexican origin. All shipments are consigned to Sticky Fingers LLC. Speedy Imports consolidated all three entries into one entry summary on June 15th with each entry identified by its entry number. Speedy Imports later was notified that the entry summary was rejected. Based on the above information, which of the following best explains why the entry summary was rejected?

1. The time between the date of the first entry and the last entry exceeded the time allowed.
2. The entry summary document was filed too late based on the dates of entry.
3. The country of origin of the merchandise was not the same for all merchandise. ✓
4. The merchandise was not consigned to one consignee.

Why: 19 CFR 142.17(a) permits one entry summary for merchandise covered by separate entries only if all six listed conditions are met, and (a)(1) requires that the merchandise have the same country of exportation and the same country of origin. These shipments include adhesives of both U.S. and Mexican origin, so the origin condition fails and the entry summary was properly rejected. The other conditions were satisfied: the June 10 to June 14 span is within the one-week limit of (a)(4), the June 15 filing is well within the 10 working days allowed by (a)(5), all shipments were consigned to Sticky Fingers LLC as (a)(3) requires, and each entry was separately identified by entry number as (a)(6) requires.

Which of the following would NOT constitute grounds sufficient to deny an application for a customs broker’s license?

1. Any conduct which would be deemed unfair or detrimental in commercial transactions by accepted standards.
2. A failure to establish the good character and reputation of the applicant.
3. Being 20 years old on the date of submission of the broker's license application.
4. Being a citizen of the United States for only one year prior to the date of submission of the broker’s license application. ✓

Why: 19 CFR 111.11(a)(1) requires only that an individual applicant be a U.S. citizen on the date the application is submitted — there is no minimum period of citizenship — so having been a citizen for just one year is not a ground for denial. The other three choices are grounds: 111.16(b)(6) lists conduct deemed unfair or detrimental in commercial transactions, 111.16(b)(4) lists failure to establish good character and reputation, and being 20 years old fails 111.11(a)(2) (the applicant must attain age 21 prior to submission), which is a ground for denial under 111.16(b)(2) for failure to meet a 111.11 requirement.

CBP issues a bill for vessel repair duties. Under 19 CFR 24.3a, how is the late payment date appearing on that bill determined?

1. It is the date 15 calendar days after the interest computation date
2. It is the date 30 calendar days after the interest computation date ✓
3. It is the date 30 calendar days after liquidation of the vessel entry
4. It is the date 60 calendar days after the date the bill is received

Why: Bills for vessel repair duties, reimbursable services, and miscellaneous amounts are handled by 19 CFR 24.3a(b)(1), which provides that the late payment date is the date 30 calendar days after the interest computation date, and that the interest computation date is initially the bill date. The competing 15-day figure comes from 19 CFR 24.3a(b)(3), re-read here, and applies only where a depository bank notifies CBP by debit voucher of a dishonored payment. Matching the interval to the type of bill, rather than reciting a single number, is what the item tests.

A good imported into the United States would have qualified as an originating good, but no claim for preferential tariff treatment was made at the time of importation. Under 19 CFR 182.31, when may the importer file a claim for refund of excess customs duties?

1. Within one year after the date of importation of the good ✓
2. Within one year after the date of liquidation of the entry
3. Within 90 days after the date of entry summary filing
4. Within 180 days after the date of importation of the good

Why: 19 CFR 182.31 starts its clock at importation and nowhere else: an importer whose good would have qualified as originating, but for which no claim for preferential tariff treatment was made, may file a claim for refund of any excess customs duties at any time within one year after the date of importation of the good, in accordance with 19 U.S.C. 1520(d). Liquidation is the stage at which the refund is granted, which is what makes the liquidation-date option tempting, but the section keeps filing and refund distinct. Its opening words, 'Notwithstanding any other available remedy,' confirm that this route runs alongside rather than in place of the ordinary avenues.

Which of the following is NOT identified among the specified criteria that CBP will consider when reviewing an applicant’s record with CBP for purposes of an application for accelerated payment of drawback?

1. The number of trade compliance employees hired by the drawback claimant in the last 12 months. ✓
2. The presence or absence of unresolved CBP charges (duties, taxes, fees, or other debts owed CBP).
3. The accuracy of the claimant’s past drawback claims.
4. Whether accelerated payment of the drawback or waiver of prior notice of intent to export was previously revoked or suspended.

Why: 19 CFR 190.92(e)(1) lists the criteria CBP considers when reviewing an accelerated-payment applicant's record with CBP: (i) the presence or absence of unresolved CBP charges (duties, taxes, fees, or other debts owed CBP); (ii) the accuracy of the claimant's past drawback claims; and (iii) whether accelerated payment or waiver of prior notice was previously revoked or suspended. The number of trade compliance employees a claimant has hired in the last 12 months appears nowhere in the provision, making option A the correct 'NOT identified' answer.

19 CFR 190.6(b) lists the documents that must be signed or electronically certified only by a person described in 19 CFR 190.6(a). Which of the following is NOT listed in paragraph (b)?

1. Bills of materials and formulas not part of a drawback claim
2. An application for approval of accelerated payment of drawback ✓
3. Certifications to assign the right to claim drawback
4. Notices of Intent to Export, Destroy, or Return Merchandise

Why: An application for approval of accelerated payment of drawback is placed by 19 CFR 190.6(c)(4) in the separate category of documents that may be executed either by a person described in paragraph (a) or by any other individual legally authorized to bind the person for whom the document is executed. The paragraph (b) list was then checked item by item: drawback entries at (b)(1), Notices of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback at (b)(2), certifications to assign the right to claim drawback at (b)(3), and abstracts, schedules and extracts from monthly abstracts, and bills of materials and formulas not included as part of a drawback claim at (b)(4). Sorting documents between paragraphs (b) and (c) is essentially the entire content of this section.

A licensed broker holds a proper power of attorney authorizing it to make declarations under section 485(f) and has knowledge of the facts of the transaction. It executes the declaration on the entry summary in the consignee's name. Under 19 CFR 141.19, what else is required?

1. A declaration of the consignee on Customs Form 3347-A
2. Nothing further; no declaration bond is required ✓
3. A charge against the bond on Customs Form 301
4. A separate bond of the agent under § 113.62

Why: Where the agent both knows the facts and is authorized under a proper power of attorney to make declarations under section 485(f), 19 CFR 141.19(b)(1) provides that the agent's declaration on the entry or entry summary "is sufficient and no bond to produce a declaration of the consignee is required." Customs Form 3347-A and the charge against the Form 301 bond are the two alternatives offered by 19 CFR 141.19(b)(2), and they apply only to agents who fail those qualifications. Even in that fallback situation, (b)(2)(ii) expressly states that no separate bond of the agent is required.

Which of the following is an element of computed value of imported merchandise?

1. The selling price of the merchandise in the United States
2. The amount of internal tax imposed by the country of export that is directly applicable to the materials
3. The price of merchandise in the domestic market of the country of exportation
4. The packing costs of the imported merchandise ✓

Why: 19 CFR 152.106(a) defines computed value as the sum of four elements: the cost or value of materials and the fabrication and other processing employed in producing the merchandise; an amount for profit and general expenses; any assist not already included; and, under 152.106(a)(4), the packing costs. Packing costs are therefore an express element of computed value. The U.S. selling price and the home-market price in the country of exportation belong to other valuation methods (deductive value and a method the statute forbids), and 152.106(b)(1) excludes internal taxes of the country of exportation from the cost of materials where the tax is remitted or refunded on exportation.

A centralized examination station operator hires two new employees who will work in the CES operation. Under 19 CFR 118.4, what must the operator do?

1. Submit written additions to the port director within 10 days ✓
2. Submit written additions to the port director within 30 days
3. Submit fingerprints of the employees to Customs within 10 days
4. Amend the approved application and refile it with the Center

Why: 19 CFR 118.4(f) requires the operator to keep current the list filed with the port director pursuant to 19 CFR 118.11(f), and specifies that additions to or deletions from the list must be submitted in writing to the port director within 10 calendar days of the commencement or termination of employment. Note that departures run on the same clock as hires, so the obligation is not simply a hiring notification. Fingerprints are a separate matter altogether: under (i) the operator submits the fingerprints of all employees involved in the CES operation only if requested by Customs, which means fingerprints are never the automatic response to a hire. Amending the approved application is the mechanism for changing the fee schedule under (c) and 19 CFR 118.5, not for personnel changes.

Which of the following costs should not be added to the price actually paid or payable to determine the transaction value for an entry of luxury watches?

1. The watch face and band pattern designed in Switzerland, which is provided free of charge by the U.S. buyer to the foreign manufacturer.
2. The royalty fees related to the luxury watches which the U.S. buyer is required to pay as a condition of the sale.
3. The cost of several milling machines provided free of charge by the U.S. buyer/importer to the foreign manufacturer/exporter to cut and shape parts such as gears.
4. The shipping costs paid by the U.S. buyer to import the luxury watches. ✓

Why: Under 19 CFR 152.102(f) the price actually paid or payable is exclusive of charges for transportation, insurance and related services incident to the international shipment of the merchandise, so international shipping costs are never added. By contrast, 152.103(b)(1) requires additions for the value of any assist (the free-of-charge design work under 152.102(a)(1)(iv) and the milling machines under 152.102(a)(1)(ii)) and for royalties the buyer must pay as a condition of sale under 152.103(b)(1)(iv). Only the shipping cost falls outside the price actually paid or payable.

A shipment bearing a mark that resembles a recorded trademark closely enough that the public would likely associate the two is presented for Customs examination on May 1 and is detained. Under § 133.22, how long does the importer have to establish that an exempting circumstance applies?

1. 60 days from presentation for examination
2. 15 days from the date of entry filing
3. 30 days from presentation for examination ✓
4. 30 days from the date of importation

Why: 19 CFR 133.22(c) requires articles subject to the section's restrictions to be detained for 30 days from the date on which the goods are presented for Customs examination, to permit the importer to establish that one of the listed circumstances applies. The option measuring 30 days from importation is tempting because the periods are the same length, but the regulation keys the period to presentation for examination rather than arrival. If release is not obtained within that period, 19 CFR 133.22(f) requires seizure and forfeiture proceedings.

The entire quantity covered by an immediate transportation entry arrives at the port of destination and the arrival is timely reported, but no consumption or warehouse entry is filed and the merchandise is not exported or admitted to a foreign-trade zone. When does the merchandise become subject to general order requirements?

1. Thirty days after arrival at the port
2. Six days after arrival at the port
3. Sixteen days after arrival at the port ✓
4. Sixteen days after the in-bond filing

Why: 19 CFR 18.1(k) requires merchandise covered by an in-bond shipment to be entered, exported, or admitted to a foreign-trade zone within 15 calendar days from the date of arrival of the entire in-bond shipment, and states that sixteen days after arrival the merchandise becomes subject to general order requirements. The thirty-day option is tempting because 30 days is the general maximum in-transit time under paragraph (i)(1), but that period governs the movement itself, not the post-arrival window.

A licensed broker must report or provide the following to CBP EXCEPT:

1. Whether the broker has not engaged in any conduct that could constitute grounds for suspension or revocation of an individual broker under 19 CFR 111.53.
2. A change of non-business mailing address if the broker is an individual broker not actively engaged in transacting business as a broker.
3. A newly hired employee's name, date of birth, place of birth, current home address, and misdemeanor arrest records. ✓
4. The date a licensed brokerage member ceases to be the qualifying officer for purposes of 19 CFR 111.11(b) or (c)(2), and the name of the succeeding broker.

Why: 19 CFR 111.28(b)(1)–(2) requires a broker to submit, for each employee, only the name, social security number, date and place of birth, date of hire, and current home address — misdemeanor arrest records are not among the required data, so option C is the EXCEPT answer. The other three are required: 19 CFR 111.30(d)(2) requires the triennial status report to state that the broker has not engaged in conduct constituting grounds for suspension or revocation under 111.53; 111.30(a) requires a non-business address for a broker not actively engaged; and 111.30(b)(1) requires reporting the date a licensed member or officer ceases to be the qualifier under 111.11(b) or (c)(2) together with the name of the successor.

A general partnership with four partners wishes to grant a customs power of attorney to a broker. Which statement correctly describes what 19 CFR 141.39 permits?

1. All four partners must sign it
2. One partner may execute it alone ✓
3. Only a managing agent may sign
4. Two partners must jointly sign

Why: 19 CFR 141.39(a)(1) provides that one member of the partnership may execute a power of attorney in the name of the partnership for the transaction of all its Customs business. Requiring every partner's signature confuses execution with content: the same paragraph requires that the power of attorney state the names of all members of the partnership, but only one member need sign it.

How should you report the known U.S. State of Destination Code on CBP Form 7501 at the time of entry summary filing when the contents of the shipment are destined to more than one state, territory, or possession?

1. Report the state of destination by spelling out the entire name of the destination location with the least aggregate value.
2. Report the state of destination using the standard postal two-letter state or territory abbreviation of the destination location with the greatest aggregate value. ✓
3. Report the state of destination as "MULTI" to reflect that there are multiple destinations.
4. Report all of the states, territories, and possessions that are listed on the shipping documents using the standard postal two-letter state or territory abbreviation.

Why: Under the ACE entry summary instructions for the State of Destination field, when a shipment is destined for more than one state, territory, or possession the filer reports the single destination with the **greatest aggregate value**, using the standard two-letter postal abbreviation. Reporting the lowest-value destination, spelling out the name, entering 'MULTI,' or listing every destination are all outside the field's format and content rules.