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April 2024, question 63
Entry / Entry Summary · ACE entry summary data and business rules
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?
- Report the state of destination by spelling out the entire name of the destination location with the least aggregate value.
- Report the state of destination using the standard postal two-letter state or territory abbreviation of the destination location with the greatest aggregate value.
- Report the state of destination as "MULTI" to reflect that there are multiple destinations.
- 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.

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CBP's answer: B. B: Report the state of destination using the standard postal two-letter state or territory abbreviation of the destination location with the greatest aggregate value.
If the shipment is destined to more than one state, territory or possession, the ACE instructions say to report the state of destination with the greatest aggregate value, using its two-letter postal code. That is B. There is no 'MULTI' code and the least-value location is not used.
report the state of destination with the greatest aggregate value ACE Entry Summary Instructions, page 9
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CBP's key cites: ACE Entry Summary Instructions
Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).