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October 2024, question 50
Entry / Entry Summary · Entry and release
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?
- CBP Form 4811, Special Address Notification
- CBP Form 5106, Create/Update Importer Identity Form
- CBP Form 3347, Declaration of Owner
- CBP Form 6059B, Customs Declaration
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CBP's answer: A. A: CBP Form 4811, Special Address Notification
If the importer wants refunds mailed in care of its agent, the agent's importer number goes in the Reference No box of CBP Form 7501, and the importer must file a CBP Form 4811 authorizing the mailing of refunds, bills or notices of liquidation to the agent (A).
the importer of record must file, or must have filed previously, a CBP Form 4811 authorizing the mailing of refunds, bills, or notices of liquidation to the agent 19 CFR 141.61(d)(3)
Search for: refunds mailed in care of agent CBP Form 4811
CBP's key cites: 19 CFR 24.36; 19 CFR 141.61(d)(3)
Change watch: § 141.61: the quoted text is different in the April 1, 2026 eCFR.
Question and key from CBP's October 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).