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April 2025, question 53
Entry / Entry Summary · Duties, MPF, HMF and calculations
A licensed and permitted customs broker has elected statement processing for paying the duties, taxes, and fees on entry summaries on behalf of its clients and upon entries for which the broker acts as importer of record. On February 5, 2025, the broker transmits four entry summaries for four different clients to CBP. The cargo is released, and the entry date is also February 5, 2025. The broker put the duty payment on periodic daily statement. Using the above calendar, what is the last date upon which the statement can be designated for processing?
- February 15, 2025
- February 20, 2025
- February 24, 2025
- March 21, 2025
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CBP's answer: B. B: February 20, 2025
Section 24.25(e) says entry summaries must be designated for statement processing within 10 working days after the date of entry. Counting from February 5, 2025: Feb 6, 7, 10, 11, 12, 13, 14, then Feb 17 is the circled federal holiday on the calendar, so 18, 19 and 20 are working days 8, 9 and 10. The last date is February 20, 2025.
must be designated for statement processing within 10 working days after the date of entry 19 CFR 24.25(e)
Search for: within 10 working days after the date of entry
CBP's key cites: 19 CFR 24.25; 19 CFR 24.25(e); ACE BRPD Section 19.4
Question and key from CBP's April 2025 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).