CustomsBrokerLicenseExam

Home / Past exams / April 2025 / Question 58

April 2025, question 58

Entry / Entry Summary · Country of origin marking

Chemical Corporation imports adhesives into the United States. CBP notified Chemical Corporation that its most recent import of adhesives did not have the English name of the country of origin properly marked on the container. The adhesive was not exported or destroyed under Customs supervision prior to liquidation of the entry. Which ONE of the following actions may CBP take against Chemical Corporation?

  1. Assess criminal penalties of up to $5,000.00 and/or imprisonment for one year.
  2. Assess an additional 10% duty to the subject merchandise based on the final appraised value.
  3. Assess an additional 25% duty to the subject merchandise based on the final appraised value.
  4. Assess a monetary penalty equal to the final appraised value of the merchandise.
Show the answer and walk-through

CBP's answer: B. B: Assess an additional 10% duty to the subject merchandise based on the final appraised value.

Section 134.2 says articles not marked as required are subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision before liquidation. The English country name was missing and the goods were not exported or destroyed, so the 10 percent duty applies.

Articles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value 19 CFR 134.2

Search for: additional duties of 10 percent of the final appraised value

CBP's key cites: 19 CFR 134.2

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).