Home / Past exams / October 2025 / Question 25
October 2025, question 25
Practical Exercise · Liquidation, reliquidation and protests
The following additional facts apply only to this question (Question No. 25). Additionally, for this question only, you are to assume that the duties, taxes, and fees that Fast Brokers included on its broker invoice to BQ Printers are correct. The CBP Form 7512 had a typographical error stating that there were 5 boxes of disassembled parts instead of 6 boxes as shown on the airway bill. Exact Trucking delivered 5 boxes. BQ Printers has proof that the contents of the missing box comprised 50% of the value of the whole press. The entry summary is not liquidated. Which of the listed regulations describes the process by which BQ Printers may provide CBP with evidence of the shortage and request a duty allowance?
- 19 CFR 18.6(f)
- 19 CFR 18.8(d)(1)(i)
- 19 CFR 158.3
- 19 CFR 159.7(c)
Show the answer and walk-through
CBP's answer: C. C: 19 CFR 158.3
Section 158.3 gives an allowance in duties for lost or missing packages included in an entry summary if it is shown to the Center director, before liquidation becomes final, that the missing merchandise was not permitted. The claim is made on Customs Form 5931 executed by the importer and the carrier. The entry summary is not liquidated, so this applies (C). Section 18.6(f) is a general allowance for goods short at destination in bond, 18.8(d)(1)(i) is about TIR carnet liability and 159.7(c) is about rewarehouse entries.
Allowance shall be made in the assessment of duties for lost or missing packages of merchandise included in an entry summary 19 CFR 158.3
A claim for such allowance shall be made on Customs Form 5931 19 CFR 158.3
Search for: Allowance for lost or missing packages included in an entry summary
CBP's key cites: 19 CFR 18.6(f); 19 CFR 18.8(d)(1)(i); 19 CFR 158.3; 19 CFR 159.7
Question and key from CBP's October 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).