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October 2025, question 57

Entry / Entry Summary · Duties, MPF, HMF and calculations

Izzie Stein is the importer of record (IOR) on a shipment of goods she purchased directly from a foreign manufacturer. The shipment has estimated duties, taxes, and fees due of $5,800.00. Ms. Stein sold the merchandise to a consignee. Ms. Stein pays her customs broker the $5,800.00 owed to U.S. Customs and Border Protection (CBP) but later gets a notice that the duties were never paid. Who will CBP bill for the unpaid duties and why?

  1. The customs broker will be billed because they received the duty payment from Ms. Stein.
  2. The foreign manufacturer will be billed because they are the pay-to party on the commercial invoice.
  3. The consignee will be billed because they received the shipment of goods.
  4. Ms. Stein will be billed because she is the importer of record.
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CBP's answer: D. D: Ms. Stein will be billed because she is the importer of record.

Section 141.1(b)(1) says liability for duties is a personal debt of the importer to the United States, and payment to a broker does not relieve the importer if the broker does not pay. Ms. Stein is the importer of record, so CBP bills her (D).

Payment to a broker covering duties does not relieve the importer of liability if the duties are not paid by the broker. 19 CFR 141.1(b)(1)

Search for: Personal debt of importer

CBP's key cites: 19 CFR 141.1(b)(1)

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).