Home / Past exams / April 2026
April 2026 customs broker exam
80 questions, given April 22, 2026. Pick a question to see CBP's answer and the walk-through, or sit the whole exam on the clock.
I. Broker Compliance (questions 1 to 17)
- A broker fails to file the triennial status report by March 1 of the reporting year which results in the... Broker licensing and duties
- Which ONE of the following activities may qualify for one credit of continuing broker education? Broker licensing and duties
- Smith Logistics LLC ("Smith Logistics") is a freight forwarder and licensed customs broker. Smith... Broker licensing and duties
- Torres & Sons, a partnership, executed a power of attorney (POA) with Kent Customs Brokers (KCB) on May 1,... Entry and release
- Which ONE of the four choices below correctly identifies how long a customs broker must retain the... Penalties, recordkeeping and prior disclosure
- Which ONE of the following four scenarios best demonstrates proper compliance with a record examination... Penalties, recordkeeping and prior disclosure
- No later than _____ calendar days after initiating an investigation under 19 CFR 165.15, CBP will take... Antidumping and countervailing duties
- What is the maximum civil fine CBP may impose after the seizure of merchandise imported for sale when the... Restricted merchandise and intellectual property
- An individually licensed customs broker voluntarily suspends her license on September 1, 2024, and... Broker licensing and duties
- A customs broker discovers that a client has omitted information from an affidavit. The broker believes... Broker licensing and duties
- Of the four choices below, which business relationship may Tracy, a licensed customs broker and sole... Broker licensing and duties
- Which of the following statements regarding national permits is FALSE? Broker licensing and duties
- When must customs brokers notify CBP of a change in address for their office of record? Broker licensing and duties
- As a licensed customs broker and sole proprietor of her business, Janet Martin is responsible for... Broker licensing and duties
- Which of the following documents must be filed with CBP in circumstances where a licensed customs broker's... Broker licensing and duties
- In the event of a cyberbreach of electronic records relating to customs business, when must the customs... Broker licensing and duties
- Jane Smith is a licensed customs broker and a qualifying officer of ABC Broker, Inc. corporation. If ABC... Broker licensing and duties
II. Practical Exercise (questions 18 to 26)
- Which ONE of the following blocks of the U.S. Customs and Border Protection (CBP) Form 7501 (Entry... Practical exercises
- If the provided entry summary is to serve as both the entry documentation and entry summary, by what date... Entry and release
- In the above entry summary, if USMCA did not apply for either line number, which ONE of the choices below... Duties, MPF, HMF and calculations
- You have received a “documents required” notification after the entry summary was filed. In reviewing the... Entry and release
- The entry documents will be filed at the port for the final destination provided on the invoice. What is... Entry and release
- When determining the classification of the bedspread, you discover that there are two potential... Classification: GRIs, notes and headings
- Which ONE of the following two-digit suffixes to the IRS Employer Identification Number (EIN) can Zurefire... ACE entry summary data and business rules
- If data is required in Blocks 1C and 1D, which of the following choices will correctly identify the data... ACE entry summary data and business rules
- Whose name should be transmitted as the certifier in ABI? ACE entry summary data and business rules
III. Quota (questions 27 to 30)
- Bake 4U, Inc.(B4U) imports bulk pastry dough. The dough is subject to a tariff-rate quota, with an annual... Quota
- A&M Industries entered one entry of peanut butter from India as a type 01 consumption entry on May 1,... Quota
- You are a licensed customs broker and have submitted Entry Summary data through the Automated Broker... Quota
- Which of the following is NOT a method for establishing tariff-rate and absolute quotas? Quota
IV. Classification (questions 31 to 40)
- Of the four choices below, which is the best CLASSIFICATION for dried pineapples that are reduced in size,... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of alloy steel coils? The cold-rolled steel is... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of a solenoid valve used to control the... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of a men's bow tie constructed of 100% cotton... Classification: GRIs, notes and headings
- Which of the following is NOT a requirement with respect to additional articles or classes of articles... Rules of origin and trade programs
- Of the four choices below, what is the CLASSIFICATION of a miniature billiards table designed for children... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of linoleum tiles? The tiles are composed of... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of sound insulating panels? The panels are two... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION for a plastic brush with metal bristles used... Classification: GRIs, notes and headings
- Of the four choices below, which is the best CLASSIFICATION of pure silver (99.99%) coins that are minted... Classification: GRIs, notes and headings
V. Entry / Entry Summary (questions 41 to 65)
- Which of the following statements is TRUE about the procedure after detention of shipments under the Toxic... Restricted merchandise and intellectual property
- Which Federal agencies will notify CBP that a covered import does not comply with an applicable energy... Restricted merchandise and intellectual property
- When evaluating an application for Lever-rule protection against gray market articles in accordance with... Restricted merchandise and intellectual property
- Which of the following imported articles are subject to seizure pursuant to the Digital Millenium... Restricted merchandise and intellectual property
- A drawback claimant must furnish a properly executed drawback bond if approved for _____ privilege. Drawback
- What type of rejected merchandise is eligible for substitution drawback under 19 CFR 190.45? Drawback
- If an Activity Code 1- Basic Importation and Entry continuous bond will be transmitted to U.S. Customs and... Customs bonds
- HK Importers, Inc. (HKI) has a continuous basic importation and entry bond in the amount of $200,000.00... Customs bonds
- Which entry type code indicates a re-warehouse entry? Foreign-trade zones, warehouses and in-bond
- Merchandise arrived at a port of entry and has been unladen from a vessel. No entry or entry summary has... Carriers, vessels, aircraft and manifests
- Absent the grant of an extension by the port director for reasonable cause, when must the operator of a... Foreign-trade zones, warehouses and in-bond
- To which of the following actions may merchandise admitted to a Foreign Trade Zone in zone-restricted... Foreign-trade zones, warehouses and in-bond
- Which of the following best defines a domestic material? Rules of origin and trade programs
- Which of the following abbreviations or alternate spellings is unacceptable according to regulations found... Country of origin marking
- Unless exported or destroyed under Customs supervision prior to liquidation of the entry, articles without... Country of origin marking
- Under ACE Entry Summary Instructions, which of the following is TRUE regarding the reporting of gross... ACE entry summary data and business rules
- Of the following choices, when may the Surety Code "999" appropriately be entered on an entry summary? ACE entry summary data and business rules
- Under which of the following circumstances would the Automated Commercial Environment (ACE) Cargo Release... ACE entry summary data and business rules
- Under which circumstance may an individual who qualifies as an importer of record under 19 USC 1484... Entry and release
- In ACE, which of the following data elements CANNOT be changed through a Post Summary Correction (PSC) for... ACE entry summary data and business rules
- Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees... Liquidation, reliquidation and protests
- Jane Doe is filing an entry summary. One line item is for a woman's dress, which is a woven garment of... Entry and release
- Johnson Consolidated Freight, Inc. (JCF) is the nominal consignee for a shipment of empty glass bottles,... Entry and release
- A customs broker timely and properly filed entry documentation (CBP Form 3461) for imported merchandise,... Entry and release
- If a Center Director extends the liquidation of an entry, the official notice of extension and reasons for... Liquidation, reliquidation and protests
VI. Valuation, Appraisement and Duty Assessment (questions 66 to 80)
- As part of an investigation, CBP has decided that there is reasonable suspicion that an importer entered... Antidumping and countervailing duties
- Which of the following is TRUE with respect to imported merchandise after the U.S. International Trade... Restricted merchandise and intellectual property
- Coffee Inc., a Canadian company, buys raw coffee beans from Colombia classified under the Harmonized... Rules of origin and trade programs
- Which of the following Special Program Indicators (SPI) is NOT valid? Tariff lookups: rates, units, programs
- Which of the following is considered an assist and should be included in the entered value? Valuation
- Of the following importation scenarios, which has a Transaction Value? Valuation
- A shipment of plastic optical fibers manufactured in China is valued at $95,678.00 and imported under HTS... Duties, MPF, HMF and calculations
- A shipment of toy trains manufactured in Vietnam is entered at $10 per unit, Delivered Duty Paid (“DDP”)... Valuation · credit to all
- A&G, a Minneapolis furniture company, has agreed to purchase 5000 bespoke ironing boards from Kraftsmen, a... Valuation
- A foreign subsidiary sells ore to its U.S. parent company. The price of the ore charged by the subsidiary... Valuation
- A U.S. buyer purchased merchandise from an unrelated manufacturer in India. The terms of the sale were... Valuation
- Footwear incorporating a protective metal toe-cap imported on or after July 1, 1981 will be determined in... Valuation
- Luxury Resins, a Japanese producer of plastic materials, sold resin to Phone Cases Plus, an unrelated U.S.... Valuation
- If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S.... Duties, MPF, HMF and calculations
- During a cargo examination of entered goods, a CBP officer discovered that none of the physical... Liquidation, reliquidation and protests
References CBP listed for this exam
- Harmonized Tariff Schedule of the United States (2025 Basic Edition, No Supplements) (HTSUS)
- Title 19, Code of Federal Regulations (2024 Revised as of January 1, 2024) (Parts 1 to 140) (Parts 141 to 199) (Parts 200 to end)
- ACE Entry Summary Instructions Version 2.4a (ACE ES)
- Right to Make Entry (RTME) Directive 3530-002A
- ACE Entry Summary Business Rules and Process Document (CBP-External 12.0, December 2023) (Chapter 1 to Chapter 24) (ACE BRPD)
This site's viewer uses the HTSUS 2026 Basic Edition and the 2025 edition of 19 CFR. Where those differ from this exam's editions in a way that matters, the question page says so.