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April 2026, question 19
Practical Exercise · Entry and release
Facts for questions 18 to 20, as CBP printed them:
As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer.
The charts below represent an excerpted CBP Form 7501 (Entry Summary). Although it is not a perfect replica, it contains all information necessary to answer the following three questions along with the following description. Use the following facts and excerpted CBP Form 7501 to answer questions 18-20.
A shipment of beauty products made in Quebec, Canada departs from the manufacturer’s warehouse on February 12, 2026, by truck (non-container) and enters the United States via the Port of Buffalo, New York on the same day. The merchandise is to be entered for consumption.
If the provided entry summary is to serve as both the entry documentation and entry summary, by what date must the filer indicate to CBP that the estimated duty owed will be paid by statement processing?
- February 12, 2026
- February 22, 2026
- February 27, 2026
- March 20, 2026
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CBP's answer: A. A: February 12, 2026
When the entry summary also serves as the entry documentation, the filer must tell CBP at the time of filing that the estimated duties will be paid by statement processing. 141.101 says duties are deposited when the combined entry and entry summary is filed, or transmitted by statement processing, and 24.25(c)(1) says the filer transmits the data through ABI indicating statement processing. The shipment entered and was filed on February 12, 2026, so A is right. The later dates are the statement and payment dates that follow, not the date of the indication.
the filer shall transmit entry/entry summary and entry summary data through ABI indicating whether payment for a particular entry summary will be by individual check or by using statement processing 19 CFR 24.25(c)(1)
or be transmitted to Customs according to the statement processing method as described in § 24.25 of this chapter 19 CFR 141.101
Search for: statement processing
CBP's key cites: 19 CFR 141.101; 19 CFR 24.25(c)(1); 19 CFR 24.25(c)(3); 19 CFR 24.25(c)(2)
Question and key from CBP's April 2026 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).