CustomsBrokerLicenseExam

Home / Past exams / April 2026 / Question 63

April 2026, question 63

Entry / Entry Summary · Entry and release

Johnson Consolidated Freight, Inc. (JCF) is the nominal consignee for a shipment of empty glass bottles, consigned to IPA (USA), Inc. (IPA), a beer brewer. JCF has an appropriate power of attorney with IPA. JCF contracts with Knowledgeable Customs Brokers, LLC (Knowledgeable) for Knowledgeable to file the entry and entry summary as the importer of record for the shipment. Knowledgeable obtains power of attorney from IPA and files the entry and entry summary with itself as the importer of record and obligates its basic importation and entry bond. Which one of the steps below is NOT one of the steps Knowledgeable will take to be relieved of liability for increased and additional duties owed under the facts above?

  1. Knowledgeable will file a declaration within 90 days from the time of entry with CBP made by the actual owner of the merchandise acknowledging that the owner will pay all additional and increased duties along with a bond of the actual owner containing bond conditions set forth in 19 CFR 113.62.
  2. Knowledgeable will furnish within 90 days from the time of entry copies of the power of attorney documents between Knowledgeable and JCF and Knowledgeable and IPA proving that Knowledgeable had the right to make entry under 19 CFR 141.11.
  3. Knowledgeable will declare to CBP at the time of filing the entry and entry summary that it is not the actual owner of the goods.
  4. Knowledgeable will furnish to CBP at the time of filing the entry and entry summary the name and address of the actual owner of the goods.
Show the answer and walk-through

CBP's answer: B. B: Knowledgeable will furnish within 90 days from the time of entry copies of the power of attorney documents between Knowledgeable and JCF and Knowledgeable and IPA proving that Knowledgeable had the right to make entry under 19 CFR 141.11.

The question asks for the step that is NOT part of the process. Under 141.20(a), a broker who is the nominal importer of record declares at filing that it is not the actual owner and gives the owner's name and address (C and D), and files the actual owner's declaration and the owner's bond within 90 days (A). Copies of the powers of attorney are not a step, so B is the answer.

shall declare at the time of the filing of the entry summary or entry documentation, as provided in § 141.19(a), that he is not the actual owner of the merchandise, furnish the name and address of the owner 19 CFR 141.20(a)(1)
If a Customs broker makes entry for a nominal consignee, the broker must appear as importer of record. Right to Make Entry Directive, section 5.1.3

Search for: relieved from statutory liability for the payment of increased and additional duties

CBP's key cites: Right to Make Entry Directive, section 5.1.3; 19 CFR 141.19; 19 CFR 141.20

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).