Home / Past exams / October 2026 / Question 24
October 2026, question 24
Practical Exercise · Duties, MPF, HMF and calculations
Facts for questions 22 to 25, 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. An excerpted CBP Form 7501 (Entry Summary) is below. Although it is not a perfect replica, it contains all information necessary to answer the following questions along with the following description. Use the following facts and excerpted CBP Form 7501 to answer questions 22-25. Tuna caught and canned in American Samoa was laden on a ship bound for the United States. This shipment enters the United States by ocean via the Seaport of Savannah, GA. 1. Filer Code/Entry 2. Entry 3. Summary Date 4. Surety 5. Bond 6. Port 7. Entry Date Number Type Number Type Code 09/29/2026 09/29/2026 X 02 XXX 8 XXXX 8. Importing Carrier 9. Mode of Transport 10. Country of Origin 11. Import Date
USS TUNA 11 American Samoa 09/29/2026
Is a Harbor Maintenance Fee (HMF) applicable to this shipment?
- Yes, all shipments arriving via seaport are subject to HMF
- Yes, because the tuna had not previously landed on shore
- No, shipments arriving to the port of Savannah are not subject to HMF
- No, because the shipment was loaded within a United States possession
Show the answer and walk-through
CBP's answer: D. D: No, because the shipment was loaded within a United States possession
Section 24.24(c)(4) exempts cargo loaded on a vessel in Alaska, Hawaii or any possession of the U.S. for transportation to the U.S. mainland for ultimate use or consumption there, and the exemption covers the unloading on the mainland too. The tuna was loaded in American Samoa, a U.S. possession, and unloaded at Savannah, so no HMF applies and D is right. The reason is the loading in a possession, not the port or the mode of arrival.
Cargo loaded on a vessel in Alaska, Hawaii, or any possession of the U.S. for transportation to the U.S. mainland for ultimate use or consumption in the U.S. mainland. 19 CFR 24.24(c)(4)(i)(B)
Cargo described in paragraph (c)(4)(i)(B) of this section unloaded in the U.S. mainland. 19 CFR 24.24(c)(4)(i)(D)
Search for: Cargo loaded on a vessel in Alaska, Hawaii, or any possession of the U.S.
CBP's key cites: 19 CFR 24.24(c)(4)
Change watch: § 24.24 changed in the April 1, 2026 eCFR (the quoted text is unchanged).
Question and key from CBP's October 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).