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October 2026, question 30
Quota · Quota
Best Beef LLC (Best Beef) plans to import beef from Australia in 2026 under a tariff-rate quota. To claim the in-quota duty rate, Best Beef must have a valid export certificate and must report the certificate’s unique identifying number. Australia issued certificate number 123456. Under the applicable requirements, which answer choice shows the correct order of the elements in the export certificate’s unique identifying number?
- 6123456AU
- 6AU123456
- AU6123456
- 123456AU6
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CBP's answer: B. B: 6AU123456
The export certificate number is made of three elements in this order: the last digit of the year the certificate is in effect, the 2-digit ISO country code, and the 6-digit number issued by the country (132.15(b)). For a 2026 certificate from Australia with number 123456, that is 6, AU, 123456, so B (6AU123456) is right.
must have a distinct and unique identifying number composed of three elements set forth in the following order: 19 CFR 132.15(b)
The last digit of the year for which the export certificate is in effect; 19 CFR 132.15(b)(1)
Search for: distinct and unique identifying number composed of three elements
CBP's key cites: 19 CFR 132.15(b)
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).