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October 2026, question 58
Entry / Entry Summary · Entry and release
If a customs broker makes entry on behalf of a nominal consignee, who must appear as the importer of record according to Section 484, Tariff Act of 1930?
- The customs broker
- The nominal consignee
- The Port Director
- The ultimate purchaser of the goods
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CBP's answer: A. A: The customs broker
The Right to Make Entry Directive says a nominal consignee may designate a customs broker to make entry on his behalf but may not make entry himself, and if a broker makes entry for a nominal consignee, the broker must appear as importer of record. That is A.
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: the broker must appear as importer of record
CBP's key cites: Right to Make Entry Directive, section 5.1.3
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).