19 CFR 159 on the Customs Broker Exam
29 of the 1,261 questions CBP has released are answered from 19 CFR 159 — 2.3% of every question on record, about 1.7 on a paper of 80. Cited in 14 of the 17 published sittings.
Questions
29
Sittings cited in
14 of 17
Per paper
~1.7
What CBP asks out of 19 CFR 159
19 CFR Part 159 is titled "Liquidation of Duties". It is one part of Title 19 of the Code of Federal Regulations — the customs regulations, which you may bring into the exam room.
The questions are not spread evenly. Entry & Entry Summary accounts for 13 of them, which is where to start if this is a weak spot.
| Topic | Questions | Share of these |
|---|---|---|
| Entry & Entry Summary | 13 | 45% |
| Valuation & Appraisement | 6 | 21% |
| Anti-Dumping & Countervailing Duties | 3 | 10% |
| Automated Commercial Environment (ACE) | 3 | 10% |
| Broker Compliance | 2 | 7% |
| Classification | 1 | 3% |
| Practical Exercise | 1 | 3% |
Questions answered from 19 CFR 159
The 24 most recent, newest sitting first. Each one shows CBP's official answer and the exact citation behind it.
- April 2026 Q61Which of the following is TRUE with respect to an underpayment or overpayment of duties, taxes, and fees determined upon reliquidation of…and Answer D 19 CFR 173.3 · 19 CFR 159.6Answer →
- April 2026 Q65If a Center Director extends the liquidation of an entry, the official notice of extension and reasons for the extension will be posted on…19 CFR 159.12(a)-(b)Answer →
- April 2026 Q79If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate or…19 CFR 159.32Answer →
- October 2025 Q25The following additional facts apply only to this question (Question No. 25). Additionally, for this question only, you are to assume that…19 CFR 18.6(f) · 19 CFR 18.8(d)(1)(i)Answer →
- October 2025 Q53An entry for warehouse was filed in 2025. Liquidation of the entry was never suspended or extended. When is the warehouse entry deemed…19 CFR 159.11(a) · 19 CFR 144.5Answer →
- October 2025 Q58High End Store (High End), a U.S. retailer, submitted an administrative ruling request for classification of a woman’s hooded blouse prior…19 CFR 177.9(a)-(c) · 19 CFR 159.12(a)(2)Answer →
- October 2025 Q80Bebe Mattresses (Bebe), an Italian importer and manufacturer in Italy of toddler bed and baby crib cotton mattresses (mattresses), imported…19 CFR 159.41 · 19 CFR 159.47Answer →
- April 2025 Q45CBP liquidated an entry, ascertaining the duties, fees, and taxes at $750.00. However, the estimated duties, fees, and taxes the broker had…19 CFR 159.6(c)Answer →
- April 2025 Q48A broker or importer demonstrates good cause in a timely request for an extension of liquidation on an entry of merchandise for…19 CFR 159.12(a)Answer →
- April 2025 Q77If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate,…19 CFR 159.32Answer →
- October 2023 Q10Choose the ONE answer that correctly fills in the blank. _____ means the final computation or ascertainment of duties on entries for…19 CFR 159.1Answer →
- October 2023 Q12Under Title 19 of the Code of Federal Regulations, which statement is FALSE with respect to informal entries?19 CFR 159.10 · 19 CFR Part 143Answer →
- October 2023 Q35What is the reportable quantity of the following merchandise in the correct order of reporting? One meter equals 100 centimeters. One…Harmonized Tariff Schedule of the U.S. (HTSUS) 5111.19.1000 · 19 CFR 159.3Answer →
- April 2023 Q30Use the provided calendar and the following entry record information to determine the answer with the correct dates in the order of entry…19 CFR 146.62 · ACE BRPD Section 7.2Answer →
- October 2022 Q24Upon auditing an entry, the importer of record (IOR) discovered that the total entered value was incorrect. The correct entered value was…19 CFR 159.6Answer →
- October 2022 Q35Please refer to the snippet of a CBP Form 7501 above. A shipment of powdered milk departed the Port of Auckland, New Zealand on June 1,…19 CFR 159.32 ACE Entry Summary (ES) InstructionsAnswer →
- October 2022 Q46What is the maximum allowable time for which extension of liquidation may be granted by the Center Director?19 CFR 159.12(e)Answer →
- October 2022 Q50What is the exception to the general rule that the notice of liquidation will be dated with the date posted electronically on www.cbp.gov?19 CFR 159.7 · 19 CFR 159.9Answer →
- April 2022 Q57If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate or…19 CFR 159.32Answer →
- October 2021 Q2If there is a difference of less than $20.00 between the total amount of duties, taxes, and fees, including interest in the original…Ace Business Rules Section 1.15 Collections · 19 CFR § 159.6Answer →
- October 2021 Q49Qualifying expenditures may be offset by a distribution of assessed antidumping and countervailing duties. These expenditures must be…19 CFR § 159.61(c)Answer →
- April 2021 Q58Which of the below total entered values is correctly formatted for use in computation of duty and fees on an entry?19 CFR 159.3Answer →
- October 2020 (PM) Q13Which of the following is NOT a valid reason for an extension of liquidation?19 CFR § 159.12 · 19 CFR § 159.51Answer →
- October 2020 (AM) Q18Which of the following is NOT a valid reason for an extension or suspension of liquidation?19CFR§159.12 & 19CFR§159.51Answer →
Where the text is
The exam is open book, so the only thing that matters on the day is how fast you reach the right paragraph.
Question counts are from CBP's published papers and answer keys, 2018–2026, checked October 6, 2026 against CBP's own release. One count per question: a question citing three subsections counts once.
Questions candidates ask about this
- How many Customs Broker Exam questions come from 19 CFR 159?
- 29 of the 1,261 questions CBP has released are answered from 19 CFR 159 — 2.3% of everything on record, about 1.7 on a paper of 80. 19 CFR 159 has been cited in 14 of the 17 released sittings, averaging 1.7 questions a paper.
- What does 19 CFR 159 cover?
- 19 CFR Part 159 is titled "Liquidation of Duties". It is one part of Title 19 of the Code of Federal Regulations — the customs regulations, which you may bring into the exam room. On the exam it shows up mostly in Entry & Entry Summary (13 questions), Valuation & Appraisement (6 questions), Anti-Dumping & Countervailing Duties (3 questions).
- Is 19 CFR 159 worth tabbing?
- 19 CFR 159 has been cited in 14 of the 17 released sittings, averaging 1.7 questions a paper. The exam is open book and runs at about three minutes a question, which makes anything at that frequency worth reaching in seconds rather than minutes.
What else answers these questions
Find out where you actually lose marks
Knowing that this carries 29 questions is only useful next to knowing how many of them you get right. The diagnostic is weighted like a real paper and takes fifteen minutes.