19 CFR 24 on the Customs Broker Exam
35 of the 1,261 questions CBP has released are answered from 19 CFR 24 — 2.8% of every question on record, about 2.1 on a paper of 80. Cited in 14 of the 17 published sittings.
Questions
35
Sittings cited in
14 of 17
Per paper
~2.1
What CBP asks out of 19 CFR 24
19 CFR Part 24 is titled "Customs Financial and Accounting Procedure". 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 12 of them, which is where to start if this is a weak spot.
| Topic | Questions | Share of these |
|---|---|---|
| Entry & Entry Summary | 12 | 34% |
| Free Trade Agreements | 6 | 17% |
| Practical Exercise | 6 | 17% |
| Broker Compliance | 4 | 11% |
| Anti-Dumping & Countervailing Duties | 3 | 9% |
| Miscellaneous | 2 | 6% |
| Bonds | 1 | 3% |
| Automated Commercial Environment (ACE) | 1 | 3% |
Questions answered from 19 CFR 24
The 24 most recent, newest sitting first. Each one shows CBP's official answer and the exact citation behind it.
- April 2026 Q24Which ONE of the following two-digit suffixes to the IRS Employer Identification Number (EIN) can Zurefire EV request to use for its…19 CFR 24.5(d)Answer →
- April 2025 Q53A licensed and permitted customs broker has elected statement processing for paying the duties, taxes, and fees on entry summaries on…19 CFR 24.25 · 19 CFR 24.25(e)Answer →
- October 2024 Q17Echo will be filing a CBP Form 7501 (7501) for the importation of its paper products, with an entered value of over $1,000. Box 23 on the…Process Document (BRPD) Chapter 23 · Section 23.2Answer →
- October 2024 Q50An importer is owed a refund of duties, taxes, and fees on an entry, but wants the refund to be mailed in care of its broker. The broker's…19 CFR 24.36 · 19 CFR 141.61(d)(3)Answer →
- May 2024 Q20Use these additional facts to answer this question. Fast Broker, LLC (Fast) obtained additional documentation from the client stating that…HTS 9903.88.15 · 19 CFR 24.23Answer →
- May 2024 Q54What is the current rate of the Harbor Maintenance Fee (HMF)?19 CFR 24.24(a)Answer →
- May 2024 Q60Broker ABC receives documents to clear an ocean shipment of $250,000 in ceramic plates. The invoice indicates that the merchandise was…19 CFR 24.3a · 19 CFR 24.23(c)(13)Answer →
- April 2023 Q11In response to the issuance of which CBP Form, or its electronic equivalent, may Center directors accept certificates of marking supported…19 CFR 24.5 · 19 CFR 134.52(a)Answer →
- April 2023 Q12Which one of the following actions CANNOT be taken on merchandise after liquidation of the entry becomes final?19 CFR 24.36(a)(1) · 141.113(h)Answer →
- October 2022 Q12Sandra Smith imported a shipment of non-alloy steel threaded rods under 7318.15.5056 / Free from China. The invoice amount for the…Chapter 73 · 19 CFR 152.103Answer →
- October 2022 Q27Which Customs Form is filed with CBP to provide an importer’s identification information?19 CFR 24.5Answer →
- October 2022 Q60According to 19 CFR 24.23(c), which of the listed countries is NOT exempt from the Merchandise Processing Fee (MPF) under a preferential…19 CFR 24.23(c)(5) Israel · 19 CFR 24.23(c)(11) OmanAnswer →
- April 2022 Q65Which of the following has a MPF non-exempt requirement?19 CFR 24.23(c)Answer →
- April 2022 Q74If the total entered value were to increase by $15,000.00, what would be the new (499) Merchandise Processing Fee (MPF) total amount owed…19 CFR 24.23(b)Answer →
- October 2021 Q16In cases where imported cargo is unloaded from a commercial vessel at a port within the definition of 19 CFR 24.24 Harbor maintenance fee,…19 CFR § 24.24(e)(2)(ii)Answer →
- October 2021 Q22Excessive deposits of Alcohol or Tobacco taxes cannot be refunded in cases where:19 CFR § 24.36(d)Answer →
- October 2021 Q23Which of the following Chapter 98 provisions has a Merchandise Processing Fee (MPF) requirement?19 CFR § 24.23(c)(1)(i) · 19 CFR § 24.23(c)(2)Answer →
- October 2021 Q77Under what section of the Code of Federal Regulations (CFR) would you find the fee associated with an application filed by a carrier or…19 CFR § 112.12(a) · 19 CFR § 24.21(b)(10)Answer →
- April 2021 Q43To amend the actual owner identified on an entry summary filed with CBP, a CBP Form ______ must be submitted within 90 days from the date…CBPF 3347 · 19 CFR § 24.11Answer →
- April 2021 Q65Some imported goods that qualify for preferential tariff treatment under various free trade agreements are exempt from payment of the…19 CFR § 24.3(c)Answer →
- October 2020 (PM) Q6When a broker is employed for the transaction of customs business by an unlicensed person who is not the actual importer, the broker must…19 CFR § 111.36(a) · 19 CFR § 141.5Answer →
- October 2020 (PM) Q9Where in 19 Code of Federal Regulations (19 CFR) is the list of Ports subject to Harbor Maintenance Fee (HMF) found?19 CFR § 24.24Answer →
- October 2020 (PM) Q32In the 19 Code of Federal Regulations (19 CFR), where would you find information on Merchandise Processing Fee (MPF)?19 CFR § 24.23Answer →
- October 2020 (AM) Q9Documents that need to be submitted along with the first formal entry or the first request for services include: Notification of Importer’s…19CFR§24.5Answer →
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 24?
- 35 of the 1,261 questions CBP has released are answered from 19 CFR 24 — 2.8% of everything on record, about 2.1 on a paper of 80. 19 CFR 24 has been cited in 14 of the 17 released sittings, averaging 2.1 questions a paper.
- What does 19 CFR 24 cover?
- 19 CFR Part 24 is titled "Customs Financial and Accounting Procedure". 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 (12 questions), Free Trade Agreements (6 questions), Practical Exercise (6 questions).
- Is 19 CFR 24 worth tabbing?
- 19 CFR 24 has been cited in 14 of the 17 released sittings, averaging 2.1 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 35 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.