April 2018 — Question 53
Based on the information below, what is the claimed amount for the merchandise processing fee (MPF) on an Unused Direct Identification 1313(j)(1) drawback claim? • Imported merchandise: 500 bikes ($200 per unit) $100,000 500 spare parts ($175 per unit) $87,500 Invoice value $187,500 Less Non-Dutiable Charges (NDC) -$2,500 Total Entered Value $185,000 Total MPF paid $485.00 MPF rate .3464% • Exported merchandise for drawback purposes: 200 bikes
- A$103.47
- B$102.43✓ CBP's answer
- C$138.56
- D$137.17
- E$480.15
Why this answer
CBP publishes the key, not the reasoning. Our written explanation of why this answer is right — and which rule decides it — comes with a free account.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2018 examination.
Reading answers is easy. The exam is 80 of these in 4.5 hours.
Pass rates run 12–30%. Find out in 15 minutes whether you'd clear the 75% line today — free, no signup.