October 2018 — Question 1
If an entry summary covers merchandise with more than one IT, where should the additional IT numbers and associated IT dates be placed?
- ABlock 16
- BBlock 17
- CBlock 25
- DBlock 28✓ CBP's answer
- EBlock 32
Why this answer
The CBP Form 7501 preparation instructions control block-by-block reporting. Blocks 16 and 17 carry the immediate transportation entry number and date, but the instructions accompanying the IT date block state that when an entry summary covers merchandise moved under more than one IT, the additional IT numbers and their associated dates are recorded in Block 28, the description of merchandise area. Choosing Block 16 or a nearby header block tempts because those are the designated IT fields, but they hold only the first IT; the instructions' overflow convention sends every additional IT number and date down into Block 28. Watch for: Trying to fit every IT number into the header IT blocks instead of overflowing to Block 28.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2018 examination.
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