October 2020 (PM) — Question 14
You are a Customs broker and Athletic Footwear Company (AFC) is your client. AFC contacts you to ask you to revise entry 123-1234567-8 because an internal audit revealed that an invoice was omitted from the original filing. The paperwork indicates that the goods qualify under the Central America – Dominican Republic Free Trade Agreement (CAFTA-DR) as goods originating and exported from the Dominican Republic. This means that there will be no change in the duties, taxes, and fees owed. The entry is not liquidated and is fully paid. What process should you use to make the requested changes with CBP?
- ASince there are no changes to duties, taxes, and fees, nothing needs to be done to change the entry summary with CBP.
- BFile a PSC to add a line with the invoice to the entry summary and include the Special Program Indicator (SPI) for CAFTA-DR on the additional line.
- CFile a protest under 19 U.S.C. 1514.
- DFirst file a PSC to add the invoice with the duties, taxes, and fees owed. As soon as the entry is liquidated with the bill, file a claim under 19 USC 1520(d) to seek the duty free treatment permitted under CAFTA-DR.✓ CBP's answer
- EFile a claim under 19 USC 1520(d) asking to both add the invoice and allow duty free treatment under CAFTA-DR.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.
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