May 2024 — Question 75
An examining officer finds merchandise during a cargo inspection that is not invoiced. There is no evidence that smuggling was intended, and the failure to invoice the merchandise is conclusively a mistake. Which of the following is true regarding the duties on the merchandise found?
- AEstimated duties are paid according to what is actually listed on the invoice.
- BDuties are suspended until a new entry is made.
- CDuties are assessed on the merchandise actually found.✓ CBP's answer
- DDuties are assessed based on whichever is the higher rate (merchandise listed on invoice versus merchandise actually found).
CBP's cited authority
§ 19 CFR 152.3
Answer and citations as published in CBP's official answer key for the May 2024 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.