Skip to content

Practical Exercise

October 2025 — Question 25

The following additional facts apply only to this question (Question No. 25). Additionally, for this question only, you are to assume that the duties, taxes, and fees that Fast Brokers included on its broker invoice to BQ Printers are correct. The CBP Form 7512 had a typographical error stating that there were 5 boxes of disassembled parts instead of 6 boxes as shown on the airway bill. Exact Trucking delivered 5 boxes. BQ Printers has proof that the contents of the missing box comprised 50% of the value of the whole press. The entry summary is not liquidated. Which of the listed regulations describes the process by which BQ Printers may provide CBP with evidence of the shortage and request a duty allowance?

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.

Read the explanation — freeNo password. One emailed code.

CBP's cited authority

§ 19 CFR 18.6(f)§ 19 CFR 18.8(d)(1)(i)§ 19 CFR 158.3§ 19 CFR 159.7

Answer and citations as published in CBP's official answer key for the October 2025 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.