October 2025 — Question 57

Izzie Stein is the importer of record (IOR) on a shipment of goods she purchased directly from a foreign manufacturer. The shipment has estimated duties, taxes, and fees due of $5,800.00. Ms. Stein sold the merchandise to a consignee. Ms. Stein pays her customs broker the $5,800.00 owed to U.S. Customs and Border Protection (CBP) but later gets a notice that the duties were never paid. Who will CBP bill for the unpaid duties and why?

• AThe customs broker will be billed because they received the duty payment from Ms. Stein.
• BThe foreign manufacturer will be billed because they are the pay-to party on the commercial invoice.
• CThe consignee will be billed because they received the shipment of goods.
• DMs. Stein will be billed because she is the importer of record.✓ CBP's answer