April 2026 — Question 63
Johnson Consolidated Freight, Inc. (JCF) is the nominal consignee for a shipment of empty glass bottles, consigned to IPA (USA), Inc. (IPA), a beer brewer. JCF has an appropriate power of attorney with IPA. JCF contracts with Knowledgeable Customs Brokers, LLC (Knowledgeable) for Knowledgeable to file the entry and entry summary as the importer of record for the shipment. Knowledgeable obtains power of attorney from IPA and files the entry and entry summary with itself as the importer of record and obligates its basic importation and entry bond. Which one of the steps below is NOT one of the steps Knowledgeable will take to be relieved of liability for increased and additional duties owed under the facts above?
- AKnowledgeable will file a declaration within 90 days from the time of entry with CBP made by the actual owner of the merchandise acknowledging that the owner will pay all additional and increased duties along with a bond of the actual owner containing bond conditions set forth in 19 CFR 113.62.
- BKnowledgeable will furnish within 90 days from the time of entry copies of the power of attorney documents between Knowledgeable and JCF and Knowledgeable and IPA proving that Knowledgeable had the right to make entry under 19 CFR 141.11.✓ CBP's answer
- CKnowledgeable will declare to CBP at the time of filing the entry and entry summary that it is not the actual owner of the goods.
- DKnowledgeable will furnish to CBP at the time of filing the entry and entry summary the name and address of the actual owner of the goods.
Why this answer
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CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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