CUSTOMS CERTIFIED SPECIALIST FINAL
PAPER 2026 FULL QUESTIONS AND
CORRECT ANSWERS
◉ The customs work of CBP does not include:.
Answer: Licensing firearms imports
◉ The Trade Facilitation and Trade Enforcement Act's overall
objective:.
Answer: Ensure a fair and competitive trade environment
◉ Which of the following is not correct regarding a customs broker's
obligation:.
Answer: Must have a valid POA on file in all instances to transact
customs business in their clients name.
◉ In obtaining the dutiable or duty-free status of merchandise
entering the U.S., the following material should be consulted:.
Answer: HTSUS
,◉ Statutory rates of duty for goods imported into the U.S. from
countries that do not have normal trade relations are subject to duty
under which section of the HTSUS?.
Answer: Column 2
◉ A POA between a customs broker and his client must be retained
until revoked, and revoked POA's and letters of revocation must be
retained for __________ after the date of revocation..
Answer: Five years
◉ The program that established benefits for workers displaced by
the loss of their jobs due to imports was:.
Answer: The Trade Act of 2002
◉ Which of the following does 19 USC 1641 not consider to be
"customs business"?.
Answer: Mere electronic transmission of data received for
transmission to CBP
◉ Countries eligible for treatment under the Generalized System of
Preferences are outlined in the HTSUS under General Note ________.
Answer: General Note 4
, ◉ In reference to the USMCA Agreement, the term "originating"
means:.
Answer: Goods qualifying under the rules of origin set out in the
Agreement
◉ Major provisions of the JFTA do not include:.
Answer: Research and development of new products.
◉ T/F: Payment of duties to a customs broker relieves an importer
of liability if the broker does not pay the duties to CBP..
Answer: False: Importer is still liable for customs charges.
◉ T/F: A DOT bond in the amount of 200% of the dutiable value
must be at the port of entry when a non-certified or non-conforming
vehicle is imported for permanent use..
Answer: False: The amount of 150%
◉ T/F: The issuance of an advance ruling does not negate the
requirement for an importer to have a Certificate of Origin in the
importer's possession at the time goods are imported in order to
claim a USMCA duty rate..
Answer: True
PAPER 2026 FULL QUESTIONS AND
CORRECT ANSWERS
◉ The customs work of CBP does not include:.
Answer: Licensing firearms imports
◉ The Trade Facilitation and Trade Enforcement Act's overall
objective:.
Answer: Ensure a fair and competitive trade environment
◉ Which of the following is not correct regarding a customs broker's
obligation:.
Answer: Must have a valid POA on file in all instances to transact
customs business in their clients name.
◉ In obtaining the dutiable or duty-free status of merchandise
entering the U.S., the following material should be consulted:.
Answer: HTSUS
,◉ Statutory rates of duty for goods imported into the U.S. from
countries that do not have normal trade relations are subject to duty
under which section of the HTSUS?.
Answer: Column 2
◉ A POA between a customs broker and his client must be retained
until revoked, and revoked POA's and letters of revocation must be
retained for __________ after the date of revocation..
Answer: Five years
◉ The program that established benefits for workers displaced by
the loss of their jobs due to imports was:.
Answer: The Trade Act of 2002
◉ Which of the following does 19 USC 1641 not consider to be
"customs business"?.
Answer: Mere electronic transmission of data received for
transmission to CBP
◉ Countries eligible for treatment under the Generalized System of
Preferences are outlined in the HTSUS under General Note ________.
Answer: General Note 4
, ◉ In reference to the USMCA Agreement, the term "originating"
means:.
Answer: Goods qualifying under the rules of origin set out in the
Agreement
◉ Major provisions of the JFTA do not include:.
Answer: Research and development of new products.
◉ T/F: Payment of duties to a customs broker relieves an importer
of liability if the broker does not pay the duties to CBP..
Answer: False: Importer is still liable for customs charges.
◉ T/F: A DOT bond in the amount of 200% of the dutiable value
must be at the port of entry when a non-certified or non-conforming
vehicle is imported for permanent use..
Answer: False: The amount of 150%
◉ T/F: The issuance of an advance ruling does not negate the
requirement for an importer to have a Certificate of Origin in the
importer's possession at the time goods are imported in order to
claim a USMCA duty rate..
Answer: True
