Customs Entry & Tariff Classification Flashcards
7 cards from real CCP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Customs Entry & Tariff Classification flashcards as text
Which Customs valuation method is considered the primary method under the WTO Customs Valuation Agreement (CVA)?
Answer: Transaction value
Transaction value—the price actually paid or payable for goods when sold for export—is the primary and most widely used customs valuation method.
In the HTS, Chapter 98 and Chapter 99 are used for:
Answer: Special classification provisions including goods returning to the US
Chapter 98 covers special US provisions (e.g., goods returned, personal exemptions) and Chapter 99 covers temporary modifications such as Section 301 tariffs.
In CargoWise, the 'Entry Compliance' check validates which of the following before transmission to CBP?
Answer: Required fields, HTS codes, and value completeness on the entry
The Entry Compliance check in CargoWise scans required data fields, validates HTS codes, and confirms value entries are complete prior to ABI transmission.
An importer who disagrees with CBP's classification decision after liquidation should file a:
Answer: Protest (CBP Form 19)
After liquidation, an importer must file a Protest on CBP Form 19 within 180 days to formally challenge CBP's classification or duty decision.
Under HTS classification, the term 'Section Notes' takes precedence over what in interpreting heading scope?
Answer: Explanatory Notes
Section Notes and Chapter Notes are legally binding and take precedence over the non-binding WCO Explanatory Notes when determining classification.
Which CargoWise event/milestone triggers the automatic calculation of estimated duties and taxes on a customs entry?
Answer: Tariff Lines Entered and Value Confirmed
Duty and tax estimates are calculated once tariff lines with HTS codes and entered values are confirmed, allowing CargoWise to apply the correct rate.
When goods are classifiable in two headings and GRI 3(c) applies, classification defaults to the heading that:
Answer: Appears last in numerical order in the HTS
GRI 3(c) is the last resort within GRI 3 and requires classification under the heading that occurs last in numerical order.