Import Entry Process Flashcards
7 cards from real CCS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Import Entry Process flashcards as text
A shipment arrives at a U.S. port and the importer is not ready to pay duties. Which entry type allows storage in a CBP-approved facility while deferring duty payment?
Answer: Warehouse entry (Type 21)
A warehouse entry (Type 21) allows goods to be stored in a bonded warehouse with duty payment deferred until withdrawal.
What is the purpose of the Importer Security Filing (ISF), commonly called '10+2'?
Answer: To provide CBP advance cargo information for risk assessment before vessel departure
ISF requires importers to submit 10 data elements to CBP at least 24 hours before vessel loading at the foreign port.
Which of the following is NOT one of the 10 importer-provided data elements in the ISF?
Answer: Container stuffing location
Container stuffing location is one of the two carrier-provided elements ('2' in 10+2), not one of the 10 importer-provided elements.
After liquidation of an entry, an importer disagrees with CBP's duty assessment. What is the first formal step to dispute it?
Answer: File a protest under 19 USC 1514 within 180 days of liquidation
An importer must file a protest under 19 USC 1514 within 180 days of the date of liquidation to formally challenge CBP's decision.
What term describes the final calculation and assessment of duties by CBP on an entry, typically occurring one year after entry filing?
Answer: Liquidation
Liquidation is the final computation of duties, taxes, and fees owed on an entry, after which the entry is considered closed.
Under which scenario would an importer use a 'continuous bond' rather than a 'single entry bond'?
Answer: For importers who make frequent entries throughout the year
A continuous bond covers all entries for a 12-month period and is cost-effective for importers who file multiple entries annually.
What is the role of a 'surety' in a customs bond?
Answer: The surety guarantees payment of duties if the importer defaults
A surety company is the third party that guarantees to CBP that duties, taxes, and fees will be paid if the principal (importer) fails to pay.