October 2021 Question 22 U.S. Customs Broker License Exam Discussion
Videos of the Day
•
15m
Following CBLE question is the focus of this video:
Excessive deposits of Alcohol or Tobacco taxes cannot be refunded in cases where:
A. The tax was over paid due to misclassification of the article.
B. The tax was paid or collected on an imported article seized and forfeited or destroyed as contraband.
C. The tax was paid or collected on an article imported for the personal or household use of the importer.
D. The tax was paid or collected on an article refused admission to Customs territory and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended.
E. The refund of tax is pursuant to a claim based solely on errors of computation of the quantity of the imported article, or on mathematical errors in computation of the tax due.
Correct Answer: (A).
#Code of Federal Regulations (CFR) Title 19
#24.36
Up Next in Videos of the Day
-
Part 1: October 2015 Question 52 U.S....
Following CBLE question is the focus of this video:
Based on the information below, what is the claimed amount for the merchandise processing fee (MPF) on an Unused Direct Identification 1313(j)(1) drawback claim?
Imported merchandise:
500 bikes ($200 per unit) $100,000
500 spare parts ($175 ... -
Part 2: Rail & Truck Arrivals
Products returned to the U.S. include undeliverable items and machinery sent overseas. Chapter 98 specifies conditions for return merchandise, emphasizing compliance with HTS, value, and declaration requirements. The Trade Act of 2002 mandates electronic transmission of cargo information to CBP b...
