Each Friday, the Wizard joins us to share an answer to one of the questions asked during the week. Our readers must be working on exam protests because the majority of questions asked this week involved the April 2009 Customs Broker Exam.
Question:
Why wouldn’t the answer to Question 15 on the April 2009 Exam be “A” instead of “B”?
To answer this week’s question, we must review the actual question from the exam.
15. An antidumping or countervailing duty reimbursement certificate must be filed _____.
A. at the time of importation of the goods
B. prior to liquidation of the entry
C. with the CBP Form 7501 Entry Summary
D. prior to issuance of liquidation instructions by the Department of Commerce
E. prior to importation of the goods
Next, we should remember the instructions given on the first page of the exam.
“Each question is designed to have a single best answer.”
Keeping these instructions in mind, we find information about the reimbursement certificate in 19 CFR 351.402(f). Part 351.402(f)(2) specifically states that "the importer must file prior to liquidation a certificate in the following form with the appropriate District Director of Customs…."
Notice the language used in Question 15. The “…certificate “MUST” be filed ___.” Notice it doesn’t state “may be filed” but states “MUST be filed.” Now, let’s look at the potential answers to see which one is the single best answer CBP refers to.
Answer A:
It would be acceptable to file the reimbursement certificate at the time of importation, but filing it at that time is not mandatory. This answer falls into the “may be filed” category.
Answer C:
It would also be acceptable to file the certificate at the time the Entry Summary is filed, but it is not mandatory to file at that time. This answer also falls into the “may be filed” category.
Answer D:
Filing the reimbursement certificate prior to issuance of liquidation instructions by the Department of Commerce is another acceptable alternative; however, it is not mandatory.
Answer E:
It would be acceptable to file the reimbursement certificate prior to the importation of the goods. Many importers file blanket certificates that are good for up to a year. Again, this meets the “may be filed” criteria.
Answer B:
Part 351.402(f)(2) specifically states that "the importer must file prior to liquidation a certificate in the following form with the appropriate District Director of Customs…." This statement complies with the “must be filed” requirement in 351.402(f)(2) and Question 15.
While Answers A, C, D and E are all acceptable options for filing the certificate, it “MUST” be filed prior to liquidation. Using this analysis, Answer B is the single best answer.
Do you have a question for the Wizard? Submit your question by clicking on the link in the space for “Ask the Wizard.” Maybe the Wizard will have a question for the blog readers next week. See you next Friday!
Why wouldn’t the answer to Question 15 on the April 2009 Exam be “A” instead of “B”?
To answer this week’s question, we must review the actual question from the exam.
15. An antidumping or countervailing duty reimbursement certificate must be filed _____.
A. at the time of importation of the goods
B. prior to liquidation of the entry
C. with the CBP Form 7501 Entry Summary
D. prior to issuance of liquidation instructions by the Department of Commerce
E. prior to importation of the goods
Next, we should remember the instructions given on the first page of the exam.
“Each question is designed to have a single best answer.”
Keeping these instructions in mind, we find information about the reimbursement certificate in 19 CFR 351.402(f). Part 351.402(f)(2) specifically states that "the importer must file prior to liquidation a certificate in the following form with the appropriate District Director of Customs…."
Notice the language used in Question 15. The “…certificate “MUST” be filed ___.” Notice it doesn’t state “may be filed” but states “MUST be filed.” Now, let’s look at the potential answers to see which one is the single best answer CBP refers to.
Answer A:
It would be acceptable to file the reimbursement certificate at the time of importation, but filing it at that time is not mandatory. This answer falls into the “may be filed” category.
Answer C:
It would also be acceptable to file the certificate at the time the Entry Summary is filed, but it is not mandatory to file at that time. This answer also falls into the “may be filed” category.
Answer D:
Filing the reimbursement certificate prior to issuance of liquidation instructions by the Department of Commerce is another acceptable alternative; however, it is not mandatory.
Answer E:
It would be acceptable to file the reimbursement certificate prior to the importation of the goods. Many importers file blanket certificates that are good for up to a year. Again, this meets the “may be filed” criteria.
Answer B:
Part 351.402(f)(2) specifically states that "the importer must file prior to liquidation a certificate in the following form with the appropriate District Director of Customs…." This statement complies with the “must be filed” requirement in 351.402(f)(2) and Question 15.
While Answers A, C, D and E are all acceptable options for filing the certificate, it “MUST” be filed prior to liquidation. Using this analysis, Answer B is the single best answer.
Do you have a question for the Wizard? Submit your question by clicking on the link in the space for “Ask the Wizard.” Maybe the Wizard will have a question for the blog readers next week. See you next Friday!
