Reference

Customs broker exam glossary

The trade, tariff, and regulation terms you will meet on the customs broker exam, defined in plain English. 10 terms.

19 CFR (Title 19, Code of Federal Regulations): The body of United States customs regulations, published by the Office of the Federal Register. It covers entry, valuation, drawback, and broker licensing, among much else. Candidates cite it constantly on the exam, so knowing which Part governs a topic saves lookup time. Learn more: drill 19 CFR lookups
Customs Broker: A person or firm licensed by CBP to transact customs business on behalf of importers, such as filing entries and paying duties. Individual licensing requires passing the Customs Broker License Examination; the licensing rules are in 19 CFR Part 111.
Customs Valuation: The rules for determining the dutiable value of imported goods, based primarily on transaction value with defined additions and deductions. The valuation provisions live in 19 CFR Part 152 and form one of the six exam categories tested on the customs broker exam.
Drawback: A refund of duties, taxes, and fees paid on imported goods that are later exported or destroyed. The modernized drawback rules live in 19 CFR Part 190 and are one of the six exam categories, so candidates need to locate the governing provisions quickly under time pressure.
Entry Summary: The documentation and process by which an importer declares goods to CBP and calculates the duties owed, historically filed on CBP Form 7501. Entry and entry summary requirements sit largely in 19 CFR Part 141 and related parts and are a core exam category.
GRI (General Rules of Interpretation): The six numbered rules, plus the Additional U.S. Rules of Interpretation, that govern how a good is classified in the HTSUS. They are applied in order: GRI 1 (terms of headings and notes) is tried first, and later rules apply only when earlier ones do not resolve the classification. Learn more: drill the GRI order
HTSUS (Harmonized Tariff Schedule of the United States): The official United States import tariff schedule, published by the U.S. International Trade Commission (USITC). It organizes goods into 22 Sections and 99 Chapters and sets the duty rate for each classification. On the customs broker exam it is an open-book reference you must navigate quickly. Learn more: drill chapter location
Liquidation: CBP's final calculation and assessment of the duties, taxes, and fees owed on an entry. Liquidation closes out the entry unless it is extended, suspended, or protested, and the timelines and procedures are set in 19 CFR Part 159.
Section and Chapter Notes: Legally binding notes at the head of each HTSUS Section and Chapter that define terms, include goods, or exclude them from a classification. They frequently decide a classification outright, so candidates lose time when they skip them, and drilling which note governs is a core lookup skill. Learn more: drill the notes
Tariff Classification: The process of assigning an imported good its correct HTSUS heading and subheading, which determines the duty rate. Classification is decided by applying the General Rules of Interpretation together with the Section, Chapter, and Additional U.S. Notes, and it is the single most heavily tested exam skill. Learn more: practice classification