April 2026 CBLE · Category II: Practical Exercise · Question 19 of 80
April 2026 CBLE, question 19
Facts and documents for questions 18 to 20
As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer.
The charts below represent an excerpted CBP Form 7501 (Entry Summary). Although it is not a perfect replica, it contains all information necessary to answer the following three questions along with the following description. Use the following facts and excerpted CBP Form 7501 to answer questions 18-20.
A shipment of beauty products made in Quebec, Canada departs from the manufacturer’s warehouse on February 12, 2026, by truck (non-container) and enters the United States via the Port of Buffalo, New York on the same day. The merchandise is to be entered for consumption.
If the provided entry summary is to serve as both the entry documentation and entry summary, by what date must the filer indicate to CBP that the estimated duty owed will be paid by statement processing?
- February 12, 2026
- February 22, 2026
- February 27, 2026
- March 20, 2026
Show the official answer
Official answer: A: February 12, 2026
Citation in CBP's key: 19 CFR 141.101; 19 CFR 24.25(c)(1); 19 CFR 24.25(c)(3); 19 CFR 24.25(c)(2)