April 2026 CBLE · Category V: Entry / Entry Summary · Question 48 of 80
April 2026 CBLE, question 48
HK Importers, Inc. (HKI) has a continuous basic importation and entry bond in the amount of $200,000.00 with Total Country Surety. HKI is a client of Best CHB (Best). Best has a continuous basic importation and entry bond with Thrift Surety in the amount of $200,000.00. Best filed entry on January 13, 2026, on behalf of HKI, with HKI listed as the importer of record, for a shipment of wooden chairs with an entered value of $40,000.00. The shipment was released on the same day. Best scheduled the duties, taxes and fees owed on the shipment for ACH payment to CBP nine business days after the date of entry. Best also prepared the entry summary information for transmission to CBP. Due to a computer error at Best, the entry summary information was not transmitted, nor was the payment made. CBP issued a liquidated damages demand in the amount of $100.00 for the failure to file the entry summary information. Which of the following statements is FALSE?
- Best is liable to CBP for the payment of the liquidated damage demand amount because Best’s computer error caused the failure to file the entry summary data.
- HKI is liable for the payment of the liquidated damage demand amount because it is the importer of record.
- If the liquidated damage amount is not paid within 60 days of the demand and the principal has not filed a petition for relief, CBP will make a demand for payment on Total Country Surety.
- Thrift Surety has legal responsibility as a surety for the importation of the wooden chairs and may be notified by CBP if the duties owed are not tendered by HKI.
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Official answer: A: Best is liable to CBP for the payment of the liquidated damage demand amount because Best’s computer error caused the failure to file the entry summary data.
Citation in CBP's key: 19 CFR 113.62(a)(1)(i); 19 CFR 142.12(b); 19 CFR 141.101(a); 19 CFR 142.15