Customs brokers are private individuals, partnerships, associations or corporations licensed, regulated and empowered by U.S. Customs and Border Protection (CBP) to assist importers and exporters in meeting Federal requirements governing imports and exports. Brokers submit necessary information and appropriate payments to CBP on behalf of their clients and charge them a fee for this service. Brokers must have expertise in the entry procedures, admissibility requirements, classification, valuation, and the rates of duty and applicable taxes and fees for imported merchandise.
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What is a Licensed Customs Broker?
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Service Area Outcomes (SAO)
- Learn about the field of customs brokerage and insights for good broker management
- Learn about 19 Code of Federal Regulations (CFR) and the Harmonized Tariff Schedule (HTS) of the United States, including the General Rules of Interpretation
- Learn exam tips, including how to quickly reference information and what sections demand the most attention
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Participant Eligibility
To become a Customs broker, you must be:
- United States citizen
- 21 years of age or older
- Of “good moral character”
- Cannot be a current federal employee
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Curriculum Overview
If you’re planning on taking the U.S. Customs Broker Exam, preparation is key as the pass rate is historically low—less than 20% on average will pass. Previous examination questions are provided to familiarize you with the material covered and the format of the exam. Rigorous training in how to effectively research the exam questions within the time frame is also covered. Instructor handouts will also be provided during class that includes other pertinent reference materials recommended by the CBP for the exam.
You will need to purchase the most recent edition of Title 19, Code of Federal Regulations Parts 0 to 140, 141, to 199 and 200 to End and the Harmonized Tariff Schedule of the United States.
This 10-week in-depth course provides an extensive review of exam topics including:
- Broker Responsibilities
- Classification and Valuation
- Entry Requirements
- NAFTA and Other Trade Agreements
- Country of Origin Marking
- Antidumping/Countervailing Duties
- Drawbacks and Duty Deferral Programs
- Fines, Penalties, & Forfeiture (FP&F)
- Filing of Protests
- Prohibited & Restricted Merchandise
- Intellectual Property Rights and More!
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Session I: Introduction
Discussion Topics- Requirements for Taking the Broker Exam Customs Brokers [19 CFR 111]
- Power of Attorney [141.31-46]
- Entry [101, 123, 127, 141, 142, 143]
- Formal vs. Informal (Exceptions) [143.21, 143.32, 145.12, 24.23, 24.24]
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Session II: Broker Compliance
Discussion Topics- Broker Compliance [111]
- Record keeping (a)(1)(A) [19, 24, 111, 113, 143, 162, 163, 178, 18]
Class Lecture- Entry of Merchandise
- Classification and Appraisment of Merchandise
- Administrative Rulings
- Powers of Attorney
- General Rules of Interpretation (GRI)/HTSUS Classification
- Binding Ruling Requests
- A Guide to the Harmonized Tariff Schedule of the United States: http://www.usitc.gov/elearning/hts/menu
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Session III: General Rules of Interpretation
Discussion Topics- General Rules of Interpretation (GRI) [HTSUS]
- Special Classification Provisions [HTSUS Chapter 98]
- Classification and Appraisement of Merchandise [19 CFR 152]
Class Lecture- Rules of Origin 19 CFR 102
- Non-Preferential Rules of Origin
- Most-Favored-Nation or Normal-Trade-Relations Treatment
- De Minimis
- Textile and Textile Products
- (1) General Rules
- Special rules govern knit-to-shape products
- Preferential Rules of Origin
- Preferential Tariff Programs
- Country of Origin Marking 19 CFR 134
- 19 CFR 134
- Chapter 98 of the HTSUS
- Homework
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Session IV: Valuation
Discussion Topics- Invoices [141.81-92, 142.3, 142.6, 143.27]
- Valuation [152]
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Session V: Temporary Imports, Bonds, and Binding Ruling Requests
Discussion Topics- HTSUS Classification [USHTS]
- Binding Ruling Requests [177]
- Bonds [113, 142]
- TIB Entry/Trade Fair [10.31, 147]
- Carnet [114]
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Session VI: Rules of Origin
Discussion Topics- Rules of Origin [10, 12, 102, 178]
- Country of Origin (Marking) [10, 134, 145.14]
- Preferential Tariff Programs (NAFTA, CBI, GSP, etc.) [10]
- HTSUS Chapter 98 [10]
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Session VII: Quotas, Duties, and Liquidation
Discussion Topics- Restricted and Prohibited Merchandise [12, 145]
- Quota Restrictions [10, 132]
- Anti-dumping Duties (ADD) [159]
- Countervailing Duty (CVD) [159]
- Liquidation [159]
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Session VIII: Intellectual Property, Bonded Warehouses, and Foreign Trade Zones
Discussion Topics- Trademark and Copyrights Issues (IPR) [133, 145.55]
- Bonded Warehouses [19, 144]
- Foreign Trade Zones [146]
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Session IX: Apparel and the Manufacturer Identification Code (MID) Directives
Discussion Topics- Apparel HTS Classification
- Completing the 7501 / MID Directives [102.21(b)(5)]
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Session X: Final Review
Discussion Topics- Drawback [191]
- Protests and Other Administrative Review [174, 177]
- General Order [4]
- Unclaimed and Abandoned Freight [127, 158]
- Export Controls
- Seizures/Penalties [162]
- Redelivery Request [141, 151, 172]
- Liquidated Damages [172]
- Review
