U.S. Licensed Customs Broker Examination Preparation - IIEI-304

Course Description: This constantly revised course prepares individuals to pass the "U. S. Customs Broker Examination" given by the U. S. Customs Service. All of the topics that have been historically included in the U.S. Customs Broker Examination are presented and discussed. In addition to learning the HTS, learn test taking strategies, how to organize yourself for the test, and tips for passing the exam the first time. In short, everything someone needs to know to pass the U.S. Customer Broker Examination is presented in this highly effective, dynamic learning environment.

Note: This intense course requires 10-15 hours per week.

Prerequisite: None. Although industry experience is very helpful and strongly suggested.

Course Credit: 3 Credit Hours

Major Course Topics & Course Outcomes

As a result of the group and individual activities included in this course, the student will acquire the following knowledge and skills that can be applied to the workplace:

Introduction

• Current organization of U.S. Customs & Border Protection
• Importer's responsibilities
• Custom Broker's responsibilities
• Requirements to become a Licensed U.S. Customs Broker

The U.S. Customs Clearance Process

• Key points of the U.S. Customs Regulations and Modernization Act
• Other government agencies' responsibilities in import (FDA, FCC)
• Examination of entry types
• Determining entry value

Free Trade Agreements and Special Treatment Programs

• NAFTA
• U.S.-Israel Free Trade Agreement
• Generalized System of Preference
• Caribbean Basin Initiative
• Andean Trade Preference Act
• Compact of Free Association

Harmonized Tariff and Product Classification

• Structure of the Harmonized Tariff
• Application of the tariffs
• Classification of products under the General Rules of Interpretation
• Prohibitions, restrictions and tariff rate quotas

Import Duties

• Specific, ad valorem and compound duties
• Anti-dumping and countervailing duties

The Role of a Customs Broker

• Services to provide
• Role of the licensed US Customs Broker to the importer
• Bonds

Special Requirements

Import Documentation for Customs Entries

• Review of commercial invoice and packing list requirements
• Visa requirements
• Certificates of Origin
• Transportation documents
• Marking Requirements
• Required country of origin markings
• Special marking requirements for some merchandise

Calculating Duties, Merchandise Processing and Harbor Maintained Fees

• Application of merchandise processing fees
• Harbor maintenance fees
• Techniques to delay or forego the payment of duties

Import Compliance and Record Keeping

Testing

• As the final step in this course, each participant will take an actual, recent U.S. Customs Broker Examination as a final preparation for the actual examination. This is an opportunity to become familiar with a real examination and to practice taking the examination. The exam preparation will include:
• Sample U.S. Customs Broker Examination
• Tips on taking and passing the exam

Course Materials:

This text is provided as part of the course materials online in the classroom.

• U.S. Customs Service, (Current) Importing into the United States: Superintendent of Documents, Washington, DC.
• CFR 19: Custom Duties, Parts 0-140, ISBN 1596109440Â
• CFR 19: Custom Duties, Parts 141-199, ISBN 1596109459

There are two reference books for this course. You can obtain them online:

• U.S. Customs Service (Current Edition) Customs Regulations of the United States: Superintendent of Documents, Washington DC. http://www.customs.ustreas.gov/
• U.S. Customs Service (Current Edition) Harmonized Tariff Schedule of the United States of America: Superintendent of Documents, Washington DC. http://www.usitc.gov/tata/index.htm

Selected Readings Online.

Please note that textbooks are subject to change. Please contact your advisor before purchasing the textbook for your class to confirm.