Preparatory Study Syllabus – Customs Brokerage License Preparation Course

Purchase / Obtain the following publications

§ Howdy Duty- An Insider’s Guide to Navigating U.S. Customs by Sandra Smith (PN 9921-0301) http://store.tax.thomsonreuters.com/accounting/International-Trade/Howdy-Duty/p/100247025 (Purchase through Thomson Reuters)

§ CFR 19 – Customs Regulations of the United States (Loose-leaf format) (PN _ _11-0201)

On Line: http://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title19/19tab_02.tpl

Purchase: CFR 19 - Parts 1-140 –Govt. Printing Office

http://bookstore.gpo.gov/products/sku/869-080-00060-8

Parts 141-199 - http://bookstore.gpo.gov/products/sku/869-078-00059-0

§ Harmonized Tariff Schedule for the current year (Loose-leaf format) (PN _ _11-0101)

On Line: http://hts.usitc.gov

Purchase: Govt. Printing Office https://bookstore.gpo.gov/products/sku/949-032-00000-1

§ Importing into the United States - Customs importing primer (PN9911-0501) Importing into the US: http://www.cbp.gov/sites/default/files/documents/Importing%20into%20the%20U.S.pdf

§ Previous Customs Exam (can download) …http://www.cbp.gov/document/publications/past-customs-broker-license-examinations-answer-keys

Session 1 – Overview, Entry Process, Customs Bond

Importing Into the United States – read entire book as an overview

Howdy Duty: Chapters 2 (Entry Types & Cargo Exams) & 3 (Invoice Requirements), 1 (Customs Modernization Act)

CFR 19: Parts 141 (Entry of Merchandise), 142 (Entry Process), 113 (Customs Bonds), 101 (General Provisions), and 24 (Customs Financial & Accounting), 151 (Examination, sampling), 148 (Personal Declarations)

Internet: Entry Publication: http://www.cbp.gov/sites/default/files/documents/icp073_3.pdf

Session 2 – Classification, GRI

Howdy Duty: Chapter 4 (Classification under the HTS)

HTS: General Rules of Interpretation, General Notes 1 – 11

Internet: Read Tariff Classification: http://www.cbp.gov/sites/default/files/documents/icp017r2_3.pdf

Session 3 – Valuation, Rulings, C/O Marking, Origin Rules, Special Provisions

Howdy Duty: Chapters 6 (Special Provisions & Exemptions), 5 (Appraisement), 8 (C/O Marking), 15 (Less Common Provisions)

CFR 19: Part 177 (Administrative Rulings), 152 (Appraisement), 134 (C/O Marking), 12 (Special Classes),

Internet: US Rules of Origin: http://www.cbp.gov/sites/default/files/documents/icp026_3.pdf

Internet: Buying & Selling Commissons: http://www.cbp.gov/sites/default/files/documents/icp004r2_3.pdf

Internet: Customs Valuation Encyclopedia: https://www.cbp.gov/document/publications/customs-valuation-encyclopedia-1980-2015

Session 4 – Trade Agreements, 98 Programs Part 10, Drawback, IPR, In Bond

Howdy Duty: 14 (IPR), 16 (NAFTA)

Internet: CBP Enforcement of IPR: http://www.cbp.gov/sites/default/files/documents/enforce_ipr_3.p

CFR 19: 10 (Conditionally Free, reduced), 181 – subparts A, D, L & appendix sections 2-7 (NAFTA), 191 (Drawback), 133 (Trademarks),18 (In Bond)

HTS: Chapter 98 – become familiar with subchapters, GN 12 a-f, Familiarize with GN 12t provisions (all NAFTA)

Internet: Free Trade Agreements: http://www.cbp.gov/trade/free-trade-agreements

Internet: Drawback: http://www.cbp.gov/sites/default/files/documents/icp023_3.pdf

Foreign Assembly US Components: http://www.cbp.gov/sites/default/files/documents/icp067_3.pdf

Session 5 - Duty deferral & reduction, FPF, Liquidation, Refunds

Howdy Duty: Chapter 7 (Protests & Appeals), 11 (Fraud & Its Consequences)

CFR 19: Parts 159 (Duty Liquidation), 144 (Warehouse), 146 (FTZ), 171 (FPF), 172 (Liquidated Damage Claims), 173 (Admin Review), 174 (Protests)

HTS: General Notes 13 – 21 and General Statistical Notes

Internet: FPF & Liquidated Damages: http://www.cbp.gov/sites/default/files/documents/icp052_3.pdf

Session 6 – Broker Compliance, Textiles

Customs Brokers: http://www.cbp.gov/sites/default/files/documents/icp048_3.pdf

Howdy Duty: Chapters 12 (Importing Textiles)

CFR 19: Parts 111 (Customs Brokers), 12.130-132 (Textile Provisions), 102.21 (Textile Origin Rules)

Training ...Individualized for International Trade Ops

Operation Tools ... for Import/Export Ops

Trade Manager... IOR/ Export Management