Entry / Entry Summary · CBLE study guide
Special & temporary entries
TIB, carnets, returned U.S. goods, Chapter 98 provisions, mail, personal effects.
- 51past questions in CBLE Pass
- ≈3questions on a typical 80-question exam
- 19 CFR Parts 10, 114, 145, 148; HTSUS Ch. 98where the rules live
Common traps
Wrong answers on past exams cluster around a few beliefs. Here is each one, and what the rule actually says.
A.T.A. carnet validity
“A.T.A. carnets may run 2 or more years.”
The rule: No A.T.A. carnet with a validity period over 1 year from issue is accepted, and it cannot be extended.
Remember: 1 year, no extension.
19 CFR 114.23(a)
TIB liquidated damages
“All TIBs carry 2x or 3x liquidated damages.”
The rule: TIB bonds are generally double the estimated duties; for samples for taking orders, advertising films, and professional equipment (9813.00.20/.25/.50) the bond is 110%; carnet claims are 110%.
Remember: Samples/professional equipment/carnets → 110%.
19 CFR 10.31(f) · 19 CFR 10.39(d)
Operations incidental to assembly (9802.00.80)
“Cutting garment parts is incidental.”
The rule: Cleaning, rust removal, trimming small excess, calibration, testing, marking and pressing are incidental. Cutting garment parts from exported material is fabrication (10.16(b)–(c)).
Remember: Cutting to pattern = fabrication.
19 CFR 10.16
TIB extensions and exports
“Extensions go to HQ or after expiry; exports anywhere need no notice.”
The rule: TIB extensions (up to two further 1-year periods, so 3 years total) are granted by the Center director on a written application on CBP Form 3173, submitted at the port of entry or electronically, before the goods are exported or liquidated damages are assessed; untimely requests go to CBP HQ (10.37). Exportation at another port uses CBP Form 3495 (10.38).
Remember: 3173 at the entry port (or electronically), in time; Center director decides.
19 CFR 10.37 · 19 CFR 10.38
What may enter under TIB
“Goods intended for consumption can use TIB.”
The rule: Chapter 98 Subchapter XIII TIB is for goods not imported for sale or sale on approval and to be exported (e.g., repair, testing, samples, professional equipment, racing cars); goods intended for consumption cannot use TIB.
Remember: TIB = temporary, then export.
19 CFR 10.31 · HTSUS Ch. 98 Subch. XIII
Warranty repairs abroad
“No charge means no dutiable value, or non-USMCA goods can't get USMCA repair treatment.”
The rule: Under 9802.00.40, duty is on the value of the repair even if free under warranty; repairs in Canada or Mexico qualify for free treatment ('S') regardless of the goods' origin.
Remember: Dutiable value = value of repair; USMCA repairs free.
HTSUS 9802.00.40 · Ch. 98 Subch. II U.S. Note 3
Try a past question
October 2026 CBLE, question 75
Tumbler USA imports a specialized mold from Spain with all duties, taxes, and fees paid. The mold, valued at $2,000.00, is then used in the production of goods in the United States. Five years after importing the mold, Tumbler USA sells the mold to company Mugs with Attitude (Mugs). Mugs exports the mold to a company in Canada for use in the production of goods in Canada. The Canadian company pays Mugs a rental fee for use of the mold. The rental of the mold is limited to no more than 3 years. The Canadian company uses the mold for 2.5 years to produce goods, does not change the mold in any way, and then ships it back to Mugs in the United States. The mold is returned to the United States in the same condition in which it was exported. Which ONE of the following statements about the duty associated with the mold is TRUE?
Show the answer and why
A. Correct. 9801.00.10 covers any product returned within 3 years after export without advancement (2.5 years here). 9801.00.20 is unavailable because Mugs did not import the mold.
B. Incorrect. The mold enters free under 9801.00.10 as a product returned within 3 years without advancement.
C. Incorrect. No duty is owed under 9801.00.10, so depreciation doesn't matter.
D. Incorrect. The mold isn't fully dutiable; it qualifies for 9801.00.10.
HTSUS 9801.00.10 · HTSUS 9801.00.20 · law as of 2026-11-09
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