CCEB Component C case studies
CCEB Component C · Put your knowledge to work in context.
CCEB Component C is one part of the Certified Customs Broker (CCEB) examination series, aimed at professionals who classify goods, value shipments, prepare declarations, and advise clients on cross-border compliance. Component C concentrates on the applied side of brokerage work: customs law and tariff classification, valuation, import and export documentation, duties and trade remedies, origin and preferential agreements, regulatory compliance and ethics, and supply chain security with special customs regimes. The CCEB Component C case studies are 5 cases and about 2,486 words.
1The Misdeclared Lithium Cells
A licensed customs broker in Long Beach files an entry for a shipment of 1,200 lithium-ion battery packs from an overseas supplier. The invoice values the goods at 48 per pack, FOB origin.
505 words, about 3 min2Origin Puzzle on Assembled Machinery
A manufacturer in a partner country assembles industrial pumps from components sourced from three countries. The finished pump is classified under a heading that requires, for preferential origin under a free trade agreement, either a change in tariff classification (CTC) or a regional value content (RVC) of at least 45% under the build-down method.
489 words, about 2 min3The Split Shipment and the Missing Certificate
An importer receives a shipment of ceramic tiles in two consignments arriving three weeks apart from the same supplier under one purchase order. The commercial invoice covers the full order, but the certificate of origin provided covers only the first consignment.
481 words, about 2 min4Valuation of Assists and Royalties
An importer buys specialized equipment from a foreign seller for 250,000. The importer also supplies, free of charge, engineering drawings and a custom mold to the seller; these items cost the importer 30,000 and are used in producing the imported equipment.
525 words, about 3 min5Bonded Warehouse Diversion
A distributor stores imported consumer electronics in a bonded warehouse, deferring duty. The goods were entered for warehousing with an estimated duty of $120,000 based on the MFN rate.
486 words, about 2 min