MRA Customs Broker study plan

Map the structure of Title 19 CFR Parts 0-199 and identify which parts govern entry, classification, valuation, and broker conduct

Outline the entry process timeline from importation to liquidation, naming the statutory citation for each step

Explain the roles of CBP, the importer of record, and the licensed broker in a single written paragraph without notes

Build a one-page glossary of core customs terms (entry, liquidation, protest, ruling, reasonable care)

Distinguish the entry types (consumption, warehouse, FTZ, informal, mail) and state when each applies

Sequence the documents required for a formal entry and identify who may file each

Describe bonding requirements and the difference between single-entry and continuous bonds

Explain entry summary filing deadlines and the consequences of late filing

Explain the General Rules of Interpretation and apply GRI 1 and GRI 3(a) to resolve competing headings

Identify the six-digit international subheading structure versus the eight- and ten-digit national statistical suffixes

Locate and use chapter notes, section notes, and the General Notes of the HTS

Classify ten sample goods and justify each result with a GRI citation

Apply the transaction value method and identify the six statutory adjustments to price actually paid or payable

Determine when alternative valuation methods (identical, similar, deductive, computed, fallback) apply and in what order

Explain the treatment of assists, royalties, selling commissions, and post-importation costs

Classify a mixed set of goods across at least four HTS sections

Compute ad valorem, specific, and compound duties on sample entries

Calculate the Merchandise Processing Fee with its minimum and maximum caps and the Harbor Maintenance Fee

Explain the duty drawback mechanisms (unused merchandise, rejected, manufacturing) and their time limits

Reconcile a sample entry summary line by line from classification through total duties, taxes, and fees

Explain the difference between preferential and non-preferential rules of origin

Apply a tariff shift rule and a regional value content test to a sample product

Describe how to claim preference under a free trade agreement and what documentation supports the claim

Identify the consequences of an invalid origin claim for the importer and broker

State the broker's duties under 19 CFR Part 111, including licensing, recordkeeping, and the power of attorney

Explain reasonable care and the broker's role in exercising it on behalf of the importer

Identify the penalty regimes under 19 USC 1592 and the difference between fraud, gross negligence, and negligence

Describe prior disclosure and how it affects penalty exposure

Take a timed full-length practice exam under test conditions and score each domain

Review every missed question and write the correct rule and citation for each

Re-drill the two weakest domains until accuracy exceeds 80 percent

Build a final one-page summary sheet of formulas, deadlines, and citations