Sample Questions

Customs Broker Licensing Examination — 5 random MCQs with answers & explanations

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These 5 questions are randomly selected (standard MCQs only, not case-based).

Q1 Duty drawback is generally associated with:

  • A. Refund of customs duties on imported inputs used in exported goods, as prescribed Correct Answer
  • B. A penalty for late filing of a bill of entry
  • C. Interest on delayed income-tax refunds
  • D. A licence fee for ICEGATE registration
Explanation:
Drawback relieves customs duties (and related levies, as notified) on inputs used in export goods, subject to the drawback rules.

Marks: 3

Q2 A bill of entry is generally filed for which movement of goods?

  • A. Import into India Correct Answer
  • B. Export from India only
  • C. Coastal movement of passengers
  • D. Domestic GST return filing
Explanation:
A bill of entry is the import clearance document. Exports use a shipping bill (or bill of export, as applicable).

Marks: 3

Q3 Which document is typically used to clear goods for export from India?

  • A. Bill of entry
  • B. Shipping bill Correct Answer
  • C. IGST annual return
  • D. Form 26AS
Explanation:
Export clearance is generally on a shipping bill (or bill of export in specified cases).

Marks: 3

Q4 Integrated GST on imported goods is generally levied in addition to basic customs duty as per:

  • A. Section 5 of the IGST Act, 2017, read with the Customs Act Correct Answer
  • B. The Negotiable Instruments Act only
  • C. The Indian Stamp Act only
  • D. The Motor Vehicles Act only
Explanation:
IGST on imports is charged under the IGST Act (section 5) together with the customs assessment framework.

Marks: 3

Q5 A customs warehouse (bond) typically allows imported goods to be:

  • A. Stored without immediate payment of duty, subject to bonding conditions Correct Answer
  • B. Sold in the domestic market with no further customs process
  • C. Exported without any shipping bill
  • D. Exempt from all allied-act restrictions forever
Explanation:
Warehousing defers duty until clearance from bond, subject to the Customs Act and warehousing regulations.

Marks: 3

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