Which ONE of the following blocks of the U.S. Customs and Border Protection (CBP) Form 7501 (Entry Summary) provided contains incorrect information?
How to get there
Check each block against the facts (a truck, non-container, made in Quebec, entering at Buffalo, NY) and against the ACE Entry Summary Instructions.
Block 6: Port Code = 0900 ✗
ACE Entry Summary Instructions: Port codeRecord the U.S. port code utilizing the Schedule D, CBP District and Port Codes, listed in Annex C of the HTS.
Under Schedule D, 09 is the Buffalo district. The port of Buffalo–Niagara Falls is 0901. 0900 isn't a port code, so Block 6 is wrong. That's A.
Why the other blocks are correct
B) Block 8, Importing Carrier: blank: correct for a truck. "For merchandise arriving in the U.S. by means of transportation other than vessel or air, leave blank." Vessels report the vessel name and air shipments the IATA code.
C) Block 9, Mode of Transport: 30: correct. The MOT codes are 30 for truck, non-container, and 31 for truck, container. The facts say non-container.
D) Block 10, Country of Origin: XQ: correct. For goods of Canadian origin, the instructions use province codes instead of "CA" (since May 15, 1997), and XQ is Quebec.
Trap!
"XQ" looks like an error to anyone expecting "CA". It isn't: Canadian-origin goods use the province code. Exceptions where "CA" is still accepted include warehouse withdrawals and FTZ entries.
Sources: ACE Entry Summary Instructions v2.4a (port code, importing carrier, mode of transport, country of origin, Canadian province codes); HTSUS Annex C, Schedule D; CBP port page: Buffalo, NY 0901.
CBP answer key: Answer A · ACE Entry Summary Instructions; Schedule D of Annex C, HTSUSSource: CBP past exams ↗