Which ONE of the following two-digit suffixes to the IRS Employer Identification Number (EIN) can Zurefire EV request to use for its importer identification number to replace the "**" in Block 1B?
How to get there
Zurefire EV wants an importer number built from its parent's EIN plus a two-character division suffix. The only limit on which characters can be used is in the regulation:
19 CFR 24.5(d): Optional additional identificationCustoms Form 5106 contains blocks for a two-digit suffix code which may be written in as an addition to the Internal Revenue Service employer identification number … The letters O, Z, and I may not be used. The blocks may be left blank if the firm … has no use for them and a "00" suffix will be automatically assigned …
ACE Business Rules and Process Document, Ch. 23… a two-character alphanumeric division suffix, that does not contain "O", "Z", or "I", may be provided. … The division suffix can be letters (excluding the letters referenced in 19 CFR 24.5(d)), numbers, or a combination of the two. For example, an acceptable division suffix could be "11", "AA", "1A", etc.
EV uses neither banned letter, so it's valid. That's C.
Why the other choices are wrong
A) ZE: contains Z.
B) Z1: contains Z.
D) I0: contains I. (The zero is fine. The banned characters are the letters O, Z and I, which are easy to confuse with 0, 2 and 1.)
Tip
Remember "no O, Z, I", the letters that look like 0, 2 and 1. With no suffix requested, ACE assigns 00. Each division needs its own Form 5106, and you can't reuse a suffix that already exists for that EIN.
Sources: 19 CFR 24.5(d) (eCFR); ACE Entry Summary Business Rules and Process Document (Trade External v11.0), Chapter 23.
CBP answer key: Answer C · 19 CFR 24.5(d)Source: CBP past exams ↗