400-416 Flashcards
1
Q
_________ refers to any customs administrative unit that is competent and authorized to perform all or any
of the functions enumerated under customs and tariff laws;
A
Customs Office
2
Q
All goods imported into the Philippines shall be entered through a
______ at a port of entry; or
May be admitted to or removed from a free zone as defined in this Act,
as the case may be.
A
Customs Office
Sec. 400. Goods to be Imported through Customs Office
3
Q
Unless otherwise provided for in this Act, all imported goods shall be
subject to the lodgement of a goods declaration.
A goods declaration may be for:
A
consumption,
for customs bonded warehousing,
for admission,
for conditional importation, or
for customs transit.
Sec. 401. Importations Subject to Goods Declaration
4
Q
refers to the registration, of a goods declaration with the
Bureau.
A
Lodgement
5
Q
play a very important role in the goods declaration and clearance
process in the Bureau of Customs
A
VALUE ADDED SERVICE PROVIDERS (VASPs)
6
Q
The ________shall file their entry declaration by filling up
the Single Administrative Document (SAD) declaration through a
Value Added Service Provider (VASP). –CMO 19-2007
A
Importer or broker
7
Q
(VASPs)
The importer or broker shall file their entry declaration by filling up
the _________ declaration through a ____________ –CMO 19-2007
A
Single administrative document (SAD); value added service provider (VASPs)
8
Q
Used when the article imported is for immediate consumption or use.
Except for those exempted by law, customs duty is paid or secured to be paid
at once. (Formal / Informal)
A
Consumption
9
Q
Used for placing articles in custom bonded warehouse, constructive
warehousing and immediate transportation to other ports of the Philippines or
exportation.
A
Warehousing
10
Q
Used when goods are intended for immediate transportation to other customs
office or free zones.
A
Customs Transit
11
Q
GENERAL RULE: All goods declaration for consumption shall be
cleared through a _________
EXCEPT for the following goods which shall be cleared through an
informal entry process:
A
Formal Entry Process
SEC. 402. Goods Declaration for Consumption. –
12
Q
GOODS TO BE CLEARED UNDER INFORMAL ENTRY PROCESS:
A
(A) Goods of a commercial nature with Free on Board (FOB) or Free
Carrier At (FCA) value of less than fifty thousand pesos (P50,000.00)
(B) Personal and household effects or goods
13
Q
Every ______ after the effectivity of this Act, the Secretary of
Finance shall adjust this amount as provided herein to its present
value, using the Consumer Price Index (CPI) as published by the PSA;
and
A
3 years
14
Q
the instrument to measure inflation. It is used to estimate the average variation between two
given periods in the prices of products consumed by households.
A
consumer price index (CPI)
15
Q
Personal and household effects or goods
A
+ not in commercial quantity,
+ imported in a passenger’s baggage or mail.
16
Q
The _________ may adjust the value of goods of commercial
nature that shall be cleared through an informal entry process without
prejudice to the periodic adjustment period in subparagraph (a) of this
section.
A
Commissioner
17
Q
All importations entered through a formal entry process shall be
covered by a _______ or any verifiable commercial document
evidencing payment;
A
Letter of credit
18
Q
in cases where there is _________, by any commercial
document indicating the commercial value of the goods.
A
No sale for export
19
Q
Current BOC Commissioner
A
Commissioner Yogi Filemon Ruiz
20
Q
The current commissioner has been head of the BOC Enforcement and Security
Services since _____
A
2017
21
Q
The ______ is in charge of the customs police
A
ESS
22
Q
Before joining BOC, Ruiz was _________ of the
Philippine Drug Enforcement Agency Central Visayas
A
Regional director
23
Q
Ruiz takes the place of ________
A
Rey Leonardo Guerrero
24
Q
CAN YOU LODGE A GOOD DECLARATION
EVEN IF YOU DON’T HAVE A COMPLETE
SUPPORTING DOCUMENTS
A
YES. IT IS ALLOWED THRU PROVISIONAL
GOOD DECLARATION – SECTION 403
25
Where the declarant does not have all the information or supporting documents required to
complete the goods declaration, the lodging of a provisional goods declaration may be allowed:
Provided,
That it substantially contains the necessary information required by the Bureau; AND
The declarant undertakes to complete the information or submit the supporting documents
_______days from the filing of the provisional goods declaration, which period may
be extended by the Bureau for another _______ days for valid reasons.
Within/ 45 days
SEC. 403. Provisional Goods Declaration
26
If the Bureau accepts a provisional goods declaration
* The duty treatment of the goods shall not be different from that of goods with
complete declaration.
* Goods under a provisional goods declaration may be released upon posting of
any required security equivalent to the amount ascertained to be the applicable
duties and taxes.
27
refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or
irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau;
Security
28
All goods imported into the Philippines
shall be deemed to be the property of the:
_____& ; or
The ______, airway bill or other equivalent transport
document if
2.1 endorsed by consignee; or
2.2 endorsed by shipper/consignor if consigned to order
3. The _____ of abandoned goods; and
4. The ____ of goods saved from wreck at sea, coast, or in any area of the
Philippines, may be regarded as the consignees..
1. Consignee ;
2. holder of the bill of lading
3. The underwriters
4. The salvors
SEC. 404. Owner of Imported Goods
29
WHEN CONSIGNEE NOT CONSIDERED AS OWNER OF IMPORTED ARTICLES:
1. L/C Issuing Bank
2. International Freight Forwarder (IFF) as consignees in MAWB/OBL-MBL
(Nominal consignee)
30
Such as ocean carriers, express carriers, freight forwarders and consolidators, cannot be listed as ultimate consignees unless they own the merchandise
Nominal consignees
31
The intended recipient if the imported merchandise sold by the shipper
Ultimate consignee
32
ATTRIBUTTES OF OWNERSHIP
1. Right of Use
2. Right of disposal
33
Unless relieved by laws or regulations, the liability for duties, taxes, fees, and
other charges attached to importation constitutes a:
________ and demandable against the importer in favor of the
government; and
Shall be discharged only upon payment of duties, taxes, fees and other charges.
It also constitutes a lien on the imported goods which may be enforced while
such goods are under customs' custody
Personal debt due
SEC. 405. Liability of Importer for Duties and Taxes.
34
An official order that allows someone to keep the property of a person who owes them money until it has been
paid.
Lien
35
ARE GOVERNMENT’S IMPORTATION FREE
OF DUTIES AND TAXES?
NO. GOVERNMENT IMPORTATIONS IS
NOT FREE OF DUTIES AND TAXES
EXCEPT THOSE PROVIDED IN SECTION
800 OF THIS ACT.
36
Except those provided for in Section 800 of this Act, all importations
by the government for its own use or that of its subordinate branches
or instrumentalities, or corporations, agencies or instrumentalities
owned or controlled by the government, _______ to the duties,
taxes, fees and other charges under this Act.
Shall be subject
SEC. 406. Importations by the Government
37
All importations by the government for its own use or that of its
subordinate branches or instrumentalities, or corporations, agencies
or instrumentalities owned or controlled by the government.
SUBJECT TO DUTIES AND TAXES UNDER DECTION 406 OF CMTA
38
The format of the goods declaration shall conform with _________
International standards
39
The data required in the goods declaration shall be limited to:
such particulars that are deemed necessary for the assessment,
and collection of duties and taxes,
the compilation of statistics and compliance with this Act
40
The ______ shall require the electronic lodgement of the goods declaration
Bureau
41
The Bureau shall only require _______ necessary for customs
control to ensure that all requirements of the law have been complied with.
Supporting document
42
Translation of supporting documents shall be required especially when
necessary
False- not required, except when necessary
43
PRE – ALERT DOCUMENTS NEEDED IN CUSTOMS CLEARANCE:
1. Bill of Lading (B/L) or Air Waybill.
2. Invoice.
3. Packing List.
4. Import License (if applicable)
5. Certificates of Origin (if applicable)
6. Other relevant documents such as catalogue, product ingredients, etc
44
refers to a transport document issued by
shipping lines, carriers and international freight forwarders or
non-vessel operating common carrier for water-borne freight
B/L
45
has the right to claim
delivery of the goods at the port of destination
holder or consignee
46
includes earner conditions, such
as limits of liability and claims procedures.
Contract of Carriage
47
contains transport instructions to shipping lines
and carriers, a description of the goods, and applicable
transportation charges;
Contract of carriage
48
refers to a legal document
between the supplier and the
customer that clearly describes
the sold goods, and the amount
due on the customer
Commercial invoice
49
refers to the itemized list of
articles usually included in each
shipping package, giving the
quantity, description and weight
of contents.
Packing list
50
a document issued by a national
government authorizing the
importation of certain goods into
its territory
Import license
51
a shipping document attesting
that export goods in a shipment
are wholly obtained, produced,
manufactured or processed in a
particular country – it reassures
consumers of the origins of the
commodity being purchased.
Certificate of Origin
52
WHEN TO LODGE GOOD
DECLARATION, CAN IT BE EXTENDED?
Yes, It may be extended. 15 days from date of discharge and another 15 days upon request
53
Provided, That the request is made __________ of the original period within which to file the goods declaration:
Before the expiration
54
Provided, however, That the period of the lodgement of the goods declaration maybe adjusted by the ________
Commissioner
55
LODGEMENT OF GOODS DECLARATION
PROCESS:
1. Declarant will
electronically lodge the goods
declaration using
the any VASP of
BOC
2. The Bureau shall
apply risk management in
determining the nature and level of
risks of import using
the selectivity
parameters
3. Customs Examiner
will examined the
goods once required
by the Bureau
4. Customs Appraiser
will classify, value and
determined the duties, taxes and other
charges to be paid
5. Final payment will
be debited by the
concerned AAB
from the
designated debit
acct upon receipt
of payment
confirmation from
the Bureau
6. Goods shall released
only upon payment of
duties, taxes and
other charges.
Electronically transmit
release instruction
through OLRS
7. Goods will be
delivered to
importer
premises
8. Importer will
received the
goods
56
Foreign Supplier will
send the following pre alerts
docs to Forwarder:
BL
Invoice
Packing List
Other permits
57
CUSTOMS CLEARANCE PROCESS:
1. Foreign Supplier will
send the pre alerts
docs to Forwarder
2. Goods will be
delivered to
Philippines port for
importation
3. Forwarder will
received the pre
alert docs and will
validate the manifest
4. LODGEMENT OF GOODS DECLARATION
58
WHAT WILL YOU DO IF YOU ALREADY
SEND YOUR ELECTRONIC GOODS
DECLARATION BUT YOU NOTICE THAT
THERE IS A DISCREPANCY ON THE
INPUTTED INFORMATION?
FILE FOR AMENDMENT OF GOOD
DECLARATION. – SECTION 408 OF CMTA
59
The Bureau shall permit the __________ of the goods declaration at any
designated customs office.
The Bureau shall, for valid reason and under terms and conditions provided by
regulation, permit the declarant to amend the goods declaration that has already
been lodged:
Provided, That the request to amend the goods declaration, together with the
intended amendments, must be received prior to final assessment or
examination of the goods.
Electronic Lodgement
SEC. 408. Lodgement and Amendment of Goods Declaration
60
_______ may provide for the lodgement and clearance of goods
declaration and supporting documents prior to the arrival of the goods
under such terms and conditions as may be provided by rules and
regulations to be promulgated under this Act
The Bureau
SEC. 409. Advance Lodgement and Clearance
61
Goods declaration covered by one bill of lading or airway bill over goods
which are meant in part for consumption and in part for warehousing may
be both entered _________ for release at the port of entry.
Simultaneously
SEC. 410. Entry of Goods in Part for Consumption and in Part for
Warehousing
62
Recite titles of sec 400-418
...
63
Goods declaration shall contain:
1. Names of Consignee
2. Importing vessel or aircraft
3. Port of Departure
4 Port of Destination and Date of Arrival
5. Number and marks of packages,
5. The quantity, if bulk
the nature and correct commodity description
6. Goods value
7. Other information as may be require
SEC. 411. Contents of Goods Declaration.
64
What will happen if the declarant doesn’t have all the information required to make
goods declaration?
A provisional or incomplete goods declaration shall, for certain cases and
for reasons deemed valid by the Bureau, be allowed to be lodged.
65
GENERAL RULE: No entry of imported goods shall be allowed unless the _______ has been
lodged with the Bureau.
Goods Declaration
SEC. 412. Statements to be Provided in the Goods Declaration.
66
The invoice and goods declaration contain:
- An accurate and faithful account of the prices paid or payable for the goods and other
adjustments to the price actually paid or payable,
- and that nothing has been omitted therefrom or concealed whereby the government of the
Republic of the Philippines might be defrauded of any part of the duties and taxes lawfully due
on the goods; and
67
To the best of the declarant's information and belief,
- All the invoices and bills of lading or airway bills relating to the goods are the
only ones in existence relating to the importation in question,
- And that these documents are in the same state as when they were received by
the declarant,
- And the declaration thereon are in all respects genuine and true
68
Goods declaration shall be submitted electronically pursuant to ________ otherwise known as the "Electronic Commerce Act of 2000".
RA. 8792
69
Such declarations when printed and certified by a competent customs officer as
a faithful reproduction of the electronic submission shall be considered as
_________ for purposes of prosecuting a declarant if the
declarations are found to be fraudulent.
Actionable documents
70
provides that, '‘'Science and technology are essential for
national development and progress."
Section 10, Article XIV 16 of the 1987 Constitution
71
states that, "The
prime duty ofthe Government is to serve and protect the people." Moreover, the same Article promotes
economic growth and efficient public service to improve the quality of life for all
Article II, Section 4 of the 1987 Constitution
72
aims to
facilitate domestic and international transactions through the utilization of electronic mediums and
technology to recognize the authenticity and reliability of electronic documents. Under the Act, electronic
documents and electronic signatures are considered the legal equivalent to paper-based document
counterparts
Republic Act 8792 or The Electronic Commerce Act of 2000
73
Under such terms and conditions prescribed under the rules and regulations, the description of the goods in
the goods declaration must be:
Sufficient and specific in detail to enable the goods to be identified for:
customs valuation,
statistical purposes, and
classification to the appropriate tariff heading and subheading in the currency of the invoice,
and in such other particulars necessary for the proper assessment and collection of duties and taxes
SEC. 413. Description of Goods
74
The quantity and value of each of the several classes of goods shall be separately declared according to
their respective __________ and the totals of each _____ shall be duly shown
Headings or subheadings
75
When is it invoice issued? Proforma v. Commercial
P- Before buyer places an order
C - after buyer and seller agree on terms of sale
76
Primary purpose
P
C
P- a qoutation provided to a potential buyer, serves as negotiation tool
C - outlines the final price, informs buyer that payment is due
77
How it's used (P v C)
P- buyer use to obtain necessary permits, letter of credit or other payment
C - used by customs to assess duties, provides instructions to freight forwarder
78
Commercial invoice of imported goods shall contain the following:
(a) The agreed price paid or to be paid for the goods;
(b) The adjustments to the price paid or to be paid as defined in Section 701(1) of this Act, if not
yet included in the invoice, as may be applicable;
(c) The names of the buyer, seller, and the time and place of sale;
(d) The port of entry;
SEC. 414. Commercial and Noncommercial Invoice.
79
e) A _________ to enable the accurate identification of goods for tariff classification,
customs valuation, and statistical purposes, indicating the correct commodity description, in
customary term or commercial designation, the grade or quality, numbers, marks or symbols
under which they are sold by the seller or manufacturer, together with the marks and number of
packages in which the goods are packed;
Sufficient description
80
Any other fact deemed necessary for the ______, customs valuation, and tariff
classification of the goods as may be prescribed by rules and regulations.
Proper examination
81
goods imported but not
covered by sale,
1. goods on consignment or lease,
2. samples, or
3. donations,
4. covered by a
consignment,
5. pro forma invoice, or
6. other noncommercial invoice.
82
Subject to existing laws and rules on foreign currency exchange, the internationally
accepted standards and practices on the mode of payment or remittance covering
import and export transactions, including standards developed by international trading
bodies such as the __________ on trading terms
(incoterms) and on international letters of credit such as ________, shall be recognized.
International Chamber of Commerce
Uniform Customs and Practice of Documentary Credits
83
are rules that apply to any documentary credit ("credit") (including, to the extent to which
they may be applicable, any standby letter of credit) when the text of the credit expressly indicates
that it is subject to these rules. They are binding on all parties thereto unless expressly modified or
excluded by.
Uniform Customs and Practice for Documentary Credits, 2007 Revision, ICC Publication no. 600
84
the official publication
which is issued by the International Chamber of Commerce (ICC). It is a set of 39 articles on issuing
and using Letters of Credit, which applies to 175 countries around the world, constituting some $1tn
USD of trade per year.
UCP 600 (“Uniform Customs & Practice for Documentary Credits”
85
_______ shall see to it that representative samples taken during
examination shall be properly receipted for and retained within a reasonable
period of time.
The quantity and value of the samples taken shall be noted in the specified box
of goods declaration or electronic form.
Such samples shall be duly labeled as will definitely identify them with the
importation for which they are taken.
Customs Officers
SEC. 416. Examination of Samples
86
WHAT IS SAMPLE?
A small part or quantity intended to show what the whole is like.
87
When vessels or aircrafts are wrecked within the Philippines, the original
owners or consignees of the cargo, or by its underwriters, in ease of
abandonment, may seek approval from the _____ to forward the goods saved
from the wreck to the ports of destination without going through, the customs
office in the district in which the goods were cast ashore or unloaded. Upon
approval, the goods may be forwarded with particular manifests and duly
certified by a ________ in charge of the goods.
Bureau; Customs Officer
SEC. 417. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft.
88
The _______ may be permitted to export the remains of
the wreck upon proper examination and inspection. The remains of a wrecked
vessel shall include not only its hull and rigging, but also all sea stores, goods
and equipment, such as sails, ropes and chain anchors.
Owner of vessel or aircraft
89
A party such as an insurer that assumes risk in exchange for an insurance premium or other consideration
Underwriter
90
The remains of a wrecked vessel shall include not only:
- hull and rigging
- sea stores
- goods and equipment (sails, ropes, chain anchors)
91
_______ and all goods recovered from sea or from abandoned wrecks
shall be under the jurisdiction of the port where the goods arrive, and shall be retained in the custody of the Bureau. If not claimed
by the owner, underwriter or salvor, the same shall be deemed as property of the government.
When such goods are brought into port by lighters or other craft, each vessel shall submit a manifest of their respective cargo.
The customs officer nearest the scene of the wreck shall take charge of the goods saved and shall give immediate notice to the
District Collector or the nearest customs office.
In order to prevent any attempt to commit fraud, the District Collector shall be represented at the salvage of the cargo by customs
officers who shall examine and receive the inventory made on the cargo.
Derelicts and goods salvaged from foreign vessels or aircrafts recovered from sea or wreck are prima facie dutiable and may be
entered for consumption or warehousing. If claimed to be of Philippine production, and consequently conditionally duty-free,
proof must be submitted as in ordinary cases of reimportation of goods. Foreign goods landed from a vessel or aircraft in
distress is dutiable if sold or disposed of in the Philippines.
Before any goods taken from a recent wreck are admitted to the customs territory, the same shall be appraised, and the owner or
importer shall have the same right to appeal as in ordinary importation.
No part of a Philippine vessel or aircraft or its equipment, wrecked either in Philippine or foreign waters, shall be subject to duty
Derelicts
SEC. 418. Derelicts and Goods from Abandoned Wrecks.
92
Something voluntarily abandoned
Derelict
93
The broken remains of something ruined
Wreck
94
A person engaged in salvage of ship or items lost
Salvor
95
Sec. 1 when in case of shipwreck or its cargo shall be beyond yhe control of yhe crew or shall hage been abandoned bybthem and picked up and conveyed to a safe place
The salvage law
96
Derelicts and all goods recovered from sea or from abandoned wrecks shall be under
the jurisdiction of the ___ where the goods arrive,and shall be retained in the custody of _____
Port; bureau
97
If not claimed by the owner, underwriter or salvor, the same shall be deemed as
property of the ______.
Government
98
When such goods are brought into port by lighters or other craft, each vessel shall
submit a _____ of their respective cargo.
Manifest
99
The _____ nearest the scene of the wreck shall take charge of the goods
saved and shall give immediate notice to the ____ or the nearest
customs office.
Customs officer; District Collector
100
In order to prevent an
y attempt to commit fraud, the _____ shall be
represented at the salvage of the cargo by customs officers who shall examine and
receive the inventory made on the cargo.
District collector
101
Derelicts and goods salvaged from foreign vessels or aircrafts recovered from sea or wreck
are _____ dutiable and may be entered for consumption or warehousing.
Prima Facie
102
If claimed to be of ____ production, and consequently conditionally duty-free, proof must
be submitted as in ordinary cases of reimportation of goods.
Philippine
103
Foreign goods landed from a vessel or aircraft in distress is dutiable if sold or disposed of in
______
The Philippines
104
Derived from a Latin word “at first view”
Legally sufficient to establish a fact or a case unless disapproved
Prima Facie
105
Before any goods taken from a recent wreck are admitted to the customs territory,
the same shall be ____, and
The _____shall have the same right to appeal as in ordinary importation
Appraised; owner of importer
106
Part of a Philippine vessel or aircraft or its
equipment, wrecked either in Philippine or foreign
waters, shall be subject to duty
False, shall not be
107
Trusted VASP
1. InterCommerce Network Services
2. Cargo Data Exchange Center Inc.
3. E-konek Pilipinas Inc
