Bureau of Customs - Officials of the Bureau and its functions Flashcards
1
Q
Who shall head the Bureau of Customs?
A
Commissioner
2
Q
Who shall appoint the Commissioner?
A
President of the Philippines
3
Q
Who shall assist the Commissioner?
A
Shall be assisted by 4 or not more than 6 Deputy Commissioners
4
Q
What is the basis of appointment of Deputy Commissioner?
A
Shall come from the ranks of Bureau.
5
Q
Who shall appoint the Deputy Commissioner?
A
President of the Philippines
6
Q
What are the groups headed by each Deputy Commissioner?
A
a. AOCG - Assessment and Operations Coordinating Group
b. RCMG - Revenue Collection Monitoring Group
c. IAG - Internal Administration Group
d. IG - Intelligence Group
e. EG - Enforcement Group
f. MISTG - Management Information System and Technology Group
7
Q
Who heads services under each groups?
A
Director
8
Q
Who heads divisions under each services?
A
Chief
9
Q
Ruling and Research Division
A
Legal Service, RCMG
10
Q
Prosecution and Litigation Div
A
Legal Service, RCMG
11
Q
Appellate Division
A
Legal Service, RCMG
12
Q
Tax Exempt Division
A
Legal Service, RCMG
13
Q
Revenue Accounting Div
A
Financial Service, RCMG
14
Q
Statistical Analysis Div
A
Financial Service, RCMG
15
Q
Collection Performance/Evaluation Div
A
Collection Service, RCMG
16
Q
Liquidation and Assessment Audit Div
A
Collection Service, RCMG
17
Q
Bonds Audit Div
A
Collection Service, RCMG
18
Q
Valuation and Classification Div
A
Import and Assessment Service, AOCG
19
Q
Assessment Coordination and Monitoring Div
A
Import and Assessment Service, AOCG
20
Q
Warehouse Coordination Div
A
Import and Assessment Service, AOCG
21
Q
Auction and Cargo Disposal Div
A
Ports Operations Service, AOCG
22
Q
Export Coordination Div
A
Ports Operations Service, AOCG
23
Q
Port Operations Div
A
Ports Operations Service, AOCG
24
Q
Who shall maintain an updated accounting, legal service and provide Commissioner with accurate analysis of collection statistics?
A
RCMG
25
Who shall publish values of commodities, implements rules and regulations governing assessment and monitor auction and disposal activities?
AOCG
26
Who shall gather intelligence information related to customs economic activities, conduct internal inquiry and investigation as basis for prosecution and exercise police authority for the enforcement of seizure and forfeitures and the imposition of penalties.
IEG
27
Investigation and Prosecution Div
Intelligence Service, IG
28
Internal Inquiry and Prosecution Div
Intelligence Service, IG
29
Internal Property Rights Division
Intelligence Service, IG
30
Accounts Management Office
Intelligence Service, IG
31
X-Ray Inspection Project
Intelligence Service, IG
32
What division shall conduct investigation on cases involving violations of customs laws, rules and regulation?
IPD - Investigation and Prosecution Division
33
What division shall conduct background investigation on applicants and employees of the Bureau?
IIPD - Internal Inquiry and Prosecution Division
34
What office shall review and update the parameters of the selectivity screen and selectivity systems?
RMO - Risk Management Office
35
While RMO is under the office of the Commissioner of Customs, who shall manage its day-to-day operations?
Deputy Commissioner of IG - Intelligence Group
36
Customs Police Division
Enforcement and Security Service, EG
37
Water Patrol Division
Enforcement and Security Service, EG
38
Radio Communications Div
Enforcement and Security Service, EG
39
Financial Management Office
Internal Administration Group - IAG
40
Administration Office
Internal Administration Group - IAG
41
Planning and Policy Research Division
Internal Administration Group - IAG
42
Management Information and Data Systems Division
Internal Administration Group - IAG
43
Public Information and Assistance Division
Internal Administration Group - IAG
44
Medical and Dental Division
Internal Administration Group - IAG
45
Human Resources Management Division
Internal Administration Group - IAG
46
Who shall head the Planning and Systems Development Services and Technology Management Service of MISTG?
Service Chief/Director III
47
Who shall have the power to open and close any port?
President of the Philippines, upon recommendation of the SF
48
Who shall re-assign existing personnel that are affected by opening/closure of any ports?
Commissioner of Customs, subject to the approval of SF
49
Basis of temporary succession in the absence of the District Collector.
Senior ranking customs officer
50
In case there are 2 or more senior ranking customs officer, what shall be undertaken?
Drawing lots
51
What shall the DC do within 24 hours after the designation?
Shall report the designation to the Commissioner.
52
Records of the official transaction shall be maintained during the DC and Deputy DC during tenure of office. After such tenure, what shall the DC or Dep DC do to those records of transaction?
It shall be turned-over to their respective successors or other authorized officials.
53
How often shall the reports of all district transaction of the DC be submitted to the Commissioner?
Monthly
54
Persons authorized to exercise police authority/power according to the CMTA?
1. BOC Officials
2. NLEAs
3. BIR
55
Who shall exercise police authority when payment of internal revenue taxes is involved?
BIR
56
Doctrine that states that BOC shall pursue goods and vessels/aircrafts subject to seizure and maybe seized in international water/space?
Doctrine of Hot Pursuit
57
Places where police authority maybe exercised.
1. All premises for Customs purposes.
2. Customs jurisdiction, - Airspace, water space.
3. Free zones
58
Extent of Police Authority exercised by Customs Officers and deputized officers?
1. Exercise of power of seizure.
2. Authority to require assistance.
3. Authority to search dwelling houses.
4. Authority to enter premises.
5. Customs control over the goods
6. Non-liability for damages.
7. Authority to search vehicles, other carriers, persons, and animals.
8. Control over premises used for customs purposes.
9. Trespass or obstruction of customs premises
10. Special surveillance for the protection of customs revenue and prevention of smuggling.
11. Authority to search vessels or aircraft and persons or goods conveyed therein.
12. Authority to search persons arriving from foreign countries.
59
The extent of police authority in which the goods are subject to forfeiture or fine.
Exercise of power of seizure
60
What shall the persons exercising police authority obtain before entering or searching the dwelling house?
Warrant issued by a Judge of a competent court.
61
For the proper exercise of police authority, any authorized persons shall disclose the nature of the authority upon being questioned at the time of exercise.
What shall be the corresponding evidence to support such authority?
The written authority is issued by the Commissioner in the form of Mission Order (MO).
62
The use of necessary means to open the gate or entrance shall be made in the presence of?
a. Barangay Chairman or his authorized rep
| b. Police - having jurisdiction over the area.
63
It means measure by which the customs satisfy themselves to the accuracy and authenticity of the declarations through examination of the relevant books, records, business systems, and commercial data held by persons concerned.
Audit-based controls.
64
It means measures applied by the Customs to ensure compliance with Customs Law.
Customs Control
65
Travelers from foreign countries shall be subjected to ________?
Search and detention.
66
Who shall issue Deputization Order?
Commissioner or other Customs Officers authorized in writing by the Commissioner.
67
It authorizes specific officers or members of the NLEAs to assist the customs officers operating OUTSIDE customs premises in the exercise of police authority.
Deputization Order
68
What shall be submitted by the Deputized Officer to the Collector upon turn over of the confiscated goods?
Affidavit of Apprehension
69
Where shall the seized goods by the DO be turned over?
BOC
70
Validity of Deputization Order?
Shall not exceed 1 year from issuance, unless earlier revoked.
71
When shall the renewal of the Deputization order take effect?
Date of issuance.
| ex: July 15, 2021 = July 15, 2021
72
Grounds for the issuance of DO?
1. Lack of manpower and logistical resources in the part of BOC.
2. NLEAs shall undergo at least 1 day orientation seminar before deputization.
73
It is issued to ensure that the operation is duly authorized and that the Customs Officers or assisting deputized officers are properly identified.
Mission Order
74
Basis for issuance of MO
1. need to operate outside BOC
2. need for coordinated effort
3. EXEPLAN
75
Validity of MO
30 days from issuance date.
76
Ground for revocation of MO.
a. legally or physically impossible.
b. inaction, ineffective execution, or abuse of authority
c. BOC takes over the operation.
77
Who shall be in-charge of the inventory of the goods?
Customs Examiner
78
Who shall issue LOA (Letter of Authority)?
Commissioner
79
Who shall implement LOA?
Customs Officers authorized in writing by the Commissioner.
80
When shall the validity of the LOA commence?
upon issuance
81
When shall the validity of the LOA terminate?
upon completion of the mission
82
How many days before the goods shall be seized and be subject to forfeiture proceedings when the owner failed to produce evidence of payment?
15 days
