Cao 1 2017

Question 1

refers to Baggage, whether checked-in or hand-carried, brought by Travelers and Crew when leaving or arriving in the country, traveling in the same means of transport as the Travelers and Crew.

Answer 1

ACCOMPANIED BAGGAGE

Question 2

refers to a building at an airport where passengers transfer between ground transportation and the facilities that allow them to board and disembark from an aircraft. Within the same, passengers purchase tickets, transfer their luggage, and go through security.²

Answer 2

AIRPORT TERMINAL

Question 3

refers to the determination by the Bureau of Customs (Bureau) or by the Traveler that the Balikbayan Boxes brought in or sent are counted as first, second, or third within a calendar year and thus entitled to duty and tax exemption pursuant to Section 800 (g), Chapter 1, Title VIII, CMTA. Any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes.

Answer 3

AVAILMENT

Question 4

refers to articles, effects, and other personal property of a Traveler as are necessary or appropriate for wear, use, comfort, or convenience in connection with the trip and such other items as can be conveniently carried including Balikbayan Boxes with the Traveler on such trip and are accepted by the carrier for carriage. Unless otherwise specified, it includes both checked-in and hand-carried Baggage of the Traveler.⁴

Answer 4

BAGGAGE

Question 5

refers to a corrugated box or other container or receptacle up to a maximum volume of two hundred thousand (200,000) gross cubic centimeters without regard as to the shape of the container or receptacle.

Answer 5

BALIKBAYAN BOX

Question 6

What is the duty and tax exemption for balikbayan box?

Answer 6

Personal and Household Effects that and not intended for sale

Question 7

refers to the period from January 1 to December 31 of the same year.

Answer 7

CALENDAR YEAR

Question 8

refers to a document secured upon departure and issued by the District Collector or any authorized Customs Officer identifying goods to be exported and subsequently brought back by the Returning Resident or OFW.

Answer 8

CERTIFICATE OF ORIGIN

Question 9

refers to person/s assigned by an operator to render duty on an aircraft or vessel during a flight or voyage duty period.⁸

Answer 9

CREW

Question 10

refers to the quantity of a given kind or class of articles which are in excess of what is compatible with and commensurate to the person’s normal requirements for personal use.

Answer 10

Commercial quantity

Question 11

refers to a form prescribed by the Bureau giving information or particulars required by Customs and any other government agency.

Answer 11

Customs Baggage Declaration Form

Question 12

refers to a sheet, in addition to the Customs Baggage Declaration Form, that is used by a Traveler or Crew with Accompanied and/or Unaccompanied Baggage containing goods in Commercial Quantity and in excess of the De Minimis value.

Answer 12

Customs Baggage Declaration Rider

Question 13

refers to the place where Baggage retained or held by Customs are temporarily stored while awaiting their final disposition.

Answer 13

Customs In-Bond Baggage Room (CBR)

Question 14

refers to a reciprocal privilege of the exemption from the local laws granted by one State to the diplomats of another.

Answer 14

Diplomatic status

Question 15

refers to the value of goods for which no duty or tax is collected.

Answer 15

De minimis value

Question 16

shall refer to furniture, dishes, linens, libraries, and similar household furnishing for personal use

Answer 16

Household effect

Question 17

refers to Baggage received, handled, and placed at the Interline Baggage Room (IBR)

Answer 17

Interline baggage

Question 18

refers to a bonded facility under the jurisdictional control of the Bureau of Customs for the temporary storage of Baggage enumerated under Section 3.16 of this CAO.

Answer 18

Interline baggage room

Question 19

refers to Baggage received, handled and placed at the CBR

Answer 19

In-Bond Baggage

Question 20

shall refer to those Filipinos who have established permanent residency abroad but have retained Filipino citizenship, whether or not they have availed of the benefits under Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003.

Answer 20

Non resident filipino

Question 21

refers to a holder of a valid passport issued by the Department of Foreign Affairs (DFA) and certified by Department of Labor and Employment (DOLE) or Philippine Overseas Employment Administration (POEA) for overseas employment purposes.

Answer 21

Overseas Filipino worker (OFW)

Question 22

shall refer to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items, including privately-owned items normally worn or carried by the person such as but not limited to clothing, jewelry and bag.

Answer 22

Personal effects

Question 23

refers to a report issued by the airline representative to the passenger for the delayed Baggage.

Answer 23

Property Irregularity Report (PIR)

Question 24

shall refer to Resident Filipino citizens who temporarily stay abroad which may include holders of student visa, holders of investors’ visa, holders of tourist visa and similar visas which allow them to establish temporary stay abroad.

Answer 24

Resident Filipinos

Question 25

refers to a permit issued by an authorized Customs Officer assigned at the departure area, to a Traveler with an Accompanied Baggage containing goods in Commercial Quantity.

Answer 25

Special Permit to Load (SPL)

Question 26

refers to a Filipino national who has stayed abroad for a period of at least six (6) months and returning to the Philippines. For purposes of Availment of the privilege, it shall be understood that "Returning Resident" includes the Returning Resident’s spouse and dependent children.

Answer 26

Returning Resident