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CAd209 > CAO 9 2020 > Flashcards

CAO 9 2020 Flashcards

1
Q

Shall refer to a transport document for airfreight used by airlines and international freight forwarders which specifies the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to airlines and carriers, a description of the goods, and applicable transportation charges

A

Air Waybill (AWB)

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2
Q

refer to a written Order issued by the Commissioner, District Collector, or other customs officers authorized in writing by the Commissioner after the Lodgement of Goods Declaration and before their actual release from customs custody, on the basis of Derogatory Information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by Customs

A

Alert Order

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3
Q

shall refer to the process of determining the amount of duties and taxes and other charges due on imported goods

A

Assessment

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4
Q

shall refer to banks
authorized by the Bureau to collect payment of duties, taxes and other charges

A

Authorized Agent Bank (AAB)

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5
Q

shall refer to a surveying company possessing a duly approved accreditation issued by the Committee for Accreditation of Cargo Surveying Companies (CACSC).

A

Accredited of Cargo Surveying Company

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6
Q

shall refer to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight. The holder or consignee of the bill has the right to claim delivery of the goods at the port of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, It contains transport instructions to shipping lines and carriers, a description of the goods, and applicable transportation charges.

A

Bill of Lading (BL)

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7
Q

shall refer to non-containerized general cargo stored in boxes, bales, pallets or other Individual units to be loaded onto or discharged from vessels, not shipped in containers or in bulk

A

Break Bulk Cargo

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8
Q

shall refer to cargoes in a mass of one commodity not packaged, bundled, bottled or otherwise packed

A

Bulk Cargo

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9
Q

shall refer to the completion of customs and other government formalities necessary to allow goods to enter for consumption

A

Clearance

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10
Q

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

A

Commercial Quantity

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11
Q

shall refer to goods exempt from the payment of Import duties and/or taxes upon compliance with certain formalities prescribed under pertinent customs issuances

A

Conditionally Tax and/or Duty-Exempt Importation

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12
Q

shall refer to the party appearing in the transport document to whom delivery may be lawfully made in accordance with the contract of carriage

A

Consignee

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13
Q

shall refer to any person who is a bona fide holder of a valid Certificate of Registration or Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280, as amended, otherwise known as the “Customs Brokers Act of 2004”,13 as further amended by Republic Act No. 9853. As used in this CAO, Customs Broker shall mean those registered and authorized to transact with the Bureau in behalf of the Importer pursuant to CAO No. 5-2019.

A

Customs Broker

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14
Q

shall refer to any person who makes a goods declaration or in whose name a goods declaration is made, as enumerated under Section 5.1 of this CAO.

A

Declarant

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15
Q

under the _____, the declarant must be accredited and registered with the Bureau and authorized to electronically lodge the goods declaration.

A

Formal Entry Process

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16
Q

For ______, the declarant must comply with the rules on the registration of Non-Regular Importer (NRT)

A

non-regular importation

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17
Q

shall refer to the approval and processing of tax expenditures subsidies on National Internal Revenue Taxes and import duties payable or assumed by departments, bureaus, and other offices of the National Government including constitutional offices enjoying fiscal autonomy, and state universities and colleges.

A

Deferred Payment Government Account (DPGA)

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18
Q

shall refer to the completion of the unloading of the entire shipment from the international carrier which is the reckoning period within which to lodge the goods declaration.

A

Discharge of Last Package

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19
Q

shall refer to a report issued by an ACSC for bulk or break bulk cargo after the conduct of a survey at the port of discharge

A

Discharge Port Survey (DPS) Report

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20
Q

shall refer to the notification to the owner, Importer, consignee or interested party to lodge or file, pay, claim, or mark by the Collector of Customs through:
a. Electronic notice sent to the registered electronic mail address of concerned accredited importers;
b. Registered mail or personal service; or
c.. Public posting in bulletin boards or other conspicuous places within the customshouse in case of unknown consignees.

A

Due Notice

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21
Q

shall refer to the advance electronic conveyance of freight Information to the Bureau prior to the arrival of the shipment at the port of entry 18 and provides the detailed list of cargo (freight) on board a vessel or aircraft giving the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, weight, descriptions, quantities of the goods and destination. 19 3.20. Entry-shall refer to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones.

A

Electronic Inward Foreign Cargo Manifest (e-IFCM)

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22
Q

shall refer to the physical, documentary, or non-intrusive inspection of goods to ensure that the nature, origin, condition, quantity, value and tariff classification of the goods are in accordance with the particulars furnished in the goods declaration and other supporting documents.

A

Examination of Goods

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23
Q

shall refer to the cargo clearance process for imported shipments considered to be of commercial nature which are those in excess of FOB or FCA value limitation for informal entry and those for which the informal entry process may not be used, subject to the exceptions provided under the CMTA

A

Formal Entry Process

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24
Q

shall mean that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller’s premises or another named place. The parties are well advised to specify clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point

A

Free Carrier (FCA)

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25
Q

shall mean that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards

A

Free on Board (FOB)

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26
Q

shall refer to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No, 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law,25

A

Free Zone

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27
Q

shall refer to goods that may be freely imported into the Philippines without need for import permits, clearances or licenses, unless otherwise provided by law or regulation

A

Freely Importable Goods

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28
Q

shall refer to articles, wares, merchandise and any other items which are subject of importation

A

Goods

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29
Q

shall refer to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require.

A

Goods Declaration

30
Q

shall refer to goods entered for domestic or local use.

A

Goods Entered for Consumption

31
Q

shall refer to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission

A

Importation

32
Q

shall refer to a mechanical, electronic or clerical error committed unintentionally by the Importer and occurred notwithstanding the maintenance of internal controls necessary to avoid such errors

A

Inadvertent Error

33
Q

shall refer to a report issued by an ACSC for bulk or break bulk cargo to be imported into the Philippines. The report shall be submitted to the Bureau directly from the ACSC in a secure electronic format.

A

Load Port Survey (LPS) Report-

34
Q

shall refer to the electronic registration of a goods declaration with the Bureau, in a manner prescribed under customs laws, rules and regulations.

A

Lodgement

35
Q

shall refer to the system that enables a single submission of data and information that is synchronously processed by other Departments and Agencies of the government, resulting in a single point of decision for the release of cargoes by the Bureau

A

National Single Window (NSW)

36
Q

shall refer to one importation for the period of 365 days from date of approval by the District Collector of the port.

A

Non-Regular Importer

37
Q

shall refer to the electronic transmission to deliver instruction messages from the Bureau to the concerned operator of the facilities handling the goods which include terminal operators, off-dock container yard-container freight station (CY-CFS) operators, and warehouse operators, granting these entities authority to release the goods to the rightful owner,

A

Online Release System (OLRS)

38
Q

shall refer to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry.

A

Port of Entry

39
Q

the chief port of entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port. Subports of entry are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District. Port of Entry as used in this CAO shall include airport of entry,37

A

principal port of entry

40
Q

refer to the following goods, the importation and exportation of which are prohibited:

A

Prohibited Goods

41
Q

shall refer to goods, the importation and exportation of which are subject to regulation and shall only be allowed after securing the necessary clearances, licenses, and any other requirements, prior to importation or exportation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations

A

Regulated Goods

42
Q

shall refer to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the consignee or holder of the covering BL or AWB concerned upon compliance with legal formalities and payment of duties, taxes and other charges in case of dutiable Imports

A

Release of Goods

43
Q

shall refer to the following goods, the importation and exportation of which are prohibited, except when authorized by law or regulation

A

Restricted Goods

44
Q

shall refer to the findings made by the customs officer after examination as to the description, appraisal and classification of the goods.

A

Return

45
Q

shall refer 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

A

Security

46
Q

shall refer to an internationally used form as customs declaration or goods declaration, designed to standardize customs documents, harmonize codification and simplify procedures in international trade exchanges

A

Single Administrative Document (SAD)

47
Q

shall refer to the form prescribed by the Bureau and accomplished under oath containing information pertaining to the circumstances surrounding the Import transaction such as on the existence or non-existence of relationship between the buyer and the seller, payment of royalties or license fees, provision for assists, and/or any other adjustments to the price paid or payable as provided in this CAO

A

Supplemental Declaration on Valuation (SDV)

48
Q

shall refer to certification duly issued to the grantee-importer named therein by the Commissioner or his duly authorized representative acknowledging that the grantee-importer named therein is legally entitled tax credit, the money value of which may be used in payment or in satisfaction of any of his customs duty or tax obligations or may be converted as a cash refund.

A

Tax Credit Certificate (TCC)

49
Q

hall refer to the document authorizing the utilization of the TCC as payment for customs duties or tax obligations of the grantee-importer. A TCC cannot be utilized as payment for duty or taxes without a duly approved TDM

A

Tax Debit Memo (TDM)

50
Q

shall refer to an indorsement from the Revenue Office (RO) of the Department of Finance (DOF) evidencing exemption of a particular importer from payment of duties and/or taxes on his importations.

A

Tax Exemption Indorsement (TEI)

51
Q

shall refer to the provisional
character of the assessment in case of:
3.49.1. Provisional goods declaration pending completion by the declarant on the additional information or document required to complete the goods declaration within the period provided in Section 5.7.5 of this CAO;
or
3.49.2. An importation whose goods declaration is under dispute pending its resolution.

A

Tentative Assessment

52
Q

shall refer to the physical release of goods under tentative assessment.

A

Tentative Release

53
Q

When Importation Begins and Deemed Terminated. Importation begins when the carrying _____ enters the _______with the intention to _____ therein

A

vessel or aircraft; Philippine territory; unload

54
Q

Importation is deemed terminated when:

A
  1. The duties, taxes and other charges due upon the goods have been paid or secured to be paid at the port of entry and legal permit for withdrawal has been granted; or
  2. In case the goods are deemed free of duties, taxes and other charges, the goods have legally left the jurisdiction of the Bureau
55
Q

Goods Liable for Duties and Taxes. ____ goods, when imported into the Philippines, shall be subject to duty and tax upon _____, including goods previously ____ from the Philippines

A

all goods; importation; exported

56
Q

All goods, when imported into the Philippines, shall be subject to duty and tax upon importation, including goods previously exported from the Philippines, except the following:

A
  1. Those considered as de minimis importations
  2. Those that are conditionally tax and/or duty-exempt importations
  3. Importations under the customs bonded warehousing system
  4. Goods for admission into Free Zones
  5. Relief consignments
  6. Stores
  7. Goods granted exemption privileges under other laws
57
Q

Entry of Imported Goods. All goods imported into Philippines shall be entered through a _____at a _____, or may be admitted to or removed from a _____, as the case may be

A

customs office; port of entry; free zone

58
Q

Imported goods shall be deemed “entered” in the Philippines for consumption when the _____ is electronically lodged, together with any required _______ in the _______

A

goods declaration; supporting documents; BOC electronic cargo clearance system portal

59
Q

Importations by the Government. Except those which are considered as _______, all importations by the government for its own use or that of its subordinate branches or instrumentalities, or corporations, agencies owned or controlled by the government, shall _______ duties, taxes, fees and other charges

A

conditionally tax and/or duty-exempt importations; shall be subject to

60
Q

In case of deferred payment , it shall comply with the pertinent regulations of ______ and other government agencies on deferred payment scheme.

A

Department of Budget and Management (DBM)

61
Q

Owner of Imported Goods. The following shall be deemed owners of imported goods:

A
  1. Consignee;
  2. Holder of the negotiable BL, AWB, or other equivalent transport document
  3. Underwriters of abandoned goods and salvors of good saved from wreck at sea, coast, or in any area of the Philippines
62
Q

Liability for Duties and Taxes. Unless relieved by laws and regulations, the ________ shall be liable for duties, taxes, fees and other charges plus interests, if any, due for each importation. Such liability constitutes a ____ of the importer or owner to the government and shall be discharged only upon_____. It also constitutes a ____ on the imported goods which may be enforced while such goods are under customs’ custody

A

importer or owner; personal debt; full payment; lien

63
Q

Documentary Requirements. Unless and until the Bureau is operating in a paperless environment, the printout of the ____ signed by the ____ and the _____ if any, and duly notarized, must be submitted to the _____ or its equivalent office or unit,

A

SAD; declarant and customs broker; formal entry division

64
Q

Documentary Requirements. Unless and until the Bureau is operating in a paperless environment, the printout of the SAD signed by the declarant and the customs broker, if any, and duly notarized, must be submitted to the Formal Entry Division (FED) or its equivalent office or unit, together with the following documents which shall form an integral part of the Goods Declaration:

A
  1. Duly accomplished SDV form
  2. Duly endorsed BL or AWB, or in the absence thereof, a written order (Delivery Order, Telex Release or Release
    Order)
  3. Commercial invoice, letter of credit or any other verifiable commercial document evidencing payment;
  4. Packing list, or the commercial invoice
  5. Documents as may be required by rules and regulations
65
Q

Documents as may be required by rules and regulations

A
  1. Import authority, permit, clearance or license for imported goods listed in the official list of regulated goods as posted in the BOC website
  2. Sanitary and Phytosanitary Import Clearance (SPSIC)
  3. Authority to Release Imported Goods (ATRIG)
  4. Certificate of Origin (for various Free Trade Agreements and Economic Partnership Agreements) or other Proof of Origin such as Invoice Declaration by Certified Exporter when the Self Certification System is availed of by contracting countries and Origin Declaration by Approved Exporter for PH- EFTA FTA
  5. Advance Ruling, if the ruling was applied in the lodgement of the goods declaration;
    LPS or DPS report for bulk or break bulk importations
  6. TEI, if applicable
  7. Other documents as may be required by the Bureau
    or existing regulations
66
Q

To enhance customs control and support a cost-effective customs operations geared towards a paperless customs environment, the ___ shall, after due consultation with directly affected parties and stakeholders, develop and implement an____ based on international standards. Towards this end, the Bureau shall communicate, exchange and process trade-and logistics-related information in the national and international level through the ____ for the efficient and prompt clearance of goods and commodities in a technology-neutral and secured infrastructure for business, industries, and government.

A

BUREAU; ICT- ENABLED CUSTOMS CARGO SYSTEM
NSW FACILITY

67
Q

Acceptability of Electronic Documents. For purposes of customs procedures, ____ documents, permits, licenses or certificates shall be acceptable and shall have the legal effect, validity or enforceability as any other document or legal writing. Provided, that when the prescribed requirements are duly complied with, the Bureau shall:

A

ELECTRONIC;

a. Recognize the authenticity and reliability of electronic documents;
b. Transmit approval in the form of electronic data messages or electronic documents; and
c. Require and/or accept payments and issue receipts acknowledging such payments through systems using electronic data messages or electronic documents

68
Q

Electronically submitted goods declaration shall be governed by _____, otherwise known as the _____ and its Implementing Rules and Regulations. 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,

A

REPUBLIC ACT 8792; ELECTRONIC COMMERCE ACT OF 2000
ACTIONABLE DOCUMENTS

69
Q

Methods of Valuation.

A
  1. Transaction Value System
  2. TRANSACTION VALUE OF IDENTICAL GOODS
  3. TRANSACTION VALUE OF SIMILAR GOODS
  4. DEDUCTIVE VALUE
  5. COMPUTED VALUE
  6. FALLBACK VALUE
70
Q

Imported goods shall be valued in accordance with this provision

A

Transaction Value System - Method One.

71
Q

The transaction value shall be the price actually paid or payable for the goods when sold for export to the Philippines adjusted in accordance with the provisions of this section. Provided that:

A

Transaction Value System - Method One.

a. There are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which:
b. The sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
c. The buyer and the seller are not related, or where the buyer and the seller are related, that the transaction value is acceptable for customs purposes under the provisions hereof.

72
Q

There are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which:

A

i. Are imposed or required by law or by Philippine authorities;
II. Limit the geographical area in which the goods may be resold; or
iii. Do not substantially affect the value of the goods.

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