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gaskalga > cmta > Flashcards

cmta Flashcards

1
Q

refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made

A

abatement

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2
Q

refers to the customs procedure applicable to goods which, being, in free circulation, leave the philippine territory and are intended to remain permanently outside it

A

actual or outright exportation

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3
Q

refers to the act of bringing imported goods directly or through transit into a free zone

A

admission

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4
Q

refers to a transport document for airfreight used by airlines and international freight forwarders which specify 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.

A

airway bill (awb)

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5
Q

refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the bureau, seeks redress before before the bureau , the secretary of finance, or competent court, as the case may be

A

appeal

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6
Q

refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods

A

assessment

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7
Q

refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider and any other entity duly accredited by the bureau based on the wcoauthor

A

authorized economic operator (abo)

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8
Q

meaning of wco

A

world customs organization

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9
Q

meaning of rkc

A

revised kyoto convention

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10
Q

refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight

A

bill of lading (b/l)

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11
Q

refer to the bureau of customs

A

bureau

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12
Q

refers to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators

A

carrier

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13
Q

refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure

A

clearance

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14
Q

refers to tariff commission

A

Commission

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15
Q

refers to the customs procedure known under the rkc as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes

A

conditional importation

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16
Q

refers to any person who is a bona fide holder of a valid certificate of registration/professional identification card issued by professional regulatory board and professional regulation commission pursuant to RA No. 9280 as amended

A

customs broker

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17
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

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18
Q

distinguished from a clerk or employee, refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the function of the bureau. It may also refer to an employee authorized to perform a specific function of the bureau as provided in this act

A

customs officer

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19
Q

refers to areas in the philippines where customs and tariff laws may be enforced

A

customs territory

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20
Q

refers to the act,documentation and process of bringing imported goods into the customs territory, including goods coming from free zones

A

entry

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21
Q

refers to the act, documentation and process of bringing goods out of the philippine territory

A

exportation

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22
Q

refers 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 for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require

A

export declaration

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23
Q

refer to the power of president upon recommendation the neda

A

flexible cause

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24
Q

what are the 3 power of the president recommended by the neda?

A
  1. increase, reduce or remove existing protective tariff rates of import duty, but in case shall be higher than one hundred percent 100% ad valorem.
  2. establish import quota or ban importation of any commodity as may be necessary
  3. to impose additional duty on all import bit exceeding 10% ad valorem
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25
Q

refers to one whose name appears on documentation attesting to the export of the product to the Philippines regardless of the manufacturer’s name in the invoice

A

foreigner exporter

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26
Q

refers to special economic zones registered with the peza under RA No.

A

free zone ; 7916

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27
Q

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

A

goods

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28
Q

refers 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

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29
Q

refers to the act of bringing in of goods from the foreign territory into philippine territory, whether for consumption, warehousing, or admission as defined in this act

A

importation

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30
Q

refers to local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services

A

freight forwarder

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31
Q

refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination

A

international freight forwarder

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32
Q

refers to the power and rights of the bureau in exercising supervision and police authority over all seas within the jurisdiction of the philippine territory and over all coasts whether navigable or not from the sea

A

jurisdictional control

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33
Q

registration of a goods declaration with the bureau

A

lodgement

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34
Q

refers to an entity, which may or may not own or operate a vessel that provides a point to point service which may include several modes of transport

A

nvocc

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35
Q

meaning of nvocc

A

non-vessel operating common carrier

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36
Q

refers to an act importing goods into the county without complete customs prescribed importation documents or without being cleared by customs or other regulatory government agencies

A

outright smuggling

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37
Q

refers to good liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if dee,ed reasonable

A

perishable goods

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38
Q

refers to a domestic port open to both domestic and international trade, including principal ports of entry and supports of entry.

A

port of entry

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39
Q

principal port of entry is the __ of entry of the customs district wherein It is situated and is the permanent station of district cillecter of such port

A

chief port

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40
Q

also called port of unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipment

A

port of discharge

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41
Q

means exportation of goods which habe been imported

A

reexportation

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42
Q

refers to the action by the bureau to permit goofs undergoing clearance to be placed at the disposal of the party concerned

A

release of goods

43
Q

refers to the return, in which or in part of duties and taxes paid on goods

A

refund

44
Q

refers to any form of guaranty, such as 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

45
Q

refers to the fraudulent act of importing any goods into the philippines

A

smuggling

46
Q

all taxes, fees and charges imposed by nric

A

taxes

47
Q

refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature. kind, quality or weight

A

technical smuggling

48
Q

refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods

A

tentative release

49
Q

refers to the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another or to a free zone

A

transit

50
Q

refers to the customs procedure under which goods are transferred under customs control from the importing means to the exporting means of transport within are of one customs office, which is the office of both importation and exportation

A

transshipment

51
Q

refers to any person who temporarily enters the territory of a country in which he or she does not normally resides

A

traveler

52
Q

refers to any person who deals directly with bureau for and on behalf of another person, relating to the importation, exportation, movement or storage of goods

A

third party

53
Q

smuggling can be defined into two acts

A

FI and AK

54
Q

what differs transit to transshipment?

A

page 21

55
Q

for importation to begin, what are the twin elements?

A

element of entrance and element of intention to unload

56
Q

when importation begins?

A

when the carrying vessel or aircraft enters philippine territory with the intention to unload

57
Q

when duty and tax are due on imported goods?

A

all imported goods shall be subject to duty upon importation unless they are not dutiable or taxable

58
Q

what are the goods that are not dutiable and taxable

A

de minimis importation, relief consignment, conditionally tax of duty exempt, cbw, peza

59
Q

effective date of duty, for goods for consumption the rate of duty at the date of;
for goods under free zones;
for goods sold at public auction

A

at the of importation
at the date of introduction to customs territory
at the date of auction

60
Q

who are the declarant

A

ice-a

61
Q

example of juridical person

A

corporation

62
Q

penalty of clerical error

A

5k

63
Q

who is mandated to issue the necessary guidelines to define the working relationship of the bureau and the third parties?

A

SOF

64
Q

when good considered entered in the phil for consumption?

A

goods declaration has been electronically lodged together with supporting documents

65
Q

what goods that are considered as relief consignment

A

fmems

66
Q

the bureau shall be headed by a

A

commissioner and shall ne assisted by at least 4 but not more than 6 deputy commissioners

67
Q

who is the one that appoints commissioner and deputy commissioner?

A

president

68
Q

at the present, there are 6 deputy commissioners and these are

A

IAG, RCMG, AOCG, EG, IG, MISTG

69
Q

the spanish regime

A

spanish customs law
tariff board
another tariff law

70
Q

insular collector of customs was changed __ for the port of manila

A

collector of customs

71
Q

district collectors and customs officers performing assessment functions shall be reshuffled every

A

3 years

72
Q

what is the meaning of delegata potestas non potesr delegari

A

no delegated powers can be further delegated

73
Q

the commissioner is required to annual report to

A

pshn

74
Q

customs district shall be supervised by __ assisted by

A

one district collecter assisted by as many as deputy district collector

75
Q

how many are customs districts?

A

17

76
Q

the president can oben or close the port of entry upon recommendation of

A

SOF

77
Q

in case the port of entry is ordered closed by the president the existing personnel of that port shall reassigned by ___ with the approval of ___

A

commissioner; SOF

78
Q

district collector must report to ___ any probable or initiated litigation within the district and submit regular ___ on all transactions of the district

A

commissioner ; monthly reports

79
Q

what are the rules and regulations commissioner of customs issues at present? differentiate

A

cao, cmo, cmc, ctdc

80
Q

it is an agency process for the formulation, amendment or repeal a rule

A

rule making

81
Q

BOC was reorganized during?

A

feb 4, 1965

82
Q

who are the persons exercising the police authority?

A

boc officials namely 7
upon authorization of the commissioner namely 4
bir only when internal revenue is involved

83
Q

what constitutes police authority under the cmta?

A

ass

84
Q

differentiate arrest, seizure and search

A

page 56

85
Q

place where police authority may be exercised?

A

customs premises

86
Q

when can power of seizure exercised?

A

when vessel, aircraft, cargo, goods, animal, or movable property is subject to forfeiture or is subject to a fine

87
Q

when can you search dwelling house?

A

when warrant issued by a judge of a competent court

88
Q

what is a search warrant?

A

page 59

89
Q

what is an arrest warrant?

A

page 59

90
Q

is there an instance of warrantless search?

A

yes in the cmta, authorizes a warrantless search except dwelling place

91
Q

what is plain view doctrine?

A

allows to seize evidence without warrant when the evidence is clearly vissible

92
Q

what is stop and frisk?

A

brief non-intrusive police to stop of suspect with reasonable suspection

93
Q

what is the effect of a search warrant or warrant of arrest that is illegal?

A

not admissible

94
Q

what is fruit of the poisonous tree doctrine?

A

make evidence admissible if evidence was illegally obtained

95
Q

what are the instances of valid warrantless?

A

page 60

96
Q

for valid power to apply the person conducting inspection and visit is the

A

commissioner or any customs officer authorized in writing by the commissioner

97
Q

power of inspect is made of

A

to demand evidence of payment and if fails to produce evidence within 15 days of demand, seize the goods and subject the same to forfeiture proceedings

98
Q

what is doctrine hot pursuit

A

direct follow or chase

99
Q

what are the customs jurisdiction?

A

coasts, ports, airports, harbors, bays, rivers and inland waters

100
Q

the bureau power of control over goods mandated to employ

A

audit-based controls and risk management systems

101
Q

the president is empowered to declare any place as part of customs jurisdiction, subject to the following considtions:

A

pen

102
Q

how many days can you tell when the goods are overstaying?

A

30 days

103
Q

abandon goods and overstaying goods refers to

A

expressly abandon and implied abandon

gaskalga (10 decks)

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