cmta Flashcards
refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made
abatement
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
actual or outright exportation
refers to the act of bringing imported goods directly or through transit into a free zone
admission
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.
airway bill (awb)
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
appeal
refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods
assessment
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
authorized economic operator (abo)
meaning of wco
world customs organization
meaning of rkc
revised kyoto convention
refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight
bill of lading (b/l)
refer to the bureau of customs
bureau
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
carrier
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
clearance
refers to tariff commission
Commission
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
conditional importation
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
customs broker
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
customs office
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
customs officer
refers to areas in the philippines where customs and tariff laws may be enforced
customs territory
refers to the act,documentation and process of bringing imported goods into the customs territory, including goods coming from free zones
entry
refers to the act, documentation and process of bringing goods out of the philippine territory
exportation
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
export declaration
refer to the power of president upon recommendation the neda
flexible cause
what are the 3 power of the president recommended by the neda?
- increase, reduce or remove existing protective tariff rates of import duty, but in case shall be higher than one hundred percent 100% ad valorem.
- establish import quota or ban importation of any commodity as may be necessary
- to impose additional duty on all import bit exceeding 10% ad valorem
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
foreigner exporter
refers to special economic zones registered with the peza under RA No.
free zone ; 7916
refer to articles, wares, merchandise and any other items which are subject of importation and exportation
goods
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
goods declaration
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
importation
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
freight forwarder
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
international freight forwarder
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
jurisdictional control
registration of a goods declaration with the bureau
lodgement
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
nvocc
meaning of nvocc
non-vessel operating common carrier
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
outright smuggling
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
perishable goods
refers to a domestic port open to both domestic and international trade, including principal ports of entry and supports of entry.
port of entry
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
chief port
also called port of unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipment
port of discharge
means exportation of goods which habe been imported
reexportation
refers to the action by the bureau to permit goofs undergoing clearance to be placed at the disposal of the party concerned
release of goods
refers to the return, in which or in part of duties and taxes paid on goods
refund
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
security
refers to the fraudulent act of importing any goods into the philippines
smuggling
all taxes, fees and charges imposed by nric
taxes
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
technical smuggling
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
tentative release
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
transit
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
transshipment
refers to any person who temporarily enters the territory of a country in which he or she does not normally resides
traveler
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
third party
smuggling can be defined into two acts
FI and AK
what differs transit to transshipment?
page 21
for importation to begin, what are the twin elements?
element of entrance and element of intention to unload
when importation begins?
when the carrying vessel or aircraft enters philippine territory with the intention to unload
when duty and tax are due on imported goods?
all imported goods shall be subject to duty upon importation unless they are not dutiable or taxable
what are the goods that are not dutiable and taxable
de minimis importation, relief consignment, conditionally tax of duty exempt, cbw, peza
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
at the of importation
at the date of introduction to customs territory
at the date of auction
who are the declarant
ice-a
example of juridical person
corporation
penalty of clerical error
5k
who is mandated to issue the necessary guidelines to define the working relationship of the bureau and the third parties?
SOF
when good considered entered in the phil for consumption?
goods declaration has been electronically lodged together with supporting documents
what goods that are considered as relief consignment
fmems
the bureau shall be headed by a
commissioner and shall ne assisted by at least 4 but not more than 6 deputy commissioners
who is the one that appoints commissioner and deputy commissioner?
president
at the present, there are 6 deputy commissioners and these are
IAG, RCMG, AOCG, EG, IG, MISTG
the spanish regime
spanish customs law
tariff board
another tariff law
insular collector of customs was changed __ for the port of manila
collector of customs
district collectors and customs officers performing assessment functions shall be reshuffled every
3 years
what is the meaning of delegata potestas non potesr delegari
no delegated powers can be further delegated
the commissioner is required to annual report to
pshn
customs district shall be supervised by __ assisted by
one district collecter assisted by as many as deputy district collector
how many are customs districts?
17
the president can oben or close the port of entry upon recommendation of
SOF
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 ___
commissioner; SOF
district collector must report to ___ any probable or initiated litigation within the district and submit regular ___ on all transactions of the district
commissioner ; monthly reports
what are the rules and regulations commissioner of customs issues at present? differentiate
cao, cmo, cmc, ctdc
it is an agency process for the formulation, amendment or repeal a rule
rule making
BOC was reorganized during?
feb 4, 1965
who are the persons exercising the police authority?
boc officials namely 7
upon authorization of the commissioner namely 4
bir only when internal revenue is involved
what constitutes police authority under the cmta?
ass
differentiate arrest, seizure and search
page 56
place where police authority may be exercised?
customs premises
when can power of seizure exercised?
when vessel, aircraft, cargo, goods, animal, or movable property is subject to forfeiture or is subject to a fine
when can you search dwelling house?
when warrant issued by a judge of a competent court
what is a search warrant?
page 59
what is an arrest warrant?
page 59
is there an instance of warrantless search?
yes in the cmta, authorizes a warrantless search except dwelling place
what is plain view doctrine?
allows to seize evidence without warrant when the evidence is clearly vissible
what is stop and frisk?
brief non-intrusive police to stop of suspect with reasonable suspection
what is the effect of a search warrant or warrant of arrest that is illegal?
not admissible
what is fruit of the poisonous tree doctrine?
make evidence admissible if evidence was illegally obtained
what are the instances of valid warrantless?
page 60
for valid power to apply the person conducting inspection and visit is the
commissioner or any customs officer authorized in writing by the commissioner
power of inspect is made of
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
what is doctrine hot pursuit
direct follow or chase
what are the customs jurisdiction?
coasts, ports, airports, harbors, bays, rivers and inland waters
the bureau power of control over goods mandated to employ
audit-based controls and risk management systems
the president is empowered to declare any place as part of customs jurisdiction, subject to the following considtions:
pen
how many days can you tell when the goods are overstaying?
30 days
abandon goods and overstaying goods refers to
expressly abandon and implied abandon
