CMTA Flashcards
What is the law that is known as the Customs Modernization and Tariff Act?
a. Republic Act No. 9280
b. Presidential Decree No. 1937
c. Presidential Decree No. 857
d. Republic Act No. 10863
d. Republic Act No. 10863
RA No. 10863 was enacted to modernize customs administration to adapt to international
standards and best practices in trade facilitation. Under Section 101 of CMTA, it is the duty of
the State to do the following. Which one is the exception?
a. Adopt clear and transparent customs rules, regulations, policies and procedures, consistent
with international standards and customs best practices
b. Establish a regime of transparency of and accessibility to customs information, customs
laws, rules, regulations, administrative policies, procedures and practices, in order to ensure
informed and diligent compliance with customs practices and procedures by customs brokers
c. Consult, coordinate and cooperate with other government agencies and the private sector in
implementing and developing customs policy.
d. Employ modern practices in customs administration and utilize information and communications technology in the implementation of customs functions
B
Monterey Philippines, Inc. imported 250 live cows from Australia. The shipment arrived at the
Port of Batangas but upon examination by Customs, only 247 live cows survived the voyage.
Three cows died. Due to this, Monterey insisted that they will only pay the duties and taxes due
on the 247 cows. Which of the following terms can Monterey use as a relief because it refers to
the reduction or diminution, in whole or in part, of duties and taxes where payment has not been
made?
a. discount
b. abatement
c. refund
d. rebate
B
If a customs examiner tells you that he is in the process of determining the amount of duties
and taxes and other charges due on your imported goods, what is he doing?
a. appraisal
b. assessment
c. valuation
d. liquidation
B
As distinguished from a clerk or employee, which of the following terms 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 of Customs?
a. customs examiner
b. customs officer
c. customs appraiser
d. Commissioner of Customs
b. customs officer
Which of the following terms refers to the remedy by which a person who is aggrieved or
adversely affected by any action, decision, order, or omission of the Bureau of Customs, seeks
redress before the said Bureau, the Secretary of Finance, or competent court, as the case may
be?
a. protest
b. motion for reconsideration
c. appeal
d. petition
c. appeal
First Balfour, Inc. is a manufacturer-exporter of a variety of electric fuses located in an
ecozone in Batangas province. Due to the nature of its business, it imports the parts needed to
manufacture the electric fuses and bring them at the factory inside the zone. Which of the
following terms refers to the act of First Balfour, Inc. bringing imported goods directly or through transit into a free zone?
a. admission
b. importation
c. entry
d. transshipment
A
In relation to the facts in question #7, First Balfour, Inc. exports the manufactured electric
fuses to clients in other foreign countries to be used in the production of other electronic
appliances there. Which of the following terms refers to the customs procedure applicable to
the aforementioned manufactured electric fuses which, being in free circulation, leave the
Philippine territory and are intended to remain permanently outside it?
a. exportation
b. constructive exportation
c. absolute exportation
d. actual or outright exportation
d. actual or outright exportation
Southern J Power Electric, Inc. is a company engaged in electrical engineering. In February
last year, the owner bought online parts needed for electrical repairs. The products bought came
from Singapore via Cathay Pacific. Which of the following terms is the transport document for
airfreight used by Cathay Pacific 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?
a. negotiable instrument
b. master airway bill
e. airway bill
d. house airway bill
C
Southern J Power Electric, Corp. imported copper coils, parts and accessories to be used to
repair a power plant in Dumaguete. The shipment arrived in a 1x20’ container via SS Thompson.
Which of the following terms is the transport document issued by SS Thompson 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.
a. bill of lading
b. negotiable instrument
c. master bill of lading
d. house bill of lading
a. bill of lading
Which of the following terms is a contract of carriage that includes carrier conditions, such
as limits of liability and claims procedures? It also contains transport instructions to shipping
lines and carriers, a description of the goods, and applicable transportation charges.
a. master bill of lading
b. house bill of lading
c. bill of lading
d. negotiable instrument
C.
What do you call a person who is 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 common carriers and other international transport operators?
operating
a. transporter
b. carrier
c. hauler
d. Shipper
B
Which of the following terms 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. customs release
b. authorization
c. clearance
d. endorsement
C.
Which of the following terms 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. customhouse
b. Bureau of Customs
c. customs office
d. Office of the Commissioner of Customs
C
The Philippines is an archipelago consisting of 7,107 islands and islets. Which of the
following terms refers to areas in the Philippines where customs and tariff laws may be
enforced?
a. customs territory
b. territorial jurisdiction
c. Philippine territory
d. Philippine archipelago
A
Mr. John Balderama has a college degree in Customs Administration. Last November, he
passed the Customs Broker Licensure Examination. Which of the following terms refers to Mr.
Balderama who is a bona fide holder of a valid Certificate of Registration/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”?
a. customs broker
b. declarant
c. attorney-in-fact
d. agent
A.
Which of the following terms is a customs procedure known under the Revised Kyoto
Convention 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; such
goods must be imported for a specific purpose and must be intended for re-exportation within a
specified period and without having undergone any substantial change except due to normal depreciation?
a. tentative release
b. release under protest
c. conditional importation
d. tentative liquidation
C
Which of the following terms refers to the power of the President upon recommendation of
the National Economic and Development Authority: (1) to increase, reduce or remove existing
protective tariff rates of import duty, but in no case shall be higher than one hundred percent ad
valorem; (2) to establish import quota or to ban importation of any commodity as may be necessary; and (3) to impose additional duty on all import not exceeding ten percent ad valorem whenever necessary?
a. executive power
b. flexible clause
c. emergency power
d. penalty clause
B
Which of the following terms refers to the act, documentation and process of bringing
imported goods into the customs territory, including goods coming from free zones?
a. importation
b. outright importation
c. customs declaration
d. entry
D
Which of the following terms refers to the act, documentation, and process of bringing
goods out of Philippine territory?
a. export
b. foreign transshipment
c. export declaration
d. outright exportation
A
Magmamanok Cooperative, Inc. is regularly exporting buko (young coconuts) to Singapore since 2015. Which of the following terms refers to buko, which is a subject of exportation?
a. goods
b. articles
c. products
d. commodities
A
Which of the following is a statement made in the manner prescribed by the Bureau and
other appropriate agencies, by which the persons concerned indicates the procedure to be
observed for taking or causing to be taken out any exported goods and the particulars of which
the customs administration shall require?
a. export
b. foreign transshipment
c. export declaration
d. actual exportation
C
Lambda Enterprises, Inc. is a corporation whose name appears on documentation attesting to the export of the product to the Philippines. Regardless of the manufacturer’s name in the invoice, who is Lambda Enterprises, Inc.?
a. customs officer
b. exporter
c. foreign exporter
d. Shipper
C
Which of the following terms refers to special economic zones registered with the Philippine Economic Zone Authority under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport 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, and such other freeports as established or may be created by law?
a. freeport zone
b. economic zone
c. free zone
d. special economic zone
C
Which of the following is 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. SAD
b. goods declaration
c. customs entry
d. IE-IRD
B
Which of the following terms refers to the act of bringing in of goods from a foreign territory
into Philippine territory, for admission as defined in CMTA?
a. importation
b. outright importation
c. smuggling
d. constructive importation
A
WXM Global Logistics is a local company that acts as a cargo intermediary and facilitates
transport of goods on behalf of its client without assuming the role of a carrier. The company
can also perform other forwarding services, such as booking cargo space, negotiating freight
rates, preparing documents, advancing freight payments, providing packing/crating, trucking
and warehousing, engaging as an agent/representative of a foreign non-vessel operating as a
common carrier/cargo consolidator named in a master bill of lading as consignee of a
consolidated shipment, and other related undertakings. What is WXM Global Logistics?
a. domestic freight forwarder
b. non-vessel operating common carrier
c. freight forwarder
d. consolidating agent
C
PHL is a company 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. What is PHL?
a. domestic freight forwarder
b. international freight forwarder
c. cargo consolidator
d. non-vessel operating common carrier
B
Which of the following terms refers to the power and rights of the Bureau of Customs in
exercising supervision and police authority over all seas within the jurisdiction of the Philippine
territory and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether
navigable or not from the sea?
a. territorial jurisdiction
b. customs territory
c. jurisdictional control
d. administrative jurisdiction
C
Which of the following terms refers to the registration of a goods declaration with the Bureau?
a. lodgement
b. entry lodgement
c. customs declaration
d. either a or c
A
Which of the following terms refers to goods liable to perish while stored or which cannot be
kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if deemed reasonable?
a. special goods
b. valuable goods
c. consumables
d. perishable goods
D
Fairtrack Cargo, Inc. is a company that does not own or operate a vessel but provides a point-to-point service which may include several modes of transport and/or undertakes group age of
less container load (LCL) shipments and issues the corresponding transport document. What is Fairtrack Cargo, Inc.?
a. cargo consolidator
b. freight forwarder
c. Non-Vessel Operating Common Carrier
d. International freight forwarder
C
Which of the following terms refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or
other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties and other government charges?
a. smuggling
b. outright smuggling
c. technical smuggling
d. economic sabotage
B
Port of Puerto Princesa is a domestic port open to both domestic and international trade.
What is Port of Puerto Princesa?
a. port of entry
b. subport of entry
c. principal port of entry
d. international port
A
Which of the following terms refers to 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 deemed reasonable?
a. special goods
b. valuable goods
c. consumables
d. perishable goods
D
Mr. Sky Bright, a Chinoy resident of Cebu imported the latest model of drone from Germany.
After using it for a month, the drone cannot be flown anymore no matter how hard Mr. Bright try.
If Mr. Bright returned the drone to the supplier in Germany, what did Mr. Bright do?
a. exportation
b. constructive exportation
c. re-exportation
d. actual exportation
C
Which of the following terms refers to the return, in whole, of duties and taxes paid on goods?
a. rebate
b. refund
c. drawback
d. reimbursement
B
Port of Cebu is 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. What is Port of Cebu?
a. international port
b. customs district
c. subport of entry
d. principal port of entry
D
Aside from customs duties, imported goods also pay other taxes, fees and charges. Which
of the following terms refers to all taxes, fees and charges imposed under the Customs Modernization and Tariff Act and the National Internal Revenue Code, as amended, and
collected by the Bureau of Customs?
a. taxes
b. internal revenue taxes
c. value-added tax
d. excise tax
A
Which of the following terms refers to the return, in part, of duties and taxes paid on goods?
a. rebate
b. Refund
c. drawback
d. Reimbursement
B
Which of the following ports are under the administrative jurisdiction of the District Collector of the principal port of entry of the customs district?
a. Subports of entry
b. Domestic port
c. International port
d. Principal port of entry
A
Which of the following terms is also called port of unloading and refers to a place where a
vessel, ship, aircraft or train unloads its shipments, from where they will be dispatched to their
respective consignees?
a. port of destination
b. port of discharge
c. either a or b
d. both a and b
B
Which of the following terms refers 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. warranty
b. security
C. collateral
d. precaution
B
The Bureau of Customs permitted the goods undergoing clearance to be placed at the
disposal of the party concerned. What do you call the action of the Bureau?
a. release of goods
b. customs clearance
c. customs release
d. delivery of goods
A
Which of the following terms refers to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or
the fraudulent exportation of goods? Goods referred to under this definition shall be known as smuggled goods.
a. technical smuggling
b. outright smuggling
c. smuggling
d. economic sabotage
C.
Which of the following terms is the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one Customs office, which is the office of both importation and
exportation?
a. constructive exportation
b. constructive importation
c. transshipment
d. transit
C.
Which of the following terms refers to any person who temporarily enters the territory of a
country in which he or she does not normally resides (non- resident), or who leaves that territory,
and any person who leaves the territory of a country in which he or she normally resides
(departing resident) or who returns to that territory (returning resident)?
a. tourists
b. staycationers
c. travelers
d. immigrants
C
Busuanga Inc. imports substandard Christmas lights using fake Import Commodity
Clearance Certificate. Which of the following terms refers to the act of importing goods into the
country by means of falsified declaration of the goods to its nature, kind, and quality, for the
purpose of reducing or avoiding payment of prescribed taxes, duties and other charges?
a. smuggling
b. economic sabotage
c. technical smuggling
d. outright smuggling
C
Tamilmil Corp. is an importer of dog food. The assessment of his shipment that arrived last month is being disputed by the customs examiner and pending review. What do you call the
remedy which may be undertaken by Tamilmil Corp. where the company may put up a cash
bond equivalent to the duties and taxes due on goods so that it can obtain the release of said
goods?
a. release under protest
b. tentative release
c. tentative liquidation
d. conditional importation
B
DLX Bags Phils. Inc. is a locator of the Freeport Area of Bataan (FAB). Its shipments
consisting of raw materials for various types of bags regularly arrive at the Port of Bataan.
Which of the following terms is the customs procedure under which the said shipment of DLX
Bags are transported under customs control from the Port of Bataan to FAB?
a. transshipment
b. constructive exportation
c. constructive importation
d. transit
D
Mr. Bienvenido Tampisaw is a person who deals directly with the Bureau, for and on behalf
of another person, relating to the importation of goods. Under CMTA, who is Mr. Tampisaw?
a. A customs broker
b. A third party
c. A attorney-in-fact
d. An agent
B
Mr. Avenido Kilatis is a person who deals directly with the Bureau, for and on behalf of
another person, relating to the exportation of goods. Under CMTA, who is Mr. Kilatis?
a. A customs broker
b. A third party
c. A attorney-in-fact
d. An agent
B
Ms. Luarca Cevak is a person who deals directly with the Bureau, for and on behalf of
another person, relating to the movement of goods. Under CMTA, who is Ms. Cevak?
a. A customs broker
b. A third party
c. A attorney-in-fact
d. An agent
B
Ms. Luwah Matata is a person who deals directly with the Bureau, for and on behalf of
another person, relating to the storage of goods. Under CMTA, who is Ms. Matata?
a. A customs broker
b. A third party
c. A attorney-in-fact
d. An agent
B
When does importation begin?
a. when the carrying vessel or aircraft enters the Philippine territory
b. when the carrying vessel or aircraft has the intention to discharge in the Philippines
c. either a or b
d. both a and b
D
Intent to unload, being a state of mind, can be proven by any of the facts and circumstances relative to the arrival of the goods in the Philippines. Which one is the exception?
a. The carrying aircraft has arrived within the Philippine territory or jurisdiction
b. Cargo manifest identifying the goods
c. Air waybills or bills of lading
d. Certificate of Origin
D
Ms. Luwah Matata is an importer of Korean beauty products that she sells online. Her
importation usually consists of skin moisturizing creams, concealers, lipsticks, blush-ons, hair
colors, toothpaste, perfumes and deodorants. When does her importation deemed terminated?
a. when the duties, taxes and other charges due upon the goods have been paid or secured to
be paid at the port of entry unless the goods are free from duties, taxes and other charges and
legal permit for withdrawal has been granted
b. In case the goods are deemed free of duties, taxes and other charges, the goods have legally
left the jurisdiction of the Bureau of Customs
c. either a or b
d. both a and b
C
If imported into the Philippines, including those goods previously exported from the Philippines, when shall all goods be subject to duty?
a. upon importation
b. except as otherwise provided for in the CMTAb
c. except as provided for in the rules and regulations of the Board of Investment
d. at all times
D
Unpaid duties, taxes and other charges, shall incur legal interest per annum computed under Section 429 of CMTA, when payment becomes due and demandable. When is the reckoning
period of computation of interest under this section?
a. from the date of last payment
b. after the date of last payment
c. from the date of final assessment
d. after the date of final assessment
C
Minola Refining Corp. is a locator of Cocochem Agro-industrial Park in Bauan, Batangas. In
case Minola withdraws some of its refined oil for sale to local market, what shall be the duty
rate applicable on the goods originally admitted, whether withdrawn in its original or advanced
form?
a. duty rate at the date of importation or upon withdrawal from the warehouse for consumption
b. duty rate at the time the goods were originally admitted
c. duty rate at the date of auction
d. duty rate at the time of withdrawal from free zone
D
Ms. Luwah Matata is an importer of Korean beauty products that she sells online. She failed
to pay the Bureau of Customs an amount of Php250,000 for duties and taxes assessed on her
importation that arrived at NAIA last December 15, 2020. Unpaid duties, taxes and other
charges, shall incur legal interest per annum computed under Section 429 of CMTA, when
payment becomes due and demandable. How much is such interest to be imposed on Ms. Matata’s shipment?
a. ten percent
b. twenty percent
c. twenty-five percent
d. fifty percent
B
In connection with question #4, if Ms. Matata paid the duties, taxes and other charges due on her importation, who shall issue the necessary receipt or document as proof of such payment?
a. Agent bank
b. Bureau of Customs
c. Department of Finance
d. Office of the Collector of Customs
B
Imported goods shall be subject to the import duty rates under the applicable tariff heading.
What is the effective rate of duty?
a. at the date of importation or upon withdrawal from the warehouse for consumption
b. at the time the goods were originally admitted
c. at the date of auction
d. at the time of withdrawal from free zone
A
Perpetual Manufacturing Inc. imported leather from Thailand but were later on forfeited in favor of the government. In case the forfeited leather were sold at customs public auction, what shall be the duty rate applicable for purposes of implementing the CMTA?
a. duty rate at the date of importation or upon withdrawal from the warehouse for consumption
b. duty rate at the time the goods were originally admitted
c. duty rate at the date of auction
d. duty rate at the time of withdrawal from free zone
C
Omicron Delta brings into the Philippines Covid pills from India. Which of the following
terms refers to Omicron Delta as a consignee or a person who has the right to dispose of the
Covid pills?
a. owner of the goods
b. declarant
c. importer
d. consignor
B
CMTA enumerates persons who can be a declarant for purposes of customs clearance.
Who among the following may not be a declarant?
a. The importer, being the holder of the bill of lading
b. The exporter, being the owner of the goods to be shipped out
c. A customs broker acting under the authority from a holder of the bill
d. An agent
C
In case the consignee or the person who has the right to dispose of the goods is a juridical
person, it may authorize a responsible officer of the company to sign the goods declaration as
on its behalf.
a. consignee
b. declarant
c. agent
d. attorney-in-fact
B
Who shall process the goods declaration submitted to the Bureau?
a. the declarant
b. a licensed customs broker
c. both a and b
d. either a or b
D
For importations, what is the transition period provided during which subparagraph (d) of
Section 106, CMTA shall not be implemented by the Bureau?
a. six months from the effectivity of RA No. 10683
b. one year from the effectivity of RA No. 8181
c. two years from the effectivity of RA No. 10863
d. five years from the effectivity of RA No. 92800
C
CMTA intends to improve automation of customs processes to be at par with other
countries customs services. The security of data and communication in the Bureau of Customs
shall be in a manner that is consistent with applicable local and internationally accepted
standards on _______.
a. information and communication technology
b. communication protocol
c. confidentiality of information
d. information security
D
Omicron Delta is a declarant as defined by CMTA. Under the law, what shall the declarant be responsible for?
a. accuracy of the goods declaration
b. payment of all duties, taxes and other charges due on the imported goods
c. either a or b
d. both a and b
D
Under the law, who shall be responsible for the accuracy of the goods declaration and for
the payment of all duties, taxes, and other charges due on the imported goods?
a. Mr. Hugo Cabayog, an attorney-in-fact
b. Mr. Bosnia Yu, a consignee
c. Ms. Alva Mayupao, a licensed customs broker
d. Ms. Segundina Silva, a declarant
D
Under the law, who shall be responsible for the accuracy of the goods declaration but shall
not be responsible for the payment of duties, taxes, and other charges due on the imported
goods?
a. Mr. Hugo Cabayog, an attorney-in-fact
b. Mr. Bosnia Yu, a consignee
c. Ms. Alva Mayupao, a licensed customs broker
d. Ms. Segundina Silva, a declarant
C
Which of the following terms is revealed by overt acts, and it is presumed from the
commission of an unlawful act? However, mistake of fact negates the presumption of malicious
intent, provided that the act committed is also accompanied with the absolute absence of
negligence.
a. negligence
b. gross negligence
c. fraudulent intent
d. fraud
C
The Bureau of Customs shall not impose substantial penalties for errors when –
a. such errors are inadvertent
b. there was no fraudulent intent
c. there was no gross negligence in the commission thereof
d. all of the choices
D
What shall the Bureau of Customs include as part of its systems and processes to ensure
business continuity by maintaining its uptime goal for its electronic services?
a. disaster preparedness and recovery plan
b. modern server
c. updated software
d. back-up plan on systems downtime
A
Which of the following terms refers to negligence characterized by the want of even slight
care, acting or omitting to act in a situation where there is a duty to act, not inadvertently but
willfully and intentionally, with a conscious indifference to consequences in so far as other
persons may be affected? It is the omission of that case which even inattentive and thoughtless men never fail to take on their own property.
a. negligence
b. fraudulent intent
c. gross negligence
d. fraud
C
Which of the following terms is revealed by overt acts, and it is presumed from the
commission of an unlawful act? However, mistake of fact negates the presumption of malicious
intent, provided that the act committed is also accompanied with the absolute absence of bad
faith.
a. negligence
b. fraudulent intent
c. gross negligence
d. fraud
B
In accordance with international standards, what shall the Bureau of Customs utilize to
enhance customs control and to support a cost-effective customs operations geared towards a
paperless customs environment?
a. computerization
b. information and communications technology
c. modernization
d. international standards
B
In accordance with international standards, what shall the Bureau of Customs utilize to
enhance customs control and to support an efficient customs operations geared towards a
paperless customs environment?
a. computerization
b. information and communications technology
c. modernization
d. international standards
B
Whom shall the Bureau of Customs consult for the introduction and implementation of information and communications technology?
a. Management Information Systems Technology Group
b. National Computer Center
c. Value Added Service Providers
d. directly affected parties and stakeholders
D
For purposes of customs procedures, electronic documents, permits, licenses or certificates shall be acceptable and as any other document or legal writing. Which one is not included?
a. legal effect
b. validity
c. authenticity
d. enforceability
C
Which of the following government agencies is tasked to communicate, exchange and process trade and logistics-related information in the national and regional level for the efficient and prompt clearance of goods and commodities in a technology-neutral and secured infrastructure for business, industries, and government?
a. Commissioner of Customs
b. Bureau of Customs
c. Secretary of Finance
d. Department of Finance
B
- Mr. Casiano Portugal is an importer of frozen fish products. His office is located in Binondo, Manila. Under the law, Mr. Portugal may transact business with the Bureau of Customs either directly or through a designated their behalf to act on
a. licensed customs broker
b. agent or attorney-in-fact
c. third party
d. responsible officer
C
The customs transactions directly transacted by Mr. Portugal (an importer of frozen fish products) shall not be treated less favorably or be subject to more stringent requirements than those transacted through a designated
a. licensed customs broker
b. agent or attorney-in-fact
c. third party
d. responsible officer
C
Who shall have the same rights and obligations as the designating party when transacting business with the Bureau of Customs?
a. a designated licensed customs broker
b. a designated agent or attorney-in-fact
c. a designated third party
d. a designated responsible officer
C.
Which of the following shall likewise include as part of its systems and processes, a disaster preparedness and recovery plan to ensure business continuity by maintaining its uptime goal for its electronic and online services?
a. Bureau of Customs
b. National Single Window
c. MISTG
d. E2M System
A
Mr. Leandro de Manzo, as the present Commissioner of Customs issued last week a new Customs Administrative Order (CAO) affecting filing of warehousing entries approved by the Secretary of Finance. As far as practicable, when shall this CAO be made readily available unless advance notice is precluded?
a. upon its effective date of implementation
b. prior to its effective date of implementation
c. after its official publication
d. thirty days after official publication
B
Under Section 113 of CMTA, what is the prescribed period for the issuance of the ruling and decision by the Bureau of Customs?
a. within 30 days after the submission of the necessary documents and information
b. within 30 days from the submission of the necessary documents and information
c. within 15 days after the submission of the necessary documents and information
d. within 15 days from the submission of the necessary documents and information
B
Mr. Jiro Lescano is an importer of motorcycles from Korea. He lost a seizure case on his importation that arrived last October. Since he is adversely affected by a decision of the Bureau of Customs pertaining to his importation, he has the right to appeal. What is the prescribed period to exercise this right?
a. 30 days after receipt of the questioned decision or order
b. 30 days from receipt of the questioned decision or order
c. 15 days after receipt of the questioned decision or order
d. 15 days from receipt of the questioned decision or order
D
All goods may be freely imported into and exported from the Philippines without need for import and export permits, clearance or licenses. What is the exception to this rule?
a. at all times
b. except for prohibited and restricted goods
c. unless otherwise provided by law or regulation
d. if they are free importation or exportation
C
When shall imported goods be deemed “entered” in the Philippines for consumption?
a. when the goods declaration is electronically lodged, together with any required supporting documents, with the pertinent customs office
b. when the goods declaration is manually submitted, together with any required supporting documents, with the pertinent customs office
c. when the goods declaration has been cleared, together with any required supporting documents, with the pertinent customs office
d. when the goods declaration has been given final assessment, together with any required supporting documents, with the pertinent customs office
A
Mr. Sonny Semira is an importer of frozen pork products, hence he is required to submit clearance/permit from appropriate agencies. When shall securing the necessary goods declaration or export declaration, clearances, licenses, and any other requirements be done to goods subject to regulation?
a. upon importation or exportation
b. after importation or exportation
c. any time upon lodgment of entry
d. before importation or exportation
D
What type of importation allows submission of documentary requirements after arrival of the goods but prior to release from customs custody but only in cases provided for by governing laws or regulations?
a. restricted importation
b. prohibited importation
c. regulated importation
d. free importation
C
For its operation, Waterfront Manila Pavilion Hotel & Casino imports roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes, or other goods, including jackpot, and pinball machines or similar contrivances, or parts thereof. What kind of distribution must be employed to these imports of Waterfront Manila Pavilion Hotel & Casino in order for them to be restricted under the law?
a. a distribution dependent on chance
b. winning is dependent on the skills of the player
c. the distribution is made by a casino
d. the distribution is against the law
A
Written or printed goods, negatives or cinematographic films, photographs, engravings, lithographs, objects, paintings or drawings are prohibited to be imported under existing laws. In what condition do they become prohibited?
a. against the teachings of the church
b. of an obscene or immoral character
c. non-conforming with MTRCB
d. pornographic
B
How shall goods such as food, medicine, equipment and materials for shelter, donated or leased to government institutions and accredited private entities for free distribution to or use of victims of calamities be treated and entered?
a. As donations
b. As informal entry
c. As relief consignment
d. As consumption entry
C
Learning from the experiences that typhoon Yolanda brought to the country Learning from thed to provide a simplified customs procedure that will cover donated relief consignments. Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and subject to such simplified customs procedure. Which of the following shall the Bureau of Customs not provide?
a. Lodging of a simplified goods declaration or of a provisional or incomplete goods declaration subject to within a specified period completion of declaration
b. Examination and/or sampling of goods only in exceptional circumstances
c. Lodging, registering and checking of the goods declaration and supporting documents after the arrival of the goods, and their release upon arrival
d. Clearance beyond the designated hours of business or away from customs offices and waiver of any corresponding charges
C
Who shall jointly issue the rules and regulations for the implementation of immediate customs release of relief consignment?
a. Department of Finance and Bureau of Customs
b. Department of Finance and DSWD
c. Bureau of Customs and DSWD
d. Bureau of Customs and National Disaster Risk Reduction & Management Council
B
During the Covid-19 pandemic, customs clearance procedure for importations of medical equipment and supplies for commercial purposes are in accordance with existing rules and regulations issued by the BOC. Provided, that the actual value of the imported goods shall determine whether the clearance procedure is under formal or informal entry process.
a. Both statements are correct.
b. Both statements are incorrect.
c. The first statement is correct, but the second one is incorrect.
d. The first statement is incorrect, but the second one is correct
A
During the Covid-19 pandemic, the shipments entitles to exemption under Section 4 (o) of “Bayanihan to Heal as One Act” may be released under Provisional Goods Declaration subject to the submission of this document.
a. Tax Exemption Indorsement
b. Surety bond
c. Tax Exemption Certificate
d. Tax Debit Memo
A
Under CAO No. 7-2020, which of the following is exempted from the presentation of the CPN or CPR issued by the FDA prior to release from the BOC?
a. Foreign donations of PPEs
b. Importers of medical supplies for commercial purposes
c. Non-medical device establishments who use facemasks in their jobs
d. Imported health products for donation
B
Under CAO No. 7-2020, which of the following shall not be required clearance from FDA prior to release from the BOC?
a. Foreign donations of PPEs
b. Importers of medical supplies for commercial purposes
c. Non-medical device establishments who use facemasks in their jobs
d. Imported health products for donation
A & D
Under CAO No. 7-2020, which of the following can directly import without any certification from the FDA?
a. Foreign donations of PPEs
b. Importers of medical supplies for commercial purposes
c. Non-medical device establishments who use facemasks in their jobs
d. Imported health products for donation
C
When shall imported relief consignment intended for a specific calamity area for the use of the calamity victims be exempt from duties and taxes?
a. during a state of calamity
b. during a fortuitous event
c. after a strong typhoon or earthquake
d. after a calamity
A
