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BOARD PRACTICE > CUSTOMS DOCUMENTATION AND CUSTOMS PROCEDURES > Flashcards

CUSTOMS DOCUMENTATION AND CUSTOMS PROCEDURES Flashcards

1
Q

Which of the following documents is not included in the requirements for liquidation of CBW entries as to direct exportation?

A. Withdrawal Permit
B. CIL
C. Transfer Note
D. CI

A

Withdrawal Permit

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1
Q

Which of the following penalties shall be imposed on a PDP applicant who has received an ANL and availed of the program in conformity with Section 104 and 108 of the CMTA?

A

Payment of the deficiency in duties and taxes due plus a penalty of ten percent (10%) of the basic deficiency and legal interest

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2
Q

The following shall not be qualified for the Prior Disclosure Program: except for one. Which of the choices is not included?

A. Goods declaration involving Fraud as defined under Section 10.3.2. of CAO 1-2019.
B. Goods declaration which are covered by a case already filed and pending in a court;
C. Goods declaration which are the subject of a pending case with Assessment and Operations Coordinating Group;
D. Goods declaration which are the subject of a pending case with Tariff Commission;

A

Goods declaration which are the subject of a pending case with Tariff Commission;

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3
Q

It shall refer to failure to exercise reasonable care and competence, through act or acts of omission or commission, in ensuring that a statement made is correct resulting in a deficiency in taxes and duties paid.

A

Negligence

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4
Q

The following are required attached documents to be uploaded in the EDRM in lodgment of transit warehousing goods from Customs Zone to CBW using AIMS, except for one. Which of the choices is not included?

A. TSAD
B. Transfer Note, if LCL
C. E-TRACC upload manifest, if FCL
D. Authority to Sell

A

Authority to Sell

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5
Q

The following are documents required to submit in filling of Constructive Warehousing Goods Declaration by the buyer-member in the procedures for the withdrawal of goods for sale of semi-finished/finished products between accredited members belonging to the same CCBW. Which among the choices is not included?

A. Staging BL
B. Requisition Slip
C. Transfer Note
D. Authority to Sell

A

Requisition Slip

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6
Q

The following goods can be considered as stores for consumption except for one. Which of the choices is not included?

A. Lubricants
B. Oxygen masks
C. Discounted books
D. Foodpack for the pilot-in-command intended for international flight

A

Discounted books

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7
Q

In the procedures for the withdrawal of goods for sale of semi-furnished/finished products between accredited members belonging to the same CCBW, which of the following documents is not included in the filling of Constructive Export Declaration by the seller-member?

A. Staging BL
B. Requisition Slip
C. Transfer Note
D. Authority to Sell

A

Transfer Note

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8
Q

On the documents to be produced by the master upon entry of vessel, which of the following is the number of copies required for the cargo manifest?

A

5

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9
Q

The following are valid grounds for the pilot-in-command to allow the passengers to depart from the landing place of an aircraft in case of forced landing except for one. Which among the choices is not included?

A. To preserve the life of passengers
B. Security purposes
C. For first aid treatment of passengers
D. For communication with the authorized customs officers

A

For first aid treatment of passengers

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10
Q

Which of the following is the other term for subcontracting in relation to AIMS?

A

Toll Manufacturing

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11
Q

Philippine Airline’s (PAL) flight PR 498 will arrive at NAIA from Jeju Province, South Korea loaded with passengers and cargo. Lowkey Logistics was a freight forwarder registered with Civil Aeronautics Board (CAB) and had several shipments under PAL’s flight. If the ETA was set at 0300H of current day and PAL submitted their e-Cargo Manifest without any issues, which of the following is the prescribed period for Lowkey Logistics to submit their e-CCM?

A

On or before 0400H of the same day

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12
Q

The following are the objectives of CAO-01-2019, except:

A. To promote compliance with customs laws and regulations by providing a non-punitive facility for Importers to voluntarily disclose or report to customs authorities the errors in goods declarations and in the payment of duties, taxes and other charges;
B. To provide a mechanism for monitoring, accounting, enforcement, and prompt settlement of bonded obligations;
C. To facilitate trade by strengthening customs controls from the border to the back-end of the cargo clearance process under a regime of informed compliance;
D. To prescribe the principles, purposes and methodology of the post clearance audit system, recordkeeping requirement and the period covered by the conduct of audit;

A

To provide a mechanism for monitoring, accounting, enforcement, and prompt settlement of bonded obligations;

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13
Q

Level 1 Member of an Authorized Economic Operator (AEO) has the following benefits except for one. Which among the choices is not included?

A. Dedicated helpdesk for AEO applicants
B. Allowing lodgment of goods declaration by means of an entry in the Bureau of Customs (BOC) Database by the authorized person to be supported subsequently by a supplementary goods declaration
C. AEO Member shall not be required to renew its membership under any accreditation system
D. Dedicated Processing Lane

A

Dedicated Processing Lane

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14
Q

It refers to the other office which receives the copies of cargo manifest as submitted to the Bureau by the agents of foreign vessels and aircrafts engaged in foreign trade.

A

Commission on Audit

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15
Q

Which office of the Bureau shall assist the AEO Office for the setting up of online facility for dedicated helpdesk relating to AEO concerns?

A

MISTG

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16
Q

Which of the following is the duty and tax treatment for surplus of stores on board the vessel or aircraft?

A

It is prima facie dutiable

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17
Q

The commissioner may order the audit and inspection of CBWs by the Warehouse Monitoring and Audit Unit (WMAU) of the Post Clearance Audit Group (PCAG) on the following grounds except for one. Which of the following does not belong to the said grounds?

A. Voluntary Closure
B. Referral from District Collector or Operating Divisions
C. By the WMAU motu proprio
D. Derogatory information from external sources

A

By the WMAU motu proprio

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18
Q

Any Importer who has received an ANL may still avail of the PDP by submitting the duly accomplished application form prescribed by the Bureau for prior disclosure stating the errors in goods declaration and tendering payment of the deficiency duties, taxes and penalties within a period of —— from the receipt of the ANL.

A

90 calendar days

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19
Q

Which of the following has the duty and function to prepare a Validation Plan and notifying the applicant of the validation of his application as AEO?

A

Account Manager

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20
Q

In withdrawal for sale of finished products of a MCBW or Accredited Members to Accredited Client-Exporter. What document should the Customs Examiner from WAD or equivalent unit should sign?

A

BC Form 218

21
Q

Which of the following is a document on manufacturing, stock and resale under CAO 01- 2019?

A

Costing record

22
Q

In the procedures for withdrawal of goods for local sales using the AIMS, which of the following is not attributable to the CBW operator?

A

Allow the withdrawal of the bonded goods

23
Q

Which of the following has the duty to issue Notice of Violation to AEO Member found to have violated the rules and regulations on AEO Program?

A

Post Validation Unit

24
Q

It refers to a program based on international best customs practice, authorizing the Commissioner of Customs to accept, as a potential mitigating factor, prior disclosure by Importers of errors and omissions in goods declaration resulting in deficiency in duties and taxes on past importations. It may also include disclosures on royalties and other proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.

A

Prior Disclosure Program

25
Q

The general declaration required to be submitted by the airlines before clearance is granted to depart for foreign airport of destination with the following documents except for one. Which among the choices is not included?

A

Bill of health

26
Q

It refers to a plea for the re- evaluation of the audit findings on the basis of newly discovered or additional evidence intended to be presented in the reinvestigation. It may also involve a question of fact or of law or both.

A

Reinvestigation of Audit Findings

27
Q

The following documents are required to submit for the establishment of an extension warehouse of a CBW except for one. Which among the choices is not included?

A. Feasibility Study
B. Lease Contract to the real property where the proposed extension warehouse is located
C. Certified true copy of Mayor’s Permit for the extension CBW
D. Clearance of No Outstanding Accountability or Liability as of the date of application

A

Feasibility Study

28
Q

Who has the authority to designate and establish warehouses for use as public and private bonded warehouses, yards, or for other special purposes?

A

Secretary of Finance upon recommendation of the Commissioner

29
Q

Which of the following office at Bureau of Customs is the one who will receive the NOA and ETA submitted by shipping lines?

A

CCCD

30
Q

Under CAO 1-2019, the following penalties are imposable to those who fail to keep and maintain the prescribed records except for one. Which is not included?

A. Punishment for contempt, for contumacy or for refusal to provide access, from the proper court having criminal jurisdiction over the matter;
B. Suspension or cancellation of accreditation as Importer or Broker with the Bureau;
C. Surcharge of twenty percent (20%) on the dutiable value of the goods which is the subject of the importation for which no records were kept and maintained;
D. Hold delivery or release of subsequent imported articles to answer for the fine and any revised assessment;

A

Punishment for contempt, for contumacy or for refusal to provide access, from the proper court having criminal jurisdiction over the matter;

31
Q

Which of the following is not included as member of the Board of Referees specially established to fix the reasonable rate of compensation for carriage of mails for foreign port?

A. Representative from the carrier or his agent
B. Representative from the Bureau of Customs
C. Representative from the Department of Finance
D. Representative from the Philippine Postal Corporation

A

Representative from the Department of Finance

32
Q

Which of the following documents is not included in the requirements for liquidation of CBW entries as to constructive importation?

A. Bill of Lading
B. Original WSAD
C. Approved Authority to Sell/Transfer
D. Invoice of the Seller

A

Bill of Lading

33
Q

How many is required copies of general declaration required to be submitted by the pilot-in-command to the customs boarding officers?

A

1

34
Q

The following are kinds of CBWs allowed to operate extension warehouses except for one. Which among the choices is not included?

A.PrBW
B. CCBW
C. ICBW
D. MMBW

A

PrBW

35
Q

The Inventory/Inspection Team after the conduct of inspection of CBW and inventory of bonded goods shall evaluate the data gathered. With one exception, the evaluation must include the following data. Which of the choices is not included from the list?

A. Determination of any violation of appropriate laws, rules and regulations
B. Determination of unaccounted bonded materials and unliquidated/expired entries
C. Determination of the usage of bonded materials reflected in the CIL is in accordance with the FOM
D. Verification of completeness of the documents submitted, including its attachments

A

Determination of the usage of bonded materials reflected in the CIL is in accordance with the FOM

36
Q

The PCAG-TIRAO shall perform the following functions EXCEPT:

A. Recommend for approval of the Commissioner of Customs the potential priority audit candidates;
B. Develop policies, guidelines, manuals and standard operating procedures relating to the audit process;
C. Prepare and submit the required reports on audit findings and recommendations to the Commissioner of Customs for approval;
D. Review available trade data to determine compliance markers of industry (or other means of data groupings) and set benchmarks for the purpose of developing an audit program for the Commissioner’s approval;

A

Prepare and submit the required reports on audit findings and recommendations to the Commissioner of Customs for approval;

37
Q

Which of the following is the prescribed period for the Customs Bonded Warehouse Committee (CBWC) to deliberate the application for establishment of CBW?

A

20 working days

38
Q

Which of the following is not included as components of AEO Office?

A

Intelligence Unit

39
Q

Which of the following documents is not included in the requirements for liquidation of CBW entries as to constructive exportation?

A. Outward Bill of Lading/Airway Bill
B. CEWE
C. Constructive Export Declaration
D. Approved Authority to Sell/ Transfer

A

Outward Bill of Lading/Airway Bill

40
Q

Which of the following officers is responsible for the assignment of Account Manager/s for purposes of revalidation of an existing Level 1 AEO Member?

A

Head, Post Validation Unit

41
Q

Which of the following penalties shall be imposed on a PDP applicant who has not yet received an ANL in conformity with Section 104 and 108 of the CMTA?

A

Payment of the deficiency in duties and taxes due plus legal interest

42
Q

Which of the following is the maximum processing time for Level 1 Accreditation of an AEO application?

A

90 DAYS

43
Q

Which of the following entities is not eligible to apply as an AEO member?

A. Customs Broker
B. Non-Vessel Operating Common Carrier
C. End-user of the Importer
D. International Freight Forwarder

A

End-user of the Importer

44
Q

In the evaluation of application of establishment of CBW, which of the following offices will conduct the actual inspection of the premises of the applicant?

A

WID

45
Q

It refers to client-exporters accredited by the Bureau to receive finished goods manufactured by MCBWs to be used in their registered export activities.

A

Accredited Client-Exporter

46
Q

TOF: The Bureau shall not be liable for any loss damage of the goods stored for the safekeeping in any CBW, CFW, yard or premises.

A

TRUE

47
Q

The following are grounds for the suspension or closure of CBW, except:

A. Filling of application for renewal 120 days before expiration of Authority to operate
B. Unauthorized relocation or use of extension warehouse
C. Filling of an application for renewal found to contain false information
D. Written request of discontinuance from the CBW operator to the Commissioner

A

Written request of discontinuance from the CBW operator to the Commissioner

48
Q

It refers to a natural or juridical person, including a manufacturer, seller or other person whose name appears on the commercial invoice as such.

A

Foreign Supplier

49
Q

Out of the options provided, whom should the PCAG suggest a formal and full audit in relation to the specific goods declaration subject of the prior disclosure application, when there are findings of Fraud or when there are other material inaccuracies, mistakes or errors in the goods declaration or outright violations committed that are not the subject of the disclosure but has an adverse impact on government revenues?

A

Commissioner of Customs

BOARD PRACTICE (5 decks)

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