CUSTOMS LAW Flashcards
May perishable goods be sold in auction during the pendency of the seizure proceeding?
Yes, upon order of the Importer
A document evidencing an aggrieved party’s intention to seek redress to a decision which shall indicate the parties to the appeal, specify the judgment or final order on the merits or part thereof appealed from.
Notice of Appeal
TOF: The automatic review power of the Commissioner applies in alert orders
True, in case the District Collector recommends to the Commissioner the release of the goods subject of the alert order.
TOF: The Secretary of Finance, upon recommendation of the Commissioner, may assign any employee of the Bureau to any port, service, division or office of the Bureau within the Bureau’s staffing pattern or organizational structure, or may assign any employee other duties: Provided, that such assignment shall not affect the employee’s tenure of the office nor result in a change of status, demotion in rank and/ or salary deduction.
The first statement is false while the second statement is true.
The following are the functions of the Bureau except:
A. Assessment and collection of customs revenues from imported and exported goods and other dues, fees, charges, fines and penalties accruing under CMTA.
B. Simplification and harmonization of the customs procedures to facilitate movement of the goods in international trade;
C. Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry if contraband;
D. Border control to prevent entry of smuggled goods;
Assessment and collection of customs revenues from imported and exported goods and other dues, fees, charges, fines and penalties accruing under CMTA.
The party aggrieved by a ruling or decisions of the Commissioner of Customs in matter of protest or seizure cases may appeal to the:
Court of Tax Appeals
It refers to an abbreviated administrative proceeding wherein only position papers are required to be submitted in lieu of the conduct of a formal hearing.
Summary proceedings
From the issuance of the Alert Order, physical or non-intrusive examination shall be conducted within ____.
48 hours
Situation: BGA Corporation imported ceramic tiles from Singapore which carrying vessel arrived of January 1, 2024. The last cargo discharge (LCD) was noted by the assigned customs inspector to be on January 16, 2024. The corresponding goods declaration was lodged on January 24, 2024. When did the implied abandonment take place?
January 24, 2024
It refers to the situation where, falling short of, physical seizure or possession, the Customs Officers and the owner of the goods enter into a written agreement after the inventory to the effect that the goods, subject of a Letter of Authority, shall not be removed or disposed of pending disposition or resolution on the issue of whether proper payment of duties and taxes has been made.
Constructive customs custody
Which of the following is not included in the duty of a District Collector?
A. Compromise or abate of customs obligations.
B. Assess and collect duties, taxes and other charges on imported goods.
C. Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade.
D. Ensure entry of all imported goods at the customs office.
Compromise or abate of customs obligations.
TOF:
For the proper exercise of the police authority, any authorized person shall not disclose the nature of the authority upon being questions at the time of exercise thereof and shall exhibit the corresponding written authority issued by the Commissioner. Any person exercising police authority may, at any time, enter, pass through, and search any land, enclosure, warehouse, store, building or structure not principally used as a dwelling house.
The first statement is false while the second statement is true.
In the disposition of alert orders, the District Collector concerned shall, within ___ from the termination of the examination ___.
Within 5 days or 2 days in case of perishable goods / issue a WSD or recommend to the Commissioner the release of goods or continued processing of the entry
Situation: BGA Corporation imported ceramic tiles from Singapore which carrying vessel arrived of January 1, 2024. The last cargo discharge (LCD) was noted by the assigned customs inspector to be on January 16, 2024. The corresponding goods declaration was lodged on January 24, 2024. Was there implied abandonment?
Yes, because the goods declaration was not lodged, within the prescribed period.
Situation: When the district Collector ordered the forfeiture of the shipment of BGA Corporation of May 15, 2024, the latter immediately appealed the ruling to the Commissioner the following day on which date the said adverse judgment is received. However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal. If BGA Corporation would appeal the decision of the Commissioner, where should it file the appeal?
Court of Tax Appeals division
Which of the Following is true about pre-lodgment control order (PLCO) and/ or alert order (AO)?
A PLCO is issued prior to lodgment of goods declaration while an AO is issued after the lodgment of goods declaration and before their actual release from customs custody.
These are orders of the District Collector or Commissioner involving incidental matters that does not disposed of the case completely but leaves something to be decided upon.
Interlocutory orders
The following are conditions for the Issuance of the Mission order, except;
A. A Mission Order must be accompanied by a corresponding execution plan emanating from the requesting agency other than the Bureau, on the basis of verified intelligence report.
B. When there is a need to operate within the customs jurisdiction.
C. When there is a need for a coordinated effort to avoid duplication and ensure the success of an anti-smuggling operation outside Customs premises.
D. When there is a need to operate outside Customs premises.
When there is a need to operate within the customs jurisdiction.
It refers to a false, untruthful, erroneous or inaccurate declaration as to quantity, quality, description, weight or measurement of the goods resulting in deficiency between duty and tax that should have been paid and the duty and tax actually paid to avoid compliance with government regulations related to the entry of regulated, prohibited or restricted goods into the Philippine territory.
Misdeclaration
Which of the following is not correct in effecting forfeitures.
A. The Bureau shall exercise exclusive original jurisdiction over all Forfeiture cases under the CMTA.
B. Seizures may not be effected when and while the goods are in custody or within the jurisdiction of custom officers.
C. The venue of forfeiture proceedings shall be at the Law Division of the Collection District which issued the WSD. For Collection Districts without Law Divisions, the venue shall be at the Office of the District Collector. However, the District Collector may authorize the conduct of hearing.
D. All pleadings shall be filed personally, by registered mail, or private courier service, with the appropriate Law Division or Office of the District Collector. In addition, soft copies of pleadings shall also be submitted simultaneously either by electronic mail or in an external drive.
Seizures may not be effected when and while the goods are in custody or within the jurisdiction of custom officers.
