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CLAP Review Materials > Customs Law Day 1 > Flashcards

Customs Law Day 1 Flashcards

1
Q

The fraudulent act of importing goods into the PH, or the act of assisting receiving, concealing, buying, selling, disposing or transporting such goods.

A

Smuggling (in general)

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2
Q

The act of importing into the country by means of fraudulent, falsified or ERRONEOUS DECLARATION of the goods to its nature, kind, quality, quantity, or weight for the purpose of reducing or avoiding payment of prescribe duties and taxes.

A

Technical Smuggling (specific)

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3
Q

The act of importing goods in the the country WITHOUT complete customs prescribed importation documents, or without being cleared by customs.

A

Outright Smuggling (specific)

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4
Q

True or False: Does the bureau exercise exclusive original jurisdiction over forfeiture cases under CMTA?
(It means the BOC has the power to handle forfeiture cases that falls under CMTA.)

A

TRUE

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5
Q

Who has the power to exclusively, with original jurisdiction, to interpret the CMTA provisions, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance. (POWER TO INTERPRET)

A

COMMISSIONER

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6
Q

____ takes the nature of policy determination in the enforcement or IRR/implementation of the CMTA provisions and other laws enforced by BOC and in coordination with concerned government agencies.

A

CAO (Customs Administrative Order)

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7
Q

TRUE or FALSE: A CMO is subject to the approval of the Secretary of Finance.

A

False, a CAO does.

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8
Q

An issuance addressed to the customs officials, employees, customs brokers, importers and general public which operationalizes and/or supplies details to the CAO.

A

CMO (Customs Memorandum Order)

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9
Q

Circularizes laws, rulings, rules and regulation of other government agencies which may not directly pertain to CMTA but may affect BOC functions or its employees.

A

(CMC) Customs Memorandum Circular

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10
Q

Circularizes original ruling or decisions of the Commissioner of Customs, Supreme Court, Tariff Commission or other agencies related to customs classifications or valuation.

A

(CTDC) Customs Tariff Decisions Circular

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11
Q

Where should these orders, decision, and/or circulars be published?

A

Newspaper of general circulation or official gazette.

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12
Q

How many copies should be deposited with the ONAR, UP Law Center?

A

3 certified copies.

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13
Q

How many days shall a ruling by the Commissioner take effect, after public notice shall have been given in the form of a published decisions.

A

30 days (calendar)

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14
Q

How long shall a ruling become effective when the ruling or decision favors the tax payers?

A

Immediately

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15
Q

What is the basis of delegation of power by the Commissioner?

A

Customs officer with the rank equivalent to division chief or higher.

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16
Q

Refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the functions of the BOC.

A

Customs Officer

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17
Q

Assignment and reassignment of any customs officer is a power of the Commissioner, who shall approve such actions?

A

Secretary of Finance

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18
Q

TRUE or FALSE: Customs officers that perform assessment functions shall not remain in the same area for more than 5 years.

A

FALSE. 3 years

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19
Q

To whom shall the Commissioner’s annual report be submitted?

A

a. Congress of the Philippines (Senate of the Philippines & House of Representatives)
b. National Economic and Development Authority (NEDA)

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20
Q

When shall the annual report by the Commissioner be submitted?

A

on or before March 31 of the following year.

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21
Q

To whom shall the Commissioner furnish electronic copies of department orders, administrative orders, circulars, and rules and regulations?

A

a. Congress of the Philippines (Senate & House of Representatives)
b. NEDA
c. Tariff Commission

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22
Q

The act of bringing in goods from a foreign territory whether for consumption, warehousing or admission.

A

Importation

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23
Q

The act of bringing imported goods directly or through transit into a free zone.

A

Admission

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24
Q

Special Economic Zone registered with PEZA.

A

Free Zones

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25
Q

Refers to a 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 exportation and importation.

A

Transshipment

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26
Q

TRUE or FALSE: Is Transshipment an importation?

A

False

27
Q

According to CAO 1-2009, Sec. 2.11, it is the sale of goods from enterprises operating in the Free Zones which are considered as separate customs territory to the customs territory.

A

Importation (Constructive)

28
Q

When shall the good be deemed “enter” in the Philippines for consumption?

A

When the goods are ELECTRONICALLY LODGE, together with the required supporting documents, with the pertinent customs office.

29
Q

Refers to the 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

30
Q

The act of bringing in goods to the Philippines without the need of for permits, clearances and licenses.

A

Free Importation and Exportation

31
Q

What particular customs division that investigate cases involving intellectual property violations and to recommend prosecution, etc.

A

Intellectual Property Rights Division, CIIS (Customs Intelligence & Investigation Service)

32
Q

When does importation begins?

A

Entry and intention to load.

33
Q

When does importation terminated?

A

when:
- paid or secured to be paid (security) at the port of entry
- legal permit has been granted
**if free from duty:
has legally left the jurisdiction of BOC.

34
Q

True or False: Payment of the amount for customs duties, taxes does not necessarily terminate the importation and make the release of the imported goods from the customs zone regular.

A

True, full payment and acquisition of necessary legal permits for withdrawal shall be granted.

35
Q

What are customs controls that may result to collection of deficient payment or effect seizure of smuggled goods when they have left the customs zone.

A

a. Post clearance audit
b. Exercise of power to inspect and visit.
c. Doctrine of hot pursuit.
d. Police authority

36
Q

Under the CMTA, these are imported goods that are NOT subject to duty.

A

a. Conditionally free importations, which includes previously exported goods.
b. Importations under CBW (Customs Bonded Warehouse) system.
c. Goods for transshipment.

37
Q

Imported goods that are not subject to duty under the law.

A

RA 7916/Special Economic Zone Act and laws creating free port zones. (Goods imported thru free zones)

38
Q

How much should be the legal interest of unpaid duties, taxes, and other charges, computed from the date of final assessment?

A

20% per annum.

39
Q

When does duties and taxes due and demandable?

A

From the date of the FINAL ASSESSMENT.

40
Q

When shall the assessment of duties and taxes be deemed final?

A

15 DAYS AFTER THE RECEIPT OF THE NOTICE OF THE FINAL ASSESSMENT by the importer or consignee.

41
Q

How much is the surcharge (percentage) for failing to pay the duties and taxes within 15 days from the date of the final assessment?

A

10% of the total assessed amount or balance thereof shall be added and collected.

42
Q

How much should be the increase of the surcharge if the delinquency lasted for more than a year?

A

25% increase

43
Q

Document which stands as a proof of payment of duties, taxes and other charges issued by the BOC.

A

SSDT (Statement of Settlement of Duties and Taxes)

44
Q

When shall the import duty rate be applicable/effective?

A

At the DATE OF IMPORTATION - also known as the date of lodging of goods declaration.

45
Q

What is the effective duty rate for goods entered thru warehousing?

A

Import duty rate that are effective upon withdrawal from the warehouse for consumption.

46
Q

What is the basis of applicable rate of duty for the purpose of computing warehousing security duties and taxes?

A

The rate of duty at the DATE OF LODGMENT of goods declaration for warehousing.

47
Q

What is the basis of applicable rate of duty for goods withdrawn from Free Zones for introduction to customs territory?

A

The duty rate AT THE TIME OF WITHDRAWAL shall be applicable on the goods originally admitted, whether withdrawn in its original or advanced form.

48
Q

What is the basis of applicable rate of duty for goods sold at customs public auctions?

A

Duty rate at the date of the auction.

49
Q

Any person who makes a goods declaration or in whose name such a declaration is made. Also, a person who has the right to dispose of the goods.

A

Declarant

50
Q

A statement made in the manner prescribed by the bureau and other appropriate agencies, by which the persons concerned indicate the procedures to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall requires.

A

Goods Declaration

51
Q

4 persons who may act as a declarant.

A

a. Importer
b. Exporter
c. Customs Broker
d. Atty-in-fact/Authorized agent

52
Q

In case where the consignee or importer is a juridical person, who may act as a declarant in its behalf?

A

Responsible officer of the company.

53
Q

Who shall sign the goods declaration?

A

Declarant

54
Q

Who shall processed the goods declaration to the Bureau of Customs?

A

Declarant/Licensed customs broker.

55
Q

The declarant shall be responsible for the _____ of the goods declaration and for the payment of duties, taxes and other charges due on imported goods.

A

Accuracy

56
Q

True of False: Should the declarant be a Customs Broker, he or she shall be responsible for the payment of duties, taxes and other charges due on imported goods.

A

False, shall not be responsible.

57
Q

What shall the Bureau do in order to discourage repetition of errors in goods declaration?

A

A penalty shall be imposed but not excessive.

58
Q

Refers to any person who deals directly with the Bureau of Customs, for and on behalf of another person, relating to importation, exportation, movement or storage of goods.

A

Third Party

59
Q

True or False: A third party shall be treated less favorably or be subject to more stringent requirements.

A

False, a third party shall have the same rights as the designating party.

60
Q

What shall contain a publication of ruling?

A

a. Goods involved
b. Body
c. Summary of the ruling.

61
Q

What shall the bureau require when providing information of specific nature.

A

A FEE of reasonable amount.

62
Q

Within how many days shall any party adversely affected by a decision or omission of the Bureau pertaining to importation, exportation or any other legal claim shall have the right to appeal?

A

15 days (calendar) from the receipt of the questioned decision.

63
Q

Within how many days shall any party adversely affected by a decision made by the CTA shall have the right to appeal?

A

30 days (calendar)

64
Q

An appeal shall be made even without supporting documents in _______ cases?

A

Forfeiture cases.

CLAP Review Materials (2 decks)

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