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CL 1 > Day 1 > Flashcards

Day 1 Flashcards

1
Q

(a) Written or printed goods in any form containing
any matter advocating or inciting treason,
rebellion, insurrection, sedition against the
government of the Philippines, or forcible
resistance to any law of the Philippines, or written
or printed goods containing any threat to take the
life of, or inflict bodily harm upon any person in
the Philippines;

(b) Goods, instruments, drugs and substances
designed, intended or adapted for producing
unlawful abortion, or any printed matter which
advertises, describes or gives direct or indirect
information where, how or by whom unlawful
abortion is committed;

(c) Written or printed goods, negatives or
cinematographic film, photographs,
engravings, lithographs, objects,
paintings, drawings or other
representation of an obscene or immoral
character;

(d) Any goods manufactured in whole or in
part of gold, silver or other precious metals
or alloys and the stamp, brand or mark
does not indicate the actual fineness of
quality of the metals or alloys;

e) Any adulterated or misbranded food or goods
for human consumption or any adulterated or
misbranded drug in violation of relevant laws
and regulations;

(f) Infringing goods as defined under the
Intellectual Property Code and related laws;
and
- Infringing goods means goods imported in
violation of IP Code

(g) All other goods or parts thereof, which
importation and exportation are explicitly
prohibited by law or rules and regulations
issued by the competent authority.

A

PROHIBITED IMPORTATION AND
EXPORTATION

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2
Q

What is Section 100 and Purpose

A

Short Title for Custom Modernization and Tariff Act ,for awareness of the readers

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3
Q

What is RA 10863

A

Custom Modernization and Tariff Act

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4
Q

is the act of bringing of Goods from foreigh territory into Phillipine territory

A

Importation

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5
Q

What is the Kind of Importation

A

For consumption
For Warehousing
For Admission

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6
Q
  • it is the goods for sale or for use in philippine territory
A

consumption

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7
Q

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

A

Admission

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8
Q

bring goods into CBW and etc

A

Warehousing

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9
Q

What is the exception to the definition of importation ?

A

transhipment

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10
Q

it refers to the custom procedure under which goods are transferref under customs control from the importing means of transport to the exporting means of transport within the area of one custom office, which the office of both exportation and importation

A

transhipment

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11
Q

it is temporary admission.Goods conditionally relieved of duties and taxes imported for a specific purpose
intened for re-exportationwithin a specific period Without having undergone any substantial change

A

conditionally importation

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12
Q

What are the types of importation

A

Actual and Constructive Importation

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13
Q

from foreign territory to Philippine territory

A

Actual

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14
Q

involve the sale or any other mode of conveyance and delivery of raw materials and semi finished products from CBW to CBW, free zone or vice versa
Or the sale of goods from enterprises operating in the free zone ( considered as separate customs territory) to the custom territory ( or Philippine domestic/ territory)

A

Constructive

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15
Q

What are the types of goods to be import?

A

Free importation
- Regulated
- Restricted
- Prohibited.

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16
Q

What gooods may be freely imported into or exported?

A

all goods unless provided by law or regulation

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17
Q

How can a regulated importation enter the Ph ?

A

after securing the necessary clearance,clearance or other requirements

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18
Q

Except when authorized by law or regulation, the
importation and exportation are prohibited:

A

Restricted importation or Exporation

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19
Q

(a) Dynamite, gunpowder, ammunitions and other
explosives, firearms and weapons of war, or parts
thereof;
(b) 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 when such
distribution is dependent on chance, including jackpot
and pinball machines or similar contrivances, or parts
thereof;

(c) Lottery and sweepstakes tickets, except
advertisements thereof and lists of drawings therein.

(d) Marijuana, opium, poppies, coca leaves, heroin or
other narcotics or synthetic drugs which are or may
hereafter be declared habit forming by the President
of the Philippines, or any compound, manufactured
salt, derivative, or preparation thereof, except when
imported by the government of the Philippines or any
person duly authorized by the Dangerous Drugs Board,
for medicinal purposes;

(e) Opium pipes or parts thereof, of whatever
material;

(f) Any other goods whose importation and
exportation are restricted.
• The restriction to import or export the above stated
goods shall include the restriction on their transit.

A
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20
Q

When the importation begins ?

A

when the carrying vessel or aircraft enters the Philippine territory with the intention to unload therein

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21
Q

When the importation begins ?

A

when the carrying vessel or aircraft enters the Philippine territory with the intention to unload therein

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22
Q

when the importation deemed terminated ?

A
  • Importation is deemed terminated when :

If subject to payment of Duty and taxes
- D&T have been paid or secured to be paid at the port of entry and legal permit for withdrawal has been granted
noted : Must be FULLY PAID

  • If free from D&T
  • Goods have legally all left the jurisdiction of the Bureau
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23
Q

When customs re- acquire jurisdiction over goods imported duty free ?

A

When condition for duty free importation has cease to exist
- Sale of goods that entered conditionally free
- Goods are used for purpose other than they were intended at the time of importation

• When goods admitted to free zones are withdrawn for entry to custom territory
- either for consumption or warehousing

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24
Q

What are the goods imported into the philippine subject to Duty exceptions

A

1.De minimis importations
2. conditionally tax and /or duty exempt importations under sec 800
3. importations under CBW System
4. goods for Admission to Free zones
5. relief consignments
6. stores in Vessel/ Aircraft
7. goods granted exemption privileges under other laws ( CAO 9-2020)
• Baho/ Baro

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25
Q

When imported goods are deemed “entered for computation”

A

When the goods declaration is ELECTRONICALLY LODGE,together with any required supporting documents with the pertinent custom office

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26
Q

When the Goods be Electronically lodged?

A

goods declation must be lodged within 15 days from the date of discharge of the last package from the vessel or aircraft

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27
Q

What is the applicable rate of duty for consumption ?

A

Date of Importation is interpreted as the date of lodging goods declaration

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28
Q

What is the applicable rate of duty for warehousing ?

A

Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective upon withdrawal from the warehouse for consumption ( Date of lodging goods declaration for consumption)

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29
Q

What is the applicable rate of duty for warehousing ?

A

Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective upon withdrawal from the warehouse for consumption ( Date of lodging goods declaration for consumption)

But for the purpose of computing warehousing security duties and taxe as shall be based on the prevailing rate of duty at the date of lodgement of goods declaration for warehousing

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30
Q

APPLICABLE RATE OF DUTY FOR GOODS
WITHDRAWN FROM FREE ZONE FOR
INTRODUCTION TO CUSTOMS TERRITORY

A

Duty rate at the time of withdrawal shall be
applicable on the goods originally admitted, whether
withdrawn in its original or advanced form.

Illustration: Locator “A” has PEZA Import Permit
allowing him to import 5 tons of plastic resins duty
and tax free. The plastic resins were processed
into 1,000 plastic chair. 100 plastic chairs were
sold to a company operating in the customs
territory.
- Duty shall be computed on the plastic resins
which was the goods originally admitted and
withdrawn in advanced form

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31
Q

RATES OF DUTY FOR GOODS SOLD AT
CUSTOMS PUBLIC AUCTION

A

• In case of goods sold at customs public auction,
the duty rates at the date of the auction shall
apply for purposes of computing customs duty
due on disposed goods under customs custody.

– Duties shall be deducted from the proceeds in
the disposition of Impliedly abandoned
goods with no offense committed and
disposed in the exercise of government’s right
of lien.

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32
Q

what will happen if the importer did not pay the full payment of D&T and not left legally ?

A

It will be subject to seizure ,forfeiture and under custom controls

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33
Q

What is the custom control if the Importation has not been terminated ?

A

-Post Clearance audit
- exercise of power to inspect and visit
- doctrine of “hot pursuit”,
- police authority

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34
Q

What is Seizure and Forfeiture ?

A

𝗔𝗻𝘀𝘄𝗲𝗿: 𝗨𝗻𝗱𝗲𝗿 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗔𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝘃𝗲 𝗢𝗿𝗱𝗲𝗿 (𝗖𝗔𝗢) 𝗡𝗼. 𝟭𝟬-𝟮𝟬𝟮𝟬, 𝘀𝗲𝗶𝘇𝘂𝗿𝗲 𝗶𝘀 𝘁𝗵𝗲 𝗮𝗰𝘁𝘂𝗮𝗹 𝗼𝗿 𝗰𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝘃𝗲 𝘁𝗮𝗸𝗶𝗻𝗴 𝗼𝗿 𝗯𝗿𝗶𝗻𝗴𝗶𝗻𝗴 𝗶𝗻𝘁𝗼 𝗰𝘂𝘀𝘁𝗼𝗱𝘆 𝘁𝗵𝗲 𝗴𝗼𝗼𝗱𝘀, 𝘁𝗵𝗶𝗻𝗴𝘀, 𝗼𝗿 𝗰𝗵𝗮𝘁𝘁𝗲𝗹𝘀 𝗯𝘆 𝘃𝗶𝗿𝘁𝘂𝗲 𝗼𝗳 𝗮 𝗪𝗮𝗿𝗿𝗮𝗻𝘁 𝗼𝗳 𝗦𝗲𝗶𝘇𝘂𝗿𝗲 𝗮𝗻𝗱 𝗗𝗲𝘁𝗲𝗻𝘁𝗶𝗼𝗻 𝗶𝘀𝘀𝘂𝗲𝗱 𝗯𝘆 𝘁𝗵𝗲 𝗗𝗶𝘀𝘁𝗿𝗶𝗰𝘁 𝗖𝗼𝗹𝗹𝗲𝗰𝘁𝗼𝗿 𝗳𝗼𝗿 𝘃𝗶𝗼𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗖𝗠𝗧𝗔 (𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟯.𝟮𝟮). 𝗙𝗼𝗿𝗳𝗲𝗶𝘁𝘂𝗿𝗲, 𝗼𝗻 𝘁𝗵𝗲 𝗼𝘁𝗵𝗲𝗿 𝗵𝗮𝗻𝗱, 𝗶𝘀 𝘁𝗵𝗲 𝗮𝗰𝗾𝘂𝗶𝘀𝗶𝘁𝗶𝗼𝗻 𝗼𝗳 𝗼𝘄𝗻𝗲𝗿𝘀𝗵𝗶𝗽 𝗯𝘆 𝘁𝗵𝗲 𝗴𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 (𝘁𝗵𝗿𝗼𝘂𝗴𝗵 𝘁𝗵𝗲 𝗕𝘂𝗿𝗲𝗮𝘂 𝗼𝗳 𝗖𝘂𝘀𝘁𝗼𝗺𝘀) 𝗳𝗼𝗿 𝗮𝗻 𝗲𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵𝗲𝗱 𝘃𝗶𝗼𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗖𝗠𝗧𝗔 𝗮𝘀 𝗮 𝗿𝗲𝘀𝘂𝗹𝘁 𝗼𝗳 𝘁𝗵𝗲 𝗳𝗼𝗿𝗳𝗲𝗶𝘁𝘂𝗿𝗲 𝗽𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀.

𝗜𝗻 𝘀𝗲𝗶𝘇𝘂𝗿𝗲, 𝘁𝗵𝗲 𝗰𝘂𝘀𝘁𝗼𝗱𝘆 𝗼𝗿 𝗽𝗼𝘀𝘀𝗲𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗶𝗺𝗽𝗼𝗿𝘁𝗲𝗱 𝗴𝗼𝗼𝗱𝘀 𝗶𝘀 𝘁𝗮𝗸𝗲𝗻 𝗽𝗵𝘆𝘀𝗶𝗰𝗮𝗹𝗹𝘆 𝗼𝗿 𝗰𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝘃𝗲𝗹𝘆 𝗯𝘆 𝘁𝗵𝗲 𝗕𝘂𝗿𝗲𝗮𝘂 𝗼𝗳 𝗖𝘂𝘀𝘁𝗼𝗺𝘀, 𝗮𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗰𝗮𝘀𝗲 𝘄𝗵𝗲𝗿𝗲 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗵𝗼𝗹𝗱𝘀 𝘁𝗵𝗲 𝘀𝗵𝗶𝗽𝗺𝗲𝗻𝘁 𝗮𝘁 𝘁𝗵𝗲 𝗽𝗼𝗿𝘁 𝗼𝗿 𝘀𝗲𝗰𝘂𝗿𝗲𝘀 𝘁𝗵𝗲 𝘀𝗵𝗶𝗽𝗺𝗲𝗻𝘁 𝗮𝘁 𝗮 𝘄𝗮𝗿𝗲𝗵𝗼𝘂𝘀𝗲. 𝗧𝗵𝗲 𝗴𝗼𝗼𝗱𝘀 𝗮𝗿𝗲 𝘀𝘁𝗶𝗹𝗹 𝗼𝘄𝗻𝗲𝗱 𝗯𝘆 𝘁𝗵𝗲 𝗶𝗺𝗽𝗼𝗿𝘁𝗲𝗿.

𝗜𝗻 𝗳𝗼𝗿𝗳𝗲𝗶𝘁𝘂𝗿𝗲, 𝘁𝗵𝗲 𝗴𝗼𝗼𝗱𝘀, 𝗮𝗳𝘁𝗲𝗿 𝗳𝗼𝗿𝗳𝗲𝗶𝘁𝘂𝗿𝗲 𝗽𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀, 𝗮𝗿𝗲 𝗻𝗼𝘄 𝗱𝗲𝗰𝗿𝗲𝗲𝗱 𝘁𝗼 𝗯𝗲 𝘁𝗵𝗲 𝗽𝗿𝗼𝗽𝗲𝗿𝘁𝗶𝗲𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗴𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁, 𝘄𝗵𝗶𝗰𝗵 𝗶𝘀 𝘄𝗵𝘆, 𝘁𝗵𝗲 𝗕𝘂𝗿𝗲𝗮𝘂 𝗼𝗳 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗰𝗮𝗻 𝗱𝗶𝘀𝗽𝗼𝘀𝗲 𝘁𝗵𝗲𝘀𝗲 𝗽𝗿𝗼𝗽𝗲𝗿𝘁𝗶𝗲𝘀 𝗶𝗻 𝗮𝗰𝗰𝗼𝗿𝗱𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝘁𝗵𝗲 𝗖𝗠𝗧𝗔.

𝑲𝒖𝒏𝒈 𝒂𝒏𝒈 𝒈𝒐𝒐𝒅𝒔 𝒂𝒚 𝒏𝒂-𝒔𝒆𝒊𝒛𝒆 𝒅𝒂𝒉𝒊𝒍 𝒎𝒂𝒚 𝑾𝒂𝒓𝒓𝒂𝒏𝒕 𝒐𝒇 𝑺𝒆𝒊𝒛𝒖𝒓𝒆 𝒂𝒏𝒅 𝑫𝒆𝒕𝒆𝒏𝒕𝒊𝒐𝒏 (𝑾𝑺𝑫), 𝒌𝒖𝒌𝒖𝒏𝒊𝒏 𝒍𝒂𝒏𝒈 𝒏𝒊 𝑩𝑶𝑪 𝒂𝒏𝒈 𝒈𝒐𝒐𝒅𝒔 𝒎𝒖𝒍𝒂 𝒔𝒂 𝒑𝒐𝒔𝒔𝒆𝒔𝒔𝒊𝒐𝒏 𝒏𝒊 𝒊𝒎𝒑𝒐𝒓𝒕𝒆𝒓, 𝒐𝒓 𝒌𝒖𝒏𝒈 𝒏𝒂𝒔𝒂 𝒑𝒊𝒆𝒓 𝒑𝒂 𝒊𝒕𝒐, 𝒂𝒚 𝒉𝒊𝒏𝒅𝒊 𝒎𝒖𝒏𝒂 𝒆-𝒓𝒆𝒓𝒆𝒍𝒆𝒂𝒔𝒆 𝒏𝒊 𝑩𝑶𝑪 𝒉𝒂𝒏𝒈𝒈𝒂𝒏𝒈 𝒎𝒂𝒕𝒂𝒑𝒐𝒔 𝒂𝒏𝒈 𝒇𝒐𝒓𝒇𝒆𝒊𝒕𝒖𝒓𝒆 𝒑𝒓𝒐𝒄𝒆𝒆𝒅𝒊𝒏𝒈𝒔. 𝑻𝒂𝒏𝒅𝒂𝒂𝒏 𝒏𝒂 𝒑𝒂𝒈𝒌𝒂𝒕𝒂𝒑𝒐𝒔 𝒎𝒂-𝒔𝒆𝒓𝒗𝒆 𝒂𝒏𝒈 𝑾𝑺𝑫 𝒂𝒚 𝒔𝒖𝒔𝒖𝒏𝒐𝒅 𝒂𝒏𝒈 𝒎𝒈𝒂 𝒉𝒆𝒂𝒓𝒊𝒏𝒈 𝒔𝒂 𝑳𝒂𝒘 𝑫𝒊𝒗𝒊𝒔𝒊𝒐𝒏.

𝑲𝒂𝒑𝒂𝒈 𝒂𝒕𝒂𝒑𝒐𝒔 𝒂𝒏𝒈 𝒎𝒈𝒂 𝒉𝒆𝒂𝒓𝒊𝒏𝒈 𝒂𝒕 𝒎𝒂𝒌𝒂𝒑𝒂𝒈-𝒅𝒆𝒄𝒊𝒅𝒆 𝒔𝒊 𝑫𝒊𝒔𝒕𝒓𝒊𝒄𝒕 𝑪𝒐𝒍𝒍𝒆𝒄𝒕𝒐𝒓 𝒏𝒂 𝒎𝒆𝒓𝒐𝒏 𝒕𝒂𝒍𝒂𝒈𝒂𝒏𝒈 𝒗𝒊𝒐𝒍𝒂𝒕𝒊𝒐𝒏 𝒔𝒂 𝑪𝑴𝑻𝑨, 𝒅𝒚𝒂𝒏 𝒑𝒂 𝒍𝒂𝒏𝒈 𝒎𝒂-𝒇𝒐-𝒇𝒐𝒓𝒇𝒆𝒊𝒕 𝒂𝒏𝒈 𝒈𝒐𝒐𝒅𝒔. 𝑲𝒂𝒑𝒂𝒈 𝒏𝒂 𝒇𝒐𝒓𝒇𝒆𝒊𝒕 𝒏𝒂 𝒂𝒏𝒈 𝒈𝒐𝒐𝒅𝒔, 𝒉𝒊𝒏𝒅𝒊 𝒏𝒂 𝒊𝒕𝒐 𝒑𝒂𝒈𝒎𝒂𝒎𝒂𝒚-𝒂𝒓𝒊 𝒏𝒈 𝒊𝒎𝒑𝒐𝒓𝒕𝒆𝒓, 𝒃𝒂𝒈𝒌𝒖𝒔 𝒂𝒚 𝒂𝒏𝒈 𝑩𝑶𝑪 𝒏𝒂 𝒂𝒏𝒈 𝒎𝒂𝒚-𝒂𝒓𝒊 𝒏𝒊𝒕𝒐 𝒌𝒂𝒚𝒂 𝒑𝒘𝒆𝒅𝒆 𝒏𝒂 𝒏𝒊𝒚𝒂𝒏𝒈 𝒎𝒂-𝒂𝒖𝒄𝒕𝒊𝒐𝒏 𝒐 𝒎𝒂-𝒅𝒊𝒔𝒑𝒐𝒔𝒆 𝒏𝒈 𝒏𝒂𝒂𝒂𝒚𝒐𝒏 𝒔𝒂 𝑪𝑴𝑻𝑨.

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35
Q

LEGAL INTEREST ON UNPAID DUTIES
AND TAXES

A

Unpaid duties, taxes and other charges, shall incur
»
legal interest of 20% per annum computed from the
date of final assessment

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36
Q

SURCHARGE FOR FAILURE TO PAY

A

•For failure to pay D&T of an assessment
within 15 days from the date of final
assessment

•surcharge of 10% of the total assessed
amount or balance thereof shall be added
and collected, which surcharge
&raquo_space; shall
increase to 25% if the delinquency lasts
for more than 1 year.

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37
Q

BOC REQUIRED TO ISSUE PROOF OF
PAYMENT

A

Upon payment of the duties, taxes and other
charges, the Bureau shall issue the necessary
receipt or document as proof of such
payment.

Currently thru Statement ofSettlement of
Duties and Taxes (SSDT)

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38
Q

Any person who makes a goods
declaration or in whose name such a
declaration is made (RKC)

A

DECLARANT

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39
Q

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

Goods declaration

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40
Q

PERSONS WHO MAY ACT AS DECLARANT

A

has the right to dispose of the goods.
• The declarant shall lodge a goods declaration
with the Bureau and may be:
(a) the importer, being the holder of the bill of
lading; or
(b) the exporter, being the owner of the goods
to be shipped out; or
(c) a customs broker acting under the authority
of the importer or from a holder of the bill;
or
(d) A person duly empowered to act as agent or
attorney-in-fact for each holder.

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41
Q

PERSONS WHO MAY ACT AS DECLARANT
IN CASE IMPORTER IS A JURIDICAL
PERSON

A

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 declarant
in its behalf.

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42
Q

EFFECTIVITY OF THE “ATTORNEY-IN-FACT”
PROVISION

A

• That for importations, a transition
period of 2 years from CMTA effectivity;
– CMTA took effect June 16, 2016
• That 2 years from the effectivity

“attorney-in-fact” provision shall take
into effect consistent with international
standards and customs best practices.

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43
Q

SIGNING AND PROCESSING OF GOODS
DECLARATION

A

• The declarant shall sign the goods
declaration, even when assisted by a
licensed customs broker, who shall
likewise sign the goods declaration.

• The goods declarations submitted to the
Bureau shall be processed by the
declarant or by a licensed customs
broker.

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44
Q

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

declarant

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45
Q

shall likewise 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

licensed customs broker

46
Q

PENALTIES FOR ERRORS IN GOODS
DECLARATION

A

The Bureau shall not impose substantial
penalties for errors when such errors
are inadvertent and there was no
fraudulent intent or gross negligence in
the commission thereof:
• Provided, That, in order to discourage
repetition of such errors, a penalty may
be imposed but shall not be excessive.

47
Q

•In accordance with international standards, the
Bureau shall utilize ICT to enhance customs control
and to support a cost-effective and efficient
customs operations geared towards a paperless
customs environment.
• The Bureau shall 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

APPLICATION OF INFORMATION AND
COMMUNICATIONS TECHNOLOGY

48
Q

ELECTRONIC DOCUMENTS ACCEPTABLE

A

For purposes of customs procedures, electronic
documents, permits, licenses or certificates shall be
acceptable and shall have the legal effect, validity or
enforceability as any other document or legal writing:
Provided, That when the prescribed requirements are
duly complied with, the Bureau shall:
(a) recognize the authenticity and reliability of
electronic documents;
(b) transmit approval in the form of electronic data
messages or electronic documents; and
(c) require and/or accept payments and issue
receipts acknowledging such payments through
systems using electronic date messages or
electronic documents.

49
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

50
Q

RELATIONSHIP BETWEEN THE BUREAU AND
THIRD PARTIES

A
  1. Parties may transact business with the Bureau
    either directly or through a designated third
    party to act on their behalf.
  2. The customs transactions directly transacted
    by a party shall not be treated less favorably or
    be subject to more stringent requirements
    than those transacted through a designated
    third party.
    - A designated third party shall have the same rights
    and obligations as the designating party when
    transacting business with the Bureau.
51
Q

Subject to the provisions of existing laws,
treaties, convention and international
agreements, the _____ shall
make the necessary guidelines for the
defined relationship of the Bureau and third
parties.

A

RELATIONSHIP BETWEEN THE BUREAU
AND THIRD PARTIES

•Secretary of Finance

52
Q

shall be published in
accordance with law.
– Compliance with due process

• To foster an informed compliance regime, the
Bureau shall ensure that all relevant and available
information of general application pertaining to
customs operations and procedures
– which are not confidential or intended for the
Bureau’s internal use only, shall be readily
accessible to any interested person.

A

All laws, decisions, rulings, circulars, memoranda
and orders of the Bureau

53
Q

WHAT MAY BE INCLUDED IN PUBLICATION OF
RULINGS

A

The publication shall contain information on the
goods involved, the body or summary of the
ruling, particularly the grounds relied upon to
support the ruling,

54
Q

WHAT MAY BE Excluded IN PUBLICATION OF
RULINGS

A

but shall exclude the name of the requesting
party and other information which by their very
nature are confidential, including those which
the requesting party indicated in its application
as confidential in nature.
– Except in the context of judicial proceedings, any
disclosure of confidential information under this
section shall not be made except upon the
written consent of the beneficiary of the advance
ruling.

55
Q

be made readily available prior
to its effective date of implementation unless
advance notice is precluded.
– In cases that the issuance takes effect
immediately

A

Any new information, amendment or
changes in customs law, administrative
procedures or requirements, shall, asfar as
practicable,

56
Q

INFORMATION OF SPECIFIC NATURE

A

• The Bureau shall provide information, not
otherwise confidential or for the Bureau’s
internal use only, relating to a specific matter
as may be requested by an interested party
for legitimate use.

• The Bureau may require the payment of a
reasonable fee in providing such information.
The requested information shall be released
within reasonable time from the filing of the
request and payment of the required fee.

57
Q

refer articles, wares, merchandise and
other items which are subject of importation
or exportation.

A

Goods

58
Q

Evolution of Customs Laws in the Philippines

A
  1. Spanish Customs Law (Spain)
  2. Philippine Tariff Act of 1909 (US)
  3. Republic Act (RA) No. 1937
    * Tariff and Customs Code of the Philippines (TCCP)
    * Fist Customs Law Passed by a Philippine Congress
  4. President Decree (PD) No. 34 (TCCP,1972)
  5. PD No. 1464 (TCCP, 1978)
  6. RA No. 10863 (Customs Modernization & Tariff Act, 2016
59
Q

How did the Customs Modernization & Tariff Act start?

A

How did the Customs Modernization & Tariff Act start?
▪ In 2007, BOC announcement on Revised Kyoto
Convention (RKC) adoption
▪ Creation of RKC Management Team
▪ In 2009, a draft bill “Customs & Tariff Modernization Act”
▪ In 2015, a consolidated version now CMTA

60
Q

How many pages , sections ,titles and chapter the CMTA

A

• 166 pages (Original Text)
• 315 Sections
• 18 Titles
• 43 Chapters

61
Q

When was the CMTA passed?

A

May 30, 2016
• Date PBSA signed the CMTA

62
Q

When was the CMTA published?

A

• June 01, 2016
• Manila Bulletin

63
Q

When did the CMTA take effect?

A

June 16, 2016

64
Q

What is the effectivity clause?

A

• This Act shall take effect 15 days
• after its publication in the
• Official Gazette or
• Newspaper of general circulation

65
Q

refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made;

A

Abatement

66
Q

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;

A

Actual or Outright Exportation

67
Q

refers to the act of bringing imported goods directly or through transit into a free zone;

A

Admission

68
Q

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. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to airlines and carriers, a description of the goods, and applicable transportation charges

A

Airway Bill (AWB)

69
Q

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 the Bureau, the Secretary of Finance, or competent court, as the case may be;

A

Appeal

70
Q

refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods;

A

Assessment effect

71
Q

refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider, and any other entity duly accredited by the Bureau based on the World Customs Organization (WCO) Framework of Standards to Secure and Facilitate Global Trade, the Revised Kyoto Convention (RKC), the WCO Supply Chain Management Guidelines and the various national best practices to promote trade facilitation and to provide a seamless movement of goods across borders through secure international trade supply chains with the use of risk management and modern technology;

A

Authorized Economic Operator (AEO)

72
Q

refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier 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. It is a contract of carriage that includes earner conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to shipping lines and carriers, a description of the goods, and applicable transportation charges;

A

Bill of Lading (B/L)

73
Q

refers to the Bureau of Customs;

A

Bureau

74
Q

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

A

Carrier

75
Q

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

Clearance

76
Q

refers to the Tariff Commission

A

Commission

77
Q

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; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any substantial change except due to normal depreciation;

A

Conditional Importation

78
Q

refers to any person who is abona fideholder 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

79
Q

otherwise known as the “Customs Brokers Act of 2004

A

Republic Act No. 928

80
Q

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

Customs Office

81
Q

as 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

A

Customs Officer,

82
Q

refers to areas in the Philippines where customs and tariff laws may be enforced;

A

Customs Territory

83
Q

refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones;

A

Entry

84
Q

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;

A

Export Declaration

85
Q

refers to the act, documentation, and process of bringing goods out of Philippine territory

A

Exportation

86
Q

refer to the power of the President upon recommendation of the National Economic and Development Authority (NEDA):
(1) to increase, reduce or remove existing protective tariff rates of import duty, but in no case shall be higher than one hundred percent (100%)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 (10%)ad valorem, whenever necessary

A

Flexible Clause

87
Q

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;

A

Foreign Exporter

88
Q

refers to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as
Clark Freeport Zone;
Poro Point Freeport Zone;
John Hay Special Economic 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; the Freeport Area of Bataan under Republic Act No. 9728;
and such other freeports as established or may be created by law;

A

Free Zone

89
Q

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;

A

Goods Declaration

90
Q

refers to a 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, 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;

A

Freight Forwarder

91
Q

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;

A

International Freight Forwarder

92
Q

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, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea;

A

Jurisdictional Control

93
Q

refers to the registration, of a goods declaration with the Bureau;

A

Lodgement

94
Q

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 and/or undertakes group age of less container load (LCL) shipments and issues the corresponding transport document

A

Non-Vessel Operating Common Carrier (NVOCC

95
Q

efers 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

Outright Smuggling

96
Q

refers to goods 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 deemed reasonable

A

Perishable Good

97
Q

refers to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry. A principal port of entry 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. Subports of entry are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District. Port of entry as used in this Act shall include airport of entry;

A

Port of Entry

98
Q

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 Discharge, also called Port of Unloading

99
Q

means exportation of goods which have been imported;

A

Reexportation

100
Q

refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned;

A

Release of Goods

101
Q

refers to the return, in whole or in part, of duties and taxes paid on goods;

A

Refund

102
Q

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

Security

103
Q

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

Smuggling

104
Q

refer to all taxes, fees and charges imposed under this Act and the National Internal Revenue Code (NIRC) of 1997, as amended, and collected by the Bureau;

A

Taxes

105
Q

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, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties and other charges;

A

Technical Smuggling

106
Q

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;

A

Tentative Release

107
Q

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;

A

Transit

108
Q

refers to 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

Transshipment

109
Q

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); and

A

Traveler

110
Q

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

A

Third Party

111
Q

GENERAL RULE ON THE PERIOD BY WHICH
TO MAKE APPEAL

A

CL 1 (1 decks)

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