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Tariff Sections & Chapters > Exams Q&A > Flashcards

Exams Q&A Flashcards

1
Q

Name the types of Manifest Amendments?

A

-By Addition
~By subtraction
~By Correction

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2
Q

Arriving Vessels from Foreign must be reported within what time frame work?

A

24 Hours

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3
Q

When is application for refund barred?

A

After 12 months/1 year.

  • bill of sight 3 months.
  • Over payment 1 year.
  • Deposit for TI 1 year.
  • Deposit for Transit goods 1 year.
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4
Q

Name 3 levels of Risk and meaning?

A

High Risk-zero level compliance 100% Physical examination.
Medium Risk-above average compliance scanning of documents.
Low Risk-Compliance satisfactory, sight documents and release.

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5
Q

2 methods of of securing TI are?

A
  1. By Bond

2. Provisional duty payment of the amount sufficient to cover the duty.

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6
Q

2 core functions of NCS are?

A
  1. Suppression of Smuggling.

2. Collection of revenue.

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7
Q

Landing certificate(form Sale 150) is?

A

A document use to confirm the arrival at destination of transit.

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8
Q

DPV is?

A

Duty Paid Value

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9
Q

2 types of Bond are?

A
  1. Particular Bond

2. General Bond

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10
Q

Parties to a Bond are?

A
  1. NCS
  2. Principal
  3. Surety
  4. Witness
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11
Q

Name the 7 Cs in Customs?

A

Command attention

  1. Control situation
  2. Careful examination
  3. Clean Hands in all respect
  4. Clear Questions
  5. Consult Colleagues
  6. Courtesy without loss dignity
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12
Q

The Difference between seizure & Detention is?

A
  1. Detention is pending investigation while seizure is no longer the owner’s property.
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13
Q

Excise Registers are?

A
  1. Raw Materials Register
  2. Finished Product Register
  3. Operations Register
  4. Survey Book
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14
Q

Requirements for issuance of Customs License Agency are?

A
  1. MoU
  2. 3 years tax clearance
  3. Operational vehicle
  4. Office Accommodations
  5. Certification of Customs agency training
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15
Q

Goods liable to excise duty in Schedule 5 are?

A

Beer, stout, Cigars, perfume, wine, spirits, and manufactured tobacco.

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16
Q

Bonded warehouse stores?

A

General goods that are dutiable and are the owner’s property

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17
Q

The 6 Departments in NCS are?

A
  1. Tariff and Trade
  2. Finance, Administration and Technical Services(FATS)
  3. Strategic Research and Policy (SR&P)
  4. Human Resources Development
  5. Enforcement, Investigation and Inspection
  6. Excise, Industrial Incentives and Free Trade Zone
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18
Q

The items in Export Prohibition list, schedule 6 are?

A

Maize, Unprocessed Rubber latex, Raw hide and skin, Artifacts and antiquities, Scrap metal, all goods imported, timber, endangered wildlife.

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19
Q

UCL is?

A

Uncleared Cargo List

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20
Q

PUBD is?

A

Passengers Unaccompanied Baggage Declaration

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21
Q

Exemption from import duty in schedule 2 exempted?

A
  1. Goods meant for the President
  2. Goods meant for consular or diplomatic corp
  3. Passengers Baggage
  4. Military hardware and Uniform
  5. Arms and Ammunition for para military services
  6. Life saving appliances
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22
Q

Documents required for imports are?

A

Form M, CCVO, PAAR, BoL, SGD C2010,

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23
Q

Essential features of manifest are?

A
  1. Port of Loading
  2. Port of Destination
  3. Rotation Number
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24
Q

Allowable Discounts are>

A
  1. Cash Discount, Quality Discount, Quantity Discount, Bank Commission, trade discounts
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25
Q

Non Allowable Discounts are:?

A

Buying commissions, pattern Discounts, special discount, sample Discounts, Agency Discount,

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26
Q

3 approved routes for transit goods in Nigeria are:

A
  1. Apapa
  2. Idiroko
  3. And any other government approved route
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27
Q

2 valuation concepts internationally are :?

A
  1. Notional and 2. Positive Concept
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28
Q

Name 4 Objectives of PCA:

A
  1. To detect short payment
  2. To facilitate trade
  3. To enforce IMPEX laws.
  4. To ensure pre-releases are perfected.
  5. All goods are properly declared.
29
Q

Types of documentary frauds include?

A
  1. Over invoicing
  2. Under invoicing
  3. Wrong Description of goods
  4. Incorrect country of origin
  5. Prohibited goods
30
Q

Section 19 confers power of?

A

Boarding and examination

31
Q

Section 21 of CEMA confers power of?

A

To prevent flight of aircraft.

32
Q

Station Diary Book C204 can only have red ink when?

A
  1. A VIP visited
  2. Handing/taking over of fire arms.
  3. Seizure
  4. Death of an officer
33
Q

2 types of industries in Excise are?

A
  1. Infant and 2. Extant
34
Q

Types of Goods on coast-wise trade include?

A
  1. Unexamined foreign cargo
  2. All exports through BoL
  3. Duty paid Goods and Duty free goods
35
Q

Case file compose of?

A
  1. Index/Table of Contents
  2. Extract from Book C204
  3. Seizure Notice
  4. Seizure Report
  5. Seizing officials statement
  6. Defendants statement
  7. GWH Despatch Note
  8. Preliminary investigation Report
  9. Bail Application
    10.
36
Q

IAT is?

A

Import Adjustment Tax

37
Q

Members of NCS Board include?

A
  1. The minister of Finance
  2. The CGC
  3. All DCGs
  4. Representatives from Ministry of: Finance, Transport, Trade & Investment
  5. Legal Adviser
  6. Chairman FIRS
  7. ACG Board(SeC of the Board)
  8. 2 other persons from: NACCIMA, Banks, NUC, MAN, Reputable Economic firm.
38
Q

Function of NCS Board include?

A
  1. Formulating General Policy Guidelines for NCS.
  2. Administering CEMA.
  3. Appointments, promotion & Discipline of officers from Level 08 and above.
39
Q

PSR is important to NCS because?

A

It provides guidelines on appointments, promotion, leave and discipline in public service.

40
Q

What are the 8 Schedules we have in the CET?

A
  1. Imports
  2. Exemptions from import Duty
  3. Import Prohibition list(trade)
  4. Absolute Prohibition (other than trade)
  5. Goods liable to excise
  6. Export Prohibition list
  7. Goods exempted from excise duty.
  8. Value of goods for the purpose of excise duty.
41
Q

EPA is?

A

Economic Partnership Agreement

42
Q

What is Extant Factory?

A

Is a factory which though in production is not under excise control.

43
Q

What are the 2 ways goods can be warehoused?

A
  1. Normal warehouse: goods can withstand the heat and other pressure within the WH.
  2. Constructively WareHouse:goods are of volatile or unstable nature or are bulky.
44
Q

Who is a Ship Chandler?

A

A dealer in equipment, provision and supplies for ship. Ship chandlers are approved by NCSB for ship stores as well as ship and crew requirements.

45
Q

Who is a stevedores?

A

A laborer who loads and offload ships.

46
Q

BDV is based on

A

Market value

47
Q

GATT is based on

A

Transaction Value

48
Q

What is Transshipment?

A

Is the movement of cargo via exchange of vessel from one port to the other before reaching the port of destination.

49
Q

What are transit goods?

A

They are goods meant for foreign neighboring countries, mostly landlocked that are transported on land or railway via Nigeria under escort.

50
Q

What is leadership?

A

It is the ability to manage human and financial resources for the attainment of identified goals.

51
Q

Regulation 13 has 39 offenses, list some?

A
  1. Lateness 2. Insubordination 3.corruption 4. AWOL
  2. Violation of oath of Secrecy 6. Drunkenness 7.Financial Embarrassement
  3. Improper Dressing
52
Q

ACG HEADQUARTERS

A

Sanusi Umar

53
Q

ACG ICT

A

Funsho Adegoke

54
Q

ACG Zone A

A

Charles Edike

55
Q

ACG ZONE

A

Abubakar DanGaladima

56
Q

ACG FINANCE AND TECHNICAL SERVICES

A

Olubiyi Ronke O

57
Q

ACG ZONE D

A

Chidi Augustine

58
Q

ACG ZONE C

A

Abdulkadir Azarema

59
Q

ACG Command & Staff College

A

Olatunji Aremu

60
Q

ACG Enforcement and Drugs

A

Robert Ali

61
Q

ACG Human Resources Management

A

Ahmed Mohammed

62
Q

ACG SR&P

A

Patience Iferi

63
Q

ACG Excise and Industrial Incentives

A

Monday Abueh

64
Q

DCG TARIFF AND TRADE

A

Umar Iya Abubakar

65
Q

DCG Excise, FTZ and Industrial Incentives

A

Grace olabanke Adeyemo

66
Q

DCG Human Resources Development

A

Warikoru Austen Ayapayefa

67
Q

DCG Enforcement, Investigation and Investigation

A

Ugo Daniel Ayegba

68
Q

DCG SR&P

A

Ukaigwe, Paul Chigozie

Tariff Sections & Chapters (6 decks)

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