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CAd 209 > FINALS > Flashcards

FINALS Flashcards

1
Q

T/F
Customs Officers who are authorized to exercise police authority may open and examine any box, trunk, envelope, or other container for purposes of determining the presence of dutiable or prohibited goods. This authority includes the search of receptacles used for the transport of human remains and dead animals.

A

T

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2
Q

The Law is harsh, but it is the law.

A

DURA LEX SED LEX

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3
Q

Sec. 437 of the CMTA

A

Traveler and Passenger Baggage
* Bureau provide simplified customs procedure
*based on international agreements and customs best practices
*travelers shall be permitted to export goods for commercial purposes, subject to compliance with the necessary export formalities and payment of export duties, taxes and charges.

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4
Q

Types of Baggage

A
  1. Accompanied baggage
  2. Unaccompanied baggage
  3. Interline Baggage
  4. In-bond Baggage
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5
Q

Baggage whether check-in or hand-carried brought by travelers and crew when leaving or arriving in the country, travelling in the same means of transport as the travelers and crew

A

Accompanied Baggage

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6
Q

Baggage received, handled and placed at the interlined baggage room (IBR) such as but not limited to: (a) mistagged baggage; (b) erroneously off-loaded baggage; (c) advanced or delayed baggage; (d) left behind or unclaimed baggage; and (e) transit baggage for foreign destinations

A

Interline Baggage

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7
Q

Baggage received, handled and placed at the CBR due to any of the following
Insufficient funds for payment of the duties, taxes and other charges assessed
Lack of presentation of the required permit/ clearance from the government agency concerned
Violates the customs rule and regulations and other related laws

A

In-bond Baggage

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8
Q

Refers to checked-in baggage arriving or leaving before or after the traveler to whom it belongs due to delay, misrouting, or other causes

A

Unaccompanied Baggage

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9
Q

General Provision
All arriving travelers and Crew shall accomplish a __________________ to be prescribe by the bureau when they will declare dutiable goods.

A

Customs Baggage Declaration Form (CBDF)

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10
Q

what may the travelers have when carrying a foreign currency in excess of the 10,000 USD, or its equivalent in other foreign currency.

A

Duly filled out Foreign Currency Declaration

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11
Q

travelers should have with more than Php 50,000 in local currency

A

authorization duly issued by the Bangko Sentral ng Pilipinas

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12
Q

what are the different types of travelers?

A

a. OFWs, Returning Residents and Non-Resident Filipinos
b. Foreign Travelers with Diplomatic Status
c. Airline Crew members
d. traveler with Accompanied an/or unaccompanied baggage containing goods in commercial quantity

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13
Q

Filipino nationals who has stayed abroad for a period of at least 6 months and returning to the Philippines

A

Returning Resident

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14
Q

A holder of a valid passport issued by the department of foreign affairs (DFA) and certified by the DOLE or POEA for overseas employment purposes.

A

OFWs

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15
Q

Filipinos who have established permanent residency abroad but have retained Filipino citizenship, whether or not they have availed of the benefits under RA No. 9225 or the Citizenship Retention and Reacquisition Act of 2003

A

Non-Resident Filipinos

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16
Q

refer to Qualified Filipinos while abroad

A

Non-resident filipinos
OFWs
Resident Filipinos

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17
Q

T/F
Baggage of arriving travelers and crew shall be subject to non-intrusive inspection. When necessary, scanned baggage may be subject to physical inspection.

A

T

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18
Q

T/F
Traveler, Crew or any Baggage may be subject to inspection based on derogatory information or reasoned and/or random selection. for this purpose, the Bureau shall restrict the entry of unauthorized personnel into the customs arrival area, including the baggage carousel area.

A

T

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19
Q

T/F
Tobacco goods, liquors, wines, and spirits brought in as accompanied baggage even if within the De Minimis value, shall be subject to the provisions of the National Internal Revenue Code (NIRC)

A

T

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20
Q

Dutiable goods in accompanied baggage brought in by Travelers through the airports which are intended for re-exportation may be:

A
  1. allowed release upon posting of cash bond amounting to 100% of the duties and taxes.
  2. temporarily deposited for safekeeping in the deposit facility subject to the ff:
    2.1 re-exportation. shall not exceed 3 months from the date of the acceptance of the goods
    2.2 full payment of service and storage fees
    2.3 rates of service and storage fees shall be subject to the periodic review and may be increased or decreased upon approval of the Commissioner.
    2.4 inventory of the items to be reflected in the appropriate form to be signed by the traveler and authorized customs officer.
  3. failure to re-export the goods within the period agreed upon shall subject the cash bond or the goods t forfeiture.
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21
Q

T/F
Baggage whether brought in or sent by Qualified Filipinos while abroad with value of more than Php 10,000 shall, at the option of the Filipino traveler, be governed by Section 800 (g) of the CMTA insofar as the value of the baggage and the frequency of Availment is concerned. For the availment of the tax and duty free exemption pursuant to said section, a processing fee of Php 250.00 shall be collected.

A

T

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22
Q

T/F
Departing Travelers with goods for export in commercial quantities shall accomplish and file with the Bureau a Special Permit to Load(SPL). For goods that will be returned, the traveler shall accomplish a simplified owner’s Pre-Departure Declaration Form or CI for presentation upon his return to the Customs Officer assigned at the arrival area.

A

T

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23
Q

Issued by customs officer at the departure area to a traveler with an accompanied baggage containing goods in commercial quantity

A

Special permit to load (SPL)

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24
Q

Document secured upon departure that was issued by the District Collector or any authorized customs officer identifying goods to be exported and subsequently brought back by the returning resident or OFW

A

Certificate of identification (CI)

25
Q

T/F
Customs Officer authorized to exercise police power are subject to the limits of the authority granted by the Commissioner in exercising police authority, Customs officers shall only exercise powers within customs premesis.

A

T

26
Q

Dutiable goods that are not declared by any person arriving within the Philippines, if not imported contrary to law shall be ______________ and the traveler may obtain release of such goods, upon payment of a surcharge equivalent to _________________, in addition to all duties, taxes and other charges due.

A

Seized
30% of the landed cost of such goods

27
Q

Any __________ as to quantity, quality, description, weight, or measurement of the goods, resulting to a discrepancy in duty and tax to be paid between what is legally determined upon assessment and what is declared, shall be subject to a surcharge equivalent to 250% of the duty and tax due.

A

misdeclaration

28
Q

any under evaluation in goods declaration, shall be imposed a surcharge equivalent to ________________.

A

250% of the duty and tax due.

29
Q

for clearance formalities, the baggages of OFWs, resident Filipinos, Returning residents and non-residents Filipinos shall undergo __________________

A

Regular clearance formalities

30
Q

for clearance formalities, the baggages of crew members shall undergo ________________

A

mandatory physical examination.

31
Q

for clearance formalities, baggages of resident aliens and foreign travelers shall undergo _______________.

A

clearance procedures based on travelers profiling and risk management control measures.

32
Q

for availament of section 800 (f), returning resident or OFW shall accomplish the _______________________ which may be downloaded from the Bureau’s website and filled out prior to arrival; or recured from the customs officer at the arrival area.

A

Personal and Household effects declaration form (PHED)

33
Q

for availament of section 800 (g), returning resident or OFW shall accomplish the _______________________ which may be downloaded from the Bureau’s website and filled out prior to arrival or secured from the customs officer at the arrival area.

A

Information Sheet

34
Q

clearance formalities for commercial goods

A
  1. In addition to CBDF, shall filled out a Customs baggage Declaration Rider
  2. baggage shall be subject to 100% physical examination
  3. Baggage entered conditionally free, release thereof shall not be allowed until the tax exemption certificate (TEC)
35
Q

treatment of transit baggage

A

shall be cleared at the first port of entry in the Philippines

36
Q

treatment of interline baggage

A
  1. placed at the IBR and be covered by an UBR
  2. shall be subject to non-intrusive inspection before storage
  3. claimed interlined baggage shall be subject to 100% physical examination to determine the duties, taxes and other charges
  4. unclaimed after 30 days from arrival shall be subject to abandonment proceedings
  5. airline shall be required to furnished the Bureau a copy of a property Irregulatory Report (PIR) issued to the passenger for delayed baggage.
37
Q

treatment of in-bond baggage

A
  1. placed at CBR and shall be covered by a HBR
  2. subject to physical inspection before storage
  3. baggage prohibited in nature, shall be immediately turned over to the appropriate agencies.
  4. remained unclaimed after 30 days from arrival shall be subject to abandonment proceedings.
38
Q

Sec. 438 of the CMTA

A

Postal Item or Mail
* shall include letter post and parcels describe in the international practices and agreements, such as the Acts of the Universal Postal Union (AUPU), currently enforce
* all the information required are available in the special declaration form for postal items as provided in the AUPU or similar international agreements, the special declaration form and supporting documents shall be the goods declaration.
* However, a separate goods declaration shall be required for the following:
Goods whose value fall within the level that the Commissioner has determined to be taxable and thus must be covered by a goods declaration;
Prohibited and regulated goods;
Goods the exportation of which must be certified; and (d) Imported goods under a customs procedure other than for consumption.

39
Q

Sec. 500 of the CMTA

A

Export Declaration
* goods exported from the Philippines, whether subject to export duty or not, shall be declared through a competent customs office through an export declaration
*description of the goods in the export declaration must contain sufficient and specific information for statistical purposes as well as for the proper valuation and classification of the goods.

40
Q

classification of exporters

A
  1. regular exporters
    1.1 customs bonded warehouse operators
    1.2 free zone locators
    1.3 third parties acting on behalf of exporters
    1.4 other regular exporters not covered by the proceding subsections,
  2. Non-regular rexporters who are
    a. not accredited as a regular exporter with the Bureau under existing laws, rules and regulations
    b. once a year exporter who had 1 exportation within 365 prior to application for registration as non-regular exporter
41
Q

enteties intending to export goods declaration shall be registered with the Bureau’s __________________or future automated system as may be developed by the Bureau.

A

Client Profile Registration System

42
Q

Sec. 501 of the CMTA

A

Export Product to Conform to Standard Grades
*products shall conform to export standard grades established by the government
*packaging of the said goods shall likewise be labeled and marked, in accordance with related laws and regulations.
* Export declaration may not be granted for goods violating the aforementioned requirements.

43
Q

SEC. 502 of the CMTA

A

Lodgement and Processing of Export Declaration.
*Bureau shall promulgate rules and regulations to allow manual and electronic lodgement and processing of the export declaration.

44
Q

T/F
The following export shipment shall be subject to physical examination or non-intrusive inspection.
the cost of examination shall be for the account of the exporter. All expenses incurred by the Bureau fot the handling or storage of goods and other necessary operations shall be chargeable against the goods, and shall constitute a lien thereon.

A

T

45
Q

T/F
Bureau personnel shall supervise or monitor the stuffing of goods for export into the container at the exporter’s premises or Bureau’s designated examination area utilizing ICT enabled systems, CCTV’s and other available technology. the physical examination or inspection may be conducted before or during the stuffing of the goods for export

A

T

46
Q

is there an export tax in the Philippines?

A

No export taxes are levied except on logs (20%)

47
Q

SEC. 503 of the CMTA

A

Rules of Origin
* Bureau or any other designated government agency may determine the origin of goods for export and, if appropriate, issue the corresponding certificates of origin.
*the exporter may adopt a self-certification system:Provided,That it is duly accredited by the Bureau or any other authorized government agencies.

48
Q

shall refer to laws, regulations and administrative determinations of general application applied by any member country to determine the country of origin of goods, for purposes of international trade.

A

Rules of Origin (ROO)

49
Q

shall refer to the declaration of the exporter, certified by the Bureau or any other authorized government agency, that his or her export complies with the origin requirements specified under bilateral, regional or multilateral trading arrangements to which the Philippines is a party.

A

Certificate of Origin (CO)

50
Q

shall refer to a certification issued by the Export Division of the Port, upon request by the exporter, that a particular shipment has been shipped out or otherwise.

A

certificate of shipment or non-shipment

51
Q

shall refer to a system which enables an eligible exporter to make a declaration that its products for export have satisfied the ROO under a specific trade agreement

A

self-certification

52
Q

any commercial document other than a CO, sufficient to ascertain the origin of goods such as under Self-Certification scheme

A

Proof of Origin

53
Q

SEC. 600.Customs Transit in the Customs Territory

A

Customs transit within the customs territory shall be allowed for goods except those intended for consumption, to be transported as follows
a.From port of entry to another port of entry as exit point for outright exportation;
b. From port of entry to another port of entry or inland customs office;
c. From inland customs office to a port of entry as exit point for outright exportation; and
d. From one port of entry or inland customs office to another port of entry or inland customs office

transit permit is required for goods transported under customs transit. However, transfer of goods in customs transit from one means of transport to another shall be allowed:Provided,That any customs seal or fastening is not broken or tampered.

54
Q

a customs procedure used to move goods.between two points of a customs territory, via another customs territory; or.between two or more different customs territories.

A

CUSTOMS TRANSIT

55
Q

T/F
GOODS ALLOWED TO TRANSFER UNDER CUSTOMS TRANSIT PROVIDED THAT IT IS WITHIN:
(a) From port of entry to another port of entry as exit point for outright exportation;
(b) From port of entry to another port of entry or inland customs office;
(c) From inland customs office to a port of entry as exit point for outright exportation; and
(d) From one port of entry or inland customs office to another port of entry or inland customs office.

A

T

56
Q

SEC. 601.Duty and Tax on Goods Intended for Transit.

A

Transit goods admitted for storage in a customs bonded warehouse, or for outright exportation at the port of destination or inland customs office, and goods intended for transit covered by Republic Act No. 10668, otherwise known as “An Act Allowing Foreign Vessels to Transport and Co-Load Foreign Cargoes for Domestic Transshipment and for Other Purposes”, shall not be subject to the payment of duties and taxes at the port of entry:Provided,That any conditions and security required by the Bureau are complied with.
Goods for consumption and other goods intended for customs transit not covered by the immediately preceding paragraph shall be subject to the payment of duties and taxes at the port of discharge.

57
Q

SEC. 602.Carrier’s Security.

A

Carriers that transport imported goods that shall be placed under customs transit from a port of entry to other ports, shall post a general transportation security amounting to at least fifty thousand pesos (P50,000.00).

Such security shall ensure the complete and immediate delivery of goods to the customs officer at the port of destination and the payment of pertinent customs charges and expenses and other transfer costs.

The amount of the security may be adjusted by the Commissioner, upon approval of the Secretary of Finance.

58
Q

SEC. 603.Customs Transshipment.–

A

Goods admitted for transshipment shall not be subject to the payment of duties and taxes:Provided,That the goods declaration for customs transshipment particularly indicates such nature of the goods, duly supported by commercial or transport documents or evidence as required by the Bureau.Goods for transshipment must be exported from the Philippines within thirty (30) days from arrival thereof.

The Commissioner may allow an extension of such period after the establishment of valid reasons.

59
Q

SEC. 604.Goods Entered for Immediate Re exportation

A

Where an intent of reexportation of the goods is shown by the bill of lading, invoice, manifest, or other satisfactory evidence, the whole or a part of a bill comprising not less than one package may be entered for immediate reexportation under security. The District Collector shall designate the vessel or aircraft in which the goods are loaded constructively as a warehouse to facilitate the direct transfer of the goods to the exporting vessel or aircraft.Unless it shall appear in the bill of lading, airway bill, invoice, manifest, or other satisfactory evidence, that goods arriving in the Philippines are destined for transshipment, no exportation thereof will be permitted except under entry for immediate reexportation under sufficient security in an amount equal to the ascertained duties, taxes and other charges.Upon the reexportation of the goods, and the production of proof of landing beyond the limits of the Philippines, the security shall be released.

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