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CMTA > TITLE 1: CHAPTER 2: GENERAL AND COMMON PROVISIONS > Flashcards

TITLE 1: CHAPTER 2: GENERAL AND COMMON PROVISIONS Flashcards

1
Q

Section 101

A

Declaration of Policy

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2
Q

Section 102

A

Definition of Terms

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3
Q

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

A

Abatement

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4
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

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5
Q

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

A

Admission

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6
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)

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7
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

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8
Q

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

A

Assessment

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9
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 (ABO)

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10
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)

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11
Q

Refers to the Bureau of Customs

A

Bureau

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12
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

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13
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

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14
Q

Refers to the Tariff Commission

A

Commission

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15
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

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16
Q

Refers to any person who is a bona fide holder 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

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17
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

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18
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

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19
Q

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

A

Customs Territory

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20
Q

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

A

Entry

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21
Q

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

A

Exportation

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22
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

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23
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

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24
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

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25
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

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26
Q

Refer to articles, wares, merchandise and any other items which are subject of importation or exportation

A

Goods

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27
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

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28
Q

Refers to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission as defined in this Act

A

Importation

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29
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

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30
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

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31
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

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32
Q

Refers to the registration, of a goods declaration with the Bureau

A

Lodgement

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33
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)

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34
Q

Refers 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

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35
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

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36
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

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37
Q

Also called Port of Unloading, 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

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38
Q

Means exportation of goods which have been imported

A

Reexportation

39
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

40
Q

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

A

Refund

41
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

42
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

43
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

44
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

45
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

46
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

47
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

48
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

A

Traveler

49
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

50
Q

Section 103

A

When Importation Begins and Deemed Terminated

51
Q

Importation Begins when:

A

Carrying vessel or aircraft enters the Philippine territory with the intention to unload therein.

52
Q

Importation is deemed terminated when:

A
  1. D/T & O/C due on goods have been paid or secured to be paid at the port of entry unless the goods are free from D/T & O/C and legal permit for withdrawal has been granted
  2. If goods are free of D/T & O/C, the goods have legally left the jurisdiction of the Bureau.
53
Q

Section 104

A

When Duty and Tax are Due on Imported Goods

54
Q

True or False
All goods when imported into the Philippines, shall be subject to duty upon importation, including goods previously exported from the Philippines, except as otherwise provided for in this Act or in other laws.

A

True

55
Q

Unpaid D/T & O/C, shall incur legal interest of ______computed from the date of final assessment under Section 429 of this Act, when payment becomes due and demandable. the legal interest shall likewise accrue on any fine or penalty imposed.

A

20% per annum

56
Q

Section 105

A

Effective Date of Rate of Import Duty

57
Q

Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective ____________________ or upon withdrawal from the warehouse for consumption.
a. at the date of importation
b. from the date of importation
c. at the date of filing of goods declaration
d. from the date of filing of goods declaration
d.

A

at the date of importation

58
Q

True or False
In case of withdrawal from free zones for introduction to the customs territory, the duty rate at the time of withdrawal shall be applicable on the goods originally admitted, whether withdrawn in its original or advanced form.

A

True

59
Q

If the goods was sold at the customs public auction, what is the duty rate that shall apply?
a. duty rate from the date of the auction
b. duty rate at the date of the auction
c. duty rate from the date of importation
d. duty rate at the date of importation

A

b. duty rate at the date of the auction

60
Q

Sec. 106

A

Declarant

61
Q

may be a consignee or a person who has the right to dispose of the goods.
a. declarant
b. importer
c. customs broker
d. customs officer

A

a. declarant

62
Q

a declarant shall lodge a goods declaration with the Bureau and may be:
a.__________
b._________
c.__________
d.___________

A

a. importer, being the holder of the bill of lading; or
b. exporter, being the owner of the goods to be shipped out; or
c. customs broker acting under the authority of the importer or from a holder of the bill of lading; or
d. a person duly empowered to act as agent or attorney-in-fact for each holder

63
Q

True or False
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 customs officer to sign the goods declaration as a declarant in its behalf.

A

false
it may authorize a responsible officer of the company to sign the goods declaration as a declarant in its behalf.

64
Q

Sec. 107

A

Rights and responsibilities of the Declarant

65
Q

who is 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

66
Q

who is the responsible for the accuracy of the goods declaration and the payment of all duties, taxes, and other charges due on the imported goods?

A

declarant

67
Q

if a declarant is assisted by a licensed customs broker, who shall signed the goods declaration?|
a. declarant
b. customs broker
c. both declarant and customs broker
d. all of the above

A

d. all of the above
according to sec. 107 subparagraph (2), “the declarant shall sign the goods declaration, even when assisted by a licensed customs broker, who shall likewise sign the goods declaration”. in short both the declarant and customs broker shall likewise sign the goods declaration.

68
Q

sec. 108

A

Penalties for Errors in Goods Declaration

69
Q

True or False
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 impose but not be excessive.

A

true

70
Q

Sec. 109

A

Application of Information and Communications Technology

71
Q

In accordance with ___________, The Bureau shall utilize information and communications technology to enhance customs control and to support a cost effective and efficient customs operations geared towards a paperless customs environment.
a. national standards
b. worldwide standards
c. international standards
d. nationwide standards

A

c. international standards

72
Q

True or False
The Bureau shall likewise include as part of its systems and processes, a disaster preparedness and recovery plan to ensure business continuity by maintaining its uptime goal for its electronic and online services.

A

True

73
Q

True or False
For the purposes of customs procedures, electronic documents, permits licenses or certificates shall not be acceptable and shall have no legal effect, validity or enforceability as any other document or legal writing.

A

False
For the purposes of customs procedures, electronic documents, permits licenses or certificates shall be acceptable and shall have legal effect, validity or enforceability as any other document or legal writing.

74
Q

Electronic data shall be acceptable and have a legal effect provided that when the prescribed requirements are duly complied with, the Bureau shall:
a. __________________
b.__________________
c.___________________

A

a. recognize the authenticity and reliability and 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 data messages or electronic documents

75
Q

refers to the information generated, sent, received or stored by electronic, optical or similar means, but not limited to, electronic data interchange (EDI), electronic mail, telegram, telex or telecopy.

A

Electronic data message

Note: the electronic data message shall be equivalent to and be used interchangeably with electronic document.

76
Q

refers to information or representation of information, data figures, symbols, or other modes of written expression, described or however represented, by which a right is established or an obligation extinguished, or by which in fact may be proved and affirmed, which is received recorded, transmitted, stored, processed, retrieved or produced electronically.

A

Electronic Document

77
Q

Sec. 110

A

Relationship between the Bureau and Third Parties.

78
Q

True or False
Parties may transact business with the Bureau either directly or through a designated third party to act on their behalf

A

True

79
Q

True or False
The customs transactions directly transacted by a party shall be treated less favorably or be subject to more stringent requirements than those transacted through a designated third party.

A

False
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.

80
Q

True or False
A designated third party shall have the same rights and obligations as the designated party when transacting business with the Bureau

A

True

81
Q

Sec. 111

A

Information of General Application

82
Q

True or False
All laws, decisions, rulings, circulars, memoranda and orders of the Bureau shall be published in accordance with law.

A

True

83
Q

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 ______________.
a. public
b. market
c. any party
d. any interested person

A

d. any interested party

84
Q

True or False
Any new information, amendment or changes in customs law, administrative procedures or requirements, shall , as far as practicable, be made readily available prior to its effective date of implementation unless advance notice is precluded.

A

True

85
Q

Sec. 112

A

Information of a Specific Nature

86
Q

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

A

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

87
Q

The Bureau may require the payment of a _______________ in providing such information. The requested information shall be release within reasonable time from the filing of the request and payment of the required fee.
a. excessive fee
b. reasonable fee
c. friendly fee
d. confidential fee

A

b. reasonable fee

88
Q

Sec. 113

A

Decision and Ruling

89
Q

True or False
Upon written request of the interested party, the Bureau shall notify the party of its decision in writing the period specified in this Act or by regulation. Should the decision be adverse to the requesting party, the reasons thereof shall be indicated and the party shall be advised of the party’s right of appeal.

A

True

90
Q

According to Sec. 113. Decision and Ruling, the decision and ruling shall be issued by the Bureau within ______________.
a. 30 days from the submission of the necessary documents and information
b. 30 days at the submission of the necessary documents and information
c. 15 days from the submission of the necessary documents and information
d. 15 days at the submission of the necessary documents and information

A

a. 30 days from the submission of the necessary documents and information

91
Q

Sec. 114

A

Rights of Appeal, Forms and Ground

92
Q

According to Sec. 114. Rights of Appeal, Forms and Ground, any party adversely affected by a decision or omission of the Bureau pertaining to an importation, exportation, or any other legal claim shall have the right to appeal within ________.
a. 15 days from receipt of the questioned decision or order.
b.15 days at the receipt of the questioned decision or order.
c. 5 days from receipt of the questioned decision or order.
d. 5 days at the receipt of the questioned decision or order.

A

a. 15 days from receipt of the questioned decision or order.

93
Q

True or False
During the Appeal process the Bureau may allow a reasonable time for the submission of supporting evidence to the appeal.

A

True

CMTA (9 decks)

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