TITLE 1: CHAPTER 4: RELIEF CONSIGNMENT

Question 1

SEc. 120

Answer 1

Relief Consignment

Question 2

True or False
Good such as food, medicine, equipment and materials for shelter, donated or leased to government institutions and accredited private entities for free distributions to or use of victims of calamities shall be treated and entered as relief consignment.

Answer 2

True

Question 3

Bonus!!!
READING TIME!!!

Answer 3

Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and subject to a simplified customs procedure. The Bureau shall provide for:
a. Lodging of simplified goods declaration or of a provisional or incomplete goods declaration subject to completion of the declaration within a specified period;
b. Lodging, registering and checking of the goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival.
c. Clearance beyond the designated hours of business or away from customs offices and waiver of any corresponding charges; and
d. Examination and/or sampling of goods only in exceptional circumstances

Question 4

For the implementation of the provision under Sec. 120, Relief Consignment, the Department of Finance (DOF) and the ___________________ shall jointly issue the rules and regulations

Answer 4

Department of Social Welfare and Development (DSWD)

Question 5

True or False
Relief consignments received as gifts by approved organizations for use by or under the control of such organizations are subject to free import duties and taxes.

Answer 5

True
Relief consignments received as gifts by approved organizations for use by or under the control of such organizations, or for distribution free of charge by them or under their control, should be admitted free or import duties and taxes and free of economic import prohibitions or restrictions.

Question 6

True or False
Relief consignment has simplified goods declaration

Answer 6

True
According to RKC mandates, it simplifies the importation procedures for foreign donations in case of calamities by providing a simplified goods declaration in relief consignment

Question 7

It refers to goods, such as food, medicine, equipment and materials for shelter donated as leased to government institutions and accredited private entities, for free distributions to or use of victims of calamities.

Answer 7

Relief Consignment

Question 8

Sec. 121

Answer 8

Duty and Tax Treatment

Question 9

Relief Consignment, as defined in section 120, imported during a state of calamity and intended for a specific calamity area for the use of the calamity victims therein, shall be ___________from duties and taxes.
a. exempt
b. less
c. relief

Answer 9

a. exempt

Question 10

True or False
Relief from import duties and taxes should not be granted without regard to the country of origin.

Answer 10

False
Relief from import duties and taxes should be granted without regard to the country of origin of goods, or the country from which they arrived except where an international instrument provides for reciprocity.