cm1 midterm (1styr)

74問 • 1年前

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The following officials must maintain permanent records of official transactions and turn-over all records and official papers to their respective A. Commissioner of Customs B. Customs District Collector successors or other authorized officials, except C. Deputy District Collector D. Customs Officer

The principal ports of entry are located in the following areas, except A. Aparri B. La Union C. Tacloban D. Surigao

The District Collector shail have the following duties in his assigned Customs District pursuant to Section 210, СМТА, except A. Prevent importation and exportation of prohibited goods B. Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade. C. Promulgate rules and regulations for the effective implementation of the CMTA D. Assess and collect duties, taxes and other charges on imported goods.

Who may open or close any port of entry in the Philippines? A. President of the Philippines upon recommendation of the Secretary of Finance B. President of the Philippines upon the recommendation of the NEDA C. Secretary of Finance upon recommendation of the Commissioner of Customs D. Commissioner of Customs, with the approval of the Secretary of Finance

Each Customs district shall be supervised by A. One District Collector and at least one Deputy District Collector B. One District Collector and at least two Deputy District Collectors. C. One District Collector, assisted by as many Deputy District Collectors as may be necessary. D. One District Collector and not more than four Deputy District Collectors

For administrative purposes, the Philippines shall be divided into as many Customs districts as necessary, the respective limits of which may be changed from time to time by the A. President of the Philippines upon recommendation of the Secretary of Finance B. President of the Philippines upon the recommendation of the NEDA C. Secretary of Finance upon recommendation of the Commissioner of Customs D. Commissioner of Customs, with the approval of the Secretary of Finance.

The Bureau of Customs shall exercise the following duties and functions, except A. Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under CMTA. B. Simplification and harmonization of customs procedures to facilitate movement of goods in international trade. C. Facilitation and security of trade and commerce through an informed compliance program D. Border control to prevent entry of smuggled goods.

The Commissioner of Customs shail regularly furnish electronic copies of all customs goods declaration processed and cleared by the Bureau of Customs the following agencies pursuant to Section 204, CMTA, except A. The Department of Finance B. The Philippine Statistics Authority C. The Bureau of Internal Revenue D. The Tariff Commission of department

The Commissioner of customs shall furnish with electronic copies orders, circulars and rules and regulations promulgated pursuant to the CMTA the following except. A. President of the Philippines B. National Economic and Development Authority C. Congress of the Philippines D. Tariff Commission

District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for A. More than six years B. Less than three years C. More than three years D. Less than six years

The Bureau of Customs shall be headed. A. One Commissioner and shall be headed by six Deputy Commissioners. B. One Commissioner and shall be assisted by four Deputy Commissioners. C. One Commissioner, one Assistant Commissioner and shall be assisted by six Deputy Commissioners. D. One Commissioner and shall be assisted by at least four but not more than six Deputy Commissioners.

The Commissioner of Customs shall have the following powers and functions, except A. Exclusive and original jurisdiction to interpret the provisions. of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance. B. Exercise any customs power, duties and functions, directly or indirectly C.Review any action or decision of any customs officer performed pursuant to the provisions of the CMTA. D. Review and decide disputed assessments and other matters related thereto, subject to review and exclusive appellate jurisdiction of the Secretary of Finance.

The Deputy Commissioners shall also be appointed by the President and at least majority of whom shall come from the ranks of the A.Bureau B. District C. Division D. Office

The Commissioner of Customs shall submit an annual report on the performance of the Bureau of Customs, on or before March 31 of the following year to the following, except the A. President of the Philippines B. Congress of the Philippines C. Tariff Commission D. National Economic and Development Authority

T The principal port of entry of Customs (Collection) District No. VI. A. Port of Davao B. Port of Tacloban C. Port of Zamboanga D. Port of llo-ilo

The principal port of entry of Customs (Collection) District No. XVI. A. Port of Cebu B. Port of Aparri C. Port of Surigao D. Port of Limay

As a rule, the Commissioner, with the approval of the Secretary of Finance, may assign any employee of the Bureau to any port, service, division or office of the Bureau A. within the Bureau's staffing pattern or organizational structure B. shall affect the employee's tenure of office or result in a change of status, demotion in rank and salaru deduction C. Both A&B are true. rank and/or salary deduction D. Both A&B are false.

Rules, regulations and instructions relating to the proper administration and operation of the Bureau issued for the guidance of all officials and employees of the Bureau and its stakeholders in general. A. Customs Administrative Order B. Customs Memorandum Order C. Customs Memorandum Circular D. Customs Special Order

Assignment or reassignment of Customs officials and employees to other office, division or service A. shall not affect the employee's tenure of office nor result in a change of status, demotion in rank and/or salary deduction B. shall be according to the Bureau's staffing pattern or organizational structure C. A and B are true D. A and B are false

A domestic port open to both domestic and international trade. A. Port of entry B. Principal port of entry C. Sub-port of entry D. Airport of entry

The technical term to refer to customs administrative unit competent and authorized to perform all or any of the functions under customs and tariff laws. A. Free Zone B. Port of Entry C. Customs Territory D. Customs Office

The provision relating to "Functions of t the Bureau" is under, CMTA. A. Section 201 B. Section 202 C. Section 203 D. Section 204

This government agency supervises, manages, and controls the activities of the Bureau of Customs. A. Department of Agriculture B.Department of Foreign Affairs C. Department of Trade and Industry D. Department of Finance

Person responsible for the operation of the means of transport which covers in part as airline, shipping lines cargo consolidators and other international transport operator. A. Carrier B. International Freight Forwarder C. Non- vessel operating common carrier D. Freight forwarder

The head Bes of the Bureau of Customs. C. President D. Collector of Customs A. Chairperson B. Commissioner

In case there are two (2) Deputy Commissioners appointed who all come from outside the Bureau, how many shall come from the ranks of the Bureau of Customs to fill in the entire positions? A. one (1) B. three (3) C. four (4) D. five (5)

Which among the following is not a power and function of the Commissioner under Section 201 of the CMTA? A. Exercise any customs power, duties, and functions, directly or indirectly. B. Review and decide disputed assessments and other matters related thereto, subject to review by C. Border control to boost the entry of smuggled goods Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA) the D. Review any action or decision of any customs officer performed pursuant to the provisions of the CMTA. s not submit an annual report on

Under Section 203, CMTA. to whom shall the Commissioner of Customs not submit the annual report on the performance of the Bureau? A. Secretary of Finance B. President C. Congress D. NEDA

When shall the annual report of the Commissioner on the performance of the Bureau be respective offices? A. on or before March 31 of the fiscal year. B. on or before March 31 of the following year. C. on or before March 31 of the current year. D. on or before March 31 of the preceding year

The Commissioner shall regularly prepare and publish an updated customs manual, and the rules. regulations, and decisions of the Bureau. Which among the choices shall the Commissioner not furnish with the electronic copies of department order administrative order, circular and roles and regulations promulgated pursuan to the cmta. A. President of the Philippines B. Congress of the Philippines C. Tariff commission D. NEDA

The depositoryof copies of the liquidated goods declaration and other documents supporting the goods A. Tariff Commission B. Department of Finance C. Office of the commissioner D. Commission on audit

Who from time to time may change the respective limits of the Customs District? A. President of the Philippines, upon the recommendation of the Secretary of Finance B. Commissioner, with the approval of the Secretary of Finance. C. Congress of the Philippines, upon the order of the President of ine Philippines D. Supreme Court of the Philippines, the highest court.

Who among the following shall be assigned to the principal ports of entry. A. Commissioner B. President C. District Collector D. Deputy Commissioner

What is Customs District No. XIII? A. Port of Subic B, Port of Cebu C. Port of Clark D. Port of Davao

What is Customs District XII A. POrt of subic B.Port of Cebu C. Port of Clark D. Port of davao

What is Customs District XIV- A. Port of subic B. Port of Cebu C. Port of Clark D. Port of Davao

Upon the recommendation of the Secretary of Finance, who may open or close any port of entry? A. President of the philippines B. District collector C. Commissioner of customs D. Port manager

In the absence or disability of a District Collector or, in case of vacancy, to whom shall discharge temporarily the duties of the District Collector? A. Deputy Commissioner B. Chief Officials of the Bureau C. Deputy district collector D. Deputy commissioner

Should there be no available regular appointee as provided for under Sec. 211 of the CMTA, the District Collector shall designate, in writing, a senior ranking customs officer to temporarily perform the duties of the District Collector. In case there are two (2) or more senior ranking customs officers with equal length of service, what recourse or action shall be undertaken? A. Election B. Raffle C. Drawing of lots D. Accomplishments presentation

The District Collector shall report the designation to the commissioner______ after the designation. A. Within twenty- four 24 hours B. After twenty- four 24 hours C. Within in forty- eight 48 hours D. After forty- eight 48 hours

Sec. 212 of the CMTA provides that the following, except for one, shall maintain permanent records of official transactions and turn over all records and official papers to their respective successors. A. Commissioner B. District Collector C. Deputy District Collector D. Customs Officers

If required, who shall affix the official dry seal of the Bureau on all documents and records requiring authentication A. Commissioner B. District Collector C. Deputy District Collector D. Customs Officers

Under Sec. 213, who shall report to the Commissioner any probable or initiated litigation within the Customs District? A. District Collector B. Deputy District Collector C. Customs Officer D. Customs Appraiser

Under the Customs law, the following persons are authorized to effect search, seizure, and effect, except- A. Officials of the Bureau B.District Collectors C. Deputy District Collectors D. Customs Appraisers

Goods seized by deputized officers under Section 214, CMTA shall be physically turned-over to the A. Customs Collector of the district where the goods where siezed B. Judge of a competent court C. Bureau D. Department of Justice

For purposes of exercising police authority, what document shall be issued indicating therein the specific carrying out the mission and the tasks to be carried out. A. Mission order B. Arrests warrant C. Search Warrant D. Letter of Authority

All seizures under Section 214, CMTA must be effected under the provisions on the conduct of seizure proceedings provided for in Chapters 3 and 4 of Title XI of A. RA 10638 B. RA 10688 C. RA 10963 D. RA 10863

Under the CMTA, they shall provide authorized customs officers with unhampered access to all premises within their administrative jurisdiction. A. Port and Airport Operators B. Port and Airport Authorities C. Port and airport service provider D. Port and airport contractor

Any person exercising police authority disclose the nature of authority upon being questioned at the time of exercise thereof. What document issued by the commissioner shall be required to exhibit. A. Mission order B. Search warrant C. Letter of authority D. Written authority

To protect the rights of the owner, a dwelling house may be entered and searched only upon presentation of a document issued by a Judge of a competent court. What is this document? A. Mission Order B. Search Warrant C. Letter of Authority D. Written Authority

Under SEC. 221,, CMTA, a claim for damage caused to the goods, vessel, or aircraft will rise when there is- A Negligence or fraudulent intent B. Negligence and fraudulent Intent C. Gross Negligence or abuse of authority D. Gross Negligence and abuse of authority

In exercising power to inspect and visit, WHO may demand evidence of payment of duties and taxes on imported goods openly offered for sale or kept in storage. A. Customs Officer B. District Collector C. Deputy District Collector D. Commissioner

In the event that the interested party fails to produce evidence of payment of duties and taxes goods openly offered for sale or kept in storage subjected to forfeiture proceedings. on imported the goods may be seized. A. Within fifteen days B. After fifteen days C. Within 30 days D. After 30 days

Customs officers are authorized under the law to search and detain persons arriving from foreign countries with due respect to their dignity. Hence______maybe employed, for the examination and search of persons of their own sex. A. Police officers B. Customs inspectors C. Female inspectors D. Immigration officers

What is the title of Section 300 of the CMTA? A. Customs Control B. Customs Jurisdiction C. Customs Transshipment D. Customs Transit

In the application of customs control, the Bureau shall- A.employ audit-based controls and risk management systems B. use automation to the partial extent possible. C. adopt a non-compliant measurement strategy to support risk management. D. All of the above

Customs officials and employees shall cooperate with the quarantine authorities in the enforcement of the port quarantine regulations promulgated by the____a and shall give effect to the same insofar as connected with matter of shipping and navigation. A Philippine Coast Guard B. Bureau of Quarantine C. Bureau of Immigration D. Department of Health

Who may, by executive order, declare any public wharf, landing place, infrastructure, street, or land, in any port of entry under the jurisdiction of the Bureau as may be necessary, for customs purposes and/or to authorize a port or terminal operator to transfer overstaying cargoes in an inland depot or terminal, A. President of the Philippines B. Secretary of Finance C.Congress of the Philippines D. Commissioner of Customs

What is Section 306, CMTA? A. Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling and Taxes and Prevention of Smuggling B. Special Surveillance for the Protection of Duties C. Special Surveillance for the Protection of Customs Revenue and Prevention of Fraud. D. Special Surveillance for the Rightful Collection of Customs Revenue and Prevention of Smuggling

What is Section 304, CMTA? A.Control Over Premises Used for Customs Purposes. B. Power of the President to Subject Premises to Customs Jurisdiction. D. Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling C. Trespass or Obstruction of Customs Premises.

Subject to the rules and regulations to be issued by the Secretary of Finance, the Commissioner shall establish a system for_____ of imports prior to goods declaration in case of abandoned or overstaying-goods. A. Admission C. Consumption B. Temporary Storage D. Temporary Safekeeping

All goods imported into the Philippines shall be entered through a customs office at a port of entry or may be admitted to or removed from_____ a as defined in the CMTA, as the case may be. A. Temporary storage area C. Customs District B. Freezone D. Container Yard

Customs transit within the customs territory shall be transported as follows, except allowed for goods on the following situations to be transported as follows. Except_ 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 intended for consumption.

All ports of entry shall be under the supervision and control of a Customs District. A District Collector shall be assigned to the principal ports of entry while a Deputy District Collector may be assigned to other types of ports of entry. A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

Upon the recommendation of the Commissioner, the President may open or close any port of entry. Upon closure of a port of entry, the existing personnel shall be reassigned by the Commissioner, subject to the approval of the Secretary of Finance, A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

For every Customs District, there shall be one District Collector r to supervise such district. He shall be assisted by as many Deputy District Collectors as may be necessary based on the particular requirements of each district A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

No person shall enter or obstruct a customs office, warehouse, port, airport, wharf, or other premises under the control of the Bureau without prior authority, including the streets sor alleys where these facilities are located. Section 306 is titled "Trespass or Obstruction of Customs Premises" A. Both statements are true B. Both statements are false C. The first statement is true, the second is false. D. The first statement is false, the second is true.

A 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 A.Both statements are true B. Both statements are false C. The first statement is true, the second is false. D. The first stetement is faise, the second is true,

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. A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

All goods exported from the Philippines, whether subject to export duty or not, shall be declared through a competent customs office through an export declaration, duly signed electronically or otherwise by the party making the declaration. The 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. A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

The Bureau or any other designated government agency may determine the origin of goods for export and, but not allowed to 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. A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false D. The first statement is false, the second is true.

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). The amount of the security may be adjusted by the Commissioner, upon approval of the President of the Philippines. A. Both statements are true B. Both statements are false. C. The first statement is true, the second is false. D. The first statement is false, the second is true.

Any administrative customs administrative unit outside a port of entry that is competent and authorized to perform all or any of the functions enumerated under the customs and tariff laws. A. Office of Departure B.Office of Destination C. Customs Territory D. Inland Customs Office

The a goods declaration with the electronic registration of Authority. Bureau and the Free Zone. A. Encoding B. Lodgement C. Entry D. Admission

scm1 prelim

JOLIBETH GACOTE · 55問 · 1年前

scm1 prelim