CUSLAW

68問 • 1年前

Claire Anne A. Cortez

通報

問題一覧

Include not only CMTA but laws, rules and regulations enforced by BOC.

Customs and tariff laws

Refers to articles, wares, merchandise and other items which are subject of importation or exportation.

Goods

Refers to fraudulent act of importing any good into Philippines. Any act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods with full knowledge that the same has been fraudulently imported or fraudulent exportation of goods.

Smuggling

Who has the exclusive jurisdiction over seizure and forfeiture proceedings?

District Collector

It circularizes laws, rulings, rules and regulations of other government agencies which may not directly pertains to CMTA but may affect BOC functions or its employees.

Customs Memorandum Circular

It circularizes original ruling or decisions of the Commissioner of Customs, Supreme Court, Tariff Commission or other agencies in relation to customs classification and valuation.

Customs Tariff Decision Circular

When the issuances are of "____________" publication is necessary as a requirement of due process.

General Applicability

District Collectors and other customs officers that perform assessment functions shall not remain in the same are of assignment?

for more than 3 years

Commissioner shall submit to the following an annual report of the performance of the Bureau on or before March 31 of the following year, except?

Tariff Commission

Commissioner shall furnish the following with electronic copies of department orders, administrative orders, circulars and rules and regulations promulgated to CMTA, except?

President of the Philippines

It is the act of bringing in of goods from a foreign territory into Philippine territory

Importation

Goods that may be imported and exported from Philippines without need for import and export permits, clearances or licenses.

Free Importation and Exportation

The following are prohibited goods that may be admitted into a freeport zone (Subic Freeport Zone) except?

Marijuana and narcotics for personal use

Refers to products that, for security reasons or due to international agreements, considered to be of such military importations that their export is either prohibited altogether or subject to specific conditions.

Strategic Goods

When does importation begins?

When the carrying vessel or aircraft enters the Philippine territory with the intention to unlade therein

Duties and taxes shall have been paid or secured to be paid at?

Port of entry

What are customs control that may result to collection of deficient payment or effect seizure of smuggles goods when they have left customs zone?

All of the above

Duties and taxes becomes due and demandable from?

date of final assessment

Assessment shall be deemed final?

15 days after receipt of the notice of assessement

Any person who makes a good declaration or in whose name such a declaration is made based in Revised Kyoto Convention?

Declarant

A mechanical, electronic or clerical committed unintentionally by the Declarant which occured despite the maintenance of internal controls necessary to avoid such errors.

Inadvertent errors

How much is the penalty for the inadvertent errors made by the Declarant?

5,000.00

Refers to the official written and binding ruling issued by the Commissioner

Advance Ruling

Period to file an advance ruling?

90 days before the importation/exportation

Following are grounds for non-acceptance in Advance Ruling for Classification Issue, except?

None of the choices

When PLCO is issued?

Before lodgement of goods declaration

As a general rule, shipments subject to PLCO or Alert Order shall be subjected to what kind of examination?

Physical examination

Absence of consignee/broker despite due notice shall prevent physical or non-intrusive examination

False

The following are the rights of consignee/broker whose shipment is subject to Alert Order or PLCO, except?

All of the choices are right of the consignee or broker

Issuance shall not prevent lodgement of Goods Declaration?

Pre-Lodgement Control Order

Following shall be notified in writing by the Bureau, if shipment has arrived and no goods declaration is lodged, except

Customs broker

Conduct of physical or non-intrusive examination shall be scheduled within?

24 hours from discharge of last package or issuance

Commissioner shall render a decision with the recommendation of District Collector of lifting the PLCO in case of perishable goods?

24 hours after the receipt of records

Alert orders applies to the following, except?

All of the above

Unpaid duties, taxes and other charges shall incur legal interest of?

20% per annum

It shall issue the necessary receipt or document as proof of payment, upon payment of duties, taxes and other charges?

Bureau

Rate of duty to be used for the imported goods?

Both of the choices

Rate of duty in case withdrawal from free zone to customs territory?

Duty rate at the time of withdrawal

Rate of duty to be applied for goods sold in public auction?

Duty rate at the date of auction

It may be a consignee or person who has a right to dispose of the goods?

Declarant

The following are considered as declarant, except?

The importer, being the owner of the bill of lading

The Bureau shall impose substantial penalties for errors when such errors are inadvertert or 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 imposed but shall be excessive.

Both statements are false

Ruling and decision shall be issued by the Bureau within how many days?

within 30 days from the submission of the necessary documents and information

Imported goods shall be deemed "entered" in the Philippines for consumption when?

Electronically lodged, together with any required supporting document with the pertinent customs office

Any goods manufactured in whole or in part of gold, silver or other precious metals or alloys and the stamp, brand or mark does not indicate the actual fineness of quality of the metals or alloys, what type of importation/exportation?

Prohibited

Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein

Restricted

What is the title of CAO 16-2029?

Government's Right of Compulsory Acquisition

What Section is Compulsory Acquisition on the CMTA?

SEC 709

CAO 16-2019 applies to imported goods suspected to be undervalued, including but not limited to the following, except one?

Transit goods

Refers to the power of the government to acquire imported goods when importers declared customs value is unconscionably low

Compulsory Acquisition

Refer to the practice of paying uniform duty on certain categories of goods disregarding the quality, quantity and the actual value of the goods

Duty Benchmark

Refers to the preliminary order issued by the Commissioner identifying the goods subject for Compulsory Acquisition.

Notice of Compulsory Acquisition

This notice shall ripen into WCA upon affirmation of the Commissioner's decision or upon final resolution of the appeal.

Notice of Compulsory Acquisition

NCA shall ripen into WCA upon the affirmation of the decision of?

Commissioner

Refers to the decision of the Commissioner to acquire the goods subject for Compulsory Acquisition for a price equal to their declared customs value plus any duties already paid on the goods

Warrant of Compulsory Acquisition

He has the sole authority to exercise, motu proprio, the power of Compulsory Acquisition?

Commissioner

A commodity is valued unconscionably low when the Bureau, after applying all the methods of valuation, still finds a discrepancy of at least how many percent?

at least 30%

He may, motu propio, issue the NCA upon determination that the goods are valued unconscionably low?

Commissioner

If the issuance of the NCA is upon the recommendation of the District Collector, the Commissioner shall act on the recommendation within?

48 hours

Bureau shall conduct the Compulsory Acquisition proceedings within?

3 working days after the issuance of the NCA

Upon determination by the Commissioner that the value of the subject goods are unconscionably low, Commissioner shall issue?

Warrant of Compulsory Acquisition

Importer may appeal to the Secretary of Finance regarding the decision of the Commissioner within?

within 20 working days from the receipt of the WCA

Importer may appeal to the Court of Tax Appeals regarding the adverse decision of the Secretary of Finance within?

within 30 calendar days from the receipt of the decision of the SOF

If the decision of the Commissioner is reversed by the SOF, said decision shall be?

final and executory

Goods subject of Compulsory Acquisitiom shall be disposed through, except?

None of the choices

Refers to any person who deals directly with the Bureau of Customs, for and on behalf of another person, relating to importation, exportation, movement or storage of goods.

Third Party

Shall make the necessary guidelines for the defined relationship of the Bureau and third parties

Secretary of Finance

The Bureau shall be headed by a Commissioner and assisted by?

at least 4 but not more than 6 Deputy Commissioner

CDP

Claire Anne A. Cortez · 55問 · 1年前

CDP

55問 • 1年前

Claire Anne A. Cortez

TARLAW

Claire Anne A. Cortez · 71問 · 1年前

TARLAW

71問 • 1年前

Claire Anne A. Cortez

Conversion

Claire Anne A. Cortez · 22問 · 1年前

Conversion

22問 • 1年前

Claire Anne A. Cortez

Post Clearance Audit

Claire Anne A. Cortez · 17問 · 1年前

Post Clearance Audit

17問 • 1年前

Claire Anne A. Cortez

CBW (CAO 1-2022 ; CMO 3-2022)

Claire Anne A. Cortez · 9問 · 1年前

CBW (CAO 1-2022 ; CMO 3-2022)

9問 • 1年前

Claire Anne A. Cortez

TARLAW 2

Claire Anne A. Cortez · 24問 · 1年前

TARLAW 2

24問 • 1年前

Claire Anne A. Cortez

ARMS AND INFORMAL ENTRY PROCESS (CDP)

Claire Anne A. Cortez · 8問 · 1年前

ARMS AND INFORMAL ENTRY PROCESS (CDP)

8問 • 1年前

Claire Anne A. Cortez

問題一覧

Include not only CMTA but laws, rules and regulations enforced by BOC.

Customs and tariff laws

Refers to articles, wares, merchandise and other items which are subject of importation or exportation.

Goods

Smuggling

Who has the exclusive jurisdiction over seizure and forfeiture proceedings?

District Collector

It circularizes laws, rulings, rules and regulations of other government agencies which may not directly pertains to CMTA but may affect BOC functions or its employees.

Customs Memorandum Circular

It circularizes original ruling or decisions of the Commissioner of Customs, Supreme Court, Tariff Commission or other agencies in relation to customs classification and valuation.

Customs Tariff Decision Circular

When the issuances are of "____________" publication is necessary as a requirement of due process.

General Applicability

District Collectors and other customs officers that perform assessment functions shall not remain in the same are of assignment?

for more than 3 years

Commissioner shall submit to the following an annual report of the performance of the Bureau on or before March 31 of the following year, except?

Tariff Commission

Commissioner shall furnish the following with electronic copies of department orders, administrative orders, circulars and rules and regulations promulgated to CMTA, except?

President of the Philippines

It is the act of bringing in of goods from a foreign territory into Philippine territory

Importation

Goods that may be imported and exported from Philippines without need for import and export permits, clearances or licenses.

Free Importation and Exportation

The following are prohibited goods that may be admitted into a freeport zone (Subic Freeport Zone) except?

Marijuana and narcotics for personal use

Strategic Goods

When does importation begins?

When the carrying vessel or aircraft enters the Philippine territory with the intention to unlade therein

Duties and taxes shall have been paid or secured to be paid at?

Port of entry

What are customs control that may result to collection of deficient payment or effect seizure of smuggles goods when they have left customs zone?

All of the above

Duties and taxes becomes due and demandable from?

date of final assessment

Assessment shall be deemed final?

15 days after receipt of the notice of assessement

Any person who makes a good declaration or in whose name such a declaration is made based in Revised Kyoto Convention?

Declarant

A mechanical, electronic or clerical committed unintentionally by the Declarant which occured despite the maintenance of internal controls necessary to avoid such errors.

Inadvertent errors

How much is the penalty for the inadvertent errors made by the Declarant?

5,000.00

Refers to the official written and binding ruling issued by the Commissioner

Advance Ruling

Period to file an advance ruling?

90 days before the importation/exportation

Following are grounds for non-acceptance in Advance Ruling for Classification Issue, except?

None of the choices

When PLCO is issued?

Before lodgement of goods declaration

As a general rule, shipments subject to PLCO or Alert Order shall be subjected to what kind of examination?

Physical examination

Absence of consignee/broker despite due notice shall prevent physical or non-intrusive examination

False

The following are the rights of consignee/broker whose shipment is subject to Alert Order or PLCO, except?

All of the choices are right of the consignee or broker

Issuance shall not prevent lodgement of Goods Declaration?

Pre-Lodgement Control Order

Following shall be notified in writing by the Bureau, if shipment has arrived and no goods declaration is lodged, except

Customs broker

Conduct of physical or non-intrusive examination shall be scheduled within?

24 hours from discharge of last package or issuance

Commissioner shall render a decision with the recommendation of District Collector of lifting the PLCO in case of perishable goods?

24 hours after the receipt of records

Alert orders applies to the following, except?

All of the above

Unpaid duties, taxes and other charges shall incur legal interest of?

20% per annum

It shall issue the necessary receipt or document as proof of payment, upon payment of duties, taxes and other charges?

Bureau

Rate of duty to be used for the imported goods?

Both of the choices

Rate of duty in case withdrawal from free zone to customs territory?

Duty rate at the time of withdrawal

Rate of duty to be applied for goods sold in public auction?

Duty rate at the date of auction

It may be a consignee or person who has a right to dispose of the goods?

Declarant

The following are considered as declarant, except?

The importer, being the owner of the bill of lading

Both statements are false

Ruling and decision shall be issued by the Bureau within how many days?

within 30 days from the submission of the necessary documents and information

Imported goods shall be deemed "entered" in the Philippines for consumption when?

Electronically lodged, together with any required supporting document with the pertinent customs office

Prohibited

Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein

Restricted

What is the title of CAO 16-2029?

Government's Right of Compulsory Acquisition

What Section is Compulsory Acquisition on the CMTA?

SEC 709

CAO 16-2019 applies to imported goods suspected to be undervalued, including but not limited to the following, except one?

Transit goods

Refers to the power of the government to acquire imported goods when importers declared customs value is unconscionably low

Compulsory Acquisition

Refer to the practice of paying uniform duty on certain categories of goods disregarding the quality, quantity and the actual value of the goods

Duty Benchmark

Refers to the preliminary order issued by the Commissioner identifying the goods subject for Compulsory Acquisition.

Notice of Compulsory Acquisition

This notice shall ripen into WCA upon affirmation of the Commissioner's decision or upon final resolution of the appeal.

Notice of Compulsory Acquisition

NCA shall ripen into WCA upon the affirmation of the decision of?

Commissioner

Refers to the decision of the Commissioner to acquire the goods subject for Compulsory Acquisition for a price equal to their declared customs value plus any duties already paid on the goods

Warrant of Compulsory Acquisition

He has the sole authority to exercise, motu proprio, the power of Compulsory Acquisition?

Commissioner

A commodity is valued unconscionably low when the Bureau, after applying all the methods of valuation, still finds a discrepancy of at least how many percent?

at least 30%

He may, motu propio, issue the NCA upon determination that the goods are valued unconscionably low?

Commissioner

If the issuance of the NCA is upon the recommendation of the District Collector, the Commissioner shall act on the recommendation within?

48 hours

Bureau shall conduct the Compulsory Acquisition proceedings within?

3 working days after the issuance of the NCA

Upon determination by the Commissioner that the value of the subject goods are unconscionably low, Commissioner shall issue?

Warrant of Compulsory Acquisition

Importer may appeal to the Secretary of Finance regarding the decision of the Commissioner within?

within 20 working days from the receipt of the WCA

Importer may appeal to the Court of Tax Appeals regarding the adverse decision of the Secretary of Finance within?

within 30 calendar days from the receipt of the decision of the SOF

If the decision of the Commissioner is reversed by the SOF, said decision shall be?

final and executory

Goods subject of Compulsory Acquisitiom shall be disposed through, except?

None of the choices

Refers to any person who deals directly with the Bureau of Customs, for and on behalf of another person, relating to importation, exportation, movement or storage of goods.

Third Party

Shall make the necessary guidelines for the defined relationship of the Bureau and third parties

Secretary of Finance

The Bureau shall be headed by a Commissioner and assisted by?

at least 4 but not more than 6 Deputy Commissioner