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

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

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.

Who has the exclusive jurisdiction over seizure and forfeiture proceedings?

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.

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.

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

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

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?

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

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

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

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

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.

When does importation begins?

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

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

Duties and taxes becomes due and demandable from?

Assessment shall be deemed final?

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

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

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

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

Period to file an advance ruling?

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

When PLCO is issued?

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

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

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

Issuance shall not prevent lodgement of Goods Declaration?

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

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

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

Alert orders applies to the following, except?

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

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

Rate of duty to be used for the imported goods?

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

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

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

The following are considered as declarant, except?

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.

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

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

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?

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

What is the title of CAO 16-2029?

What Section is Compulsory Acquisition on the CMTA?

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

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

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

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

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

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

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

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

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?

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

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

Bureau shall conduct the Compulsory Acquisition proceedings within?

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

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

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

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

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

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.

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

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