Customs 9 (Customs Laws)

78問 • 1年前

問題一覧

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

Transshipment

Refer 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 whi leaves the territory of a country in which he or she normally resides (departing resident) or who returns to that territory (returning resident)

Travelers

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

Third Party

When does importation terminates in case the goods are deemed free of duties, taxes and other charges?

When the goods have legally left the jurisdiction of the Bureau

Who may be the declarant if the importer is a juridical person?

It may authorize a responsible officer of the company to sign the goods declaration as declarant on his behalf

Who shall process the goods declaration at the BOC?

Declarant, Customs Broker, Atty in fact

Rights of a Declarant

Lodge, Sign goods declaration even when assisted by customs broker

Responsibilities of Declarant

Accuracy of goods declaration, Payment of duties and taxes

Rights of Customs Broker

Sign goods declaration under Sec 27 of RA 9280

Responsibilities of Customs Broker

Accuracy and signing of the goods declaration

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

True

These are goods that may be freely imported into and exported from the Philippines without need for import and export permits, clearances or licenses

Freely Importable and Exportable Articles

These are goods of importation and exportation which are prohibited by all means

Prohibited Articles

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

Relief Consignment

What is the requirement before being treated and entered as relief consignment?

Declaration of state of calamity

How shall be the relief consignment be cleared?

Subject to simplified customs procedure and free from duties and taxes when imported during a state of calamity and for the use of the victims at the calamity area

Who is the head of the Bureau?

Commissioner of Customs

Commissioner of Customs shall be assisted by ____

At least 4 but not more than 6 Deputy Commissioners

Where shall the majority of the ranks of the Bureau come from?

From the Bureau

Who appoints the Commissioner and Deputy Commissioner of Customs?

President of the Philippines

Who shall regularly prepare and publish an updated customs manual, and the rules and regulations and decisions of the Bureau?

Commissioner of Customs

It provides necessary details to a CAO issued

Customs Memorandum Order

It provides the guidance to BOC personnel and the transacting public through the circularization of laws, rules and regulations

Customs Memorandum Circular

It issued issuance of customs memorandum circular by a different agency which would affect BOC as a whole

Bureau of Feit

It publishes the rulings of BOC on valuation and of the Tariff Commission kn classification issues

Customs Tariff Decision Circular

What do you call the officer in charge for those offices whose ending with Service?

Director

What do you call to those officers whose offices are ending with Division?

Chief

It is the rule making power of the Commissioner of Customs

Quasi-legislative power

A modernized and credible customs administration that is among the world’s best

Vision of BOC

To strengthen the border control, enhance trade facilitation, improve collection of lawful revenues

Mission of BOC

CORE VALUES OF THE BOC

Professionalism, Integrity, Accountability

It represents the BOC thru the image of POM building where the BOC started implementing its mandate

Building

It symbolizes the mandate of BOC

Carrying Vessel (Ship and Aircraft)

It is a mythical creature that symbolizes the mandated powers of the BOC to protect the Philippine national territory from the seas as well as the skies

Sea lion carrying a torch

Who shall the Commissioner regulary furnish copies of goods declaration?

National Economic and Development Authority, Bureau of Internal Revenue, Philippine Statistics Authority, Tariff Commission

To whom shall the copies of liquidated goods declaration and other documents supporting goods declaration shall be finally filed?

Commission on Audit

Who shall maintain electronic reportsof goods declaration and other documents supporting the declaration?

Bureau of Customs

District Collector can be assisted by ___

As many Deputy District Collectors as may be necessary

All ports of entry shall be under the supervision and control of a _____

Customs District

Collection District No. I is ____

Port of San Fernando

Collection District No. IIA is _____

South Harbor, Port of Manila

Collection District No. IIB is _____

Manila International Container Port

Collection District No. III is ____

Ninoy Aquino International Airport

Collection District No. IV is _____

Port of Batangas

Collection District No. V is ____

Port of Legazpi

Collection District No. VI is ____

Port of Iloilo

Collection District No. VII is ____

Port of Cebu

Collection District No. VIII is ____

Pprt of Tacloban

Collection District No. X is ____

Port of Cagayan de Oro

Collection District No. XI is _____

Port of Zamboanga

Collection District No. XII is ____

Port of Davao

Collection District No. XIII is ____

Port of Subic

Collection District No. XIV is ___

Port of Clark International Airport

Collection District No. XV is ____

Port of Aparri

Collection District No. XVI is ____

Port of Limay

What shall not be affected when employees will be reassigned?

Employee’s tenure of office, Result to change of status, Demotion in rank, Salary deduction

Who may reassign existing personnel upon closure of a port of entry?

Commissioner of Customs subject to the approval of the Secretary of Finance

To whom shall the District Collector temporarily discharge its duties of there will be no Deputy District Collector?

Senior ranking customs officer

In case there are 2 or more senior ranking customs officer with equal lenth of service, how shall the District Collector choose who will be temporarily incharge of its duties?

Drawing of lots

To whom shall the District Collector report designation?

Commissioner of Customs

What is the period of District Collector’s designation report to the Commissioner?

Within 24 hours after designation

It shall report to the Commissioner any probable or initiated litigation within the Customs District

District Officer

What must be submitted by the District Officer to the Commissioner on any probable or initiated litigation on all district transactions?

Regularly monthly reports

All officers authorized by the _____ to exercise police authority shall at all times coordinate with the Commissioner.

Commissioner

Goods/articles seized by _____ pursuant to CMTA shall be physically turned-over immediately to the Bureau, unless provided under existing laws, rules and regulations

deputized officers

It shall clearly indicate the specific name carrying out the mission and the tasks to be carried out

Mission Order

Who shall define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods

Commissioner subject to the approval of the Secretary of Finance

Where shall the persons exercising police authority shall only exercise powers as provided for in Section 303 of the CMTA?

Customs premises

Who has the authority to grant powers to those persons exercising police authority?

Commissioner of Customs

Who shall provide authorized customs officials with unhampered access to all premises of the customs zone within their administrative jurisdiction?

Port and airport authorities in all ports of entry

Any person exercising police authority has the power and duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property when the same is _____

subject to forfeiture or when they are subject of a fine

Who shall disclose the nature of authority upon being questioned at the time of exercise thereof

Any authorized person

It shows the probable cause and particularly describing the place to be searched and things to be searched

Sworn application

Who may demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage?

Commissioner or any customs officer who is authorized in writing by the Commissioner

How many days shall the interested party must produce evidence?

within 15 days

Period where the District Collector shall cause the immediate release of goods seized subject to clearance by the Commissioner

within 15 days from receipt of the motion to quash or recall the warrant

To whom shall the customs officials and employees shall cooperate with in the enforcement od the port quarantine regulations?

Quarantine Authorities

Who promulgate port quarantine regulations?

Bureau of Quarantine

CUSTOMS 9 (CUSTOMS LAWS)

Kimberly Arias · 100問 · 1年前

CUSTOMS 9 (CUSTOMS LAWS)

100問 • 1年前

Kimberly Arias

CUSTOMS 9 (CDP)

Kimberly Arias · 74問 · 1年前

CUSTOMS 9 (CDP)

74問 • 1年前

Kimberly Arias

問題一覧

Transshipment

Travelers

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

Third Party

When does importation terminates in case the goods are deemed free of duties, taxes and other charges?

When the goods have legally left the jurisdiction of the Bureau

Who may be the declarant if the importer is a juridical person?

It may authorize a responsible officer of the company to sign the goods declaration as declarant on his behalf

Who shall process the goods declaration at the BOC?

Declarant, Customs Broker, Atty in fact

Rights of a Declarant

Lodge, Sign goods declaration even when assisted by customs broker

Responsibilities of Declarant

Accuracy of goods declaration, Payment of duties and taxes

Rights of Customs Broker

Sign goods declaration under Sec 27 of RA 9280

Responsibilities of Customs Broker

Accuracy and signing of the goods declaration

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

True

These are goods that may be freely imported into and exported from the Philippines without need for import and export permits, clearances or licenses

Freely Importable and Exportable Articles

These are goods of importation and exportation which are prohibited by all means

Prohibited Articles

Relief Consignment

What is the requirement before being treated and entered as relief consignment?

Declaration of state of calamity

How shall be the relief consignment be cleared?

Subject to simplified customs procedure and free from duties and taxes when imported during a state of calamity and for the use of the victims at the calamity area

Who is the head of the Bureau?

Commissioner of Customs

Commissioner of Customs shall be assisted by ____

At least 4 but not more than 6 Deputy Commissioners

Where shall the majority of the ranks of the Bureau come from?

From the Bureau

Who appoints the Commissioner and Deputy Commissioner of Customs?

President of the Philippines

Who shall regularly prepare and publish an updated customs manual, and the rules and regulations and decisions of the Bureau?

Commissioner of Customs

It provides necessary details to a CAO issued

Customs Memorandum Order

It provides the guidance to BOC personnel and the transacting public through the circularization of laws, rules and regulations

Customs Memorandum Circular

It issued issuance of customs memorandum circular by a different agency which would affect BOC as a whole

Bureau of Feit

It publishes the rulings of BOC on valuation and of the Tariff Commission kn classification issues

Customs Tariff Decision Circular

What do you call the officer in charge for those offices whose ending with Service?

Director

What do you call to those officers whose offices are ending with Division?

Chief

It is the rule making power of the Commissioner of Customs

Quasi-legislative power

A modernized and credible customs administration that is among the world’s best

Vision of BOC

To strengthen the border control, enhance trade facilitation, improve collection of lawful revenues

Mission of BOC

CORE VALUES OF THE BOC

Professionalism, Integrity, Accountability

It represents the BOC thru the image of POM building where the BOC started implementing its mandate

Building

It symbolizes the mandate of BOC

Carrying Vessel (Ship and Aircraft)

It is a mythical creature that symbolizes the mandated powers of the BOC to protect the Philippine national territory from the seas as well as the skies

Sea lion carrying a torch

Who shall the Commissioner regulary furnish copies of goods declaration?

National Economic and Development Authority, Bureau of Internal Revenue, Philippine Statistics Authority, Tariff Commission

To whom shall the copies of liquidated goods declaration and other documents supporting goods declaration shall be finally filed?

Commission on Audit

Who shall maintain electronic reportsof goods declaration and other documents supporting the declaration?

Bureau of Customs

District Collector can be assisted by ___

As many Deputy District Collectors as may be necessary

All ports of entry shall be under the supervision and control of a _____

Customs District

Collection District No. I is ____

Port of San Fernando

Collection District No. IIA is _____

South Harbor, Port of Manila

Collection District No. IIB is _____

Manila International Container Port

Collection District No. III is ____

Ninoy Aquino International Airport

Collection District No. IV is _____

Port of Batangas

Collection District No. V is ____

Port of Legazpi

Collection District No. VI is ____

Port of Iloilo

Collection District No. VII is ____

Port of Cebu

Collection District No. VIII is ____

Pprt of Tacloban

Collection District No. X is ____

Port of Cagayan de Oro

Collection District No. XI is _____

Port of Zamboanga

Collection District No. XII is ____

Port of Davao

Collection District No. XIII is ____

Port of Subic

Collection District No. XIV is ___

Port of Clark International Airport

Collection District No. XV is ____

Port of Aparri

Collection District No. XVI is ____

Port of Limay

What shall not be affected when employees will be reassigned?

Employee’s tenure of office, Result to change of status, Demotion in rank, Salary deduction

Who may reassign existing personnel upon closure of a port of entry?

Commissioner of Customs subject to the approval of the Secretary of Finance

To whom shall the District Collector temporarily discharge its duties of there will be no Deputy District Collector?

Senior ranking customs officer

In case there are 2 or more senior ranking customs officer with equal lenth of service, how shall the District Collector choose who will be temporarily incharge of its duties?

Drawing of lots

To whom shall the District Collector report designation?

Commissioner of Customs

What is the period of District Collector’s designation report to the Commissioner?

Within 24 hours after designation

It shall report to the Commissioner any probable or initiated litigation within the Customs District

District Officer

What must be submitted by the District Officer to the Commissioner on any probable or initiated litigation on all district transactions?

Regularly monthly reports

All officers authorized by the _____ to exercise police authority shall at all times coordinate with the Commissioner.

Commissioner

Goods/articles seized by _____ pursuant to CMTA shall be physically turned-over immediately to the Bureau, unless provided under existing laws, rules and regulations

deputized officers

It shall clearly indicate the specific name carrying out the mission and the tasks to be carried out

Mission Order

Who shall define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods

Commissioner subject to the approval of the Secretary of Finance

Where shall the persons exercising police authority shall only exercise powers as provided for in Section 303 of the CMTA?

Customs premises

Who has the authority to grant powers to those persons exercising police authority?

Commissioner of Customs

Who shall provide authorized customs officials with unhampered access to all premises of the customs zone within their administrative jurisdiction?

Port and airport authorities in all ports of entry

Any person exercising police authority has the power and duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property when the same is _____

subject to forfeiture or when they are subject of a fine

Who shall disclose the nature of authority upon being questioned at the time of exercise thereof

Any authorized person

It shows the probable cause and particularly describing the place to be searched and things to be searched

Sworn application

Who may demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage?

Commissioner or any customs officer who is authorized in writing by the Commissioner

How many days shall the interested party must produce evidence?

within 15 days

Period where the District Collector shall cause the immediate release of goods seized subject to clearance by the Commissioner

within 15 days from receipt of the motion to quash or recall the warrant

To whom shall the customs officials and employees shall cooperate with in the enforcement od the port quarantine regulations?

Quarantine Authorities

Who promulgate port quarantine regulations?

Bureau of Quarantine