Title I Chapter 2

40問 • 1年前

問題一覧

the ___ shall make necessary guidelines for defined relationship of the BOC and third parties

Secretary of Finance

customs transactions directly transacted by a party shall not be treated less favorably than those transacted through a designated third party. such third party has same rights as the designatibg party when transacting with the BOC

Both statements are true

a person requesting information of specific nature from the BOC must filethe necessary request for the same. He/she must also pay the required fee for the purpose

Both statements are true

information of specific nature shall not be provided by the BOC to the requesting party if

all of the above

the advance decision and ruling under Sec113,CMTA, shall be issued within __ days from the start of the reckoning period

no substantial penalties are imposed on errors in goods declaration when

all of the above

which among the following statements are true

for customs procedures, electronic documents are acceptable and shall have legal effect , validity, enforceability as any other

regarding application of information and communications technology, the BOC shall

all of the above

this term refers to a person whose duty, not clerical or manual in nature involves the exercise of discretion in performing the function of BOC

customs officer

this term refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made

abatement

this term refers to the act of bringing imported goods directly or through transit into a free zone

admission

____ refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods

assessment

___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

there is ___ when the goods, which, being in free circulation, leave the Philippine territory and are intended to remain permanently outside it

actual or outright exportation

which among the following is true regarding an airway bill?

all of the above

who among the following maybe considered an authorized economic operator under the CMTA?

all of the above

flexible clause refers to the power of the:

president upon recommendation of the NEDA

this term refers to the act, documentation, and process of bringing goods out of Philippine territory

exportation

which of the following is/are true regarding conditional importations?

they are conditionally relieved from payment of duties and taxes

which of the following is/are true regarding a port of entry, as defined under the CMTA?

it includes both principal ports of entry and subports of entry

this term refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned

release of goods

which among the following is/are considered "security," as defined under the CMTA?

all of the above

"traveller", as defined under the CMTA, includes:

all of the above

which among the following is/are true?

both a and b

which among the following statements is/are true?

none of the above

unpaid duties, taxes, and other charges incur legal interest of ___ per annum computed from date of final assessment

20%

when does payment of duties, taxes and other charges become due and demandable?

from the date of final assessment

in case of goods sold at customs public auction, the duty rate at the date of __ shall apply

auction

in case of withdrawal from frrzones for introduction to customs territory, the duty rate at the date of __ shall apply

withdrawal

who may process goods declaration submitted to the BOC?

declarant or license customs broker

who is responsible for the accuracy of the goods declaration?

declarant and license customs broker

who is responsible for payment of duties,taxes, and other charges in the imported goods

declarant only

which among the following shall be published in accordance with law?

all of the above

which among the following statements is/are false, regarding appeal from a decision of BOC, under sec114 CMTA?

all supporting evidence should be attached to the appeal. otherwise, submission of the same is deemed waived

the Boc Issues advance decisions/rulings on matters pertaining to importation/exportation, under sec113 CMTA which ruling shall be issued within __ days from reckoning period

the Boc Issues advance decisions/rulings on matters pertaining to importation/exportation, under sec113 CMTA which ruling shall be issued within the specified number of days, counted from

submission of necessary documents and information

which among the following statements are true regarding advance decision/ruling under sec113 CMTA

if adverse to requesting party the reasons therefor shall be indicated

an appeal from a decision of the BOC, under sec114, CMTA, should be made within __days frok the reckoning period

an appeal from a decision of BOC,under sec114 CMTA, should be made within the specified period counted from

receipt of the decision

which among the following are declared State policy under sec101 CMTA

all of the above