問題一覧
1
which among the following statements is/are true?
none of the above
2
when does payment of duties, taxes and other charges become due and demandable?
from the date of final assessment
3
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
4
regarding application of information and communications technology, the BOC shall
all of the above
5
this term refers to the act of bringing imported goods directly or through transit into a free zone
admission
6
which among the following is/are considered "security," as defined under the CMTA?
all of the above
7
the advance decision and ruling under Sec113,CMTA, shall be issued within __ days from the start of the reckoning period
30
8
which among the following is true regarding an airway bill?
all of the above
9
which of the following is/are true regarding conditional importations?
they are conditionally relieved from payment of duties and taxes
10
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
11
this term refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made
abatement
12
an appeal from a decision of the BOC, under sec114, CMTA, should be made within __days frok the reckoning period
15
13
"traveller", as defined under the CMTA, includes:
all of the above
14
who is responsible for payment of duties,taxes, and other charges in the imported goods
declarant only
15
___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
16
this term refers to the act, documentation, and process of bringing goods out of Philippine territory
exportation
17
no substantial penalties are imposed on errors in goods declaration when
all of the above
18
which among the following is/are true?
both a and b
19
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
20
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
21
an appeal from a decision of BOC,under sec114 CMTA, should be made within the specified period counted from
receipt of the decision
22
information of specific nature shall not be provided by the BOC to the requesting party if
all of the above
23
unpaid duties, taxes, and other charges incur legal interest of ___ per annum computed from date of final assessment
20%
24
who among the following maybe considered an authorized economic operator under the CMTA?
all of the above
25
who is responsible for the accuracy of the goods declaration?
declarant and license customs broker
26
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
27
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
28
which among the following are declared State policy under sec101 CMTA
all of the above
29
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
30
which among the following shall be published in accordance with law?
all of the above
31
the ___ shall make necessary guidelines for defined relationship of the BOC and third parties
Secretary of Finance
32
which among the following statements are true
for customs procedures, electronic documents are acceptable and shall have legal effect , validity, enforceability as any other
33
flexible clause refers to the power of the:
president upon recommendation of the NEDA
34
in case of withdrawal from frrzones for introduction to customs territory, the duty rate at the date of __ shall apply
withdrawal
35
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
36
____ refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods
assessment
37
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
30
38
who may process goods declaration submitted to the BOC?
declarant or license customs broker
39
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
40
in case of goods sold at customs public auction, the duty rate at the date of __ shall apply
auction