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1
Any person exercising police authority may at any time enter, pass through, and search any land, enclosure, warehouse, etc EXCEPT those that are used as a ______
Dwelling House
2
Refers to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280 otherwise known as the “Customs Broker Act of 2004”
Customs Broker
3
Refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider and any other entity duly accredited by the Bureau based in the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade, the Revised Kyoto Covention, the WCO Supply Chain Management Guidelines and the various national best practices to promote trade facilitation and to provide a seamless movement of goods across borders through secure international trade supply chains with the use of risk management and modern technology
Authorized Economic Operator
4
When shall RA 10863 shall take effect according to Section 1805 of the CMTA?
15 days after its publication in the Official Gazette or in a newspaper of general circulation
5
POWERS OF THE PRESIDENT UNDER FLEXIBLE CLAUSE
To increase, reduce or remove existing protectice tariff rates of import duty, but in no case shall be higher than 100% ad valorem, To establish import quota or to ban importation of commodity as maybe necessary, To impose additional duty on all import not exceeding 10% ad valorem whenever necessary
6
Refers to an rntity which may or may not own or operate a vessel that provides a point to point service which may include several modes of transport and/or undertakes group age of less container load shipments and issues the corresponding transport document
Non-Vessel Operating Common Carrier
7
Known as the “Philippine Coast Guard Law of 2009”
RA 9993
8
Who are the persons authorized to effect search, seizure and arrest?
Officials of the Bureau, District Collector, Deputy District Collector, Police Officer, Inspector, Customs Guard, Members of the Armed Forces of the Philippines, Philippine National Police, National Law Enforcement Agency , Bureau of Internal Revenue on cases about their regular performance
9
To whom shall the Commissioner submit an annual report on the performance of the Bureau?
National Economic and Development Authority , Congress of the Philippines, President of the Philippines
10
It refers to an employee authorized to perform a specific function of the Bureau as provided in CMTA
Customs Officer
11
Refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones
Entry
12
Refers to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing or admission as defined in CMTA
Importation
13
Refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods
Assessment
14
Refers to the reduction or dimunition, in whole or in part, of duties and taxes where payment has not been made
Abatement
15
Refers to customs procedure under which goods, in its original form, are transported under customs control from one customs office to another or to a free zone
Transit
16
Who shall be furnished with electronic copies of department orders, administrative orders, circulars.
Congress of the Philippines, National Economic and Development Authority, Tariff Commission
17
When does importation terminate?
Upon payment of duties and taxes and other charges due on imported goods unless it is free of duties and legal permit for withdrawal has been granted
18
How many collection districts do we have now?
17
19
Who issues mission order which shall be exhibited at the time of exercise of police authority?
Commissioner of Customs
20
Refer to goods which shall be imported or exported only after securing necessary goods declaration or export declaration, clearances, licenses and any other requirements prior to importatioj or exportation
Regulated importation or exportation
21
Refers to a case where the assessment is disputed and pending review importer may put up a cash bond equivalent to the duties and taxes and obtain release of the goods
Tentative Release
22
Port of Discharge is also known as _____
Port of Unloading
23
Port of entry as used in CMTA shall include airport of entry
True
24
Refers to good liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to advertised and sold at auction upon notice if deemed reasonable
Perishable Goods
25
Who has the authority to assign or reassign any customs officer?
Commissioner upon approval of the Secretary of Finance
26
The legal interest that unpaid duties, taxes and other charges will incur if not paid when payment becomes due and demandable
20% per annum
27
Refers to the customs procedure applicable to goods which being in free circulation, leave the Philippine territory and are intended to remain permanently outside it
Actual or Outright Exportation
28
These are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District
Subport of Entry
29
Refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure
Clearance
30
Refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties and other charges
Technical Smuggling
31
What is the import duty rate applicable for goods sold at customs public auction for purposes of implementing section 1143(a) of the CMTA?
Duty rate at the time of public auction
32
Regulating agency/ies for the importation of relief consignments
Department of Social Welfare and Development Department of Finance
33
Collection District No. IX is Port of _____
Port of Surigao
34
As distinguished from a clerk or employee, refers to a person whose duty not being clerical or manual in nature, involves the exercise of discretion in performing the function of the Bureau
Customs Officer
35
FORWARDING SERVICES OF A FREIGHT FORWARDER
Booking cargo space, Negotiating freight rates, Preparing documents, Advancing freight payments, Providing packing/crating, Trucking and warehousing, Engaing as an agent/representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment
36
Are relief consignments exempted from payment of duties and taxes?
Yes
37
He supervises a Customs District
District Collector
38
Refers to the customs procedure known under the Revised Kyoto Convention as temporary admission in which certain goods can be brought into a customs territory conditionally relieved totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them
Conditional Importation
39
Enumerate the Deputy Commissioners that we currently have
Revenue Collection Monitoring Group, Assessment Operations and Coordinating Group, Intelligence Group, Internal Administration Group, Enforcement Group, Management Information System and Technology Group
40
When are imported goods deemed “entered” in the Philippines for consumption?
When goods declaration are electronically lodged
41
Allowable period to appeal for the party adversely affected by a decision or omission of the Bureau pertaining to an importation, exportation or any legal claim
15 days from receipt of notice
42
District Collectors and customs officers that perform assessment functions shall not remain in the same area of assignment for more than ____
3 years
43
Refers to a transport document for airfreight used by airlines and international freight forwarders which specify the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination
Airway Bill
44
Refere to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require
Goods Declaration
45
Refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws
Customs Office
46
Refers to a local entity that act as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services
Freight Forwarder
47
Refers to the act, documentation and process of bringing goods out of Philippine territory
Exportation
48
Refers to a statement made in the prescribed by the Bureau and other appropriate agencies by which persons concerned indicate the procedure to be observed for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require
Export Declaration
49
Who appoints the Commissioner of Customs?
President of the Philippines
50
CMTA was signed into law
May 30, 2016
51
Refers to the registration of a goods declaration with the Bureau
Lodgment
52
Refer to the goods the importation and exportation of which are prohibited, except when authorized by law or regulation
Restricted importation or exportation
53
Refers to the fraudulent act of importing any goods into the Philippines or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods
Smuggling
54
Refers to a domestoc port open to both domestic and international trade, including principal ports of entry and subports of entry
Port of Entry
55
Effectivity date of the CMTA
June 16, 2016
56
Refers to a place where a vessel, ship, aircraft or train unload its shipments from where they will be dispatched to their respective consignees
Port of Discharge
57
This Act shall be known as the “Customs Modernization and Tariff Act”
Republic Act No. 10863
58
It may be availed upon pending seizure proceedings
Tentative Release
59
It is the chief port of entry of Customs District wherein it is situated and is the permanent station of the District Officer of such port
Principal Port of Entry
60
CMTA was published in Manila Bulletin
June 1, 2016
61
It is the document needed for goods intended for re-exportation
Certificate of Identification
62
Who has the power to subject public premises to customs jurisdiction?
President of the Philippines
63
What law does the RA 10863 replaced which is also known as “Tariff and Customs Cod of 1978?”
Presidential Decree No. 1464
64
Who has the authority to promulgate rules and regulations for the enforcement of the CMTA?
Commissioner subject to the approval of the Secretary of Finance
65
Refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight
Bill of Lading
66
Who has the power to open or close any port of entry?
President of the Philippines
67
Refers to persons repsonsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of sich shipment from point of receipt to the point of destination
International Freight Forwarder
68
Refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the Bureau seeks redress before the Bureau, the Secretary of Finance, or competent court, as the case may be
Appeal
69
Document needed to be presented by authorized persons to conduct search, seizure and arrest
Mission Order
70
When shall the Commissioner submit an annual report on the performance of the Bureau for the enforcement of the CMTA?
On or before March 31 of the following year
71
Who has the power to demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage?
Commissioner of Customs
72
Refers to the act of bringing imported goods directly or through transit into a free zone
Admission
73
It is the power of the President upon recommendation of National Economic and Development Authority under Section 1608 of the CMTA
Flexible Clause
74
Who shall have access to and the right to be furnished with copies of liquidated goods declaration?
Tariff Commission
75
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
76
Refers to the movement of goods from free zone going to customs territory
Constructive Import
77
Refers to the power and rights of the Bureau of Customs in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory
Jurisdictional Control
78
It is the goods referred to conditional importation
Goods under Section 800
79
In the absence of the District Collector, who shall temporarily discharge the duties of the District Collector?
Deputy District Collector
80
Refers to all taxes, fees and charges imposed under the CMTA and the National Internal Revenue Code as amended and collected by the Bureau
Taxes
81
Refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau
Security
82
This includes rules, regulations and instructions and other information for the guidance of all officials and employees of the Bureau including the public in general. This is prepared by the Commissioner subject to the approval of the Secretary of Finance
Customs Administrative Order
83
What doctrine/power is being referred by the President to subject premises to customs jurisdiction?
Power of Eminent Domain
84
Refers to the movement of goods from customs territory going to free zone
Constructive Export
85
It means exportation of goods which have been imported
Re-exportation
86
Currently, how many Deputy Commissioners do we have in the Bureau?
6
87
Refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies for the purpose of evading payment of prescribed taxes, duties and other government charges
Outright Smuggling
88
State Policy under Section 101 of the CMTA
To protect and enhance government revenue, Institue fair and transparent customs and tariff management that will efficiently facilitate international trade , protect and enhance government revenue , Prevent and curtail any form of customs fraud and illegal acts, Modernize customs and tariff administration
89
Who may be a declarant?
Importer, Exporter, Customs Broker, Atty in Fact
90
Refers to return, in whole or in part, of duties and taxes paid on goods
Refund
91
Dwelling house may only be entered by persons with police authority through ____
A warrant issued by Judge of competent court
92
What is the import duty rate applicable for goods withdrawn from warehouse for consumption?
Duty rate at the time of withdrawal
93
Refers to person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators
Carrier
94
The Bureau shall issue binding and advance decision and ruling at request of an interested party on matters pertaining to importation of goods within ______ days from submission of necessary documents and information
30
95
When does importation begin?
When the carrying vessel or aircraft enters the Philippine territory with the intention to unload therein
96
How may the President of the Philippines subject premises to customs jurisdiction?
By executive order
97
Refers to areas in the Philippines where customs and tariff laws may be enforced
Customs Territory
98
Are goods previously exported from the Philippines when imported into the Philippines are still subject to duty upon importation?
Yes
99
Refers to articles, wares, merchandise and any other items which are subejct of importation or exportation
Goods
100
It issued the Certificate of Registration or Professional Identification Card of a Customs Broker
Professional Regulatory Board and Professional Regulation Commission