Title IV Chapter 1

56問 • 1年前

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the period to file goods declaration may be extended

for another 15 days

which among the following statements is not true regarding filling of goods declaration?

extension of period to file the same maybe granted by the BOC motu proprio

if the B/L or AWB or equivalent transport document is consigned to order, the holder of the same is considered owner of the imported goods,if duly endorsed by the

consignor

the holder of the BL or AWB or equivalent transport document is considered owner of the imported goods, if duly endorsed by the

consignee

a request for the extension of the period to file the goods declaration nust be made

before expiration of the original period for filling

the period to lodge goods declaration maybe adjusted by the

Commissioner

who may be considered owner of imported goods

all of the above

the bureau shall permit electronic lodgement of the goods declaration

at any designated customs office

which among the following statements is/are true regarding liability of importer for duties, taxes, fees, and other charges?

all of the above

imported goods shall be

entered through customs office at port of entry or admitted to or removed from freezone

a goods declaration maybe for

all of the above

imported goods are generally subject to lodgement of goods declaration. Goods Declaration for customs transit are generally cleared through a formal entry process

only the first statement is true

when CMTA was promulgated, goods of commercial nature with FOB/FCA value of less than __ are cleared through informal entry process

P50,000

the maximum amount of FOB/FCA value, specified in sec402(a), CMTA,which maybe cleared through informal entry process, shall be adjusted every

3yrs

the maximum amount of FOB/FCA value, specified in sec402(a), CMTA,which maybe cleared through informal entry process, shall be adjusted periodically by the

secretary of Finance

the maximum amount of FOB/FCA value, specified in sec402(a), CMTA,which maybe cleared through informal entry process, shall be adjusted using Consumer Price Index published by

PSA

personal effects are cleared through informal entry process if

both a & b

he/she may adjust value of goods of commercial nature to be cleared through informal entry process, without prejudice to periodic adjustment of such value under sec 402(a) , CMTA

commissioner

all importation through formal entry shall be covered by a letter of credit or any verifiable commercial document evidencing payment. Personal effects , if not in commercial quantity, are usually imported through informal entry

only the second statement is true

lodging of a provisional goods declaration maybe allowed when

declarant foes not have all supporting documents required

lodging of provisional goods declaration maybe allowed provided that

it substantially contains yhe necessary information

as far as practicable, the format of GD shall conform with international standars. The bureau shall give the option of electronic lodgement of GD

only the first statement is true

the data required in the GD shall be limited to such particulars demmed necessary for

all of the above

BOC shall require supporting documents necessary to ensure that all requirements of the law have been complied with. Translation of supporting documents is generally not required

both statements are true

the period to lodge GD is__

15days

the period to lodge GD is counted from date of

discharge of last package from vessel or aircraft

lien on imported goods, arising from duties, taxes, fees and other charges, maybe enforced

while such goods are under customs custody

importations by the government are generally subject to duties, taxes, fees and other charges

true

lodging of provisional goods declaration maybe allowed provided that the declarant undertakes to complete the information or submit supporting documents within __ days

lodging of provisional goods declaration maybe allowed provided that the declarant undertakes to complete the information or submit supporting documents within the period allowed, counted from

filing of provisional goods declaration

goods under provisional GD may not be released, until the information is completed or the supporting documents are submitted with the BOC. If provisional GD is accepted, the duty treatment of the goods shall not be different from that of goods with complete declaration

only the second statement is true

when lodging provisional GD, the initial period to complete the information or submit supporting documents may, for valid reasons, be extended for __ days

advance lodgement and clearance of GD and supporting documents pertain to lodgement and clearance prior to

arrival of the goods

derelicts and goods recovered from sea or from abandoned wrecks are ynder jurisdiction of

ports where the goods arrive

who may claim derelicts and goods recovered from sea or frim abandoned wrecks

all of the above

derelicts and goods recovered from sea or from abandoned wrecks shall be retained in custody of Bureau. If not claimed, theyre deemed property of the salvor

only the first statement is true

the customs officer nearest the scene of the wreck at sea, under sec418, CMTA, shall take charge of the goods saved and ahall immediately notify__ or the nearest customs office

collector

customs officer, who represents the __ at the salvage , shall examine and receive the inventory made on derelicts and goods from abandoned wrecks to prevent any attempt to commit fraud

collector

GD, after having been lodged , maybe amended

by the declarant

to amend GD, after lodgement, the request therefor, with intended amendments, must be received

prior to final assessment or examination

under sec410 , CMTA, GD covered by one BL / AWB over goods partly for consumption and party for warehousing

b. maybe both entered simultaneously for release

UCPDC, as mentioned in sec415 CMTA, refers to

Uniform Customs and Practice for Documentary Credits

the CMTA recognizes internationally accepted standards and practices on the mode of payment and remittance covering importa and exports. These standards and practices repeal all laws and rules in the Philippines inconsistent therewith

only the first statement is true

the following statements are true, regarding examination of samples, except

none of the above

in cases of vessel/aircraft wrecked in the Philippines, the goods should always pass through the customs office in the district in which they were cast ashore or unloaded. the owner of vessel/aircraft may export the remains of the wreck without need for examination and inspection

both statements are false

in cases were goods saved from wreck are forwarded to the port of destination under sec417 CMTA, the same maybe forwarded with manifests, and duly certified by

customs officer in charge of the goods

the description of goods in GD must be sufficient and specific to enable goods to be identified for

all of the above

which among the following is not true regarding description of goods un GD

a general description in the GD is sufficient

which among the following should be contained in a commercial invoice

all of the above

which among the following should be contained in a non-commercial invoice

all of the above

ICC, as mentioned in sec415, CMTA, refers to

International Chamber of Commerce

which among the following are contained in the goods declaration

all of the above

which among the following are contained in the goods declaration

all of the above

in case of provisional goods declaration, the declarant undertakes to complete the same within ___

45days

in cases of provisional goods declaration, the declarant undertakes to complete the same within the period under the CMTA, counted from

filing of provisional goods declaration

in cases of vessels wrecked in the Philippines the remains thereof includes sea stores. Sec 417, CMTA, the remains of the wreck maybe exported, upon payment of duties, taxes and other charges

only the first statement is true