A customs broker intends to lodge a Goods Declaration for an imported shipment but realizes that the necessary regulatory permit has not yet been obtained, although an application was filed prior to the shipment's departure from the country of origin. Which of the following steps can the customs broker take?

Importer XYZ imported packaging materials for a product they intended to export. The materials were indeed used for packing the exported products. However, XYZ exported the product 14 months after the importation of these materials. If XYZ now wants to claim Duty Drawback for the imported packaging materials, how would the Bureau likely view this claim?

A business imports commercial goods with an FOB value of Php45,000. Which of the following statements best describes the requirement for goods declaration?

In the context of the VASP Accreditation Committee (VAC) and its functions:

A Carrier is transporting imported goods for Customs Transit. Which of the following statements regarding the security they must post is CORRECT?

In the structure of the Customer Care Center (CCC), which of the following officers is primarily responsible for ensuring that cleared documents are appropriately provided to the rightful stakeholders?

A certain batch of goods arrived at the port on January 1. If no Goods Declaration is filed, by which date would these goods be considered impliedly abandoned?

Luna Corp., a Free Zone Locator, intends to transfer goods between two Free Zones. Which document or permit is essential for this movement of goods?

A company plans to import a technical film for non-profit exhibition in various educational institutions across the Philippines. The film is deemed important for academic purposes. If they seek to enjoy tax/duty exemption for this film, whichspecific requirement must they adhere to, apart from submitting the necessary documents?

Mr. Cruz is importing a set of personal items valued at Php 9,500.00 FOB. The items include a hand-crafted ornament declared as "of no commercial value", two bottles of wine, and a pack of cigars. Which of the following statements is correct regarding Mr. Cruz's importation?

A company's Authority to Operate a CBW is nearing its expiration. The lease contract for the CBW location is for a period of 2 years. How long will the renewed Authority to Operate be valid?

Mr. Cruz, a Dual Filipino Citizen, is preparing to send a Balikbayan Box. What are the necessary attachments that Mr. Cruz should provide along with the Information Sheet for his shipment?

A Customs Officer questions the Certificate of Origin (CO) of an importer's goods. The importer then requests the District Collector to verify the CO. When the verification results come back, it's found that the CO is inaccurate. What is the immediate consequence?

Mr. De La Rosa, a District Collector, received a request for donation of unsold goods that had undergone three public auctions. The items include regulated medicines. Which of the following steps is NOT necessary to complete the donation process?

A Deconsolidator is registering with the Bureau's Account Management Office (AMO). In addition to a completed AMO application form and a list of Consolidators, what other document must be submitted to confirm the Deconsolidator's responsibility for restricted items?

Mr. Domingo, a customs broker, lodges a declaration on behalf of a client. At the time of lodgement, he possesses all the necessary information and documents, but he failed to indicate the nature of the goods declaration. How will the Bureau treat Mr. Domingo's declaration?

A Deconsolidator received a sea shipment notice that was on a 4-day shipping duration. When must the Deconsolidator transmit the Information Sheet and supporting documents electronically to ensure timely compliance with the customs regulations?

Mr. Domingo, a returning resident, was previously abroad for 9 years. He is returning to the Philippines and brings with him personal and household items valued at Php300,000. He last availed the tax and duty exemption privilege 7 years ago. Which of the following is true regarding Mr. Domingo's situation?

A foreign traveler with diplomatic status arrives in the Philippines carrying US$12,000 in foreign currency and Php55,000 in local currency. Which of the following correctly describes the required procedures this traveler must follow upon arrival?

Mr. Gonzales, a foreign expert in tropical agriculture, has been working in the Philippines for a year and has imported a vehicle for his personal use. If he plans to stay for another year and will then re-export the vehicle upon the expiration of his contract, for how long, from the expiration of his term or contract, does he initially have to commit to either the exportation or payment of duties, taxes, and other charges?

A local exporter, Ms. Lopez, is sending goods to a country under a Free Trade Agreement. She wants to certify the origin of the goods. Which of the following methods is NOT explicitly stated as a mode for Ms. Lopez to certify the origin of her goods?

r. Juan, a seasoned customs broker, filed a refund claim on behalf of a client due to an error in assessment. After waiting for 28 days, he hasn't received a decision from the Office of the Commissioner (OCOM) on the claim's approval or disapproval. What can Mr. Juan expect next regarding his client's refund claim?

A parcel arriving at the customs contains various items totaling a value of Php 8,000.00 FCA. Within this package is a specialized medical equipment that usually requires documentation from a regulatory agency. If the specialized medical equipment is for personal use, how would customs treat this importation?

Mr. Lopez is an owner of a manufacturing company located within a Free Zone. He has engaged in several importation activities throughout the past two years. Recently, he received a notice from the Bureau to present specific records related to his importation activities. Which among the following documents is Mr. Lopez NOT obligated to present?

A Philippine-registered shipping line purchases goods abroad to sell on board as saloon stores. Upon arrival at a Philippine port, they find that they have a surplus of these supplies from a foreign port. What can be said about the status of these surplus supplies?

Mr. Lopez operates a Private Customs Bonded Warehouse (CBW) and has been granted the Authority to Operate with the warehouse number "Pv-5678." He has recently established an extension warehouse. Which of the following would be the correct number format for his extension warehouse?

A prominent corporation, Delphinus Corp., showed interest in participating in a negotiated sale. However, 11 months ago, Delphinus Corp. was disqualified for non-compliance during a previous negotiated sale. Considering the policies regarding participation in a negotiated sale, which of the following statements is accurate?

Mr. Lopez, a non-accredited importer, failed to mark the imported goods as required under Section 710 of the CMTA within the stipulated time after receiving the Notice to Mark from the District Collector. Which of the following statements best describes the consequence of Mr. Lopez's inaction?

A Provisional Goods Declaration is lodged by Ms. Tan for an import shipment. The Bureau's system flags her declaration. Considering the rules governing PGDs, which of the following system flags might Ms. Tan expect for her declaration?

Mr. Martinez imports goods into a Free Zone. When he later decides to withdraw the goods for consumption in the Customs Territory, which of the following steps must he undertake regarding the duties and taxes?

A registered Customs Broker, Maria, was approached by John, a suspended Customs Broker. John asked Maria to file goods declarations on his behalf using her registration, assuring her that he would be responsible for the accuracy of the declarations and any other liabilities. Maria agrees and starts working on the declarations. Which of the following statements correctly describes Maria's actions?

Mr. Martinez, an accredited customs broker, faced accusations of failing to keep and maintain the prescribed records for an importation transaction. The Bureau later found out that he also denied authorized customs officers access to the required records related to the transaction. What are the potential penalties Mr. Martinez might face for these offenses?

A returning Filipino resident has dutiable goods in his accompanied baggage worth Php15,000 and wants to re-export these goods. He opts to deposit these goods temporarily and chooses to use a Bureau-owned deposit facility. What set of conditions must he comply with for the temporary deposit?

Mr. Ramirez is an operator of a Customs Bonded Warehouse (CBW) and wants to introduce some structural changes to the warehouse. He intends to add a new storage area and change the office space layout without affecting the ingress and egress of the warehouse. What action should Mr. Ramirez take before proceeding with these structural changes?

A ship carrying a large amount of hazardous waste arrives at the port for transshipment purposes. Which of the following is the most appropriate action?

Mr. Ramirez, a Filipino fisherman, has recently returned from a fishing expedition and imported aquatic products caught by his Philippine-registered vessel. Which among the following is NOT a document he needs to file with the Bureau in relation to the tax and/or duty exemption?

A shipment arriving at the customs office has an FOB value of Php45,000.00. Which of the following best describes the process for this shipment's customs clearance?

Mr. Ramon, an exporter, is planning to re-export foreign goods that were mistakenly shipped to his facility. Which of the following is the appropriate document he needs to process for the re-exportation?

A shipment containing goods prohibited under the Basel Convention arrives at the port. Without prior authorization, the goods are flagged for transshipment. What is the likely consequence?

. Mr. Reyes, a cargo forwarder, recently engaged in transshipment activities and wishes to facilitate a direct transfer of goods from one vessel to another outside the Port of Entry. Which of the following best describes the prerequisites and conditions that Mr. Reyes must fulfill for this specific transshipment?

A shipment is subject to an AO due to a suspicion of submission of forged documents causing undervaluation. The consignee, broker, or representative is not present during the scheduled time of inspection. Which of the following statements is true?

Mr. Reyes, a Qualified Filipino, is planning to send a Balikbayan Box to his family in the Philippines. To ensure compliance with customs regulations, which of the following MUST he provide?

A shipment of personal effects, not in commercial quantities, arrives at a Centralized Office maintained by the Bureau. How should this shipment be processed?

Mr. Sanchez, a local store owner, has imported goods on display. An authorized customs officer demanded proof of duties and taxes payment. Mr. Sanchez was unable to provide the proof within the prescribed 15-day period. Which of the following is the most appropriate step for the customs officer to take?

A stakeholder wishes to purchase accountable forms and has some inquiries regarding their transaction. Who among the following officers at the CCC should assist the stakeholder?

Mr. Santos, a Customs broker, facilitated the transport of foreign goods from a Port of Entry to another Port of Entry for Outright Exportation. Which of the following requirements is pertinent to his actions?

A technical issue arises in the form of a computer systems breakdown during the clearance process of express shipments. Which of the following steps would the Bureau immediately resort to?

Ms. Clara, an OFW returning after a stay of 12 years abroad, decides to bring a refrigerator, a television, and an oven, each valued at Php60,000. She hasn't availed of any duty and tax exemption privileges for the past 11 years. Considering her appliances, which statement is correct?

A Third Party had its registration revoked for submitting forged documents during its application process. Which of the following must be ensured by the Bureau as per the provided administrative provision?

. Ms. Dela Cruz, a customs broker, has assisted her client, an importer, in the customs clearance process. A year after the transaction, the Bureau conducts an audit examination of the importer's records. Which among the following reasons is NOT valid for the Bureau's decision to conduct this audit examination?

A vessel from a foreign port arrives in the Philippines. Which of the following statements is NOT correct in relation to the arrival and procedures of vessels?

Ms. Dela Cruz, a customs broker, lodged an entry for consumption on a Wednesday. If the officially disseminated exchange rate by Bangko Sentral ng Pilipinas for the previous Friday was PHP 50 = USD 1, but then on the immediate Thursday (a day after the lodgment) a new rate of PHP 52 = USD 1 was published, which exchange rate will Ms. Dela Cruz use for the computation of duties and taxes for her entry?

A Warrant of Seizure and Detention (WSD) was issued for a certain shipment. However, upon further inspection, it was determined that the offense pertained only to specific packages within the shipment. What is the appropriate action for the customs officer?

Ms. Liza, a Customs broker, is handling goods for transshipment. Unfortunately, the goods could not be loaded within 30 calendar days due to an unexpected legal order from a competent authority. Which of the following statements is true regarding the period to load the goods for transshipment?

After a hearing conducted by the Commission to clarify facts on a tariff classification dispute, within how many working days should the Commission ideally issue a ruling in a standard case?

Ms. Reyes, while filing a refund application at the Office of the District Collector (ODC), realized she forgot to bring the Original Commercial Invoice. However, she did have a certified true copy of it. Would the ODC accept her refund application without the original commercial invoice?

After inspection of goods under an Alert Order, the District Collector determines there's no evidence of a violation. What course of action should the District Collector take regarding the AO for non-perishable goods?

Ms. Santos, an operator of an off-dock CFW, discontinues her operations and wishes to close the CFW. Which of the following statements is TRUE regarding her liabilities?

An applicant for the AEO Program must meet certain conditions before applying. Which of the following statements is TRUE regarding these conditions?

When exporting goods from the Philippines:

An arriving vessel is being inspected for its onboard stores. The Customs Senior Boarding Officer wishes to break the seal of a container to inspect its contents. Under which circumstance(s) is this allowed?

Which of the following statements regarding the conditions for the availment of tax and duty exemptions on relief consignments during a national or local state of calamity is NOT accurate?

An importer disagrees with the District Collector's reclassification decision and believes that the product description isn't specifically provided in any AHTN heading or subheading. If the District Collector determines that this issue is highly technical, which of the following is NOT a subsequent procedure?

. If the Port of Manila CCC requires administrative support such as office supplies and capacity building activities, who should they coordinate with?

An importer has just lodged a Goods Declaration. After two hours, the Bureau received derogatory information, suggesting possible customs fraud. Which of the following actions is the Bureau most likely to take?

Regarding the PIHARC-OSS facility and its operations, which of the following statements is TRUE?

An importer has previously received an Advance Ruling for a specific product. A few months later, they wish to get another ruling for the same product due to some updated circumstances. Which of the following statements is TRUE regarding the possibility of requesting a new Advance Ruling?

With regards to the Simplified Cargo Clearance for Relief Consignments:

An importer intends to file an application for an Advance Ruling on two separate products under different subheadings but decides to file them as one application to save time. Which of the following would apply to the importer's decision?

Sarah is an independent customs broker who has recently submitted her complete registration documents for third-party status. She has been asked to pay an annual registration fee. While preparing the payment, Sarah wonders how long her registration will be valid. According to the implementing rules and regulations:

An importer lodged a Goods Declaration but encountered technical issues which prevented its registration. The technical issues persisted until the last day of the prescribed period for lodgment. What can be concluded regarding the status of the imported goods in this scenario?

Suppose a CBW Operator's application is denied by the Commissioner. If the Operator opts to file a Motion for Reconsideration, what is the maximum time frame within which the Commissioner must decide to affirm or reverse the denial after receiving the Legal Service's recommendation?

An importer lodged a provisional goods declaration due to the lack of certain import documents. Despite efforts, they failed to submit the required supporting documents within the 45-day period from lodgement. What consequence does the importer face?

Suppose an Advance Ruling was issued three years ago, but the Commission has recently discovered that the Applicant provided misleading material information during the application process. According to the provided provisions, what is the most immediate action the Commission can take?

An importer lodges a Goods Declaration for a shipment that arrives at the airport. After the assessment, the importer proceeds with the payment. Which of the following sequences correctly represents the payment procedure for air shipments?

The AECO is expected to send an e-IFCM for a flight coming from a country in Asia. What is the prescribed time to send this e-IFCM?

An importer lodges an importation with a declared value significantly lower than prevailing market rates. The District Collector suspects undervaluation and sends a recommendation for compulsory acquisition to the Commissioner of Customs. How long does the Commissioner have to act on the recommendation, especially if the goods in question are perishable?

The Bangko Sentral ng Pilipinas failed to publish an exchange rate on a specific Friday. When Mr. Lopez, a customs broker, is to compute duties and taxes on the following Monday, which guideline should he follow regarding the exchange rate?

An importer received an Alert Order (AO) due to suspected misdeclaration. Upon review, the AO only stated "suspected misdeclaration" without specifying the suspected actual contents of the shipment. What is the most likely issue with the AO?

The Bureau finds that the AECO's duties, taxes, and other charges for a particular shipment amount to Php5,200,000. What is the appropriate action for the District Collector if the AECO's security deposit remains at Php5,000,000?

An importer wishes to lift the implied abandonment status of a particular set of goods. Which of the following is NOT one of the conditions or elements that need to be included in their request for lifting?

The CCC requires additional staffing to handle an increase in operations. Which entities should the District Collector coordinate with to ensure the appropriate budgetary support and personnel management?

An importer, Mr. Johnson, disagrees with the BOC's tariff classification of a particular product. Mr. Johnson, however, has an ongoing application for an advance ruling for the same goods. What is the most appropriate action for Mr. Johnson?

The Post Clearance Audit Group (PCAG) of the Bureau is maintaining a comprehensive database of Importer and Customs Broker profiles. Mr. Aguilar, a researcher, is trying to obtain information on a specific Customs Broker from the Bureau. Which of the following items is NOT part of the records the PCAG keeps about Customs Brokers?

An importer, Mr. Santos, had his goods acquired by the Commissioner of Customs due to an unconscionably low declared value. Dissatisfied with the decision, he appealed to the Secretary of Finance, who affirmed the Commissioner's decision. What recourse is available to Mr. Santos, and within what period should he pursue it?

The XYZ Corporation has applied to operate a Duty-Free warehouse under the supervision of the Bureau. After the submission of all necessary documents and a satisfactory inspection report, the District Collector has not provided any recommendation on the application for 10 working days. What should be the course of action by the Commissioner?

An importer, who is a sole proprietor, is applying for the first time for customs accreditation. Which of the following documents is NOT required to be submitted by the importer for the application?

Under what conditions can Customs Officers use necessary means to enter and open gates or entrances of properties not mainly used as dwelling houses?

An individual coming to settle in the Philippines brought along with them personal and household effects, professional instruments, and tools of trade from their former place of abode. Which among the following is NOT one of the documents they need to file with the Bureau of Customs for their goods?

Which of the following is NOT a benefit that Level 2 AEO members may receive?

A shipment with an FCA or FOB value of Php45,000.00 is received. Which of the following procedures would be the most appropriate for this shipment?

Which of the following is NOT a ground for modification of an Advance Ruling?

During the clearance process for De-Minimis Shipments, a physical examination discovers discrepancies between the actual shipment details and the CIFCM. Which of the following actions would be the next step?

Which of the following is NOT a requirement for an Off-Dock & Off-Terminal CFW Application?

If a certificate of authority is issued to a Customs Bonded Warehouse (CBW), where should the certificate be displayed?

Which of the following is NOT among the documents that need to be submitted to PIHARC-OSS during the processing of relief consignments?

f Mr. Gomez, the Customs Operations Officer V (COO V), identifies that additional documents are required for a PGD, what status will he select in the system?

Which of the following statements regarding the Police Authority as exercised by Customs Officers and Deputized Officers is TRUE?

Importer ABC, after paying duties and taxes, realized that there was a manifest clerical error in the invoice weight which led to an overpayment of duties. ABC decided to file a refund claim. However, the overpayment amounted to P4,800. How would the Bureau likely handle this claim?

Which of the following statements regarding VASPs (Value Added Service Providers) is accurate?