cao 1-2022 (def terms)
問題一覧
1
shall refer to goods which are neither raw materias nor supplies which enhance the finished products to be exported.
ACCESSORIES
2
shall refer to a responsible official of the
CW named and designated by the operator as the person, other than himself, answerable and liable to the Bureau for all the operational aspects of the warehouse.
ACCOUNTABLE OFFICER
3
shall refer to a natural or juridical person authorized by the Bureau to be a client/end-user of Industry-specific CBW (ICBW).
ACCREDITED CLIENT/END USER
4
shall refer to client-exporters accredited by the Bureau to receive finished goods manufactured by MCBWs to be used in their registered export activities.
ACCREDITED CLIENT-EXPORTER
5
shall refer to an Industry-Specific Customs Bonded Warehouses (ICBW) where supplies, spare parts, in-flight duty-free items and such other goods necessary for the reasonable requirements of the aircraft, its crew and passengers are stored.
AIRLINES CBW AND AIRLINES CATERING CBW
6
shall refer to a written Order issued by the Commissioner, District Collector', or other customs officers authorized in writing by the Commissioner after the Lodgement of Goods Declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by the Bureau.?
ALERT ORDER
7
shall refer to the authority given by the Bureau allowing persons, natural or juridical, to establish and operate a CBW.
AUTHORITY TO OPERATE
8
shall refer to the document issued by the District Collector allowing transfer or sale of imported raw materials, semi-finished products, or finished products to another CBW, Client-Exporter, Client/End-User, or Freeport Zone locator for subsequent export. Transfers to subcontractors or members of CCBW shall be covered by Authority to Transfer only.
AUTHORITY TO TRANSFER OR SELL
9
-shall refer to the automated system to be adopted by the CBW operator as a tool to determine and monitor the stock inventory of imported raw materials from the time of its entry into the CBW up to liquidation of the covering warehousing entry.
AUTOMATED INVENTORY MANAGEMENT SYSTEM
10
shall refer to the automated system to be utilized by the Bureau as a tool in the effective monitoring and cancellation of bonds for the liquidation of raw materials/entries.
AUTOMATED BONDS MANAGEMENT SYSTEM
11
shall refer to the Bureau of Customs.shall refer to the Bureau of Customs.
BUREAU
12
shall refer to the document signed by the Commissioner of Customs and issued by the Bureau to persons, natural or juridical, duly authorized to operate a CBW, to be an accredited member, accredited subcontractor or accredited client/end-user stating its name, authority (license) number, exact office and warehouse address, date of grant and expiry of authority and type of the approved warehouse, renewable every three (3) years, after proper reevaluation and favorable recommendation by the CBWC.
CERTIFICATE OF AUTHORITY TO OPERATE
13
shall refer to the document certifying that the finished products to be exported is from a particular warehousing entry, and also to determine whether or not a particular entry is partially or fully consumed.
CERTIFICATE OF IDENTIFICATION
14
shall refer to the document issued by the Bureau to an entity registered as importer and recognized to electronically lodge goods declaration in the Bureau's existing registration system.
CERTIFICATE OF IMPORTER ACCREDITATION
15
shall refer to the document issued by the Bureau certifying the conduct of inspection over the cargo for export and its actual loading on the exporting carrier.
CERTIFICATE OF INSPECTION AND LOADING
16
shall refer to a natural or juridical person engaged in the manufacture or export of products utilizing goods, raw materials, accessories and packing materials sourced from a CBW and members subject to the condition that finished products
shall be exported within the period prescribed by existing laws and regulations
CLIENT EXPORTER
17
shall refer to the system of registration provided for Bureau stakeholders adopted under Customs Memorandum Order (CMO) No. 39-2008.
CLIENT PROFILE REGISTRATION SYSTEM
18
shall refer to a procedure to be adopted by the Bureau in assessing the degree of compliance of a warehouse operator with relevant CBW rules and regulations and in taking any action on the CBW's Authority to Operate or any extension thereof. The CRS shall be developed by the Bureau subject to review by the Department of Finance (DOF) and consultation with concerned stakeholders. CRS may be applied to accredited members of CCBWs and accredited subcontractors.
COMPLIANCE RATE SYSTEM
19
shall refer to a warehouse authorized/licensed by the Bureau to import, receive, and store, without payment of duties and taxes and under bond, goods, raw materials, accessories and packing materials either for manufacture into finished products for export or storage for the account of accredited exporter/client.
CBW
20
shall refer to the committee created to act on applications for the establishment and operation of CBW, renewal of Authority to Operate CBWs, application as member of a CCBW, application as subcontractor of a CBW and other related matters pertaining to the operation of a CBW.shall refer to the committee created to act on applications for the establishment and operation of CBW, renewal of Authority to Operate CBWs, application as member of a CCBW, application as subcontractor of a CBW and other related matters pertaining to the operation of a CBW.
CUSTOMS BONDED WAREHOUSE COMMITTEE
21
shall refer to a natural or juridical person who has a duly approved Authority to Operate a CBW issued by the Bureau. For CCBWs, CBW operator shall refer to the mother warehouse.
CUSTOMS BONDED WAREHOUSE OPERATOR
22
shall include customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises over which the Bureau shall have exclusive control, direction, and management for customs purposes?.
CUSTOMS PREMISES
23
shall refer to a violation of customs law committed when an imported material entered through the warehousing scheme and destined for transit to a particular CBW, Free Zone locator/enterprise, or from the CBW to the port or airport for exportation, is brought to some place other than its intendedshall refer to a violation of customs law committed when an imported material entered through the warehousing scheme and destined for transit to a particular CBW, Free Zone locator/enterprise, or from the CBW to the port or airport for exportation, is brought to some place other than its intended
DIVERSION
24
shall refer to the act, documentation, and process of bringing imported goods into the customs territory, including goods coming from the Free Zones
ENTRY
25
shall refer to an area of a CCBW and ICBW with sufficient space for examination and storage of goods
EXAMINATION AND STORAGE AREA
26
shall refer to the act, documentation, and process of bringing goods out of Philippine Territory
EXPORTATION
27
shall refer to a separate warehouse authorized by the Bureau to form part of an already existing CBW to optimize capacity and efficiency in its shall refer to a separate warehouse authorized by the Bureau to form part of an already existing CBW to optimize capacity and efficiency in its operations
EXTENSION WAREHOUSE
28
shall refer to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No.
7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No.
9728; and such other freeports as established or may be created by law.
FREE ZONE
29
shall refer to articles, wares, merchandise and any other items which are subject of importation or exportation?.
GOODS
30
shall refer 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
31
shall refer to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission.?
IMPORTATION
32
shall refer to the process of accounting the usage of bonded raw materials, including wastages, in the manufacture of finished products for export as against the importation by CBWs of raw materials using the FOM.
LIQUIDATION OF RAW MATERIALS
33
shall refer to the registration of a goods declaration with the Bureaulo.
LODGEMENT
34
shall refer to an entity accredited to operate under an existing CCBW established for the manufacture of products using imported duty and tax-free raw materials or components subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations.
Members may either be accredited by the Bureau alone or jointly with the GTIDO in case of entities engaged in the manufacture of garments.
MEMBER
35
shall refer to an
Industry-Specific CBW authorized by the Board of Investments (BOI) in proper cases, to serve as the supply depot for the storage, deposit, safe-keeping of spare parts components, semi-finished products and raw materials including the packing, covering, putting-up, marking, labelling, cutting or altering to customer's satisfaction, mounting and/or packaging into kits or marketable lots thereof to fill up transactions and sales made by its officers of parent companies and to serving as a storage of goods purchase locally by the home office of the multinational for export abroad under the supervision of the Bureau.
MULTINATIONAL REGIONAL BONDED WAREHOUSE
36
Multi-Purpose Declaration - shall refer to a customs single administrative document accomplished by the importer, or his duly licensed broker, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the article/s being imported, its value, volume, weight, and any relevant description thereof,
whether entered
through
consumption or through warehousing which will assist the Bureau in assessing the taxes and duties due on the imported article.Multi-Purpose Declaration - shall refer to a customs single administrative document accomplished by the importer, or his duly licensed broker, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the article/s being imported, its value, volume, weight, and any relevant description thereof,
whether entered
through
consumption or through warehousing which will assist the Bureau in assessing the taxes and duties due on the imported article.
MULTI PURPOSE DECLARATION
37
shall refer to goods liable to perish11 such as agricultural products, flavorings, chemicals with maximum shelf life of six (6) months or other similar items.
PERISHABLE GOODS
38
shall refer to a system to secure and monitor premises, storage and production areas of CBWs including the safety of personnel.
PHYSICAL SECURITY FEATURE
39
shall refer to an automated system to be adopted and utilized by the Bureau in determining the volume and value of the raw materials exported and subject for liquidation, including the duties and taxes due on the allowable residues/wastages/by-products and other portion of the imported article/s, entered through warehousing, no longer usable for the manufacture of the goods to be exported.
RAW MATERIAL LIQUIDATION SYSTEM
40
shall refer 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
41
shall refer to imported raw
materials or goods that have undergone processing which shall used in the further manufacture of finished products for export. They are also termed as "intermediate products."
SEMI FINISHED PRODUCTS
42
shall refer to a person or company accredited by the Bureau, and GTIDO in case of garments, to undertake or perform, for a definite period, certain manufacturing operations or activities incidental to the manufacture of bonded raw materials into finished products in behalf of a CBW and members in cases where the latter's facilities are insufficient to address its immediate requirements or due to lack of material time to meet export commitments.
SUB CONTRACTOR
43
shall refer to imported consumable and disposable indirect materials that are needed in the maintenance, operation and production of the MCBW. Such materials are not included in FOM of the finished products and are not duty/tax-free unless authorized by the BOI or exempted by the DOF.
SUPPLIES
44
shall refer to a customs document that accompanies the transfer or transit underguard of bonded imported goods to a Free Zone locator/enterprise or to another
CBW and serves as proof of delivery or receipt of the goods at its intended destination duly acknowledged on its face by the Collector of Customs or his duly authorized representative. It is also commonly referred to as a "boatnote".
TRANSFER NOTE
45
shall refer to the customs procedure under which goods are transported under customs control from one customs office to another or to a Free Zone locator/enterprise.
TRANSIT
46
shall refer to the act of fraudulent concealment, removal, or repacking merchandise in any CBW; or fraudulent alteration, defacement, or obliteration of any markings or numbers placed upon packages deposited in such warehouse, or aiding or abetting any such actsl3.
UNAUTHORIZED REPACKING
47
shall refer to a bank of information and reference values which shall be utilized by the Bureau in assessing the taxes and duties due on the
WASTAGE VALUATION DATA BASE
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BSCA_Ebreo, Hazelle Anne G. · 43問 · 2年前bl midterms reviewer
bl midterms reviewer
43問 • 2年前CM midterms reviewer
CM midterms reviewer
BSCA_Ebreo, Hazelle Anne G. · 38問 · 2年前CM midterms reviewer
CM midterms reviewer
38問 • 2年前TM 1
TM 1
BSCA_Ebreo, Hazelle Anne G. · 99問 · 2年前TM 1
TM 1
99問 • 2年前TM 2
TM 2
BSCA_Ebreo, Hazelle Anne G. · 60問 · 2年前TM 2
TM 2
60問 • 2年前EC1
EC1
BSCA_Ebreo, Hazelle Anne G. · 75問 · 2年前EC1
EC1
75問 • 2年前CM2
CM2
BSCA_Ebreo, Hazelle Anne G. · 60問 · 2年前CM2
CM2
60問 • 2年前CM1
CM1
BSCA_Ebreo, Hazelle Anne G. · 6問 · 2年前CM1
CM1
6問 • 2年前TM 1
TM 1
BSCA_Ebreo, Hazelle Anne G. · 99問 · 1年前TM 1
TM 1
99問 • 1年前問題一覧
1
shall refer to goods which are neither raw materias nor supplies which enhance the finished products to be exported.
ACCESSORIES
2
shall refer to a responsible official of the
CW named and designated by the operator as the person, other than himself, answerable and liable to the Bureau for all the operational aspects of the warehouse.
ACCOUNTABLE OFFICER
3
shall refer to a natural or juridical person authorized by the Bureau to be a client/end-user of Industry-specific CBW (ICBW).
ACCREDITED CLIENT/END USER
4
shall refer to client-exporters accredited by the Bureau to receive finished goods manufactured by MCBWs to be used in their registered export activities.
ACCREDITED CLIENT-EXPORTER
5
shall refer to an Industry-Specific Customs Bonded Warehouses (ICBW) where supplies, spare parts, in-flight duty-free items and such other goods necessary for the reasonable requirements of the aircraft, its crew and passengers are stored.
AIRLINES CBW AND AIRLINES CATERING CBW
6
shall refer to a written Order issued by the Commissioner, District Collector', or other customs officers authorized in writing by the Commissioner after the Lodgement of Goods Declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by the Bureau.?
ALERT ORDER
7
shall refer to the authority given by the Bureau allowing persons, natural or juridical, to establish and operate a CBW.
AUTHORITY TO OPERATE
8
shall refer to the document issued by the District Collector allowing transfer or sale of imported raw materials, semi-finished products, or finished products to another CBW, Client-Exporter, Client/End-User, or Freeport Zone locator for subsequent export. Transfers to subcontractors or members of CCBW shall be covered by Authority to Transfer only.
AUTHORITY TO TRANSFER OR SELL
9
-shall refer to the automated system to be adopted by the CBW operator as a tool to determine and monitor the stock inventory of imported raw materials from the time of its entry into the CBW up to liquidation of the covering warehousing entry.
AUTOMATED INVENTORY MANAGEMENT SYSTEM
10
shall refer to the automated system to be utilized by the Bureau as a tool in the effective monitoring and cancellation of bonds for the liquidation of raw materials/entries.
AUTOMATED BONDS MANAGEMENT SYSTEM
11
shall refer to the Bureau of Customs.shall refer to the Bureau of Customs.
BUREAU
12
shall refer to the document signed by the Commissioner of Customs and issued by the Bureau to persons, natural or juridical, duly authorized to operate a CBW, to be an accredited member, accredited subcontractor or accredited client/end-user stating its name, authority (license) number, exact office and warehouse address, date of grant and expiry of authority and type of the approved warehouse, renewable every three (3) years, after proper reevaluation and favorable recommendation by the CBWC.
CERTIFICATE OF AUTHORITY TO OPERATE
13
shall refer to the document certifying that the finished products to be exported is from a particular warehousing entry, and also to determine whether or not a particular entry is partially or fully consumed.
CERTIFICATE OF IDENTIFICATION
14
shall refer to the document issued by the Bureau to an entity registered as importer and recognized to electronically lodge goods declaration in the Bureau's existing registration system.
CERTIFICATE OF IMPORTER ACCREDITATION
15
shall refer to the document issued by the Bureau certifying the conduct of inspection over the cargo for export and its actual loading on the exporting carrier.
CERTIFICATE OF INSPECTION AND LOADING
16
shall refer to a natural or juridical person engaged in the manufacture or export of products utilizing goods, raw materials, accessories and packing materials sourced from a CBW and members subject to the condition that finished products
shall be exported within the period prescribed by existing laws and regulations
CLIENT EXPORTER
17
shall refer to the system of registration provided for Bureau stakeholders adopted under Customs Memorandum Order (CMO) No. 39-2008.
CLIENT PROFILE REGISTRATION SYSTEM
18
shall refer to a procedure to be adopted by the Bureau in assessing the degree of compliance of a warehouse operator with relevant CBW rules and regulations and in taking any action on the CBW's Authority to Operate or any extension thereof. The CRS shall be developed by the Bureau subject to review by the Department of Finance (DOF) and consultation with concerned stakeholders. CRS may be applied to accredited members of CCBWs and accredited subcontractors.
COMPLIANCE RATE SYSTEM
19
shall refer to a warehouse authorized/licensed by the Bureau to import, receive, and store, without payment of duties and taxes and under bond, goods, raw materials, accessories and packing materials either for manufacture into finished products for export or storage for the account of accredited exporter/client.
CBW
20
shall refer to the committee created to act on applications for the establishment and operation of CBW, renewal of Authority to Operate CBWs, application as member of a CCBW, application as subcontractor of a CBW and other related matters pertaining to the operation of a CBW.shall refer to the committee created to act on applications for the establishment and operation of CBW, renewal of Authority to Operate CBWs, application as member of a CCBW, application as subcontractor of a CBW and other related matters pertaining to the operation of a CBW.
CUSTOMS BONDED WAREHOUSE COMMITTEE
21
shall refer to a natural or juridical person who has a duly approved Authority to Operate a CBW issued by the Bureau. For CCBWs, CBW operator shall refer to the mother warehouse.
CUSTOMS BONDED WAREHOUSE OPERATOR
22
shall include customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises over which the Bureau shall have exclusive control, direction, and management for customs purposes?.
CUSTOMS PREMISES
23
shall refer to a violation of customs law committed when an imported material entered through the warehousing scheme and destined for transit to a particular CBW, Free Zone locator/enterprise, or from the CBW to the port or airport for exportation, is brought to some place other than its intendedshall refer to a violation of customs law committed when an imported material entered through the warehousing scheme and destined for transit to a particular CBW, Free Zone locator/enterprise, or from the CBW to the port or airport for exportation, is brought to some place other than its intended
DIVERSION
24
shall refer to the act, documentation, and process of bringing imported goods into the customs territory, including goods coming from the Free Zones
ENTRY
25
shall refer to an area of a CCBW and ICBW with sufficient space for examination and storage of goods
EXAMINATION AND STORAGE AREA
26
shall refer to the act, documentation, and process of bringing goods out of Philippine Territory
EXPORTATION
27
shall refer to a separate warehouse authorized by the Bureau to form part of an already existing CBW to optimize capacity and efficiency in its shall refer to a separate warehouse authorized by the Bureau to form part of an already existing CBW to optimize capacity and efficiency in its operations
EXTENSION WAREHOUSE
28
shall refer to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No.
7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No.
9728; and such other freeports as established or may be created by law.
FREE ZONE
29
shall refer to articles, wares, merchandise and any other items which are subject of importation or exportation?.
GOODS
30
shall refer 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
31
shall refer to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission.?
IMPORTATION
32
shall refer to the process of accounting the usage of bonded raw materials, including wastages, in the manufacture of finished products for export as against the importation by CBWs of raw materials using the FOM.
LIQUIDATION OF RAW MATERIALS
33
shall refer to the registration of a goods declaration with the Bureaulo.
LODGEMENT
34
shall refer to an entity accredited to operate under an existing CCBW established for the manufacture of products using imported duty and tax-free raw materials or components subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations.
Members may either be accredited by the Bureau alone or jointly with the GTIDO in case of entities engaged in the manufacture of garments.
MEMBER
35
shall refer to an
Industry-Specific CBW authorized by the Board of Investments (BOI) in proper cases, to serve as the supply depot for the storage, deposit, safe-keeping of spare parts components, semi-finished products and raw materials including the packing, covering, putting-up, marking, labelling, cutting or altering to customer's satisfaction, mounting and/or packaging into kits or marketable lots thereof to fill up transactions and sales made by its officers of parent companies and to serving as a storage of goods purchase locally by the home office of the multinational for export abroad under the supervision of the Bureau.
MULTINATIONAL REGIONAL BONDED WAREHOUSE
36
Multi-Purpose Declaration - shall refer to a customs single administrative document accomplished by the importer, or his duly licensed broker, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the article/s being imported, its value, volume, weight, and any relevant description thereof,
whether entered
through
consumption or through warehousing which will assist the Bureau in assessing the taxes and duties due on the imported article.Multi-Purpose Declaration - shall refer to a customs single administrative document accomplished by the importer, or his duly licensed broker, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the article/s being imported, its value, volume, weight, and any relevant description thereof,
whether entered
through
consumption or through warehousing which will assist the Bureau in assessing the taxes and duties due on the imported article.
MULTI PURPOSE DECLARATION
37
shall refer to goods liable to perish11 such as agricultural products, flavorings, chemicals with maximum shelf life of six (6) months or other similar items.
PERISHABLE GOODS
38
shall refer to a system to secure and monitor premises, storage and production areas of CBWs including the safety of personnel.
PHYSICAL SECURITY FEATURE
39
shall refer to an automated system to be adopted and utilized by the Bureau in determining the volume and value of the raw materials exported and subject for liquidation, including the duties and taxes due on the allowable residues/wastages/by-products and other portion of the imported article/s, entered through warehousing, no longer usable for the manufacture of the goods to be exported.
RAW MATERIAL LIQUIDATION SYSTEM
40
shall refer 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
41
shall refer to imported raw
materials or goods that have undergone processing which shall used in the further manufacture of finished products for export. They are also termed as "intermediate products."
SEMI FINISHED PRODUCTS
42
shall refer to a person or company accredited by the Bureau, and GTIDO in case of garments, to undertake or perform, for a definite period, certain manufacturing operations or activities incidental to the manufacture of bonded raw materials into finished products in behalf of a CBW and members in cases where the latter's facilities are insufficient to address its immediate requirements or due to lack of material time to meet export commitments.
SUB CONTRACTOR
43
shall refer to imported consumable and disposable indirect materials that are needed in the maintenance, operation and production of the MCBW. Such materials are not included in FOM of the finished products and are not duty/tax-free unless authorized by the BOI or exempted by the DOF.
SUPPLIES
44
shall refer to a customs document that accompanies the transfer or transit underguard of bonded imported goods to a Free Zone locator/enterprise or to another
CBW and serves as proof of delivery or receipt of the goods at its intended destination duly acknowledged on its face by the Collector of Customs or his duly authorized representative. It is also commonly referred to as a "boatnote".
TRANSFER NOTE
45
shall refer to the customs procedure under which goods are transported under customs control from one customs office to another or to a Free Zone locator/enterprise.
TRANSIT
46
shall refer to the act of fraudulent concealment, removal, or repacking merchandise in any CBW; or fraudulent alteration, defacement, or obliteration of any markings or numbers placed upon packages deposited in such warehouse, or aiding or abetting any such actsl3.
UNAUTHORIZED REPACKING
47
shall refer to a bank of information and reference values which shall be utilized by the Bureau in assessing the taxes and duties due on the
WASTAGE VALUATION DATA BASE