Customs Laws

It is the enforcement action for border control to prevent entry of smuggled goods which may be done before lodgement of goods declaration

• Issuance of Alert Order

• Issuance of PLCO

• Examination Order

• Pre-assessment Order

Who shall act as Government Prosecutor in forfeiture proceedings?

• Government Prosecutor from Legal Service

• Government Prosecutor shall be a lawyer who shall represent the official that issue the Alert Order

• Investigation and Prosecution Division

• Government Prosecutor shall be a lawyer from the Law Division

The Secretary of Finance in the exercise of his automatic review power of forfeiture cases reversed the decision of the District Collector. Why is it that it was the decision of the District Collector that was reversed by the Secretary of Finance instead of a decision by the Commissioner?

• SOF as the superior officer of the Commisioner can do that

• That is not possible as this is not in consonance with the position hierarchy in the government

• The Commissioner waived his supervision over the District Collector

• The Commissioner failed to render a decision

Effectivity date of an advance ruling issued by the Bureau of Customs

• Date of issuance of the ruling

• Date received by the applicant

• Date of publication

• It depends whether favorable or not to the applicant

For services rendered and documents issued by the Bureau of Customs, dues, fees and charges shall be collected. Who has the authority to issue rules and regulations for this purpose?

• COC, upon recommendation of the District Collector

• Department of Budget and Management upon recommendation of SOF

• SOF, upon recommendation of COC

• NEDA, upon recommendation of DOF

Answer explanation

Section 1300 of CMTA

What shall be the application of a modified Advance Ruling?

• Retrospective depending on the given situation

• Prospective from the date of issuance

• Thirty days from publication

• Effective immediately upon receipt of the requesting party

When shall legal interest of 20% per annum and the 10% surcharge on unpaid D&T be imposed in case of an importation of regulated goods with no prior import permit but allowed under regulatory rules?

• If the import permit is presented on the 15th day from final assessment

• If the shipment has been covered by an Alert Order

• If the lodgment of goods declaration has been allowed by the District Collector

• None of the choices

Answer explanation

20% legal interest per annum shall be computed from the date of final assessment, when payment becomes due and demandable. 10% surcharge shall be added and collected for failure to pay D&T within 15 days from date of final assessment. Final assessment shall be 15 days after receipt of notice of assessment by importer or consignee.

Which of the offices shall be the final repository of all goods declaration for consumption processed at the Formal Entry Division (FED)?

• Office of the District Collector

• Office of the Deputy Commissioner for Internal Administration Group

• Commission on Audit

• MISTG

When shall levy on real property be done?

• before distraint of personal property

• after distraint of personal property

• simultaneously with distraint of personal property

• All of the above

When distraint of personal property is not sufficient to satisfy the duty and tax due, when shall levy on real property be done?

• within 15 days after execution of distraint

• within 30 days after execution of distraint

• within 45 days after execution of distraint

• None of the above