CUSTOMS PROCEEDINGS

In case of perishable goods, within how many hours the Alert Order Report Form be submitted to the office of the Commissioner or to the Collectors from the termination of the examination?

• 12 hours

• 48 hours

• 24 hours

• 3 days

Answer explanation

SEC. 1111

Derogatory information shall indicate violations as a basis to issue an alert order. Do you believe that the general allegations of importations contrary to law that indicates the specific law or rule reported to be violated shall not be considered a derogatory information?

• Yes

• Yes, because the derogatory means general accusations

• No

• Maybe

Answer explanation

Sec. 1111 (e); the importations contrary to law without indicating the specific law or rule to be violated shall not be a general allegations

An alert order shall be issued on the basis of the derogatory information. Do you believe that misclassification, which shall not be general allegations of misclassification if it did not provide appropriate tariff heading and duty of the shipment is subject for the issuance of an alert order?

• Yes

• Yes, because the derogatory means specific accusations

• No

• None of the choices

Answer explanation

Sec. 1111 (b) General allegations of misclassification shall not be considered derogatory information if it does not provide appropriate tariff heading and duty of the shipment to be alerted

An alert order shall be issued on the basis of the derogatory information. Do you believe that the general allegations of over-quantity which shall not be general allegations without indicating the source of information supporting the allegation is subject for the issuance of an alert order?

• Yes

• Yes because it is general allegations

• No

• None of the choices

Answer explanation

Sec. 1111 (c) General allegations of over-quantity without indicating the source of information supporting the allegation shall not be considered derogatory information

In case there is a discrepancy between the declaration and actual goods is found, what action to be taken by the alerting officer?

• The alerting officer should ask the Customs Officer under Formal Entry Division to investigate

• The alerting officer should inform the Collector to issue release order

• The alerting officer should inform the Commissioner to issue alert order

• The alerting officer should issue of warrant of seizure and detention

Answer explanation

Sec. 1111; The alerting officer shall recommend the continuance of processing of goods in ease of a negative finding, or issuance of a warrant of seizure and detention if a discrepancy between the declaration and actual goods is found

Whom among the following customs officals is not authorized to issue alert orders?

• District Collectors

• Other Customs Officers authorized in writing by the District Collector

• Customs Commissioner

• Other Customs Officers authorized in writing by the Commissioner

Answer explanation

Under CMO 07-2018, the following are authorized to issue an alert order:

1. Customs Commissioner

2. District Collector having jurisdiction over the goods

3. Other Customs Officers authorized in writing by the Commissioner

The Commissioner shall be notified of the recommendation by the alerting officer within how many hours from the issuance of the alert order?

• 5 days

• 24 days

• 5 hours

• 24 hours

Answer explanation

Sec. 1111

The Commissioner shall be notified of the recommendation by the alerting officer within twenty-four (24) hours from the issuance of the alert order. Alert orders shall be dated and assigned a unique reference number in series which shall be the basis for reporting to and monitoring by the Commissioner and the Secretary of Finance.

Who shall be notified of the recommendation by the alerting officer from the issuance of the alert order?

• The Collector because the shipment has arrived to their Port

• The Customs Operations Officer

• The Commissioner

• All of the choices must be notified

Answer explanation

Sec. 1111

The Commissioner shall be notified of the recommendation by the alerting officer within twenty-four (24) hours from the issuance of the alert order.

When a protest is filed in a proper form, who shall render a decision within how many days from the receipt of the protest?

• When a protest is filed in a proper form, the Collector shall render a decision within 30 days from the receipt of the protest

• When a protest is filed in a proper form, the Collector shall render a decision within 15 days from the receipt of the protest

• When a protest is filed in a proper form, the Commissioner shall render a decision within 30 days from the receipt of the protest

• When a protest is filed in a proper form, the Commissioner shall render a decision within 15 days from the receipt of the protest

Answer explanation

SEC. 1110. Decision in Protest.

When a protest is filed in proper form, the Commissioner shall render a decision within thirty (30) days from receipt of the protest.

When a ruling or decision of the District Collector or customs officer involving goods with valuation, rules of origin, and other customs issues is made, except the fixing of fines in seizure cases, the party adversely affected may appeal by way of protest against such ruling or decision by presenting to the Commissioner at the time when payment of the amount claimed to be due to government is made or within how many days thereafter, a written protest setting forth the objection to the ruling or decision in question and the reasons therefore.

• 15 days

• 60 days

• 30 days

• 90 days

Answer explanation

SEC. 1106. Protest