10. The following circumstances shall make the seized goods ipso facto forfeited in favor of the government, except:

(b) No owner or agent can be found

(c) No owner or agent appears before the District Collector

11. What is the date of filing in the event that the pleadings are sent by private courier service?

(a) Date of receipt by the Law Division

(b) Date of receipt by the Office of District Collector

(c) Date when the pleadings were received by the private courier service

12. When is the period to file a Motion to Quash or Recall?

(b) At any time prior to the completion of presentation of his evidence

(a) At any time prior to the hearing

(c) At any time after the completion of presentation of his evidence

(d) At any time during the conduct of the hearing

13. Which of the following is a ground for the quashal of a WSD?

(a) When the District Collector issuing the WSD has no actual jurisdiction over the seized goods

(b) When the concerned regulatory agency, in case of restricted goods, has issued the necessary clearances of licenses in accordance with its regulations

14. Which of the following statement is correct?

(b) An alert order will result in the suspension of the processing of the goods declaration and the conduct of physical or nonintrusive inspection of the goods within 48 hours from issuance of the order.

(a) An alert order will result in the denial of the processing of the goods declaration and the conduct of intrusive inspection of the goods within 24 hours from issuance of the order.

(c) An alert order will result in the suspension of the processing of the goods declaration and the conduct of intrusive inspection of the goods within 48 hours from issuance of the order.

(d) An alert order will result in the suspension of the processing of the goods declaration and the conduct of intrusive inspection of the goods within 24 hours from issuance of the order.

15. If there is discrepancy between the declaration and actual goods, the alerting officer shall:

(b) recommend the issuance of the WSD

(a) immediately seize the goods

(c) recommend for the re-assessment of the value of the goods

(d) contact the importer and collect the fines

17. In all proceedings for the forfeiture of any vehicle, vessel, aircraft, or goods under the CMTA, the burden of proof shall be borne by the _________.

(b) Owner of the vessel or aircraft

(d) Customs Broker or authorized representative

25. In forfeiture cases, the Commissioner shall automatically review any decision by the District Collector when ____________.

(b) the decision is against the government

(c) the decision is in favor of the government

27. The party aggrieved by the ruling or decisions of the Commissioner or the Secretary of Finance may appeal to the __________ via a ___________.

(c) Court of Tax Appeals; Petition for Review

(a) Department of Justice; Memorandum of Appeal

(b) Office of the President of the Philippines; Notice of Appeal

(d) Supreme Court; Petition for Review via Certiorari

30. On August 11, 2021, the District Collector of the Port of Cebu ordered the decree of forfeiture of a truck unlawfully used in the conveyance of smuggled rice pursuant to Sec. 1113(a), (k) and 1114 of the CMTA. The truck owner received the decision on 13 August 2021. On 17 August 2021, the truck owner filed a Written Notice of Appeal to the Commissioner and paid the appeal fee. Is the appeal properly filed?

(c) No, the appeal was not properly filed since the Notice of Appeal was not filed with the proper office

(a) No, the appeal was not properly filed since the period to file an appeal has lapsed.

(b) No, the appeal was not properly filed since the appeal fee is not required

32. When shall the Secretary of Finance assume his automatic review power in forfeiture cases?

(a) When the Commissioner of Customs fails to decide within the 30-day or 10-day period

(b) When the Commissioner of Customs renders an adverse decision involving goods with FOB or FCA value of less than Ten Million Pesos;

33. The District Collector of the Port of Zamboanga issued a Warrant of Seizure and Detention against the shipment of Importer X with FOB value of Five Million Pesos, and after the conduct of forfeiture proceeding, forfeited the same. Aggrieved of such decision, Importer X filed an appeal to the Commissioner who rendered a decision in favor of Importer X. What is the effect of the decision of the Commissioner of Customs?

(a) Since it is adverse to the government, the Secretary of Finance shall automatically review the Commissioner’s decision.

(b) Since the decision of the District Collector is not adverse to the government, the Commissioner of Customs does not have jurisdiction to modify the decision of the District Collector.

(c) Importer X has a period of 15 days to elevate the matter to the Secretary of Finance

34. The District Collector of the Port of NAIA issued a Warrant of Seizure and Detention against a shipment of foodstuff with FCA value of Five Million Pesos, and after the conduct of forfeiture proceeding, forfeited the same. Aggrieved of such decision, Importer X filed an appeal to the Commissioner who failed to render a decision within the prescribed period. What is the effect of the decision of the Commissioner of Customs?

(a) Since the value of the shipment is below threshold value, the decision of the District Collector is deemed affirmed.

(b) Since the Commissioner did not render a decision, the forfeiture of the goods is affirmed.

35. The Secretary of Finance affirmed the decision of the Commissioner of Customs reversing the decree of forfeiture issued by the District Collector of the Port of Limay on the shipment of Mr. Pogi. Believing that Mr. Pogi is responsible for various fraudulent schemes employed by smugglers, the District Collector filed an appeal to the Court of Tax Appeals. Is the District Collector correct?

(a) Yes, the District Collector is correct. The law allows any person aggrieved of the decision of the Commissioner of Customs to appeal.

(b) Yes, the District Collector is correct. There must be an end to the various fraudulent schemes of Mr. Pogi.

36. The District Collector rendered a decision in favor of an importer. By virtue of the automatic review power, the case was elevated to the Commissioner pursuant to Sec. 1127 of the CMTA. However, the Commissioner did not decide within the prescribed period. Consequently, the Secretary of Finance took over the case and reversed the ruling of the District Collector. The importer objected to the decision of the Secretary of Finance arguing that, since the Commissioner did not render a decision, it means the Commissioner impliedly approved the decision of the District Collector. Do you agree with the importer?

(a) No, I do not agree with the importer. Section 1127 expressly provides that the Secretary of Finance shall assume his automatic review power when the Commissioner fails to automatically review the adverse decision of the District Collector within the prescribed period.

(b) No, I do not agree with the importer. The fact that the Commissioner did not decide on the adverse decision of the District Collector does not mean that the Commissioner impliedly approved the same.

37. The decision of the Commissioner dated August 6, 2021 ordering the forfeiture of the shipment was received by the importer on August 16, 2021. Until when is the importer allowed to file an appeal to the Court of Tax Appeals?

(b) Until September 15, 2021, or within 30 days from receipt of the decision

(a) Until September 5, 2021, or within 30 days from the date of the decision

(c) Until August 21, 2021, or within 15 days from the date of the decision

(d) Until August 31, 2021, or within 15 days from the receipt of the decision

38. What is the remedy of an importer aggrieved of the decision of the Commissioner of Customs or of the Secretary of Finance?

(a) File a Petition for Review to the Court of Tax Appeals Division within 30 days from receipt of the decision

(b) File a Petition for Review to the Court of Tax Appeals en banc within 30 days from receipt of the decision

39. What is the remedy of an importer aggrieved of the decision of the Court of Tax Appeals division?

(b) File a Motion for Reconsideration to the Court of Tax Appeals Division from notice of the decision

(a) File a Petition for Review to the Court of Tax Appeals en banc within 15 days from receipt of the decision

(c) File a Petition for Review to the Supreme Court

40. What is the remedy of an importer aggrieved of the resolution of the Court of Tax Appeals division on its motion for reconsideration?

(a) File a Petition for Review to the Court of Tax Appeals en banc within 15 days from receipt of the decision

(b) File a Motion for Reconsideration to the Court of Tax Appeals en banc within 15 days from receipt of the decision

(c) File a Petition for Review to the Supreme Court

41. What is the remedy of an importer aggrieved of the decision of the Court of Tax Appeals in banc?

(b) File a Petition for Review to the Supreme Court within 15 days from receipt of the decision

(a) File a Petition for Certiorari before the Supreme Court

(c) File a Motion for Reconsideration to the Court of Tax Appeals en banc within 15 days from receipt of the decision

42. In case the goods are deemed free of duties, taxes and other charges, importation is deemed terminated when:

(b) The goods have legally left the jurisdiction of the bureau

(a) The legal permit for the withdrawal of the goods has been granted

43. All goods when imported into the Philippines shall be subject to duty upon importation –

(a) True, except as otherwise provided for in the CMTA

(b) True, except as otherwise provided for in other laws

(c) True, including goods previously exported from the Philippines

45. Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective at the date of _____________ for consumption.

(a) Withdrawal from the warehouse

47. The following can be a declarant –

(c) The customs broker, acting under the authority of the importer or from the holder of the bill of lading

(a) The importer, being the owner of the goods to be shipped out;

(b) The exporter, being the holder of the bill of lading;

48. The following can be a declarant, except –

(a) A person duly empowered to act as attorney-at-law

(b) A person duly empowered to act as agent

(c) A customs broker acting under the authority of the importer

50. You have been hired as a customs broker in A and B Corporation. The Purchasing Manager, being the authorized responsible officer of A and B Corporation, did not sign the goods declaration since you, as the customs broker, have already signed the goods declaration. Is this correct?

(a) Yes, under Section 106, a customs broker is a declarant and thus, is authorized to sign the goods declaration.

(b) Yes, under Section 106, a customs broker is a declarant and has the right to dispose of the goods.

MOCKBOARD EXAMINATION Part 1

Authored by Customs Andaya

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MULTIPLE CHOICE QUESTION

1 min • 1 pt

1. ____________ is a remedy which seeks to recall the Warrant of Seizure and Detention (WSD) when the ground for the issuance thereof is found to be non-existent or ceased to exist.

(a) Quashal

(b) Declaratory Relief

(d) Warrant Recall

MULTIPLE CHOICE QUESTION

1 min • 1 pt

2. The ___________ shall have the original and exclusive authority to issue Warrant of Seizure and Detention (WSD) under CAO No. 10-2020.

(a) District Collector exercising territorial jurisdiction over the location of the seized goods

(b) District Collector exercising actual jurisdiction over the location of the seized goods

(d) All of the answers

MULTIPLE CHOICE QUESTION

1 min • 1 pt

3. When the offense only involves a part or portion of a shipment, the shipment shall be subject to:

(a) Total Seizure of the shipment

(b) Partial Seizure of the Shipment affecting only the involved part or portion of the shipment

(c) Total Seizure of the Shipment when the District Collector believes that the entire shipment was used, directly or indirectly, in the commission of the offense

(d) Either b or c

MULTIPLE CHOICE QUESTION

1 min • 1 pt

4. The existence of ___________ must be determined to warrant the issuance of Warrant of Seizure and Detention (WSD).

(a) prima facie evidence

(b) direct evidence

(d) conclusive evidence

MULTIPLE CHOICE QUESTION

1 min • 1 pt

5. If a Release Order is issued for an alerted shipment, the District Collector shall:

(a) immediately release the subject shipment

(b) transmit records to Enforcement and Security Service (ESS) for the final inspection and clearance

(d) undergo the alerted shipment to additional assessment and examination prior release

MULTIPLE CHOICE QUESTION

1 min • 1 pt

6. If the Commissioner reversed the Release Order after the lapse of the period to review, the Collector shall:

(a) Release the subject alerted goods or shipment

(b) Issue the appropriate Warrant of Seizure and Detention (WSD)

(d) Hold the alerted shipment for further inspection and assessment

MULTIPLE CHOICE QUESTION

1 min • 1 pt

7. If the owner of the goods is unknown, or with insufficient address, service of WSD shall be effected by:

(a) Posting the WSD in the bulletin board of the concerned collection district

(b) Electronic posting through the BOC website or printed publication

(d) a and b

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MOCKBOARD EXAMINATION Part 1

1. ____________ is a remedy which seeks to recall the Warrant of Seizure and Detention (WSD) when the ground for the issuance thereof is found to be non-existent or ceased to exist.

2. The ___________ shall have the original and exclusive authority to issue Warrant of Seizure and Detention (WSD) under CAO No. 10-2020.

3. When the offense only involves a part or portion of a shipment, the shipment shall be subject to:

4. The existence of ___________ must be determined to warrant the issuance of Warrant of Seizure and Detention (WSD).

5. If a Release Order is issued for an alerted shipment, the District Collector shall:

6. If the Commissioner reversed the Release Order after the lapse of the period to review, the Collector shall:

7. If the owner of the goods is unknown, or with insufficient address, service of WSD shall be effected by:

8. If the owner of the goods is unknown, the period of posting required shall be:

9. The ESS or duly deputized officer tasked to serve the WSD shall submit to the District Collector a return within _____________ from service thereof:

10. The following circumstances shall make the seized goods ipso facto forfeited in favor of the government, except:

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