Who has the authority to approve or disapprove the importers accreditation?

• District Collector

• Commissioner of Customs

• Secretary of Finance

• 
  

  Commissioner of Customs

  and

  District Collector

Where Export Declaration may be filed?

• At Port of Destination

• At first Port of Destination

• At first Port of Loading

• None of the above

What document is required to present to customs officer for accompanied baggage?

• Pre-verification issued by DOF

• Pre-verification issued by Secretary of Finance

• Pre-verification issued by Bureau of Customs

• Pre-verification issued by Bureau of Immigration

Under section 800, what article has the longest re-exportation period?

• Aircraft, equipment and machinery, spare parts, commissary and catering supplies, aviation gas, fuel and oil

• Coffins or urns containing human remains, bones or ashes, used personal and household effects (not merchandise) of the deceased person, except vehicles

• Containers, holders and other similar receptacles of any material including kraft paper bags for locally manufactured cement for export, including corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export, except other containers made of paper, paperboard and textile fabrics, which are of such character as to be readily identifiable and/or reusable for shipment or transportation of goods

• Trailer chassis when imported by shipping companies for their exclusive use in handling containerized cargo

Who shall be the accrediting agency of Off-dock CY-CFS

• Intelligence Group (IG)

• Assessment and Operations Coordination Group (AOCG)

• Management Information System and Technology Group (MISTG)

• Post Clearance Audit Group (PCAG)

How many copies of SAD need to be submitted at EPU?

• 3 copies

• 2 copies

• 7 copies

• 4 copies

Where shall the additional duties and taxes paid as a result of an assessment when it is disputed?

• At BOC in-house Trust Fund

• Secretary of Finance

• Government Funding

• Department of Finance

Below are the instances that Customs Voluntary Disclosure Program (VDP) is not availing? Except?

• Those covered by a final assessment issued by the District Collector or subject of pending ruling request with the CVCRRC or any other customs office

• Those covered by cases already filed and pending in courts

• Those who have been issued ANL and is currently undergoing enforced compliance audit

• Those involving FRAUD cases, including those covered by CMTA

When may Voluntary Disclosure Program (VDP) available?

• After the receipt of an ANL, or Upon receipt of Audit Notification Letter (ANL) but after to the scheduled date of field audit

• Prior to receipt of an ANL, and upon receipt of Audit Notification Letter (ANL) but before to the scheduled date of field audit

• Prior to receipt of an ANL, or Upon receipt of Audit Notification Letter (ANL) but prior to the scheduled date of field audit

• After the receipt of an ANL, or Upon receipt of Audit Notification Letter (ANL) but prior to the scheduled date of field audit

An importer discovered inaccuracies in its entered value which resulted to a deficiency in the payment of duties and taxes, what may be done by the importer to avoid payment?

• Voluntary Disclosure Adjustment

• Voluntary Disclosure Program

• Payment of Duties and Taxes

• None of the Above