Within how many days must the Commissioner issue an advance ruling on valuation?

30 days from submission of application and supporting documents

30 days from receipt of application and supporting documents

30 days from endorsement by the Deputy Commissioner for RGMG

30 days from the recommendation of the Deputy Commissioner for AOCG

What is the purpose of the 90-day period for the submission of a request for an advance ruling on value and rules of origin?

To ensure that the request does not relate to any ongoing trade transaction

To allow the Bureau sufficient time to render reasonable ruling

To guarantee that the requesting party has legitimate purpose for the request

To determine relevant evidence for the ruling

Which of the following is correct?

The Bureau of Customs may handle civil, criminal as well as administrative cases.

The degree of evidence required In smuggling cases is either proof beyond reasonable doubt or substantial evidence.

The degree of evidence required in civil cases is either preponderance of evidence or substantial evidence.

In customs administrative cases, the complainant is always the Bureau of Customs

Which of the following is NOT true about advance rulings?

A foreign exporter will only be allowed to request for advance ruling if it is also an accredited importer In the Philippines.

Must be in writing, but electronic submission is allowed.

Must relate to only one product.

The request must be submitted within 90 days prior to the lodgment of the goods declaration.

When shall the request for advance ruling be deemed impliedly withdrawn?

When the requesting person imports the covered product less than 90 days after the request

When the requesting person imports the covered product less than 30 days from Submission of complete documents

The requesting person fails to submit the additional documents within the prescribed period

Which of the following is not a ground to decline a request for advance ruling?

An advance ruling on a different product has been issued to the same requesting person

The issue involves a matter that is before the courts (sub judice) or under post clearance audit

A request for advance ruling on the same goods is already filed by the same requesting party.

The request is based on hypothetical situation

Which of the following is not a ground to modify an advance ruling?

Change of immaterial facts and circumstances after issuance of the ruling

Misleading information based on excusable neglect or honest mistake

An advance ruling may be revoked or invalidated. Which of the following is true about revocation or invalidation of advance rulings?

An advance ruling may be revoked upon discovery that the applicant submitted incomplete or misleading information

If the advance ruling is revoked, the Bureau shall not be required to send written notice to the requesting person

A revoked ruling may not be appealed

A motion for reconsideration is not available in case of revocation of advance ruling

Pedro and Juan are neighbors. Amazed at how extravagant Juan lives, Pedro discovered that Juan is a big-time smuggler. Juan would even give Pedro a tour around his property to show off. Secretly, Pedro started gathering evidences against Juan. Thus, one day, on his own, Pedro filed a complaint for smuggling against Juan before the Office of the Prosecutor. Is this appropriate?

No, because only the Bureau of Customs may initiate such action.

No, because it has no approval from the Commissioner of Customs

Yes, because Pedro has sufficient evidence against Juan

Yes, upon recommendation of the Commissioner of Customs

If a smuggling case will be initiated in the Court of Tax Appeals, which of the following will be the proper caption?

People of the Philippines vs. Pedro Sanches

Republic of the Philippines vs. Juan Santos

Bureau of Customs vs. 1x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to Antonio Sanchez

In the Matter of: Smuggling (2x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to ABC Corporation

If a smuggling case will be initiated before the Office of the Prosecutor-Department of Justice, which of the following would be the proper caption of the complaint?

Republic of the Philippines vs. Juan Santos

People of the Philippines vs. Pedro Sanches

Bureau of Customs vs. 1x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to Antonio Sanchez

In the Matter of: Smuggling (2x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to ABC Corporation

May an information for large scale agricultural smuggling as economic sabotage be filed before the Regional Trial Courts?

Yes, if the value of the commodities involved is at least 1 million pesos as determined by the Bureau of Customs.

It depends on the value of the commodities and the place where the alleged smuggling occurred.

No, Republic Act 10845 expressly designates the CTA to acquire jurisdiction.

Situation. When the District Collector ordered the forfeiture of the shipment of ABC Corporation on May 15, 2022, the latter immediately appealed the ruling to the Commissioner the following day on which date it received the said adverse judgment However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal If ABC Corporation would appeal the decision of the Commissioner, where should it file the appeal?

Office of the Commissioner on reconsideration

Situation. When the District Collector ordered the forfeiture of the shipment of ABC Corporation on May 15, 2022, the latter immediately appealed the ruling to the Commissioner the following day on which date it received the said adverse judgment However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal. How should ABC Corporation appeal the decision of the Commissioner?

By filing a Protest case before the Secretary of Finance, since protest is mode of appeal.

By filing a petition for Review on Certiorari before the CTA

By filing a Petition for Review before the CTA

By submitting a motion for reconsideration to the Commissioner of Customs

Situation. When the Secretary of Finance rendered a decision in a forfeiture case adverse to Pedro Corporation, the importer, the latter appealed the case to the Court of Tax Appeals. In relation to the previous question, if Pedro Corporation again received an unfavorable judgment and wishes to elevate the case, which of the following should it do?

File a Petition for Review before the CTA en banc.

File a Motion for Reconsideration address to the CTA en banc.

File a Petition for Review on Certiorari before the CTA division.

Appeal the judgment to the Supreme Court

Situation. When the Secretary of Finance rendered a decision in a forfeiture case adverse to Pedro Corporation, the importer, the latter appealed the case to the Court of Tax Appeals. In relation to the previous question, if Pedro received another unfavorable judgment, may it file a motion for reconsideration within the same tribunal that rendered the judgment?

Yes, because it is a condition precedent to Pedro Corporation's next legal remedy.

No, a motion for reconsideration is only allowed In the CTA division.

No, the proper remedy is appeal.

Which of the following does not fall under CTA's appellate jurisdiction?

Decisions of the Tariff Commission on safeguard investigations

Decisions of the Commissioner of Customs on forfeiture cases unfavorable to the importer

Decisions of the Commissioner of Internal Revenue

Decisions of the Secretary of Agriculture in dumping or Countervailing cases

Which of the following has jurisdiction if a probable cause for the filing of smuggling exists?

The Commissioner of Customs regardless of amount.

The Court of Tax Appeals if amount involved at least 5 million pesos

The Regional Trial Court if the amount involved is less than 1 million pesos

The Office of the Prosecutor, Department of Justice.

A situation wherein the assessment is disputed and pending review an importer or consignee may put up a cash bond or any sufficient security equivalent to the duties, taxes and other charges that is disputed before the importer or consignee can obtain the release of said goods.

Release under tentative assessment

A written order on a disputed tariff classification issued by the Tariff Commission which provides appropriate classification of Imported goods under the AHTN.

Tariff Classification Dispute Ruling

Appropriate Tariff Classification

Which of the following disputed customs issues may not be released under tentative assessment.

Difficult question of fact on rules of origin

Difficult or highly technical question of tariff classification.

Difficult or highly technical question relating to the application of customs valuation Issues.

May the customs broker file a customs protest for his client?

Yes, since he is duly authorized, and it is within the practice of his profession.

Yes, but only if the issue involved Is valuation and classification.

No, it is beyond section 27 of RA 9280.

No, only lawyers are authorized as the issue involves difficult question on customs law

Upon lodgment of goods declaration and before the completed assessment, as when the goods are being subjected to documentary check or physical inspection, the customs officer may raise a question against the correctness of the tariff classification as declared, and reclassify the goods. If the importer does not agree with the reclassification, he may elevate the matter to __.

Principal appraiser and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment, and finally to the District Collector.

Principal examiner and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the District Collector and finally to the Commissioner.

Principal classifier and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment, and finally to the District Collector.

Principal classifier and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the District Collector and finally to the Tariff Commission.

Alert orders are written orders issued by customs officers as authorized by the Commissioner on the basis of derogatory information regarding possible noncompliance with CMTA. 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 warrant of seizure.

Only the first statement is true

Only the first statement is false

Which of the following is not considered derogatory information within the purview of alert orders?

General allegations of importations contrary to law

General allegations of misclassification without providing the appropriate tariff heading and duty of the shipment to be alerted

General allegations of over-quantity without Indicating the source of Information supporting the allegation

General allegations of misdeclaration in the entry without indicating the suspected actual contents thereof

An alert order may be issued only -

After lodgement of the goods declaration

Prior to the release of goods from customs custody

While the goods remain in the customs premises

An alert orders shall be monitored by -

Alert Order Clearing House Desk under the Intelligence Group

Alert Order Clearing House Desk under the Enforcement Group

Alert Order Clearing and Monitoring Office, Intelligence Group

Alert Order Clearing and Monitoring Office, Enforcement Group

Which of the following grounds will not merit the manual Issuance of an alert order?

For shipments under warehousing entry

When the entry is finally assessed

For shipments under informal entry

study para kapasar

Quiz

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Others

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2nd Grade

•

Practice Problem

•

Medium

Bohary Shop

Used 10+ times

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79 questions

Show all answers

1.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Which among the following is NOT an exception to the doctrine of exhaustion of administrative remedies?

On appeal, the Commissioner of Customs does not render a decision within the prescribed period

When the controverted action of the Collector is patently illegal

If the questioned decision or action of the Commissioner was performed without or in excess of jurisdiction

When there are instances indicating the urgency of judicial intervention

2.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

May a District Collector of Customs, motu proprio, initiate a civil action in court to recover duties against an erring Importer?

Yes, because he has exclusive jurisdiction over the case

Yes, because it is only in criminal cases when filing a court action requires approval from the Commissioner

No, because it lacks the approval from the Commissioner

No, because only criminal actions may be filed by the district collector and not civil actions

3.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

The supervision and control over judicial proceedings instituted on behalf of the government under the CMTA shall be made by the:

Commissioner of Customs

Deputy Commissioner of Customs

Collector of Customs

Deputy Collector of Customs

Secretary of Finance

4.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Civil and criminal actions and proceedings instituted under authority of the CMTA shall be made on behalf of the government by the:

Bureau of Quarantine

Bureau of Customs

Philippine Coastguard

Bureau of Immigration and Deportation

5.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

The party was aggrieved by a ruling of the Commissioner of Customs in matters of protest or seizure cases may appeal to the:

Court Appeals

Court of Tax Appeals

Supreme Court

Secretary of Finance

6.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be:

Final and executory

Not final and appealable

Final and appealable

Final in appealable

7.

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Who has the burden of proof for forfeiture proceedings?

Claimant

Importer

Government prosecutor assigned by the Legal Service of the Bureau of Customs

District Collector

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79 questions

Which among the following is NOT an exception to the doctrine of exhaustion of administrative remedies?

May a District Collector of Customs, motu proprio, initiate a civil action in court to recover duties against an erring Importer?

The supervision and control over judicial proceedings instituted on behalf of the government under the CMTA shall be made by the:

Civil and criminal actions and proceedings instituted under authority of the CMTA shall be made on behalf of the government by the:

The party was aggrieved by a ruling of the Commissioner of Customs in matters of protest or seizure cases may appeal to the:

Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be:

Who has the burden of proof for forfeiture proceedings?

Within how many days must the Commissioner issue an advance ruling on valuation?

What is the purpose of the 90-day period for the submission of a request for an advance ruling on value and rules of origin?

Kind of evidence which a reasonably prudent man might accept as sufficient to support a conclusion.

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