2025 CDP REVIEW DAY 4

During the conduct of inspection of CBW and inventory of bonded goods, the data gathered shall then be evaluated by the Inventory/Inspection Team. The evaluation shall consist of, among others, the following information except for one. Which among the choices is not included?

• Verification of completeness of the documents submitted, including its attachments

• Determination of the usage of bonded materials reflected in the CIL is in accordance with the FOM

• Determination of unaccounted bonded materials and unliquidated/expired entries

• Determination of any other violation of appropriate laws, rules and regulations

The Commissioner may order the audit and inspection of CBWs by the Warehouse Monitoring and Audit Unit (WMAU) of the PCAG on the following grounds. Which among the choices is not included?

• By the WMAU motu proprio

• Referral from the District Collector or Operating Divisions

• Voluntary closure

• Derogatory information from external sources (e.g. SRA)

Which of the following withdrawal from CBW is not considered indirect exports of CBW?

• Withdrawal for sale to semi-finished products of MCBW to Free Zone locators

• Withdrawal for production and subsequent exportation

• Withdrawal for sale of bonded goods from ICBWs to its accredited client/end-user

• Withdrawal for sale of finished products between accredited members of the same CCBW

Which of the following is true about container inspections before entry into CBWs?

• Intrusive inspection is mandatory for all goods

• Non-intrusive inspection is required at the port of discharge

• Inspection only applies to goods under WSAD, not TSAD

• Inspection may be waived at District Collector’s discretion taking into account the spirit of trade facilitation

Which of the following documents is not required for transfer of membership from one CCBW to another?

• Letter from the member manifesting its intent to transfer membership to another CBW

• Acceptance letter of the new CCBW and its assumption of all liabilities of the member

• Certification stating that its warehouse can accommodate and handle the volume of importation of the applicant member

• Reasons for objection within 5 working days from receipt of letter of intent

In the evaluation of application of establishment of CBW, which of the following offices will conduct the actual inspection of the premises of the applicant?

• WCD

• WID

• WMAU

• WDRD

A CBW operator received bonded goods with an approved storage period of one year. Ten months later, they filed a request to extend the storage due to pending export permits. What should the District Collector do?

• Automatically approve since it’s within one year

• Deny immediately—no extensions are allowed for non-perishables

• Approve the extension subject to valid justification and limit it to 3 months

• Refer the matter to the BWC for appropriate action and approval of the Commissioner

Which of the following is not included as remedies available to the Bureau if the CBW Operator fails to pay the deficiency duties and taxes stated in the demand letter after the conduct of the regular inspection and audit of CBWs by the District Collector?

• Avail of the judicial remedies under the law and rules and regulations

• Forfeiture of the security posted by the CBW Operator

• Recommend the revocation of the accreditation of the accreditation privileges of the CBW Operator as importer in accordance with the applicable rules and regulations

• Suspension of warehousing privileges in accordance with the applicable rules and regulations

Which of the following documents is not included for the establishment of an extension warehouse of a CBW?

• Clearance of No Outstanding Accountability or Liability as of the date of application

• Certified true copy of Mayor’s Permit for the extension CBW

• Lease contract to the real property where the proposed extension warehouse is located

• Updated ITDI Formula of Manufacture

Which of the following information is not included as to the layout of the proposed new warehouse of an extension CBW?

• Monthly requirement for the raw materials to be stored in such extension warehouse

• Floor plan and building structure

• Physical security features

• Office spaces for both CBW and customs personnel