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CUSTOMS LAW

Total questions: 50

Worksheet time: 2hrs 40mins

Name
Class
Date
1.

The act importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory agencies, for the purpose of evading payment of prescribed D&T.

a)

TECHNICAL SMUGGLING

b)

SMUGGLING

c)

OUTRIGHT SMUGGLING

d)

MECHANICAL SMUGGLING

2.

What are the primary functions of the bureau?

a)

subsection A & J

b)

subsection A & H

c)

subsection A & D

d)

subsection A & B

3.

The Commissioner shall submit to the President, the Congress of the Philippines and National Economic and Development Authority an annual report on the performance of the Bureau, on or?

a)

after March 31 of the same year

b)

before March 31 of the same year

c)

before March 31 of the following year

d)

after March 31 of the following year

4.

Issuance which takes the nature of the policy determination in the enforcement or IRR/implementation of CMTA provisions and other laws enforced by BOC and in coordination with concerned government agencies that requires approval of the Commissioner.

a)

CMO

b)

CAO

c)

NONE OF THE CHOICES

d)

CMC

5.

CAO should be published in a newspaper of general circulation or official gazette. How many copies must be deposited with the ONAR & UP LAW CENTER.

a)

two (2) photo copies

b)

two (2) certified copies

c)

three (3) certified copies

d)

three (3) photo copies

6.

The Declarant shall lodge a goods declaration with the Bureau and may be the following except one:

a)

the importer, being the holder of the bill of lading

b)

a customs broker acting under the authority of the importer or from a folder of the bill

c)

a person duly empowered to act as agent or attorney-in-fact for each holder

d)

the exporter, being the owner of the goods to be shipped our

7.

Who has the function in issuance of alert/hold orders against shipments suspected of containing infringing goods?

a)

BUREAU

b)

IPRD, CIIS

c)

COMMISSIONER

d)

DISTRICT COLLECTOR

8.

The following are the customs control that may result to collection of deficient payment or effect seizure of smuggled goods when they have left customs zone, except one:

a)

police authority

b)

trespass and obstruction

c)

post clearance audit

d)

doctrine of "hot pursuit"

9.

All goods imported into the Philippines is subject to duty, except one:

a)

conditionally free

b)

investments laws like RA 7196

c)

goods for transshipment

d)

importations under the CBW system

10.

Locator OKIM International Inc. has PEZA Import Permit allowing him to import 6 tons of latex rubber duty and tax free. The latex rubber were processed into 6,900 red, blue, yellow and glowing in the dark condoms. 3,000 red condoms were sold to a company operating in the customs territory. On what form does the duty shall be computed?

a)

red condoms

b)

latex rubber

c)

blue condoms

d)

yellow condoms

11.

The following are functions of RCMG, except one:

a)

Maintain an updated counting for all customs revenues collected.

b)

Administer legal requirements of BOC to include litigation and prosecution of cases

c)

Provide Commissioner with accurate and time information and analysis of collection statistics

d)

Conduct continuing audit of liquidated entries and outstanding bonds

12.

The following are Divisions under Import and Assessment Services of AOCG, except one:

a)

Valuation and Classification Div.

b)

Export Coordination Div.

c)

Assessment Coordination and Monitoring Div.

d)

Warehouse Coordination Div.

13.

It is an Executive Order contains the split of IG and EG from IEG.

a)

EO 850

b)

EO OPTICAL

c)

EO 805

d)

EO 795

14.

Collection District VIII, otherwise known as?

a)

PORT OF DAVAO

b)

PORT OF LIMAY

c)

PORT OF APARRI

d)

PORT OF TACLOBAN

15.

The following are sub-ports of Port of Cagayan De Oro, except one:

a)

sub-port of Isabel

b)

sub-port of Iligan

c)

sub-port of Ozamis

d)

sub-port of Mindanao Container Terminal

16.

When shall the District Collector submit reports on all district transactions to the Commissioner any probable or initiated litigation within the Customs District?

a)

annually

b)

monthly

c)

quarterly

d)

on or before March 31 of the following year

17.

Who shall define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods.

a)

Secretary of Finance

b)

President

c)

Commissioner

d)

District Collector

18.

The nature of the authority shall be disclosed at the start of the exercise of police authority and exhibit what kind of Order?

a)

Executive Order

b)

PM1.5

c)

Alert Order

d)

Mission Order

19.

It is a measure by which the Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data held by persons concerned.

a)

audit-based control

b)

customs control

c)

record keeping

d)

non-intrusive

20.

Who shall conduct surveillance on vessels or aircraft entering the Philippine territory and on imported goods entering the customs office.

a)

President

b)

Bureau

c)

District Collector

d)

Commissioner

21.

It is an Order authorizes specific officers or members of NLEAS to assist Customs Officers operating outside of the Customs Premises in the Exercise of Police Authority.

a)

Mission Order

b)

Executive Order

c)

Alert Order

d)

Deputization Order

22.

No officer or member of the NLEA agency shall be deputized without first undergoing at least how many day/s of orientation seminar by BOC on relevant CMTA provisions.

a)

2 days

b)

3 days

c)

15 days

d)

1 day

23.

In pursuant to LOA, when authorized Customs Officer discovered prohibited goods, the same shall be confiscated under what doctrine?

a)

hot-pursuit doctrine

b)

legal doctrine

c)

doctrine of adherence

d)

plain view doctrine

24.

It is an investigative technique of allowing an unlawful or suspect consignment of any prohibited or regulated goods, to enter into, pass through or exit out of the country under supervision of authorized officer, for the purpose of gathering evidence to identify the person/s involved in smuggling-related offenses, preparatory for the prosecution of the offender.

a)

power to inspect and visit

b)

constructive importation

c)

legitimate entry

d)

controlled delivery

25.

When public interest requires, who shall may, by executive order, declare any public wharf, landing place, infrastructure, street or land, in any port of entry?

a)

bureau

b)

District Collector

c)

Terminal Operator

d)

President

26.

An official written decision issued by the Commission which provides the Applicant with the appropriate tariff classification of goods under the AHTN prior to importation or exportation.

a)

valuation ruling

b)

ruling on rules of origin

c)

classification ruling

d)

advance ruling

27.

The following can apply advance ruling, except one:

a)

foreigner

b)

importer

c)

foreign exporter

d)

foreign producer

28.

Pursuant to BOC Advance Ruling, how does a Foreign applicant pay his Advance Ruling Application Fee?

a)

thru wire transfer

b)

thru BOC in-house-bank

c)

thru posting bonds

d)

none of the chices

29.

BOC Advance Ruling Application Fee?

a)

PHP 1, 500.00

b)

USD 1, 500. 00

c)

PHP 1, 000.00

d)

USD 1,000.00

30.

Revocation under BOC Advance Ruling shall be what?

a)

retroactive

b)

proactive

c)

prospective

d)

active

31.

Pursuant to BOC Advance Ruling, an applicant aggrieved by the issuance of Ruling, modification, revocation or invalidation may file what procedure, within 15 days from receipt of ruling.

a)

motion for reconsideration

b)

appeal to CTA

c)

protest

d)

appeal to CA

32.

Who shall ensure that all information of general application pertaining to customs, including revisions, or amendments thereto, shall be available to the public?

a)

Bureau

b)

District Collector

c)

President

d)

Commissioner

33.

A cash reward of how much shall be given to the customs and non-customs informers or whistle blowers who are instrumental in the collection of additional revenues arising from the discovery of violation of CMTA.

a)

equivalent to 20% of the actual proceeds

b)

equivalent to 10% of the actual proceeds

c)

equivalent to 5% of the actual proceeds

d)

none of the choices

34.

Who is the Vice-Chairman of the BOC Rewards Committee?

a)

Dep. Comm., IAG

b)

Dep. Comm., RCMG

c)

Dep. Comm., AOCG

d)

Dep. Comm., MISTG

35.

Assessment shall be deemed final after how many days from receipt of Assessment Notice?

a)

20 days

b)

15 days

c)

10 days

d)

none of the choices

36.

Who shall submit weekly report to Collector of overstaying and unclaimed goods.

a)

customs guard

b)

arrastre operator

c)

deputy collector

d)

none of the choiecs

37.

Importer "A" received the Notice to Mark from Collector July 31, 2021. Importer marked his goods August 31. Does the goods shall be deemed abandoned?

a)

No

b)

Yes

c)

It depends

d)

None of the choices

38.

If an Importer/CB disagrees against disputed declared tariff classification, to whom he may elevate the matter?

a)

Chief, FED

b)

principal appraiser

c)

Deputy Collector for Assessment

d)

District Collector

39.

In line with Dispute Settlement arising from Other Customs Issues, if DC adopts finding of Customs Examiner, DC will notify importer within how many hours, of his ruling stating his reason and directive to pay D/T based on findings of Customs Examiner?

a)

24 hours

b)

48 hours

c)

36 hours

d)

72 hours

40.

How many MR shall be allowed?

a)

3

b)

1

c)

2

d)

none of the choices

41.

Refers to the deduction or diminution, in whole or in part, of duties and taxes where payment has not been paid.

a)

tariffication

b)

abatement

c)

assessment

d)

post-assessment

42.

Refers to the registration of the goods declaration with the Bureau?

a)

declaration

b)

lodgement

c)

entry

d)

admission

43.

Refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zone?

a)

importation

b)

entry

c)

lodgement

d)

admission

44.

Refers to the act of bringing imported goods directly or through transit into a free zone?

a)

entry

b)

admission

c)

lodgement

d)

importation

45.

Refers to the act of bringing in of goods from foreign territory, whether for consumption, warehousing, or admission as defined in this act.

a)

entry

b)

importation

c)

lodgement

d)

none of the choices

46.

RA 7916 also known as?

a)

Philippine Economic Zone Authority

b)

Aurora Special Economic Zone

c)

Cagayan Special Economic Zone and Freeport

d)

none of the choices

47.

Type of importation that all goods may be freely imported without need of import permits, clearances, or licenses.

a)

Free Importation

b)

Regulated Importation

c)

Prohibited Importation

d)

Restricted Importation

48.

Goods which are subject to regulation shall be imported only after securing the necessary goods declaration, clearances, licenses, and any other requirements prior to importation.

a)

Regulated Importation

b)

Free Importation

c)

Restricted Importation

d)

Prohibited Importation

49.

Type of importation that prohibits importation of goods that represents of an obscene or immoral character.

a)

Prohibited Importation

b)

Restricted Importation

c)

Regulated Importation

d)

Free Importation

50.

This importation shall be allowed after securing clearances, permits and any other importation documents needed from regulatory agencies.

a)

Restricted imp

b)

Prohibited imp

c)

Regulated imp

d)

Free Imp