WorksheetsCUSTOMS LAW
Total questions: 50
Worksheet time: 2hrs 40mins
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.
TECHNICAL SMUGGLING
SMUGGLING
OUTRIGHT SMUGGLING
MECHANICAL SMUGGLING
What are the primary functions of the bureau?
subsection A & J
subsection A & H
subsection A & D
subsection A & B
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?
after March 31 of the same year
before March 31 of the same year
before March 31 of the following year
after March 31 of the following year
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.
CMO
CAO
NONE OF THE CHOICES
CMC
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.
two (2) photo copies
two (2) certified copies
three (3) certified copies
three (3) photo copies
The Declarant shall lodge a goods declaration with the Bureau and may be the following except one:
the importer, being the holder of the bill of lading
a customs broker acting under the authority of the importer or from a folder of the bill
a person duly empowered to act as agent or attorney-in-fact for each holder
the exporter, being the owner of the goods to be shipped our
Who has the function in issuance of alert/hold orders against shipments suspected of containing infringing goods?
BUREAU
IPRD, CIIS
COMMISSIONER
DISTRICT COLLECTOR
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:
police authority
trespass and obstruction
post clearance audit
doctrine of "hot pursuit"
All goods imported into the Philippines is subject to duty, except one:
conditionally free
investments laws like RA 7196
goods for transshipment
importations under the CBW system
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?
red condoms
latex rubber
blue condoms
yellow condoms
The following are functions of RCMG, except one:
Maintain an updated counting for all customs revenues collected.
Administer legal requirements of BOC to include litigation and prosecution of cases
Provide Commissioner with accurate and time information and analysis of collection statistics
Conduct continuing audit of liquidated entries and outstanding bonds
The following are Divisions under Import and Assessment Services of AOCG, except one:
Valuation and Classification Div.
Export Coordination Div.
Assessment Coordination and Monitoring Div.
Warehouse Coordination Div.
It is an Executive Order contains the split of IG and EG from IEG.
EO 850
EO OPTICAL
EO 805
EO 795
Collection District VIII, otherwise known as?
PORT OF DAVAO
PORT OF LIMAY
PORT OF APARRI
PORT OF TACLOBAN
The following are sub-ports of Port of Cagayan De Oro, except one:
sub-port of Isabel
sub-port of Iligan
sub-port of Ozamis
sub-port of Mindanao Container Terminal
When shall the District Collector submit reports on all district transactions to the Commissioner any probable or initiated litigation within the Customs District?
annually
monthly
quarterly
on or before March 31 of the following year
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.
Secretary of Finance
President
Commissioner
District Collector
The nature of the authority shall be disclosed at the start of the exercise of police authority and exhibit what kind of Order?
Executive Order
PM1.5
Alert Order
Mission Order
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.
audit-based control
customs control
record keeping
non-intrusive
Who shall conduct surveillance on vessels or aircraft entering the Philippine territory and on imported goods entering the customs office.
President
Bureau
District Collector
Commissioner
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.
Mission Order
Executive Order
Alert Order
Deputization Order
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.
2 days
3 days
15 days
1 day
In pursuant to LOA, when authorized Customs Officer discovered prohibited goods, the same shall be confiscated under what doctrine?
hot-pursuit doctrine
legal doctrine
doctrine of adherence
plain view doctrine
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.
power to inspect and visit
constructive importation
legitimate entry
controlled delivery
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?
bureau
District Collector
Terminal Operator
President
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.
valuation ruling
ruling on rules of origin
classification ruling
advance ruling
The following can apply advance ruling, except one:
foreigner
importer
foreign exporter
foreign producer
Pursuant to BOC Advance Ruling, how does a Foreign applicant pay his Advance Ruling Application Fee?
thru wire transfer
thru BOC in-house-bank
thru posting bonds
none of the chices
BOC Advance Ruling Application Fee?
PHP 1, 500.00
USD 1, 500. 00
PHP 1, 000.00
USD 1,000.00
Revocation under BOC Advance Ruling shall be what?
retroactive
proactive
prospective
active
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.
motion for reconsideration
appeal to CTA
protest
appeal to CA
Who shall ensure that all information of general application pertaining to customs, including revisions, or amendments thereto, shall be available to the public?
Bureau
District Collector
President
Commissioner
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.
equivalent to 20% of the actual proceeds
equivalent to 10% of the actual proceeds
equivalent to 5% of the actual proceeds
none of the choices
Who is the Vice-Chairman of the BOC Rewards Committee?
Dep. Comm., IAG
Dep. Comm., RCMG
Dep. Comm., AOCG
Dep. Comm., MISTG
Assessment shall be deemed final after how many days from receipt of Assessment Notice?
20 days
15 days
10 days
none of the choices
Who shall submit weekly report to Collector of overstaying and unclaimed goods.
customs guard
arrastre operator
deputy collector
none of the choiecs
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?
No
Yes
It depends
None of the choices
If an Importer/CB disagrees against disputed declared tariff classification, to whom he may elevate the matter?
Chief, FED
principal appraiser
Deputy Collector for Assessment
District Collector
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?
24 hours
48 hours
36 hours
72 hours
How many MR shall be allowed?
3
1
2
none of the choices
Refers to the deduction or diminution, in whole or in part, of duties and taxes where payment has not been paid.
tariffication
abatement
assessment
post-assessment
Refers to the registration of the goods declaration with the Bureau?
declaration
lodgement
entry
admission
Refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zone?
importation
entry
lodgement
admission
Refers to the act of bringing imported goods directly or through transit into a free zone?
entry
admission
lodgement
importation
Refers to the act of bringing in of goods from foreign territory, whether for consumption, warehousing, or admission as defined in this act.
entry
importation
lodgement
none of the choices
RA 7916 also known as?
Philippine Economic Zone Authority
Aurora Special Economic Zone
Cagayan Special Economic Zone and Freeport
none of the choices
Type of importation that all goods may be freely imported without need of import permits, clearances, or licenses.
Free Importation
Regulated Importation
Prohibited Importation
Restricted Importation
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.
Regulated Importation
Free Importation
Restricted Importation
Prohibited Importation
Type of importation that prohibits importation of goods that represents of an obscene or immoral character.
Prohibited Importation
Restricted Importation
Regulated Importation
Free Importation
This importation shall be allowed after securing clearances, permits and any other importation documents needed from regulatory agencies.
Restricted imp
Prohibited imp
Regulated imp
Free Imp
