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

Circularizes original ruling ir decisions of the Commissioner or Customs, Supreme Court, Tariff Commission or other agencies in relation to customs classification and valuation

District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for -

Who shall promulgate rules and regulations for the enforcement of CMTA?

The Commissioner of Customs shall regularly furnish electronic copies of all customs goods declaration processed and cleared by the the Bureau of Customs the following agencies, except-

The following are prohibited importation and exportation, except-

Which of the following is not a power of the President under the CMTA?

Which of the following is a non-delegable power of the Commissioner of Customs?

Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective at the ___

All laws, decisions, rulings, circulars, memoranda and orders of the Bureau shall be published in accordance with law.

Date of effectivity of the “attorney-in-fact” provision in the CMTA?

Importer Jack has failed to pay Duties and Taxes during the prescribed period. He received notice of Assessment on August 25, 2020. He will be paying the duties and taxes today, August 26, 2021. How much surcharge shall be collected on his importation?

Who shall sign the goods declaration?

The Bureau shall provide information, not otherwise confidential or for the Bureau’s internal use only, relating to a specific matter as may be requested by an interested party for-

The Bureau shall be headed by a Commissioner and shall be assisted by-

To what service of AOCG does the Warehouse Coordination Division included?

Which of the following is not a function of RCMG?

Each Customs District shall be supervised by how many District Collector/s?

A District Collector shall be assigned in the principal ports of entry. Deputy Commissioner may be assigned to other types of ports of entry.

Sub-port of Curimao in Ilocos Norte is under what principal port of entry?

In the absence or disability of a District Collector, the District Collector shall report the designation to the Commissioner within ___ the designation

Regulating agency for Frozen beef trimmings

Regulatory agency for Manta ray “Pagi”

How much is the non refundable application fee for an Advance ruling filed with the Bureau of Customs?

Importer Kerengkeng has paid P1,500.00 and has applied for an advance ruling with the Bureau for 2 different products in the same application form, what will happen to the application?

In advance ruling, how many days shall Tariff Commission acknowledge receipt of application and notify applicant of the need for additional information and on-site verification?

Except in the context of judicia proceedings, any diclosure of confidential information under Section 1502 of RA 10863 shall not be made except upon the-

The publication of rulings shall contain the following, except-

When any new or unsettled question shall be determined by a District Collector, and if the matter is not otherwise appealed for review in the ordinary course, the District officer shall notify the _________ of the decision and submit an adequate statement of the facts involved.

The following, except one, shall have authority to administer oaths and take testimony in connection with any matter within the jurisdiction of the Bureau and, in connection therewith, may require the production of relevant papers, documents, books and records in accordance with law.

Who shall increase or decrease the dues, fees, and charges collectible by the Bureau to protect the interest of the government?

The Bureau may charge additional customs service fees when applicable, subject to the rates prescribed under existing rules and regulations

A District Collector may not, in the absence of abuse of authority, be liable to any person for any loss ocasioned either by the official act or the acts of the subordinates, except for-

Who is the Chairman of the BOC Rewards Committee?

The following are the composition of the Congressional Customs and Tariff Oversight Committee, except-

All other laws, acts, presidential decrees, executie orders, rules and regulations or parts thereof inconsistent with the provisions of the CMTA are hereby expressly-

RA 10863 shall take effect _____ its publication

When can Customs Officers and Deputized Officers enter, pass through, and search any land, enclosure, warehouse, store, building or structure not principally used as a dwelling house?

What is the requirement of a Deputization Order?

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

What is the validity of Mission Order?

Only Customs Officers authorized in writing by the District Collector may implement the LOA

Who shall establish a system for temporary storage of imports prior to goods declaration in case of abandoned or overstaying goods?

In case of ____, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases povided for by governing laws or regulations

The Deputy Commissioner shall be appointed by the-

Collection District No. XII

What shall be issued by the Bureau as proof of payment?

It is issued to ensure that the operation is duly authorized and that the Customs Offciers or assisting deputized officers are prperly identified

Customs law may only be enforces within the Philippine territory. What is the exception to the rule?

A ruling or decision of the district collector or customs officer involving goods is made, the party adversely affected may appeal by way of protest against such ruling, EXCEPT:

Who shall provide rules and regulations as to the requirement for payment and nonpayment of the disputed amount?

The scope of the protest shall be limited to the particular issues may be raised in a protest but any number of issues may be raised. When the protest is filed in proper form. The commissioner shall render a decision within 30 working days from receipt of the protest.

Imported goods may be deemed abandoned when the importer expressly signifies in writing to the commissioner the intention to abandon. District collector shall send notice to file goods declaration to the consignee within 5 days from the date of discharge of last package from the carrier.

The importer may expressly abandon ownership by submitting this document to the District collector.

If lodgment of Goods declaration is not possible, what remedy may importer done to prevent abandonment?

Failure to act by the district collector on request for extension to file Goods declaration shall be deemed approve. Request for extension to file shall be acted upon 7 days.

Under CMTA, Who may adjust the lodgment period?

A shipment of 1x20 STC: LAMP SHADE were alerted by COOIII due to forged documents. What situation below is inappropriate of exercise of power to review by commissioner of District Collector’s Order of release.

. A shipment of 100 MT of Processed beef were withdrawn after 7 months from arrival, can we say that this shipment shall be deemed abandoned?

When shall the payment of 5%DV penalty for failure to mark accrue?

Goods produced 30 years prior to importation shall be exempted to marking. Container shall refer to packing which is immediately after or near the substance.

Who shall create a technical committee to assist and recommend in resolving settlement issues?

A tariff classification shall be considered difficult or highly technical when the below situation is present, EXCEPT:

Who shall verify the Certificate or origin to issuing country?

Within how many days shall the Tariff commission notify the BOC that a tariff classification dispute if filed before it and request for comments

Pursuant to Sec 1100 of CMTA, tariff classification rulings of TC shall be binding upon BOC, unless ___ shall rule otherwise.

What remedy may be done by the importer for denying the motion for reconsideration.

What order are issued after lodgment and after release from customs custody.

A PLCO suspend the period or prohibit the lodgment of GD. Alert order suspends the Goods declaration processing.

In general rule, Conduct of examination shall be made 48 hrs in case of AO and PLCO is issued from?

In what instance may the BOC have no opt for non-intrusive examination?

Who shall authorize issuance of Pre-lodgment control delivery?

Violations which are derogatory to issue a pre-lodgment control, except:

What will happen to the PLCO when the goods declaration has been lodged?

May the DC lift the PLCO for shipment of 1X20 STC: Onions even without the affirmation of Commissioner within 25 hours?

Who has the power to issue Warrant of Seizure and detention?

A goods declaration for transit may be subjected to issuance of an Alert order.

To whom shall the copy of issuance of WSD or continuance of goods declaration.

Who shall validate, date and assign unique number for monitoring the alert order?

Manual release for goods subjected of alert order may be issued under the following circumstance except:

When an alert issued by commissioner through the E2M is issued, what shall be the next step?

Hard copy of alert order shall be provided by District collector to the following, except:

Who shall serve the Warrant of Seizure and detention within 3 working days upon instruction of the district collector?

Venue of forfeiture proceedings shall be

If a pleading is sent through private courier service, what date shall be considered as date of filing?

After termination of the hearing, what shall the hearing officer require to submit by the claimant within 5 days from date of last hearing

Motion for reconsideration and motion to reopen are allowed under hearing of seizure and forfeiture

District collector Port of Manila issued a WSD for a shipment within the jurisdiction of Masinloc port, is that valid issuance of WSD?

Who may allow settlement by fine or redemption?

Who shall determine the existence of probable cause?

What age is suitable to left a warrant of distraint?

Upon receipt of the bank of warrant of garnishment, to whom shall the amount turn over to satisfy claim of the government?

Below are examples of real property, except:

Commissioner has the sole authority to exercise, motu proprio or upon recommendation of the DC to exercise the power of compulsory acquisition.

The practice of paying duty on certain categories of goods disregarding the quality, quantity and the actual value of the goods.

Upon issuance of Notice of compulsory acquisition, the goods shall immediately be transferred to a secured are facility under to whose jurisdiction?

Bureau shall conduct compulsory jurisdiction after issuance of Notice of compulsory acquisition within how many days?

Decision of commissioner affirmed by SOF in compulsory procedures may be appealed to CTA.

Who shall make the necessary guidelines for the defined relationship of the Bureau and third parties?