Under Section 101 of CMTA, it is the duty of the State to do the following, except:

This term refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made-

This refers to the act of bringing imported goods directly or through transit into a free zone-

This term refers to the customs procedure applicable to goods which, being in free circulation, leave the Philippine territory and are intended to remain permanently outside it-

It is a transport document used by airlines and international freight forwarders which specify the holder holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination.

This refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the Bureau of Customs, seeks redress before the said Bureau, the Secretary of Finance, or competent court, as the case may be-

This term refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods-

It is a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight. The holder or consignee of the bill has the right to claim delivery of the goods at the port of destination.

It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to shipping lines and carriers, a description of the goods, and applicable transportation charges-

This term refers to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators-

This term refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure-

It is a customs procedure known under the RKC as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any substantial change except due to normal depreciation.

This term refers to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280, as amended, otherwise known as the “Customs Brokers Act of 2004”-

This term refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws-

As distinguished from a clerk or employee, refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the function of the Bureau. It may also refer to an employee authorized to perform a specific function of the Bureau of Customs-

It refers to areas in the Philippines where customs and tariff laws may be enforced.

This term refers to the act, documentation and process of bringing imported goods into the customs territoyy, including goods coming from free zones-

It refers to the power of the President upon recommendation of the National Economic and Development Authority (NEDA): (1) to increase, reduce or remove existing protective tariff rates of import duty, but in no case shall be higher than one hundred percent (100%) ad valorem; (2) to establish import quota or to ban importation of any commodity as may be necessary; and (3) to impose additional duty on all import not exceeding ten percent (10%) ad valorem, whenever necessary-

This term refers to the act, documentation, and process of bringing goods out of Philippine territory-

This term refers to one whose name appears on documentation attesting to the export of the products to the Philippines regardless of the manufacturer's name in the invoice-

It is a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicates the procedure to be observed for taking or causing to be taken out any exported goods and the particulars of which the customs administration shall require-

this term refers to articles, wares, merchandise and any other items which are subject of importation or exportation-

It refers to special economic zones registered with the PEZA, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or maybe created by law.

It refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require-

This term refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination-

This term refers to the act of bringing in of goods freom a foreign territory into the Philippine territory, whether for consumption, warehousing, or admission as defined in this Act-

This term refers to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services, such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payments, providing packing/crating, trucking and warehousing, engaging as an agent/representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment, and other related undertakings-

This term refers to the power and rights of the Bureau in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea-

This term refers to an entity, which may or may not own or operate a vessel that provides a point-to-point service which may include several modes of transport and/or undertakes group age of less container load (LCL) shipments and issues the corresponding transport document-

This term refers to the registration, of a goods declaration with the Bureau-

This term refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties and other government charges-

It refers to goods liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if deemed reasonable-

It is a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry-

It refers to the chief port of entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port-

This term means exportation of goods which have been imported-

These ports are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District-

It is also called Port of Unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipments, from where they will be dispatched to their respective consignees-

This term refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned-

This term refers to the return, in whole or in part, of duties and taxes paid on goods-

This term refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau-

This term refers to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods. Goods referred to under this definition shall be known as smuggled goods-

This term refer to all taxes, fees and charges imposed under this Act and the National Internal Revenue Code (NIRC) of 1997, as amended, and collected by the Bureau;

This term refers to any person who temporarily enters the territory of a country in which he or she does not normally resides (non-resident), or who leaves that territory, and any person who leaves the territory of a country in which he or she normally resides (departing resident) or who returns to that territory (returning resident)-

This term refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties and other charges-

This term refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods-

It is the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another, or to a free zone-

This refers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods-

When does importation begin?

Intent to unload, being state of mind, can be proven by any of the facts and circumstances relative to the arrival of the goods in the Philippines, except by-

When does importation deemed terminated?

All goods, when imported into the Philippines, shall be subject to duty, including goods previously exported from the Philippines shall be subject to duty-

It is the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office, which is the office of both importation and exportation-

Unpaid duties, taxes and other charges, shall incur legal interest per annum computed ____ under Section 429 of this Act, when payment becomes due and demandable.

Unpaid duties, taxes and other charges, shall incur legal interest of ______ per annum computed from the date of final assessment under Section 429 of this Act, when payment becomes due and demandable.

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

In case of withdrawal from free zones for introduction to the customs territory, the duty rate at the time of withdrawal shall be applicable on the goods originally admitted, whether withdrawn in its original or advanced form.

In case of goods sold at customs public auction, the duty rates at the date of the auction, shall apply for purposes of implementing Section 1143(a) of the Customs Modernization and Tariff Act.

Who among the following may not be a declarant?

This term refers to a consignee or a person who has the right to dispose of the goods.

In case the consignee or the person who has the right to dispose of the goods is a juridical person, it may authorize a responsible officer of the company to sign the goods declaration as _________ on its behalf.

The goods declaration submitted to the Bureau shall be processed by-

For importations, a transition period of ________ from the effectivity of this Act is hereby provided during which subparagraph (d) of this section shall not be implemented by the Bureau

The declarant shall be responsible for the-

After the transition period from the effectivity of _______ subparagraph (d) of Section 106 shall take into effect consistent with international standards and customs best practices.

The _______ shall be responsible for the accuracy of the goods declaration and for the payment of duties, taxes and other charges due on the imported goods.

The _______ shall likewise be responsible for the accuracy of the goods declaration but shall not be responsible for the payment of duties, taxes and other charges due on the imported goods.

The _____ shall not impose substantial penalties for errors when such errors are inadvertent and there was no fraudulent intent or gross negligence in the commission thereof: Provided, That in order to discourage repetition of such errors, a penalty may be imposed but shall not be excessive.

Upon payment of the duties, taxes and other charges, the ______ shall issue the necessary receipt or document as proof of such payment.