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WorksheetsCustoms Laws Tutorial Mock Board Exam 2022
Total questions: 100
Worksheet time: 5hrs 0mins
It refers to the capability to apply or use a set of knowledge, skills and abilities required to successfully perform and implement critical work functions or tasks in a defined work setting.
Professionalism
Competency
Skilled work
Learning ability
At the District Collector level, the right of appeal is premised to compliance with the time frame to dispute a decision or order is received. The general time frame is 15 days. What is/are the exception to the general rule?
In case of denial of an application for refund.
In case of government’s right of compulsory acquisition.
In case of declaration of forfeiture.
All of the above
Under CMTA who of the following officials may authorize Police Colonel Juan De La Cruz to exercise police authority under the provisions of CMTA?
Collector upon approval of the Commissioner of Customs
Commissioner of Customs in coordination with the PNP Chief
Commissioner of Customs
Commissioner of Customs subject to approval of the Secretary of Finance
How many Senators and Congressmen are there in the Congressional Customs Oversight Committee?
7
8
9
10
What shall be done with the validated and recognized CUs?
Basis for the issuance of certificate of completion.
Accumulated and transferred in accordance with the Pathways and Equivalence of the PQF.
Forwarded to APO for purposes of CGS issuance.
None of the choices.
Under CMTA what is the reason why an exporter may be entitled to act as declarant?
Exporter is the holder of the bill of lading.
Exporter is the owner of the goods to be shipped out.
Exporter is the party who indorses the bill of lading.
All of the above
The Continuing Professional Development Council (CPDC) for Customs Brokers shall be composed of a Chairperson and two (2) members. Who shall act as the Chairman?
Chairman of the PRBCB.
A member of PRBCB selected by PRC.
A member of PRBCB selected among them by themselves.
A member selected by CPDCB members among themselves.
The Bureau of Customs shall provide information relating to a specific matter as may be requested by interested parties for legitimate use. What are the limitations of this right to access information?
Only customs brokers and importers or exporters shall have right to access.
Information requested should not be confidential or for internal use of the Bureau of Customs.
Information requested should have been covered by previous customs issuances.
Information requested should not be used for pecuniary purposes.
TCCP was expressly repealed by CMTA. Is/are there are other laws expressly repealed by CMTA?
Yes, in the case of regulatory laws.
Yes, in case of customs duty deposit requirement for L/C.
No, it was only TCCP that was expressly repealed.
There were no laws expressly repealed. In the case of TCCP certain provisions in the Code were adopted under CMTA.
In course of search of a vessel a customs officer removed a false bottom resulting to damage to the vessel, may the officer be held personally liable for the damage?
Yes, if the search is without a Mission Order.
No, in the absence of showing that the damage occurred by reason of gross negligence.
Yes, in the absence of showing that the approval of the District Collector was secured.
No, because damage naturally occurs during removal of a false bottom especially that unmanifested goods may have been discovered.
Who are disqualified to participate in auction sale?
Relatives of customs officer or employee.
BOC registered customs brokers.
Those who are not accredited importers by the Bureau of Customs.
None of the choices.
In case of search of persons arriving from foreign countries what is a way that the dignity of the person under search and detention is respected?
The search shall be done in strict confidential basis.
Female inspectors may be employed for the examination and search of persons of their own sex.
The Bureau of Customs shall apply risk management in the search of persons.
Only suspected terrorists shall be subject to search.
In forfeiture proceedings, when shall the District Collector issue an order of hearing?
For general cargoes District Collector shall issue an order of hearing within
30 days from issuance of warrant of seizure.
For general cargoes District Collector shall issue an order of hearing within
15 days from issuance of warrant of seizure.
For general cargoes District Collector shall issue an order of hearing within
30 days from enforcement of warrant.
For general cargoes District Collector shall issue an order of hearing within
15 days from enforcement of warrant.
For forfeiture of perishable goods, when shall the District Collector issue an order of
hearing?
District Collector shall issue an order of hearing within 7 days from issuance of
warrant of seizure.
District Collector shall issue an order of hearing within 5 days from issuance of
warrant of seizure.
District Collector shall issue an order of hearing within 7 days from enforcement
of warrant of seizure.
District Collector shall issue an order of hearing within 5 days from enforcement
of warrant of seizure.
Aside from the Commissioner of Customs who has the authority to exercise the power to
visit and inspect?
Deputy Commissioner of Customs, IG
Deputy Commissioner of Customs, EG
Any customs officer with written authorization from the Commissioner
All of the above
If there are only five (5) Deputy Commissioners, how many should have come from the
ranks?
All the five (5) should come from the ranks
Not more than three (3) should come from the ranks
At least three (3) should come from the ranks
It depends on the President of the Philippines who is the appointing power.
It refers to learning activities such as online training, local/international seminars/non-
degree courses, company sponsored training programs and the like which did not
undergo CPD accreditation but may be applied for and awarded CPD units.
Informal learning
Indirect CPD
Self-directed learning
Self-development training
In case there is determination by the District Collector that there is no existence of
probable cause what shall be his immediate action?
Impose surcharge
Importer may request for tentative release of imported goods
District Collector shall issue lifting of alert order
District Collector shall issue order of release
Which of the following is not a qualification for appointment as a member of the PRBCB?
Membership to the Accredited Integrated Professional Organization (AIPO)
A resident of the Philippines
BOC registration
At least 10 years experience
What shall be considered by a District Collector in case of seizure of vessel for failure to
pay fine or penalty?
The flag of registry of vessel
There is already final determination in court proceedings of the liability for fine or
penalty
Nature of cargo on board the vessel
None of the choices
The Commissioner shall regularly furnish several government offices with electronic
copies of all customs goods declaration processed and cleared by the Bureau. Choose
the office which shall not be a recipient of the electronic copies of goods declaration?
PSA
NEDA
Tariff Commission
All of the above shall receive electronic copies of goods declaration
Who shall act as the Chairman of the APO Committee on Nomination for PRBCB
Members?
Members will elect among themselves
Most recent past president
Chairman shall be elected by the members of the APO at large
Current APO president
Under CMTA how may the government attract and retain competent and capable
customs officers and personnel?
By giving financial rewards to performing customs officers
By giving high salaries
By instituting professionalism and meritocracy
All of the above
Is the use of Customs Brokers by importers mandatory in customs clearance?
Yes, for control purposes
Yes, to ensure accountability
No, because importers have a choice on whether or not to employ the services of
customs brokers
Yes, as reflected in the Single Administrative Document (SAD) form
In the exercise of the power to inspect and visit, a warrant of seizure was issued and actual seizure made. Which of the following statements would best describe the reason for the seizure?
The owner of the goods was not in the place where the imported goods were
stored.
The seizure was made in relation to the civil remedy of distraint.
The owner of the goods failed to present evidence of payment within the period
prescribed by law.
The goods seized are prohibited goods.
A customs broker is NOT considered in the practice of his profession if he:
Employed as Exports Assistant at Coca Cola Bottlers
Employed as Imports Assistant at Pepsi Cola Philippines.
Teaches Business Mathematics at UST
All of the above are considered in the practice of CB profession
When are imported goods deemed entered for consumption?
When the carrying vessel enters Philippine jurisdiction with intention to unlade
therein
When the goods are released to the consignee
When the goods declaration is electronically lodged with the Bureau of Customs
together with required supporting documents
When the goods declaration for consumption has been properly processed
before the pertinent customs office and goods released from customs custody
Condition before an Alert Order may be issued?
An Alert Order may only be issued after submission of inward foreign manifest
An Alert Order may only be issued after entry of carrying vessel to Philippine
territory
An Alert Order may only be issued after lodgment of goods declaration.
In any of the above situations
Who can designate the members from the Lower House for the Congressional Customs
and Tariff Oversight Committee?
Speaker of the House
Senate President
Chairman of the Ways and Means of the Lower House.
By majority vote of the members of the Lower House
In forfeiture cases, how many days should the District Collector render a decision from
the date of termination of hearing?
Decision must be rendered within 7 days
Decision must be rendered within 15 days
Decision must be rendered within 30 days from termination of the hearing
Decision must be rendered on the same day of the termination of hearing.
RA 9280 was passed into law in 2004. When “A” who passed the CBLE last 1990 was
renewing his PIC he was advised that he has to take the CBLE again because RA 9280.
Is this proper?
Yes, RA 9280 was passed in 2004 and only those who passed the CBLE from
2004 onwards may be issued a PIC.
No, but those who passed earlier than 2004 must write PRC of their intention to
continue with the practice of the profession before they may be issued PIC.
Yes, but those who passed the CBLE five (5) years before 2004 may be issued
PIC
No, because customs brokers who are registered with PRC as customs brokers
are automatically registered as CBS under R.A. No. 9280
Which of the following cases may not be subject of compromise?
Tariff classification cases
Valuation cases
Rules of Origin cases
Forfeiture cases
In civil remedies for the collection of duties and taxes what is the time frame by which
levying officer must submit to the Commissioner a report on levy.
Within 7 days after receipt of the warrant
Within 10 days after receipt of the warrant
Within 15 days after receipt of the warrant
Within 30 days after receipt of the warrant
The general rule is that property under customs custody shall be disposed on the port
where the property is located. Who has the authority to decide to transfer the property to
other ports for disposal purposes?
District Collector subject to approval of the Commissioner of Customs
Commissioner of Customs
Commissioner of Customs subject to approval of the Secretary of Finance
Secretary of Finance
Forfeited goods shall be subject to disposition after liability have been established by the
proper administrative or judicial proceedings. What is the exception to this general rule?
Regulated goods
Restricted goods
Prohibited goods
All of the choices
Principal Port of Entry of Collection District XII.
Port of Cebu
Port of Cagayan de Oro
Port of Davao
Port of Iloilo
Importer “A” has a shipment at POM and a goods declaration for consumption has been
lodged. Before the release of the shipment he received a letter from the District Collector
that he has an outstanding account with the Bureau of Customs. He failed to pay within
30 days from receipt of the letter.
May the District Collector issue a WSD for the shipment?
No, because the liability is for a past shipment and not for the current shipment
at customs
No, because the proper remedy is for the Commissioner of Customs to issue a
warrant of distraint.
Yes
Yes, but the District Collector must be sure that duties and taxes have not been
paid on the shipment
It refers to mechanisms that provide access to qualifications and assist professionals to
move easily and readily between the different education and training sectors, and
between these sectors, and the labor market, through the Philippine Credit Transfer
System.
PQF
Pathways and Equivalences
Career Progression and Specialization Program (CPSP)
None of the choices
DOJ filed a case against CB Juan De La Cruz last 2015. The Presiding Judge rendered a
decision yesterday which found CB Cruz guilty of smuggling. What shall be the basis of
the penalty?
CMTA provision on penalty for smuggling because the decision was rendered
when CMTA is already in force and effect.
TCCP because the offense was committed when TCCP was still in force.
It depends on which penalty is higher i.e. TCCP or CMTA penalty.
It depends on the Presiding Judge
When may an allegation be considered as derogatory information?
The allegation indicates whether goods declaration has been verified
The allegation indicates whether the carrying vessel has entered Philippine
jurisdiction
The allegation indicates the violations and other necessary specifics thereof.
The allegation indicates whether the violation is an assessment and/or
enforcement case.
If the District Collector accepts written order from the carrier for the delivery of imported
goods, what shall be required of the importer?
Sufficient security
Copy of the bill of lading
Written undertaking
All of the above
When may an alert order by reason of undervaluation be issued?
When goods declaration shows discrepancies
When an allegation of undervaluation is based on derogatory information
When the imported goods are rice, sugar or onions.
When undervaluation is caused by the submission of forged invoice or other
documents.
Is it an absolute rule that an importer must pay the difference in duties and taxes as
declared and as found before protest may be made?
Yes, thus the term payment under protest
No, because an importer may protest without paying such an amount
Yes, as provided for in CMTA as adopted from TCCP
It depends. If the difference is below P500,000.00 then payment is mandatory
before protest may be adhoog made.
The principal port of entry of Collection District No. I.
Port of Batangas
Port of Bataan
Port of San Fernando
Port of Pangasinan
To whom shall the letter of the importer expressing his intention to abandon goods be
addressed?
Commissioner of Customs
Deputy Commissioner, RCMG who has jurisdiction over the Legal Service
District Collector
Any of the above depending on the value of the importation to be abandoned
If there are three (3) vacant positions in the PRBCB what is the maximum number of
nominees that may be submitted by the APO to PRC?
2
4
6
15
To whom shall protest be filed?
District Collector who rendered the decision imposing additional duties and taxes
District Collector if decision rendered imposing additional duties and taxes is
made by a Sub-Port Collector
Commissioner of Customs
All of the above
A WSD was issued by reason of the failure of the owner of imported goods stored in a
warehouse to furnish Bureau of Customs evidence of payment of duties and taxes.
When the customs officer was to serve the warrant of seizure to the owner he
discovered that the owner was not in the warehouse.
To whom should the warrant be served?
The customs officer must wait for the importer to go back to the warehouse
The customs officer must in the presence of 2 witnesses leave the warrant at the
premises of the warehouse
The customs officer must post the warrant at the door of the warehouse so that the
importer can see it when he comes back to the warehouse
The customs officer must serve the warrant to the warehouse manager.
When challenged by the Master of the vessel what shall be presented by the person
authorized to exercise police authority to disclose his official character?
Mission Order
Search warrant
Written authority issued by the District Collector
BOC issued ID
Is the Bureau of Customs allowed by law to seize vessels outside of the Philippine
territory?
No, because that will infringe on the territorial integrity of other countries.
Yes, as long as the pursuit of the offending vessel started within the Philippine
territory.
Yes, as long as the vessel is registered under the Philippine flag.
No, because customs laws may only be enforced within the Philippine territory.
It refers to learning that has been acquired in addition or alternatively to formal learning,
which may be structured and made more flexible according to educational and training
arrangements.
Informal learning
Nonformal learning
Indirect learning
Self directed learning
Which of the following shall not be considered property under customs custody subject
to disposition?
Seized goods
Abandoned goods
Goods subject to valid lien
All of the above are property under customs custody subject to disposition
Subject to the approval of the PRC the PRBCB may issue Special Permit to Foreign
Customs Brokers? What is the condition under R.A. No. 9280?
Subject to provision in ATIGA
When the President of the Philippines allows the issuance
Under General Agreement for Tariffs and Services
When their services are urgently needed in the absence of local customs brokers
How shall the Bureau of Customs dispose of forfeited regulated goods?
By donation
By destruction
By referral to the regulatory agency concerned
All of the above depending on the decision of the Bureau of Customs
How shall debts and credits be distrained?
It shall be distrained through seizure of debts and credits
It shall be distrained through service of warrant of distraint with the person owing
the debts
It shall be distrained through a CTA order.
It shall be distrained by a customs officer with written authorization from the
Commissioner of Customs
If you are the owner of goods which were forcibly thrown overboard by reason of stress
of weather and the owners of the goods saved failed to perform their obligation to
contribute to the common fund to compensate you. May the District Collector withhold delivery of the goods belonging to the delinquent
owners?
Yes, upon proper request and presentation to District Collector of evidence by
the owner
Yes, upon the order of the Commissioner of Customs
Yes, upon notice to the District Collector by way of lawful order of the court
Any of the above is valid.
In the exercise of his automatic review power in a forfeiture case the Commissioner of
Customs failed to render a decision within the prescribed period. What will happen?
The decision of the District Collector is considered affirmed.
The Commissioner of Customs will forward the case folder to the Secretary of
Finance immediately.
The Secretary of Finance will exercise his automatic review power.
The Commissioner of Customs may be held administratively liable.
Which of the following statements is proper with regard to persons authorized to
exercise police authority under CMTA?
Officials of PNP on all cases falling within the regular performance of their duties,
when payment of internal revenue taxes is involved.
Officials of the AFP on all cases falling within the regular performance of their
duties, when payment of internal taxes is involved.
Officials of the BIR on all cases falling within the regular performance of their
duties, when payment of internal taxes is involved
All the statements are correct
What shall be included in the sworn application for the issuance of judicial search
warrant by reason of CMTA violation? Choose the best statement.
Name of the Judge.
Goods declaration number and date lodged.
Carrying vessel of the goods to be seized.
Probable cause and particularly describing the place to be searched and the
goods to be seized.
PRC cancelled the Certificate of Registration of CB John last April 2019 because he was
convicted with finality of a crime involving moral turpitude. Today is June 2022 and he
asked your advice how he can resume practice of his profession. What advice can you
give him?
Better look for another source of living as he is now forever barred from
practicing the Customs Broker profession
Take the customs broker licensure examination (CBLE). If he pass the exam
PRC shall register him again as a Customs Broker
Appeal the cancellation of his PRC Registration to regular court
Under the provisions of RA9280 request for reinstatement in the PRC Registry as
a Customs Broker
For purposes of serving warrant of seizure, who may be considered as owner of the
seized goods?
Person holding the bill of lading
Consignee
Importer
All of the above
What is the condition before the District Collector may issue the lifting of an alert order?
Duties and taxes have been paid
Issued hold order has been lifted
Commissioner failed to render a decision on the order of release issued by the
District Collector
All of the above
For canned goods, how many hours from receipt of the recommendation of an Alerting
Officer (examining customs officer in the IRR) should the District Collector render a
decision?
Within 48 hours
Within 72 hours
Within 96 hours
Within 120 hours
For customs cases other than protest and forfeiture what is the next step if the
Commissioner fails to render a decision within the period prescribed in the exercise of
his automatic review power?
Decision under review becomes final and executory
Importer appeals to CTA
Commissioner returns to the District Collector the case file
d. Commissioner forwards case file to the Secretary of Finance
Commissioner forwards case file to the Secretary of Finance
Where should goods seized by officers and men of the Philippine National Police (PNP)
who were deputized by the Commissioner of Customs to exercise police authority under
CMTA?
Chief, PNP
Judicial Court
Bureau of Customs
Camp Crame in coordination with the Bureau of Customs
In the disposition of proceeds from the sale of property under customs custody which of
the following charges may the Commissioner of Customs set the maximum amount to be
charged to the proceeds?
Government storage charges
Storage charges of arrastre operator
Expenses for appraisal of the goods
Any of the above
May a decision of the District Collector which imposes fine on a forfeiture case be
subject of an appeal by way of protest?
Yes, as a matter of right.
No, as per CMTA
No, because a motion for reconsideration may be filed
Any of the choices is correct depending on the value of the importation
On which of the following instances where the cost of physical examination shall be for
the account of the importer?
A physical examination was done by reason of an Alert Order and the goods stuffed
in the container examined are the same as that declared in the goods declaration.
A physical examination was done by reason of an Alert Order and the entered tariff
classification was found to be in order.
The physical examination was conducted by reason of the selectivity module in the
e2m Customs System but no misdeclaration was discovered.
Any of the choices is proper.
With God’s grace and hard work you will pass the CBLE this coming November. Under
PRC rules you will have to renew your PIC in 2025. How many CPD Credit Units should
you earn for PRC to renew your PIC?
15 CUs.
None, if you are teaching in a school offering BSCA
None, as you are not required under existing rules and regulations.
None, if you are not engaged in the practice of the profession. As for example,
instead of practicing the profession you establish your own on-line food business.
May the Commissioner of Customs inquire into bank deposits of importers?
Yes, to check accuracy of entered value
Yes, to check accuracy of price actually paid
No
A and b are correct
Who has the authority to overturn an Advance Ruling on tariff classification issued by the
Tariff Commission?
Office of the President
NEDA Director General
Secretary of Finance
All of the above
When should the Tariff Commission issue an advance ruling on tariff classification?
Within 60 days from receipt of a properly documented application.
Within 30 days from receipt of a properly documented application.
Within 45 days from receipt of a properly documented application
Within 30 working days from receipt of a properly documented application.
What is an activity that may be applied for the self-directed and/or lifelong learning.
PRBCB Chairman and Members: Full credit units within the compliance period.
CHED Technical Committee on Customs Administration – Chairperson or
Members – Full credit within the compliance period.
Outstanding Customs Broker awardee
All of the above.
Who has the authority to compromise any administrative case arising from the conduct
of a post clearance audit?
PCAG AsComm subject to approval of the Commissioner of Customs
Secretary of Finance
Commissioner of Customs subject to approval of the Secretary of Finance
Any of the choices depending on the value of the penalty imposed after conduct
of post clearance audit.
The rule is that customs issuances as far as practicable be made readily available prior
to its effectivity. What is the exception to this general rule?
The customs issuance is of general application
The customs issuance is of specific application
The advance notice is precluded
Any of the choices is correct
Bureau of Customs shall not impose penalty on errors in goods declaration when such
errors are inadvertent. To discourage repetition of such errors penalty may be imposed.
What is the limitation of such penalty?
Penalty shall not exceed the value of the goods
Penalty shall not exceed the surcharge imposable under the law
Penalty shall not be excessive
Penalty shall not exceed the appraised value
Who is not responsible for the accuracy of goods declaration?
Declarant
Customs Broker
VASP
All of the choices are responsible for the accuracy of goods declaration
In the disposition of the proceeds in the sale of impliedly abandoned goods under
customs custody, which of the following items comes 3rd?
Expenses for the appraisal, advertisement and sale of auctioned goods.
Taxes due on the goods
Customs duty due on the goods
Government storage charges
What is the condition for a customs issuance to be published in the Official Gazette or a
newspaper of general circulation?
The issuance should be of general application.
The issuance should be of specific application.
The issuance should be of combined general and specific application.
All issuances should be published.
These are goods liable to perish or be wasted, or those that depreciate greatly in value
while stored, or which cannot be kept without great disproportionate expenses.
Goods for human consumption.
Goods for animal consumption.
Perishable goods.
All of the choices
In a protest case the Commissioner of Customs fails to render a decision within the
prescribed period. What is the proper scenario?
File a motion for reconsideration
Request for reinvestigation
Appeal to CTA
Secretary of Finance exercises his automatic review power.
What is the next step if there is finding by the District Collector of the authenticity and
completeness of evidence presented by owner of goods seized in the exercise of power
to inspect and to visit?
District Collector shall cause the immediate release of the security posted by the
owner of imported goods.
District Collector shall cause the immediate release of the seized goods
District Collector shall refer the matter to the Commissioner of Customs for
proper disposition
District Collector shall not issue a warrant of seizure
Classify imported fake iWatch.
Regulated
Restricted
Prohibited
Free importation
It refers to learning that has been acquired in addition or alternatively to formal learning,
which may be structured and made more flexible according to educational and training
arrangements.
Informal learning
Indirect learning
Nonformal learning
Self directed learning
Who may appoint a Senator for him to become a member of the Congressional Customs
Oversight Committee?
Majority vote by incumbent Senators
Senate President
Chairperson of the Committee on Ways and Means
President of the Philippines
May Customs Guards assigned to customs bonded warehouses be given authority to
exercise police authority under CMTA?
No, because the position is very low to authorize them to exercise police
authority.
No, because this is not allowed under existing Civil Service Commission’s (CSC)
rules and regulations.
Yes, as this is explicitly provided for in CMTA
Yes, but subject to approval of the Secretary of Finance
Which ranks 4 th in the disposition of proceeds from the disposition of property under
customs custody?
Government storage charges
Taxes
Arrastre and private storage charges
Expenses for the appraisal, advertisement and sale of auctioned goods
How may the Bureau of Customs collect duties and charges imposed by reason of post
clearance audit?
By sending demand letters.
By withholding delivery of imported goods belonging to the delinquent auditee
By civil or criminal action
All of the above
How shall the matter be resolved if the Advance Ruling issued by Tariff Commission is
disputed by BOC?
Refer to Court of Tax Appeals
Refer to Tariff Commission
Refer to Department of Trade and Industry
Refer to Secretary of Finance
Regulatory agency for used cars.
Bureau of Product Standards
Land Transportation Office
Fair Trade Enforcement Bureau
DOTR
A PRBCB member may serve maximum of two (2) terms. What is that in number of
years?
4 years
6 years
8 years
Indefinite number of years.
PCG has authority to prevent and suppress smuggling?
No, as CMTA provides that the authority is exclusive to BOC
Yes, it has concurrent authority with BOC
No, because PCG has no technical expertise on the matter
None of the choices
Pursuant to CMTA what is the implication if a decision to impose additional duties and
taxes is not protested?
Customs will impose surcharge on the amount imposed
Goods declaration shall be subject to post clearance audit.
Decision of the District Collector may be appealed to CTA
Decision of the District Collector shall be deemed final.
When should duties and taxes be paid in case of regulated goods that are imported
without prior import permit as otherwise the goods shall be deemed abandoned?
Duties and taxes will not be required to be paid anymore as the regulated goods
will be seized and subject to forfeiture proceedings.
Duties and taxes must be paid within 15 days from receipt of notice of
assessment
Duties and taxes must be paid within 15 days from date of final assessment
Duties and taxes must be paid within 15 days from lodgment of goods
declaration.
Under CMTA how many Deputy District Collectors should there be?
Three: Deputy Collector for Assessment, Deputy Collector for Operations,
Deputy Collector for Administration.
Minimum of 3 and maximum of 5
Minimum of 3 and maximum of 6
None of the choices
Who of the following are not authorized to effect search, seizure and arrest?
Officials of the Bureau of Customs, District Collectors and Deputy District
Collectors
Officials of BIR in all cases failing within the regular performance of their duties
when payment of internal revenue taxes is involved
Customs Appraisers
None of the choices
In a protest case the Commissioner of Customs rendered a decision which is adverse to
the government with the amount protested in the amount of P11.00 million. Is the
decision of the Commissioner of Customs subject to automatic review by the Secretary
of Finance?
Yes, because the amount breached the P10.00 million threshold.
No, because the Secretary of Finance has no such authority under CMTA
No, because it is not in the exercise of automatic review power of the
Commissioner of Customs
Yes, because it is in the exercise of the automatic review power of the
Commissioner of Customs
Is it an absolute rule that the supporting documents be attached to an appeal?
Yes, otherwise the officer that shall review the appeal will not have any basis to
review the case.
No, provided that the value of the goods involved in the appeal does not exceed
P10.0 million.
No, provided that the supporting documents are submitted within a reasonable
time as defined by the Bureau of Customs.
Yes, because this is provided for in the Customs Modernization and Tariff Act
(CMTA)
A person’s skills, knowledge and competencies that have been acquired through work
experience, training, independent study, volunteer activities and hobbies, that may be
applied for academic credit, as a requirement of a training program or for occupational
qualification.
Competency
Prior Learning
Continuing Professional Development
Lifelong Learning
The law which provides that CPD is a mandatory requirement in the renewal of the
Professional Identification Card.
R.A. No. 10863
R.A. No. 9280, as amended by R.A. No. 9853
R.A. No. 10912
R.A. No. 10963
