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Worksheetsstudy para kapasar
Total questions: 79
Worksheet time: 45mins
Which among the following is NOT an exception to the doctrine of exhaustion of administrative remedies?
On appeal, the Commissioner of Customs does not render a decision within the prescribed period
When the controverted action of the Collector is patently illegal
If the questioned decision or action of the Commissioner was performed without or in excess of jurisdiction
When there are instances indicating the urgency of judicial intervention
May a District Collector of Customs, motu proprio, initiate a civil action in court to recover duties against an erring Importer?
Yes, because he has exclusive jurisdiction over the case
Yes, because it is only in criminal cases when filing a court action requires approval from the Commissioner
No, because it lacks the approval from the Commissioner
No, because only criminal actions may be filed by the district collector and not civil actions
The supervision and control over judicial proceedings instituted on behalf of the government under the CMTA shall be made by the:
Commissioner of Customs
Deputy Commissioner of Customs
Collector of Customs
Deputy Collector of Customs
Secretary of Finance
Civil and criminal actions and proceedings instituted under authority of the CMTA shall be made on behalf of the government by the:
Bureau of Quarantine
Bureau of Customs
Philippine Coastguard
Bureau of Immigration and Deportation
The party was aggrieved by a ruling of the Commissioner of Customs in matters of protest or seizure cases may appeal to the:
Court Appeals
Court of Tax Appeals
Supreme Court
Secretary of Finance
Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be:
Final and executory
Not final and appealable
Final and appealable
Final in appealable
Who has the burden of proof for forfeiture proceedings?
Claimant
Importer
Government prosecutor assigned by the Legal Service of the Bureau of Customs
District Collector
Within how many days must the Commissioner issue an advance ruling on valuation?
30 days from submission of application and supporting documents
30 days from receipt of application and supporting documents
30 days from endorsement by the Deputy Commissioner for RGMG
30 days from the recommendation of the Deputy Commissioner for AOCG
What is the purpose of the 90-day period for the submission of a request for an advance ruling on value and rules of origin?
To allow the Bureau sufficient time to render reasonable ruling
To guarantee that the requesting party has legitimate purpose for the request
To ensure that the request does not relate to any ongoing trade transaction
To determine relevant evidence for the ruling
Kind of evidence which a reasonably prudent man might accept as sufficient to support a conclusion.
Substantial evidence
Proof beyond reasonable doubt
Preponderance of evidence
Clear and convincing evidence
Also referred to as the power of the Bureau of Customs to render judgments or rulings.
Quasi-legislative power
Quasi-judicial power
Discretionary power
Power to settle controversies
Which of the following customs officials does not have adjudicatory power?
District Collector
Collector of the Sub-port
Commissioner
None of the above
Which of the following is correct?
The degree of evidence required In smuggling cases is either proof beyond reasonable doubt or substantial evidence.
The degree of evidence required in civil cases is either preponderance of evidence or substantial evidence.
The Bureau of Customs may handle civil, criminal as well as administrative cases.
In customs administrative cases, the complainant is always the Bureau of Customs
Which of the following is NOT true about advance rulings?
Must be in writing, but electronic submission is allowed.
Must relate to only one product.
The request must be submitted within 90 days prior to the lodgment of the goods declaration.
A foreign exporter will only be allowed to request for advance ruling if it is also an accredited importer In the Philippines.
How much is the non-refundable amount of the advance ruling fee per each application?
P1,000,00
P1,500.00
P2,000.00
P2,500,00
When shall the request for advance ruling be deemed impliedly withdrawn?
When the requesting person imports the covered product less than 90 days after the request
When the requesting person imports the covered product less than 30 days from Submission of complete documents
The requesting person fails to submit the additional documents within the prescribed period
Any of the above
Which of the following is not a ground to decline a request for advance ruling?
The issue involves a matter that is before the courts (sub judice) or under post clearance audit
A request for advance ruling on the same goods is already filed by the same requesting party.
An advance ruling on a different product has been issued to the same requesting person
The request is based on hypothetical situation
The advance ruling for value shall be valid for a period from the date of its issuance unless a shorter period is provided.
3 calendar years
5 calendar years
12 months
One year
Which of the following is not a ground to modify an advance ruling?
Clerical error
Change of immaterial facts and circumstances after issuance of the ruling
Misleading information based on excusable neglect or honest mistake
Change in applicable law
An advance ruling may be revoked or invalidated. Which of the following is true about revocation or invalidation of advance rulings?
An advance ruling may be revoked upon discovery that the applicant submitted incomplete or misleading information
If the advance ruling is revoked, the Bureau shall not be required to send written notice to the requesting person
A revoked ruling may not be appealed
A motion for reconsideration is not available in case of revocation of advance ruling
Pedro and Juan are neighbors. Amazed at how extravagant Juan lives, Pedro discovered that Juan is a big-time smuggler. Juan would even give Pedro a tour around his property to show off. Secretly, Pedro started gathering evidences against Juan. Thus, one day, on his own, Pedro filed a complaint for smuggling against Juan before the Office of the Prosecutor. Is this appropriate?
No, because only the Bureau of Customs may initiate such action.
No, because it has no approval from the Commissioner of Customs
Yes, because Pedro has sufficient evidence against Juan
Yes, upon recommendation of the Commissioner of Customs
If a smuggling case will be initiated in the Court of Tax Appeals, which of the following will be the proper caption?
People of the Philippines vs. Pedro Sanches
Republic of the Philippines vs. Juan Santos
Bureau of Customs vs. 1x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to Antonio Sanchez
In the Matter of: Smuggling (2x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to ABC Corporation
If a smuggling case will be initiated before the Office of the Prosecutor-Department of Justice, which of the following would be the proper caption of the complaint?
People of the Philippines vs. Pedro Sanches
Republic of the Philippines vs. Juan Santos
Bureau of Customs vs. 1x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to Antonio Sanchez
In the Matter of: Smuggling (2x20' Container STC 500 bags of Thailand Rice covered by Entry No. C-123-19 consigned to ABC Corporation
An Inquiry or proceeding to determine whether there is sufficient ground to engender a well-founded belief that a crime has been committed and the respondent is probably guilty thereof, and should be held for trial.
Probable cause
Preliminary Investigation
Inquest
Prima facie
A reasonable ground of presumption that a mater is, or maybe, well founded, such a state of facts in the mind of the prosecutor is would lead a person of ordinary caution and prudence to believe, or entertain an honest or strong suspicion, that a thing is so.
Probable cause
Preliminary investigation
Inquest
Prima facie
May an information for large scale agricultural smuggling as economic sabotage be filed before the Regional Trial Courts?
Yes, if the value of the commodities involved is at least 1 million pesos as determined by the Bureau of Customs.
It depends on the value of the commodities and the place where the alleged smuggling occurred.
No instance possible.
No, Republic Act 10845 expressly designates the CTA to acquire jurisdiction.
Situation. When the District Collector ordered the forfeiture of the shipment of ABC Corporation on May 15, 2022, the latter immediately appealed the ruling to the Commissioner the following day on which date it received the said adverse judgment However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal
If ABC Corporation would appeal the decision of the Commissioner, where should it file the appeal?
Secretary of Finance
Court of Tax Appeals division
Court of Tax Appeals en banc
Office of the Commissioner on reconsideration
Situation. When the District Collector ordered the forfeiture of the shipment of ABC Corporation on May 15, 2022, the latter immediately appealed the ruling to the Commissioner the following day on which date it received the said adverse judgment However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal.
How should ABC Corporation appeal the decision of the Commissioner?
By filing a Protest case before the Secretary of Finance, since protest is mode of appeal.
By filing a petition for Review on Certiorari before the CTA
By filing a Petition for Review before the CTA
By submitting a motion for reconsideration to the Commissioner of Customs
Situation. When the District Collector ordered the forfeiture of the shipment of ABC Corporation on May 15, 2022, the latter immediately appealed the ruling to the Commissioner the following day on which date it received the said adverse judgment However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal.
Until when may ABC Corporation appeal the decision of the Commissioner?
May 30, 2022
May 31, 2022
June 15, 2022
July 15, 2020
Situation. When the Secretary of Finance rendered a decision in a forfeiture case adverse to Pedro Corporation, the importer, the latter appealed the case to the Court of Tax Appeals.
If the CTA renders a judgment unfavorable to Pedro Corporation, which among the following remedies will be proper if the importer wants the same CTA division to review and reverse its judgment?
Motion for Reconsideration
Petition for Review
Second Appeal
Injunction
Situation. When the Secretary of Finance rendered a decision in a forfeiture case adverse to Pedro Corporation, the importer, the latter appealed the case to the Court of Tax Appeals.
In relation to the previous question, if Pedro Corporation again received an unfavorable judgment and wishes to elevate the case, which of the following should it do?
File a Motion for Reconsideration address to the CTA en banc.
File a Petition for Review before the CTA en banc.
File a Petition for Review on Certiorari before the CTA division.
Appeal the judgment to the Supreme Court
Situation. When the Secretary of Finance rendered a decision in a forfeiture case adverse to Pedro Corporation, the importer, the latter appealed the case to the Court of Tax Appeals.
In relation to the previous question, if Pedro received another unfavorable judgment, may it file a motion for reconsideration within the same tribunal that rendered the judgment?
Yes, as a matter of course.
Yes, because it is a condition precedent to Pedro Corporation's next legal remedy.
No, a motion for reconsideration is only allowed In the CTA division.
No, the proper remedy is appeal.
Which of the following does not fall under CTA's appellate jurisdiction?
Decisions of the Commissioner of Customs on forfeiture cases unfavorable to the importer
Decisions of the Commissioner of Internal Revenue
Decisions of the Secretary of Agriculture in dumping or Countervailing cases
Decisions of the Tariff Commission on safeguard investigations
Which of the following has jurisdiction if a probable cause for the filing of smuggling exists?
The Court of Tax Appeals if amount involved at least 5 million pesos
The Commissioner of Customs regardless of amount.
The Regional Trial Court if the amount involved is less than 1 million pesos
The Office of the Prosecutor, Department of Justice.
An informal and summary investigation conducted in a criminal case involving person arrested and detained without the benefit of a warrant of arrest for the purpose of determining whether said person should remain under custody and correspondingly charged in court.
Preliminary investigation
Prima facie evidence
Surveillance
Inquest
Stage of the assessment process wherein the principal appraiser has reviewed the findings of the examiner and makes a determination on the duties and taxes to be paid.
Final assessment
Completed assessment
Additional assessment
Issuance of OLRS
A situation wherein the assessment is disputed and pending review an importer or consignee may put up a cash bond or any sufficient security equivalent to the duties, taxes and other charges that is disputed before the importer or consignee can obtain the release of said goods.
Tentative release
Tentative assessment
Release under tentative assessment
Disputed assessment
A written order on a disputed tariff classification issued by the Tariff Commission which provides appropriate classification of Imported goods under the AHTN.
Tariff Classification Dispute Ruling
Tariff Classification Ruling
Tariff Classification Issue
Appropriate Tariff Classification
Issues that arise when the customs officer challenges the declared customs value and makes his own valuation findings to which the importer does not agree.
Valuation Dispute
Valuation Issue
Tentative Assessment
Disputed Assessment
Which of the following disputed customs issues may not be released under tentative assessment.
Difficult or highly technical question of tariff classification.
Difficult or highly technical question relating to the application of customs valuation Issues.
Mixed customs issues
Difficult question of fact on rules of origin
May the customs broker file a customs protest for his client?
Yes, since he is duly authorized, and it is within the practice of his profession.
Yes, but only if the issue involved Is valuation and classification.
No, it is beyond section 27 of RA 9280.
No, only lawyers are authorized as the issue involves difficult question on customs law
A protest to a decision imposing liability for duties, taxes, fees or other charges shall be made payment.
At the time of
Within 7 days from
Within 15 days from
A or B
In cases where the dispute settlement mechanism has commenced and fraud is discovered at any stage, __ is deemed to have arisen. The proceedings shall be terminated and a WSD issued against the shipment.
A question of law
An enforcement issue
A technical smuggling
Prima facie case of fraud
The importer aggrieved by the ruling of the Commissioner, other than a ruling on tariff classification, may, within 15 calendar days, from receipt of the ruling file a with the ___ Commissioner.
Appeal
Motion for reconsideration
Motion for reinvestigation
Request for settlement
Upon lodgment of goods declaration and before the completed assessment, as when the goods are being subjected to documentary check or physical inspection, the customs officer may raise a question against the correctness of the tariff classification as declared, and reclassify the goods. If the importer does not agree with the reclassification, he may elevate the matter to __.
Principal examiner and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the District Collector and finally to the Commissioner.
Principal appraiser and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment, and finally to the District Collector.
Principal classifier and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment, and finally to the District Collector.
Principal classifier and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the District Collector and finally to the Tariff Commission.
Alert orders are written orders issued by customs officers as authorized by the Commissioner on the basis of derogatory information regarding possible noncompliance with CMTA. An alert order will result in the suspension of the processing of the goods declaration and the conduct of physical or nonintrusive inspection of the goods within 48 hours from issuance of the warrant of seizure.
Both statements are true
Both statements are false
Only the first statement is true
Only the first statement is false
A written order issued by the Commissioner, District Collector or other customs officers authorized in writing by the Commissioner, before the lodgement of the goods declaration or when no goods declaration is lodged to prevent the illegal importation or their release.
Alert order
Pre-alert order
Pre-lodgement control order
Hold order
Which of the following is not considered derogatory information within the purview of alert orders?
General allegations of misclassification without providing the appropriate tariff heading and duty of the shipment to be alerted
General allegations of over-quantity without Indicating the source of Information supporting the allegation
General allegations of misdeclaration in the entry without indicating the suspected actual contents thereof
General allegations of importations contrary to law
An alert order may be issued only -
After lodgement of the goods declaration
Prior to the release of goods from customs custody
While the goods remain in the customs premises
All of the above
An alert orders shall be monitored by -
Alert Order Clearing House Desk under the Intelligence Group
Alert Order Clearing House Desk under the Enforcement Group
Alert Order Clearing and Monitoring Office, Intelligence Group
Alert Order Clearing and Monitoring Office, Enforcement Group
Which of the following grounds will not merit the manual Issuance of an alert order?
When e2m is not accessible
For shipments under warehousing entry
When the entry is finally assessed
For shipments under informal entry
MAGIGING_____________ AKO
Which of the following is not true about notification requirements regarding customs alerts?
Notice to the concerned importer or broker can be made through email.
The emall in 'a' above shall be the email address indicated in their CPRS.
In case the Importer has no CPRS, notice shall be through personal service, if possible.
Posting of the Alert Order in the conspicuous places within the Port shall only be resorted to in case of unknown owners.
From the issuance of the Alert Order, physical or non-intrusive examination shall be conducted within ____.
24 hours
48 hours
2 days
36 hours
From the conclusion of the physical examination of shipments covered by alert orders, within what period must the assigned customs examiner submit his/her findings to the District Collector through the Alert Order Report Form?
Within 5 days or 2 days in case of perishable goods
Within 48 hours or 24 hours in case of perishable goods
Within 3 days or 1 day in case of perishable goods
Within 2 days or 1 day in case of perishable goods
How much of the containers shall be subjected to physical examination if the Alert Order was issued to a shipment consisting of at least 25 containers?
25% of the total number of containers
30% of the total number of containers
100% or all of the containers
50% of the total number of containers
If the total number of the containers to be examined by virtue of an alert order is already identified, may the Bureau allow the importer to obtain release of the remainder?
Yes, so as not to affect business operations of importers.
Yes, since jurisdiction over the importer has already been acquired by the Bureau.
No, the subsequent release would be in violation of the rules on alert orders.
No. The importer must suffer the resulting storage and demurrage charges attaching on the alerted shipment.
ABC Corporation's importation consists of 30 containers and was the subject of an alert order. Upon examination of the first 2 containers, Customs is convinced that violations of the CMTA were committed by ABC Corporation. Angry, the customs authority in charge of the examination ordered that all the 30 containers be examined. Is this correct?
Yes, no its and buts.
Yes, but only if authorized in writing by the Commissioner.
No, only 25% of the containers must be examined.
It depends on the violation committed.
In the disposition of alert orders, the District Collector concerned shall, within ___ from the termination of the examination ___.
Within 5 days or 2 days in case of perishable goods/issue a WSD or recommend to the Commissioner the release of goods or continued processing of the entry
Within 48 hours or 24 hours in case of perishable goods/issue a WSD or order the release of goods
Within 3 days or 1 day in case of perishable goods/ Issue a WSD or recommend to the Commissioner the release of goods or continued processing of the entry
Within 2 days or 1 day in case of perishable goods/issue a WSD or order the release of goods
The automatic review power of the Commissioner applies in alert orders
True, in case the District Collector orders the release of the goods subject of the alert order.
True, in case the District Collector recommends to the Commissioner the release of the goods subject of the alert order.
False. The rule on automatic review applies only in seizure cases.
False. The resulting decision of the Collector in alerted shipments does not amount to a final decision, hence, applying the automatic review rule shall be premature.
Which of the following is not within the coverage of customs alert orders?
Importation for consumption
Imported goods for warehousing
Imported goods for admission into a free zone
Goods for transit
It refers to a false, untruthful, erroneous or inaccurate declaration as to quantity, quality, description, weight or measurement of the goods resulting in deficiency between duty and tax that should have been paid and the duty and tax actually paid to avoid compliance with government regulations related to the entry of regulated, prohibited or restricted goods into the Philippine customs territory.
Fraudulent declaration
Misdeclaration
Technical smuggling
Pure smuggling
It refers to money, goods or value gained from illegal activity.
Products of illicit trade
Smuggled goods
Contraband
Any of the above
Which of the following is true about pre- lodgment control order (PLCO) and/or alert order (AO)?
Both PLCO and AO authorize the customs officer to conduct physical examination of goods only.
A PLCO is issued prior to lodgement of goods declaration while an AO is issued after the lodgement of goods declaration and before their actual release from customs custody.
A PLCO suspends the period to lodge the goods declaration.
An AO does not suspend the customs clearance process.
Which of the following is not among the rights of a consignee, importer or customs broker whose shipment is subject of an Alert Order or PLCO?
To be informed that the expenses for the subsequent examination shall be, as a rule, borne by the Bureau unless the circumstances availing warrant otherwise.
To be notified that the shipment is subject of an AO or PLCO.
To be informed of the conduct of the examination pursuant to the AO or PLCO issued and results thereof
To a speedy disposition in determining the propriety of issuing an AO or PLCO and its subsequent lifting, when warranted.
SITUATION. Based on a derogatory report that goods in violation of Republic Act 8293 (Intellectual Property Code) are kept inside the warehouse of ABC Corporation in Baclaran, Pasay City, the Commissioner of Customs ordered its inspection. Which of the following, if any, did the Commissioner of Customs issue to cause the inspection of ABC Corporation's warehouse?
Search Warrant
Warrant of Seizure and Detention
Letter of Authority (LOA)
Mission Order authorizing the implementation of the LOA
SITUATION. Based on a derogatory report that goods in violation of Republic Act 8293 (Intellectual Property Code) are kept inside the warehouse of ABC Corporation in Baclaran, Pasay City, the Commissioner of Customs ordered its inspection. If the goods were proved to be in violation of Republic Act 8293, which of the following should the customs officer do in the implementation of the authority?
Conduct an inventory of the foreign goods.
Prepare and sign an Inventory Report and have it signed by the owner, occupant or person in possession of the goods.
Recommend the issuance of a WSD.
Confiscate the goods.
Which of the following is not true about customs seizures?
There is such a thing as outright forfeiture where subject goods automatically become government property.
It is the process of holding the property for the satisfaction of any administrative fine or for the enforcement of any forfeiture under the Customs and Tariff laws.
Those cases where goods are ordered seized by customs authorities and made subject to the penalty of forfeiture or fine for violation of the Customs Law.
The issue involved is the legality of the importation.
The power of seizure of the Bureau of Customs shall be exercised when an article is -
Subject to forfeiture
Used for illegal acts
Liable for any fine imposed under the tariff and customs laws, rules and regulations
All of these
The kind of jurisdiction of customs over seizure cases.
Original and concurrent
Exclusive original
Original and appellate
All of the above
Which of the following is not correct in effecting forfeitures?
Seizures may be effected when and while the goods are in the custody or within the Jurisdiction of customs officers.
Seizures may be effected when and while the goods are in the possession or custody of or subject to the control of the importer.
Seizures may not be effected when the goods are in the possession of persons who shall receive the same without knowledge that the goods were imported contrary to law.
None
The party aggrieved by a ruling of the Commissioner of Customs in matters of protest or seizure cases may appeal to the:
Court of Appeals
Court of Tax Appeals
Supreme Court
Secretary of Finance
Which of the following vessels may not be subject to seizure?
Those used in the transporting smuggled goods in commercial quantities.
Those used in the transportation of persons only.
Vessels engaged in coastwise trade which shall have on board goods of foreign growth in excess of the amount necessary for sea stores.
Vessels into which shall be transferred cargo unloaded contrary to law prior to the arrival of the importing vessel/aircraft at the port of destination.
Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be:
Final and executory
Not final and appealable
Final and appealable
Final in-appealable
If no owner of the seized property appears after the lapse of the reglementary period, the seized property will be:
Declared forfeited in favor of the government
Sold at public auction
Donated to the DSWD
A and B
Even with the posting of the cash bond, the seized property shall not be released if:
Proceeding for the seizure of the article has commenced
There is prima facie evidence of fraud in the importation
The seized article is prohibited by law
All of these
In general, the posting of the cash bond shall not relieve the owner of the seized property from criminal liability except if:
There was no violation of the law committed in the importation of the article
The Law Division of the Bureau of Customs, after hearing failed to prove fraud In the importation
The Court of Tax Appeals finds the owner not guilty
All of these
Notification to an unknown owner of the seized articles shall be effected as follows:
By posting in the customhouse
By publication in a Bureau of Customs' newsletter
By registered mail
Any of these
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