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WorksheetsSHEESHABLES #1
Total questions: 106
Worksheet time: 53mins
When is importation considered terminated for goods subject to duties and taxes?
When the carrying vessel or aircraft enters Philippine territory.
When the goods are unloaded from the carrying vessel or aircraft.
When the duties, taxes, and other charges are paid or secured, and a legal permit for withdrawal is granted.
When the goods have been inspected and cleared by customs officials.
For goods that are deemed free of duties, taxes, and other charges, when is importation considered terminated?
When the carrying vessel or aircraft enters Philippine territory.
When the goods are unloaded from the carrying vessel or aircraft.
When the goods have legally left the jurisdiction of the Bureau of Customs.
When the goods have been inspected and cleared by customs officials.
Which of the following importations is NOT generally subject to duties and taxes upon entry?
Goods that were previously exported from the Philippines.
Goods intended for admission into a Free Zone.
Goods imported under a special trade agreement with reduced tariffs.
Goods classified as luxury items with higher import duties.
De minimis importations, which are exempted from duties and taxes, refer to:
Goods imported in small quantities and below a specified value threshold.
Goods imported for personal use and not for commercial purposes.
Goods imported as samples or prototypes for product development.
Goods imported for scientific or educational purposes.
What is the PRIMARY method for entering imported goods into the country?
Submitting a physical goods declaration at a customs office.
Sending an email notification to the Bureau of Customs (BOC).
Electronically lodging the goods declaration through the BOC's online system.
Presenting the goods for inspection at a designated customs warehouse.
When are imported goods considered "entered" into the Philippines for consumption?
Upon arrival at a Philippine port of entry.
After physical inspection by customs officials.
When the electronic goods declaration and supporting documents are lodged in the BOC system.
When the importer pays all applicable duties and taxes.
Which of the following government importations would generally be exempt from duties, taxes, fees, and other charges?
Importation of office supplies for a local government unit.
Importation of medical equipment for a public hospital.
Importation of military vehicles for the armed forces.
Importation of goods classified as conditionally tax and/or duty-exempt.
If the government chooses to defer payment on import duties and taxes, which entity's regulations must be followed?
Bureau of Customs (BOC)
Department of Finance (DOF)
Department of Budget and Management (DBM)
National Economic and Development Authority (NEDA)
Who is PRIMARILY considered the owner of imported goods?
The consignor who shipped the goods.
The consignee to whom the goods are addressed.
The carrier responsible for transporting the goods.
The customs broker who facilitates the import process.
In which of the following scenarios would someone OTHER THAN the original consignee be considered the owner of imported goods?
When the goods are damaged during transit and claimed by the insurance company.
When the goods are delayed and the importer refuses delivery due to missed deadlines.
When the consignee sells the goods to another party after importation.
When the goods are part of a shipment containing multiple consignees.
The liability for unpaid duties, taxes, and other charges on imported goods:
Can be waived if the importer demonstrates financial hardship.
Is considered a personal debt of the importer or owner to the government.
Ceases once the goods have been released from customs custody.
Can be transferred to the customs broker who facilitated the importation.
The lien placed on imported goods for unpaid duties and taxes:
Applies only to goods that have been declared as dutiable upon entry.
Remains in effect even after the goods have been sold to a third party.
Can be enforced by the government only while the goods are in customs custody.
Takes precedence over any other liens or claims on the imported goods.
What is the legal status of electronic documents, permits, licenses, or certificates submitted for customs procedures?
They are considered secondary to paper documents and require additional verification.
They are only accepted under specific circumstances and with prior approval.
They have the same legal effect, validity, and enforceability as paper documents.
They are only acceptable for certain types of transactions, such as low-value shipments.
What is one of the key requirements for the Bureau of Customs to accept electronic documents?
The electronic documents must be notarized by a public official.
The electronic documents must be accompanied by a physical copy.
The prescribed requirements for electronic submission must be duly complied with.
The electronic documents must be submitted through a specific government portal.
Which law governs the submission of electronically submitted goods declarations in the Philippines?
The Customs Modernization and Tariff Act (CMTA)
The Electronic Commerce Act of 2000 (ECA)
The Revised Penal Code (RPC)
The Cybercrime Prevention Act of 2012 (CPA)
Who is primarily authorized to lodge a goods declaration for imported goods?
The customs broker representing the importer.
The owner of the warehouse where the goods are stored.
The importer, as the holder of the bill of lading or airway bill.
The person who physically transported the goods to the port of entry.
In the case of a corporate importer, who is typically authorized to sign the goods declaration as the declarant?
The company's legal counsel.
Any employee of the company.
The chairman of the board of directors.
A responsible officer authorized by the board of directors.
For a sole proprietorship, who can act as the declarant for imported goods?
Only the owner of the business.
Any employee of the business.
Either the owner or a responsible officer authorized by the owner.
The business's registered accountant.
Who bears the primary responsibility for ensuring the accuracy of the goods declaration for imported goods?
The Customs Broker
The freight forwarder
The declarant
The BOC officer
Which of the following statements is true regarding the financial responsibilities of the Customs Broker?
The Customs Broker is equally liable with the declarant for the payment of duties, taxes, and other charges.
The Customs Broker is solely responsible for the payment of duties, taxes, and other charges.
The Customs Broker is not responsible for the payment of duties, taxes, and other charges.
The Customs Broker is only responsible for the payment of fees associated with their services.
If a declarant seeks the assistance of a Customs Broker in preparing the goods declaration, who is required to sign the declaration?
Only the declarant
Only the Customs Broker
Both the declarant and the Customs Broker
Neither the declarant nor the Customs Broker, as the signature can be electronic.
Which of the following is the MANDATORY method for submitting a goods declaration for imported goods?
Submitting a physical copy of the goods declaration at a BOC office.
Mailing the goods declaration to the BOC.
Lodging the goods declaration electronically through the BOC portal.
Verbally informing a customs officer about the details of the imported goods.
What is the MAIN advantage of using the BOC portal for lodging goods declarations?
It allows declarants to submit goods declarations only during business hours.
It requires declarants to physically visit a BOC office to complete the process.
It provides a standardized format for goods declarations, ensuring consistency.
It eliminates the need for supporting documents to be submitted with the goods declaration.
What is the standard period within which a goods declaration must be lodged?
7 calendar days from the date of discharge
10 calendar days from the date of discharge
15 calendar days from the date of discharge
30 calendar days from the date of discharge
Who has the authority to adjust the standard period for lodging a goods declaration?
The Collector of Customs
The importer
The BOC Commissioner
The Management Information System Technology Group
Which of the following is NOT a valid ground for requesting an extension to lodge a goods declaration?
Fraud committed against the owner, importer, or consignee
Accident
Mistake
Financial difficulties of the importer
Within how many working days must a request for extension to lodge be acted upon?
3 working days
5 working days
7 working days
10 working days
What happens if a request for extension to lodge a goods declaration is not acted upon within the prescribed period?
The request is automatically denied.
The request is escalated to the BOC Commissioner.
The request is deemed approved.
The importer is given an additional 7 working days to submit the declaration.
If an extension to lodge a goods declaration is granted, when does the extended period for lodging the goods declaration begin?
On the date the extension request is submitted.
On the date the extension is approved.
The day immediately after the expiration of the original period.
Fifteen days after the expiration of the original period.
What is the MAIN purpose of the Advance Lodgement and Clearance facility developed by the Bureau of Customs?
a. To expedite the release of goods for importers who have not yet paid duties and taxes.
b. To allow importers to submit goods declarations after the goods have arrived in the Philippines
c. To enable the lodgement and clearance of goods declarations before the arrival of the goods.
d. To create a separate customs process for express shipments and high-value goods.
What is the determining factor for goods to be entered through a goods declaration for consumption and cleared under the Formal Entry Process?
The nature of the goods (whether they are perishable or non-perishable).
The country of origin of the goods.
The FOB or FCA value of the goods being Php 50,000.00 and above.
Whether the goods are intended for personal use or commercial purposes.
If goods covered by a single Bill of Lading or Airway Bill are intended partly for consumption and partly for warehousing, what is the procedure for their entry?
The goods must be separated and declared under two separate processes.
The goods intended for consumption are released immediately, while the goods for warehousing are held for later declaration.
Both types of goods can be entered simultaneously for release at the Port of Entry.
The goods are automatically classified as goods for consumption, regardless of the intent.
What does 'goods declaration for consumption' mean?
A declaration stating that the imported goods are intended for personal use by the importer.
A declaration stating that the imported goods are to be sold or used within the Philippines.
A declaration indicating that the imported goods are exempt from duties and taxes.
A declaration for goods that will be stored in a bonded warehouse before being released.
When can a declarant amend a goods declaration that has already been lodged?
At any time before the goods are released from customs custody.
Only after the final assessment or examination of the goods.
Within 30 days of the original lodgement date.
Before the final assessment or examination of the goods.
Which of the following is NOT a valid ground for amending a goods declaration?
Inadvertent error
Amendment of e-IFCM (Electronic Import Commodity Clearance)
Mistakes or omissions made in good faith
Intentional misdeclaration to avoid higher duties
What is the key requirement for amending a goods declaration due to mistakes or omissions?
The mistakes or omissions must be minor and insignificant.
The mistakes or omissions must have been made unintentionally and without fraudulent intent.
The mistakes or omissions must be corrected within a specific timeframe.
The mistakes or omissions must be approved by a customs official.
What is the primary factor the Bureau of Customs uses to determine the nature and level of risk associated with imported goods?
The value of the imported goods
The country of origin of the goods
Selectivity parameters determined by the Bureau
The type of transportation used to import the goods
When is the examination of goods conducted by the Bureau of Customs, if required?
Before the goods declaration is lodged
Immediately after the goods declaration has been lodged
After the duties and taxes have been paid
Only when there is suspicion of illegal activity
What is the initial step in the examination of goods by the Bureau of Customs?
Non-intrusive inspection using x-ray scanners.
Physical examination to verify the nature and quantity of the goods.
Documentary check to ensure the completeness and authenticity of documents.
Laboratory analysis of samples taken from the imported goods.
Non-intrusive inspection refers to:
The physical opening and examination of packages.
The use of x-ray scanners or similar equipment to inspect the goods without opening them.
The review of import permits and licenses by customs officials.
The collection of samples for laboratory analysis.
The primary purpose of the physical examination of goods is to:
Determine the appropriate storage conditions for the goods.
Assess the potential health risks associated with the goods.
Verify that the declared details of the goods match the actual contents.
Calculate the exact amount of duties and taxes payable on the goods.
When can an importer request a physical examination of goods?
Only after the goods declaration has been lodged and duties have been paid.
Only if the shipment has been selected for physical examination by the Bureau of Customs.
Either before or after the lodgement of the goods declaration, depending on the circumstances.
Only if the goods are suspected of being prohibited or restricted items.
What is a valid reason for an importer to request a physical examination of goods PRIOR to lodging the goods declaration?
To avoid paying duties and taxes on the imported goods.
To delay the customs clearance process.
To verify the accuracy of the shipping documents.
To address justifiable grounds as determined by the Commissioner.
Who is responsible for bearing the expenses of a physical examination requested by the importer?
The Bureau of Customs (BOC)
The customs broker
The importer
The shipping company
What are the potential consequences if an importer requests a physical examination to cover up a violation of customs regulations?
The importer will receive a warning and be given another chance to comply.
The importer will be required to pay additional duties and taxes.
The importer will be subject to penalties and/or seizure and forfeiture of the goods.
The importer will be banned from importing goods into the Philippines in the future.
When conducting a physical examination of goods, what is the Bureau of Customs' priority?
High-value goods
Goods from specific countries
Live animals and perishable goods
Goods selected randomly
During a physical examination, who can the Bureau of Customs require to be present or to provide assistance?
The importer
The customs broker
The declarant
All of the above
In what situation would the Bureau of Customs establish a system of coordination and joint examination with other agencies?
When the goods are highly valuable
When the goods require immediate examination
When the goods are subject to regulations by multiple agencies
When the goods declaration is suspected to be fraudulent
What factors influence the extent of a physical examination conducted by the Bureau of Customs?
The type and nature of the goods being examined
The declared value of the goods
The country of origin of the goods
The method of payment for the goods
Under what circumstances can the Bureau of Customs take samples of goods during an examination?
To determine the tariff classification and value of the goods
To ensure compliance with the Customs Modernization and Tariff Act (CMTA)
To verify the accuracy of information provided in the goods declaration
All of the above
If the Bureau of Customs requires laboratory analysis of samples, when can the goods be released?
Immediately after the samples are taken
Only after the results of the laboratory analysis are known
Before the results of the laboratory analysis are known, after sufficient security is posted
After the importer pays a fee for the laboratory analysis
Under what circumstances can a physical examination of imported goods be conducted without the presence of the declarant or their authorized representative?
When the importer requests a faster clearance process.
When the goods are of high value.
When the consignee is unknown or fictitious.
When the goods are perishable.
Who has the authority to allow a physical examination of goods in the absence of the declarant or their authorized representative?
The customs officer conducting the examination.
The Commissioner of Customs.
The Collector of Customs.
Any authorized representative of the Bureau of Customs.
Which of the following is NOT a valid ground for conducting a physical examination without the declarant's presence?
The declarant fails to appear despite due notice.
The consignee is unknown or fictitious.
A controlled delivery is being conducted, with the Commissioner's approval.
The importer requests the examination to be done without their presence.
When a physical examination is conducted without the declarant, who must be informed of the date, time, and place of the examination?
The importer and the customs broker.
The Office of the Commissioner and concerned offices.
The Department of Finance and the Department of Trade and Industry.
The local government unit where the examination will take place.
What is the purpose of capturing the entire physical examination process on video?
To entertain customs officers.
To provide evidence in case of disputes.
To train new customs officers.
To discourage importers from misdeclaring goods.
Under what circumstances is a physical examination of an alerted shipment typically conducted at the consignee's warehouse or premises?
When the importer requests it.
When the goods are high-value.
When the importer is enrolled in a trade facilitation program of the Bureau.
When the shipment arrives outside of regular business hours.
If the Bureau of Customs does not have the necessary facilities to examine a shipment without causing damage, where can the examination be conducted?
At the port of entry.
At a government-designated warehouse.
At the consignee's warehouse or special facility.
At the nearest customs office.
Which types of shipments are specifically mentioned as being examined under the Rules on BBCCEP?
Containerized shipments
Loose cargo shipments
Refrigerated shipments
Bulk and break-bulk shipments
During the examination of imported goods, what is the PRIMARY responsibility of the customs officer?
To assess the market value of the goods for potential sale.
To determine if the goods pose any health or safety risks.
To verify that the declared details of the goods match the actual contents and documents.
To negotiate the amount of duties and taxes with the importer.
If a customs officer needs to take samples of imported goods for further analysis, what is their obligation?
To inform the importer of their right to refuse the sampling.
To provide the importer with a copy of the laboratory analysis results.
To acknowledge and sign a receipt for the samples taken and retained.
To explain the purpose of the sampling to the importer in detail.
Failure of a customs officer to perform their duties as outlined in the provision can result in:
Termination of employment.
Promotion to a higher position.
Penalties as per Section 1431 of the CMTA.
No consequences, as long as the goods are eventually cleared.
Who is responsible for paying the cost of examining imported goods?
The customs broker
The Bureau of Customs
The shipping company
The importer
What happens to expenses incurred by the Bureau of Customs for handling or storage of imported goods?
They are waived if the importer provides a valid reason.
They are added to the total duties and taxes payable.
They are charged against the goods and constitute a lien.
They are absorbed by the government as part of its service.
What does it mean for expenses to 'constitute a lien' on the imported goods?
The importer can delay payment of the expenses until the goods are sold.
The Bureau of Customs has a legal claim on the goods until the expenses are paid.
The importer can negotiate a reduced amount for the expenses.
The expenses are automatically deducted from the value of the goods.
What is the PRIMARY role of the customs officer during the assessment process?
To negotiate the amount of duties and taxes with the importer.
To determine the origin and authenticity of the imported goods.
To classify, value, and calculate the duties, taxes, and other charges on imported goods.
To inspect the goods for compliance with safety and quality standards.
What is the required output of the assessment process conducted by the customs officer?
A detailed inventory of the imported goods.
An assessment report.
A recommendation for the release or seizure of the goods.
A payment receipt for the duties and taxes paid.
A tentative assessment is conducted when:
The importer disagrees with the initial assessment of duties and taxes.
The goods are subject to laboratory testing to determine their composition.
The importer provides incomplete or inaccurate information in the goods declaration.
The customs officer is unable to determine the correct tariff classification of the goods.
What is the MAIN purpose of a tentative assessment?
To delay the release of goods until all issues are resolved.
To allow the importer to negotiate a lower amount of duties and taxes.
To provide a preliminary estimate of duties and taxes while awaiting complete information or resolution of disputes.
To penalize importers for submitting incomplete or inaccurate goods declarations.
What is the purpose of the Final Assessment Notice (FAN) issued by the BOC?
To inform the importer of the final classification and value of the goods.
To instruct the AAB to collect the duties, taxes, and other charges from the importer's account.
To notify the importer of any discrepancies found during the examination of goods.
To initiate the process of appealing the assessment decision.
When does an assessment become final?
Immediately upon issuance of the Final Assessment Notice (FAN).
Fifteen calendar days after the receipt of the FAN by the owner, importer, or consignee.
Upon payment of the duties, taxes, and other charges indicated in the FAN.
After the importer has filed an appeal against the assessment.
Which of the following international standards are recognized for payment and trade terms in import transactions?
The World Trade Organization (WTO) guidelines on trade financing.
The United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Transferable Records.
The International Chamber of Commerce Incoterms and Uniform Customs and Practice for Documentary Credits (UCP).
The Financial Action Task Force (FATF) Recommendations on combating money laundering and terrorist financing.
What is the primary purpose of recognizing internationally accepted standards and practices in import transactions?
To simplify customs procedures and reduce paperwork.
To promote fair competition among importers.
To ensure compliance with domestic tax laws.
To facilitate smooth and predictable cross-border trade.
Which of the following is the primary mode of payment for customs duties and taxes?
Cash deposit at the BOC office.
Cash payment through debit from the importer's nominated account in an AAB.
Personal check made payable to the Bureau of Customs.
Bank transfer to the Bureau of Customs' designated bank account.
What types of charges MUST be paid in cash, unless allowed under the electronic payment system?
Customs duties and taxes
Fines, surcharges, and other charges
Value-Added Tax on imported goods
Excise tax on imported goods
Which of the following is a valid non-cash payment method for customs duties and taxes?
TDM issued by the BOC.
Traveler's Check
Credit card payment
Cash on delivery
What does 'AAB' stand for?
Accredited Assessment Bureau
Authorized Agent Bank
Automated Assessment Body
Approved Accounting Bureau
How is the final payment for customs duties and taxes typically processed?
The importer pays in cash at the Bureau of Customs office.
The AAB automatically deducts the amount from the importer's designated account.
The importer sends a check to the Bureau of Customs.
The importer wires the funds directly to the Bureau of Customs' bank account.
What is the responsibility of the AAB after receiving a payment instruction from the BOC?
To negotiate a payment plan with the importer.
To verify the authenticity of the payment instruction.
To complete the collection and transmit a payment confirmation.
To hold the funds until the goods are released from customs custody.
What happens if no payment confirmation is received within 15 calendar days from the date the AAB receives the payment instruction?
The importer is given a grace period of 5 additional days to make the payment.
The goods are automatically released to the importer without payment.
The Bureau of Customs investigates the importer for potential fraud.
The importation is deemed abandoned, and the goods become liable to abandonment procedures.
Which of the following scenarios could prevent the AAB from transmitting a payment confirmation?
The importer has changed their mind about importing the goods.
There are insufficient funds in the importer's designated debit account.
The goods declaration has been found to be fraudulent.
The AAB's electronic payment portal is experiencing technical difficulties.
What is the annual interest rate imposed on unpaid duties, taxes, and other charges?
10%
12%
15%
20%
From what date is the legal interest on unpaid duties, taxes, and other charges computed?
The date the goods arrived in the Philippines.
The date the goods were released from customs custody.
The date of the initial assessment.
The date of the final assessment.
In addition to duties and taxes, what other amounts can accrue legal interest?
Storage fees for goods held in customs custody.
Fines or penalties imposed for customs violations.
The cost of laboratory analysis of imported samples.
The fees charged by customs brokers for their services.
What is the MAIN condition for the release of imported goods?
Submission of the bill of lading or airway bill.
Physical inspection of the goods by customs officials.
Payment of duties, taxes, and other charges, or posting of appropriate security.
Approval from the importer's authorized representative.
What system is used by the BOC to electronically transmit release instructions for imported goods?
Electronic-to-Mobile (E2M) system
Online Release System (OLRS)
Electronic Data Interchange (EDI) system
Integrated Customs Management System (ICMS)
In what situation can goods be released without the production of a bill of lading or airway bill?
When the importer forgets to bring the documents.
When the importer pays an additional fee for expedited release.
When the carrier or agent of the vessel or aircraft issues a written order.
When the goods are deemed low-risk and do not require documentation.
Even if goods are cleared for delivery without a bill of lading or airway bill based on a written order, what is still required?
A verbal confirmation from the importer.
A guarantee from the customs broker.
A copy of the bill must still be submitted.
A detailed explanation of why the original bill is missing.
What document does an importer need to provide in order to authorize the release of goods to another person?
a. A verbal agreement between the importer and the other person
b. A notarized affidavit from the importer
c. A written authorization from the importer
d. A formal request submitted to the Bureau of Customs.
If an importer authorizes the release of goods to another person, what is the implication regarding the importer's liability for duties and taxes?
a. The importer is automatically relieved of all liability
b. The importer remains liable unless the other person assumes the liability through a written agreement.
The liability is split equally between the importer and the other person.
d. The Bureau of Customs decides who is liable on a case-by-case basis
In which of the following situations would the Collector of Customs withhold the release of imported goods?
a. The importer has failed to pay the customs broker's fees.
b. The goods are suspected to be counterfeit or prohibited.
c. The Collector receives a court order indicating a lien for freight, lighterage, or general average on the goods.
d. The importer has not yet submitted all required documentation for the shipment.
92. In case of disagreement regarding a lien on imported goods, what action can the Collector of Customs take?
Confiscate the goods and auction them off to the highest bidder.
c. Release the goods after the importer provides a guarantee for the disputed amount.
Refer the dispute to a higher court for resolution.
Release the goods after payment of the freight and lighterage due based on the actual quantity or weight landed.
When is a customs officer NOT liable for misdelivery of goods?
When the customs officer has no knowledge of any defects or irregularities in the negotiation of the BL or AWB
When the goods are delivered to the wrong consignee.
When the goods are damaged during transit.
When the goods are delivered without proper documentation.
What is the general rule regarding alterations to customs returns that have been finally passed upon and approved?
They can be altered at any time before the goods are released
They cannot be altered except under specific conditions.
They can be altered only with the approval of the importer
They cannot be altered under any circumstances.
Within what timeframe can a statement of error be submitted to request an alteration of a customs return?
Within 30 calendar days after payment of duties
Within 15 calendar days after payment of duties
Within two (2) years after payment of duties
Within one (1) year after payment of duties.
Who has the authority to approve a request for reappraisal or reclassification if the initial appraisal or classification is deemed too low?
The importer or their authorized representative
The Collector of Customs
The Commissioner of Customs
The BOC legal department
If an interested party is dissatisfied with the appraisal or return, how can they request a reappraisal and/or reclassification?
By submitting a written complaint to the customs officer who conducted the initial assessment.
By filing a protest or dispute with the Collector of Customs.
By appealing directly to the Commissioner of Customs.
By requesting a re-examination of the goods
Under what circumstance can the Commissioner demand a reappraisal and/or reclassification after the completion of a compliance audit?
If the importer has a history of non-compliance.
If the initial appraisal or classification is suspected to be fraudulent
If the compliance audit reveals discrepancies in the original declaration.
If the Commissioner receives a tip from an anonymous source.
What is the period of limitation for challenging a final assessment of duties and taxes on imported goods in the absence of fraud?
Three (3) years from the date of final payment
Two (2) years from the date of final payment
One (1) year from the date of final payment
Five (5) years from the date of final payment
Aside from the date of final payment of duties and taxes, what other event can mark the end of the period of limitation for challenging a customs assessment?
The date the goods are released from customs custody.
The date the importer receives the assessment notice
The date the goods declaration is lodged
The completion of the post-clearance audit.
Disputes related to valuation, classification, rules of origin, and other assessment matters are typically settled through which process?
Administrative protest and appeal
Mediation with a neutral third party
Arbitration by an international tribunal
Negotiation between the importer and customs officials
What types of issues are subject to Alert Orders?
Disagreements over the classification of goods
Questions about the origin of the imported goods
Valuation issues involving forged or spurious documents
Disputes regarding the payment of customs duties and taxes
Who has the authority to issue an Alert Order for imported goods?
Any customs officer authorized in writing by the Commissioner
Only the Commissioner of Customs
Only the District Collector
Any government agency involved in trade regulation
In cases where the importer is enrolled in a trade facilitation program of the Bureau of Customs, who has the exclusive authority to issue an Alert Order?
The District Collector
The customs officer in charge of the examination
The Commissioner of Customs
The importer's designated customs broker
If an Alert Order is issued, where is the physical examination of the goods usually conducted?
At a government-designated warehouse
At the importer's premises
At the customs broker's office
At the port of entry
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