NEW
Font size
WorksheetsSHEESHABLES #2
Total questions: 80
Worksheet time: 40mins
Which of the following shipments would NOT qualify for clearance through the Informal Entry Process?
A personal shipment of used clothing valued at P15,000
A commercial shipment of toys with an FOB value of P48,000
A household shipment of furniture valued at P62,000
A non-commercial shipment of books as a gift, valued at P3,000
The Informal Entry Process is designed to facilitate customs clearance for which types of shipments?
Exclusively commercial shipments under a certain value
Only personal and household effects, regardless of value
Commercial shipments under a certain value and non-commercial personal/household goods
Any shipment that is not subject to duties or taxes
What is the maximum FOB value of coffins or urns containing human remains that can be cleared through the Informal Entry Process?
P50,000
P100,000
P150,000
Unlimited
Which CAO specifically governs the importation of Balikbayan Boxes sent to families or relatives by Qualified Filipinos While Abroad?
CAO No. 6-2016
CAO No. 1-2018
CAO No. 06-2020
CAO No. 01-2019
Which government agency, aside from the DOF and the Bureau of Customs, may set additional conditions for the importation of personal and household effects belonging to foreign diplomats?
Department of Foreign Affairs (DFA)
Department of Labor and Employment (DOLE)
Department of Trade and Industry (DTI)
Department of Justice (DOJ)
Which type of importation is subject to conditions that may be required by the DFA, DOF, and the Bureau of Customs?
Importation of Returning Residents and OFWs
Balikbayan Boxes sent to families or relatives
Shipments containing wearing apparel accompanying travelers
Shipments containing personal and household effects of Philippine diplomats returning from a regular assignment abroad
What are the general requirements for personal and household effects accompanying travelers or tourists to qualify for the Informal Entry Process?
They must be necessary and appropriate for the wear and use.
They must be brand new and unused.
They must not exceed a total value of P50,000.
They must be accompanied by a certificate of origin.
Which of the following shipments would typically be cleared through the Informal Entry Process?
An importation of construction equipment valued at Php 60,000.
A personal shipment of used clothing valued at Php 80,000.
A commercial shipment of electronics valued at Php 45,000.
An importation of luxury vehicles valued at Php 1,000,000.
What is the specific procedure for clearing previously imported diplomatic supplies and equipment sold to a non-privileged buyer?
They are automatically exempted from duties and taxes.
They are processed under the Formal Entry Process.
They are manually processed under the Informal Entry Division.
They are subject to additional scrutiny and investigation.
Which of the following importations is ALWAYS subject to the Formal Entry Process, regardless of the consignee or value?
Importations of medical supplies
Importations of food products
Importations of motor vehicles
Importations of personal effects by returning residents
How should goods declarations for informal entry be lodged?
Through the Bureau of Customs' E2M system and filed at the IED.
By mailing a physical copy of the goods declaration to the Bureau of Customs.
By verbally declaring the goods to a customs officer at the port of entry.
By submitting the goods declaration through a designated courier service.
While awaiting the implementation of the Informal Entry System, what form should be used to file the goods declaration for informal entry?
Import Entry and Internal Revenue Declaration (IEIRD)
Single Administrative Document (SAD)
Informal Import Declaration and Entry (IIDE) BC Form No. 177
Electronic Import Permit Application (e-IPA)
Which of the following statements accurately describes the lodgement process for informal entry goods declarations?
It is a manual process requiring physical submission of documents.
It is an online process using the Bureau of Customs' E2M system.
It can be done either manually or online, depending on the importer's preference.
It is a temporary process that will be replaced once the Informal Entry System is fully implemented.
Which of the following documents is NOT a mandatory requirement for informal entry goods declaration?
Bill of Lading or Airway Bill
Commercial invoice
Packing list
Certificate of Origin
If a goods declaration is filed manually at an airport, which additional document is required?
Tax Exemption Indorsement (TEI)
Gate Pass BC Form No. 201
Authority to Release Imported Goods (ATRIG)
Sanitary and Phytosanitary (SPS) certificate
Which of the following documents would be required for imported goods that are regulated by other government agencies?
Commercial invoice
Packing list
Import permit, clearance, or license
Bill of Lading or Airway Bill
When is a Sanitary and Phytosanitary (SPS) certificate required for imported goods?
For all imported goods
For goods that are subject to health and safety regulations
For goods that are subject to environmental regulations
For goods that are subject to anti-dumping duties
Who is responsible for submitting the supporting documents for an informal entry goods declaration?
The customs broker
The freight forwarder
The importer
The declarant
What is the standard period to lodge a goods declaration for informal entry?
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 (MISTG)
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 be acted upon?
3 working days
5 working days
7 working days
10 working days
If a request for extension to lodge a goods declaration is not acted upon within the prescribed period, what is the outcome?
The request is automatically denied.
The request is escalated to the BOC Commissioner.
The request is deemed approved.
The importer is given an additional 3 working days to submit the declaration.
When does the 15-day extension period for lodging the goods declaration begin, if approved?
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.
Can an importer lodge a Provisional Goods Declaration while waiting for a decision on their extension request?
No, they must wait for the extension decision before lodging any declaration.
Yes, but only if the extension request is based on technical issues.
Yes, they have the option to lodge a Provisional Goods Declaration.
Yes, but only if they pay an additional fee.
Is it possible to request a further extension beyond the initial 15-day extension period?
Yes, if there are exceptional circumstances.
Yes, with the approval of the BOC Commissioner.
No, no further extension is allowed.
Yes, if the importer pays a penalty fee.
What is the main purpose of a Provisional Goods Declaration (PGD)?
To delay the payment of customs duties and taxes.
To allow the release of goods without complete documentation.
To expedite the clearance process for high-value shipments.
To facilitate trade and prevent goods from being declared abandoned.
How does the Bureau of Customs identify a goods declaration as provisional?
By stamping the word 'provisional' on the declaration.
By requiring the importer to submit a separate provisional declaration form.
By assigning a specific code to the declaration upon lodgement.
By manually reviewing each declaration for completeness.
Under which of the following circumstances can a Provisional Goods Declaration be filed?
When the importer has not yet obtained the required regulatory permit, clearance, or license.
When the Tax Exemption Indorsement (TEI) has not yet been issued.
When the declarant lacks certain information or documents to complete the declaration.
All of the choices.
To file a PGD due to the absence of a regulatory permit, clearance, or license, what condition must be met?
The importer must have applied for the permit, clearance, or license before the goods arrived in the Philippines.
The importer must provide a valid reason for not having the required documents.
The importer must pay a deposit equivalent to the estimated duties and taxes.
The importer must obtain approval from the Commissioner of Customs.
If a goods declaration is lodged without indicating its provisional nature and all required documents are submitted, how is it considered?
Incomplete
Invalid
Full and complete
Tentative
Can a declarant file a PGD due to their own negligence or fault in not having complete information or documents?
Yes, under any circumstance.
Yes, if they pay a penalty fee.
No, it is not allowed.
No, unless they obtain approval from the Collector of Customs.
What happens if an importer fails to complete a Provisional Goods Declaration within the prescribed period?
The goods are automatically released.
The goods are subject to higher duties and taxes.
The goods are considered abandoned.
The importer is banned from future importations.
What does 'lodgement' of a goods declaration refer to?
The physical inspection of the goods.
The payment of duties and taxes.
The submission of the declaration to the Bureau of Customs.
The approval of the declaration by the Collector of Customs.
Which document is a mandatory requirement for lodging a Provisional Goods Declaration (PGD)?
Packing list
Commercial invoice
Pro forma invoice
Certificate of insurance
In the absence of a Bill of Lading or Airway Bill, what can be submitted as an alternative to lodge a PGD?
A copy of the commercial invoice
A written order by the carrier or agent of the vessel or aircraft
A notarized affidavit from the importer
A proof of payment for the goods
How many calendar days does the declarant have to submit the other required supporting documents after lodging a PGD?
15 days
30 days
45 days
60 days
Under what conditions can the 45-day period for submitting supporting documents be extended?
Upon request, with valid reasons, and approval by the Collector of Customs
Automatically, if the importer is a member of a trade facilitation program
Upon payment of an extension fee to the Bureau of Customs
Only if the original grounds for filing the PGD are still valid
What are the potential consequences of providing false information in a request for an extension to submit supporting documents?
The request will be automatically denied.
The importer will be subject to fines and penalties.
The goods will be seized and forfeited.
The declarant may be liable for falsification.
Can the reasons for requesting an extension to submit supporting documents be different from the original grounds for filing the PGD?
Yes, as long as the new reasons are valid and justifiable.
Yes, with the approval of the Commissioner of Customs.
No, the reasons must remain the same as the original grounds.
No, unless the importer pays an additional fee.
What is the impact on duty and tax treatment when a provisional goods declaration is accepted by the Collector of Customs?
The goods are exempt from duties and taxes.
The goods are subject to reduced duties and taxes.
The goods are treated the same way as goods with complete declarations.
The goods are subject to additional scrutiny and may incur higher duties and taxes.
What is the timeframe for finalizing the assessment of duties, taxes, and other charges on goods covered by a provisional goods declaration?
Within 15 calendar days from the lodgement of the PGD
Within 30 calendar days from the lodgement of the PGD
Within 45 calendar days from the lodgement of the PGD, with a possible 45-day extension
Within 90 calendar days from the lodgement of the PGD
What triggers the completion of the tentative assessment on goods under a provisional goods declaration?
The payment of the estimated duties and taxes.
The submission of a formal goods declaration.
The physical examination of the goods.
The final readjustment and submission of additional information or documentation by the declarant.
What does 'final readjustment' mean?
The recalculation of duties and taxes based on the actual value and classification of the goods.
The negotiation of a reduced amount of duties and taxes with the Bureau of Customs.
The adjustment of the payment schedule for the importer.
The appeal of the initial assessment decision.
What is the general rule regarding the release of regulated goods under a provisional goods declaration?
Regulated goods can be conditionally released only if the importer pays full duties and taxes upfront.
Regulated goods can be conditionally released without any security, as long as the importer submits the required permit or license later.
Regulated goods cannot be released until the required permit, clearance, or license is issued and submitted to the Bureau.
Regulated goods can be conditionally released if the importer provides a general undertaking to submit the required permit or license later.
For regulated goods, under what condition can a general security or undertaking be accepted in lieu of a specific security?
When the importer is a first-time importer.
When the goods are perishable.
When the importer is enrolled in a trade facilitation program of the Bureau.
When the value of the goods is below a certain threshold.
In cases where the provisional goods declaration is not due to regulated goods, what is the general rule regarding security?
No security is required for the conditional release of the goods.
A specific and sufficient security is required to cover potential duties, taxes, and other charges.
A general security is required to cover all types of importations.
The amount of security is determined by the importer based on their assessment of risk.
Under what condition can a highly compliant importer be exempted from providing security for the conditional release of goods under a provisional goods declaration?
If the goods are classified as low-risk.
If the value of the goods is below a certain threshold.
If the importer has a good track record with the Bureau of Customs.
If the ground for the provisional goods declaration does not affect the final computation of duties, taxes, and other charges.
If the lacking information or documents for a provisional goods declaration are not submitted within the prescribed period, what happens to the security?
It is automatically forfeited to the Bureau of Customs.
It is returned to the importer with interest.
It is used to cover the duties, taxes, and other charges due.
It is held by the Bureau of Customs until the importer submits the required documents.
What is the consequence for failure to submit the required permit, clearance, or license for regulated goods within the prescribed period, when released under a provisional goods declaration?
The goods will be returned to the country of origin.
The goods will be subject to higher duties and taxes.
The goods will be subject to seizure.
The importer will be banned from future importations.
What happens to the security posted or undertaking submitted for non-regulated goods released under a provisional goods declaration, if the required supporting documents are not submitted within the prescribed period?
The security or undertaking is returned to the importer.
The security or undertaking is used to pay for storage fees.
The security or undertaking is forfeited.
The security or undertaking is transferred to another importer.
Before taking any action against the importer for non-compliance with the conditions of a provisional goods declaration, what must the Bureau of Customs do?
Conduct a physical examination of the goods.
Request additional documentation from the importer.
Give due notice to the declarant.
Issue a warrant of seizure and detention.
Does the forfeiture of security or undertaking for non-compliance with a provisional goods declaration prevent the Bureau of Customs from taking further legal action to recover unpaid duties, taxes, and other charges?
Yes, forfeiture is the only remedy available to the Bureau of Customs.
No, forfeiture is without prejudice to other legal remedies.
It depends on the type of goods involved and their value.
It depends on the discretion of the Collector of Customs.
What does 'regulated shipments' refer to?
Shipments that exceed a certain weight or volume limit.
Shipments that are subject to control measures by other government agencies.
Shipments that originate from countries with high-risk profiles.
Shipments that are declared under a provisional goods declaration.
Which of the following statements is TRUE regarding the abandonment of goods cleared under the Informal Entry Process?
The provisions on abandonment do not apply to goods cleared under the Informal Entry Process.
The provisions on abandonment apply to goods cleared under the Informal Entry Process.
Goods cleared under the Informal Entry Process cannot be abandoned.
The Bureau of Customs has sole discretion in determining whether abandoned goods can be cleared under the Informal Entry Process.
When is the examination of goods typically conducted under the Informal Entry Process?
Before the goods declaration is lodged.
Immediately after the goods declaration has been lodged.
After the duties and taxes have been paid.
At the discretion of the importer.
Which of the following is NOT a valid ground for conducting a physical examination of goods cleared under the Informal Entry Process?
The goods are electronically selected for physical examination.
The goods are subject to an Alert Order issued by a competent authority.
The importer fails to pay duties and taxes on time.
The goods declaration is selected for documentary check, but inconsistencies are found.
What action is taken when a shipment is directed in writing by the Commissioner due to derogatory information?
The shipment is immediately seized and confiscated.
The shipment is returned to its origin.
The shipment is considered alerted or subject to pre-lodgement control.
The shipment is released without further inspection.
If non-intrusive inspection (e.g., x-ray scan) raises suspicion of irregularities, what happens next?
The goods are automatically released, but the importer is fined.
The goods are subjected to further physical examination.
The importer is given a warning and allowed to correct the declaration.
The shipment is immediately seized and confiscated.
When can an importer request a physical examination of goods?
Only before the goods declaration is lodged.
Only after the goods declaration is lodged.
Either before or after the lodgement of the goods declaration.
Only if the goods are suspected of being prohibited or restricted items.
Which type of goods under the Informal Entry Process is subject to mandatory physical examination if an x-ray machine is NOT available?
All goods regardless of value
Goods of a commercial nature with an FOB or FCA value of less than Php 50,000.00
Goods with a declared value of more than Php 50,000.00
Personal effects and household goods
What type of examination is mandatory for all containerized cargo under the Informal Entry Process?
Physical examination
Documentary check
X-ray inspection
Laboratory analysis
In which scenario would a physical examination be conducted after an x-ray inspection under the Informal Entry Process?
If the x-ray image is clear and shows no irregularities.
If the goods declaration is missing some information.
If the x-ray image raises suspicion of irregularity.
If the importer requests a physical examination.
Which of the following is exempt from inspection under the Informal Entry Process, unless there are serious grounds for suspicion?
Personal baggage or shipments of a diplomatic agent.
Commercial shipments of perishable goods.
High-value shipments.
Shipments subject to an Alert Order.
What tool does the Bureau of Customs utilize for risk management in the Informal Entry Process?
Random selection of shipments for examination.
Profiling techniques using selectivity parameters.
Interviews with importers and customs brokers.
Physical inspection of all shipments.
Who determines the selectivity parameters used for risk management in the Informal Entry Process?
The importer
The customs broker
The Bureau of Customs
The Department of Finance
What are the acceptable modes of payment for customs duties, taxes, and other charges under the Informal Entry Process?
Cash, personal check, or money order
Credit card, debit card, or online banking
Cash through an AAB, in-house bank, or Collection Division
Cryptocurrency or other digital assets
For sea shipments, where should the declarant/broker/importer or their authorized representative present the Order of Payment?
The BOC cashier
The AAB
The in-house bank
The Customs Intelligence and Investigation Service (CIIS)
What document is issued by the in-house bank after accepting payment for sea shipments?
Bureau of Customs Official Receipt (BCOR)
Electronic Import Permit (EIP)
Tax Exemption Indorsement (TEI)
Provisional Goods Declaration (PGD)
For air shipments, who is responsible for issuing the Bureau of Customs Official Receipt (BCOR) evidencing payment?
The in-house bank
The AAB
The BOC cashier
The customs broker
In addition to the BCOR, what other document does the BOC cashier issue and sign for air shipments?
Gate pass (BC Form No. 201)
Airway Bill
Packing list
Commercial invoice
Who signs the gate pass (BC Form No. 201) for air shipments after the BOC cashier?
The importer or declarant
The customs broker
The COO III and COO V
The District Collector
What is the initial step in the release process of shipments under the Informal Entry Process after payment confirmation?
Manual write-off of the Bill of Lading (BL)
Electronic transmission of the release instruction to the terminal facility operator/Off-dock CFW
Verification of the Bureau of Customs Official Receipt (BCOR) by the COO V
Retrieval of data corresponding to the BL of the particular IIDE
What is the role of the Customs Operations Officer V (COO V) in the manual release process?
To manually write off the Bill of Lading (BL).
To verify the payment in the electronic system and stamp the BCOR as 'Payment Verified'.
To encode the data corresponding to the shipment on the 'Manual Discharge Screen'.
To transmit the release instruction to the terminal facility operator/Off-dock CFW.
Which copies of the BCOR are stamped 'Payment Verified' by the COO V?
Original (white) and pink copies
Original (white) and yellow copies
Original (white) and blue copies
Original (white) and green copies
In the e-manifest system, what operation is selected to manually write off the Bill of Lading (BL)?
Manual Assessment
Manual Encoding
Manual Discharge
Manual Verification
Which of the following is NOT a data element encoded on the 'Manual Discharge Screen' of the e-manifest?
Consignee's Tax Identification Number (TIN)
Broker's Name
Registration Serial
Importer’s Address
What does the value '(I)' in the Registration Serial field of the 'Manual Discharge Screen' represent?
Importation
Informal Entry
Inspection
Information
What triggers the electronic transmission of the release instruction to the terminal facility operator/Off-dock CFW?
Encoding the data on the 'Manual Discharge Screen'
Verification of the BCOR by the COO V
Manual write-off of the Bill of Lading (BL)
Payment confirmation in the electronic system
Which of the following is responsible for the release of goods to the proper party?
Customs Operations Officer V (COO V)
Chief Informal Entry Division or its equivalent unit
The in-house bank
The respective terminal facility operator/Off-dock CFW
