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WorksheetsSHEESHABLES #5
Total questions: 70
Worksheet time: 35mins
What document is required for most shipments intended for export, whether subject to export duty or not?
Import Declaration
Export Permit
Export Declaration
Certificate of Origin
Which of the following is NOT a required piece of information in an Export Declaration?
Name of the exporter
Country and Port of destination/discharge
Harmonized System (HS) code of the goods
Date of loading
In what format should Export Declarations be lodged?
Manually at the customs office
Electronically through the Bureau's automated system
Via email to the Export Division
Through a customs broker
Which group within the Bureau of Customs is responsible for providing the IT infrastructure for electronic processing of Export Declarations?
Customs Intelligence and Investigation Service (CIIS)
Assessment and Operations Coordinating Group (AOCG)
Post Clearance Audit Group (PCAG)
Management Information System and Technology Group (MISTG)
Which of the following shipments would typically be covered by a Special Permit to Load (SPL) instead of an Export Declaration?
Commercial shipment of electronics
Personal effects of a returning resident
Empty containers
Foodstuff for export
Can a Special Permit to Load (SPL) be issued for human remains?
Yes, it is a valid use of the SPL.
No, a Death Certificate is required instead.
Yes, but only if accompanied by a medical certificate.
No, a special permit for human remains is required.
Which type of shipment would NOT be eligible for a Special Permit to Load (SPL)?
Misrouted baggage
Diplomatic shipments
Regular export of manufactured goods
Documents with no commercial value
True or False: The application and processing procedures for a Special Permit to Load (SPL) are the same as those for an Export Declaration.
True
False
What is the primary requirement for exporting regulated goods under Philippine customs regulations?
Obtaining a special permit from the Bureau of Customs
Paying additional export duties and taxes
Registering with the Department of Trade and Industry (DTI)
Securing necessary export declaration, clearances, licenses, and other requirements before exportation
What document certifies the origin of goods for export?
Bill of Lading (BL)
Export Permit
Certificate of Origin (CO)
Commercial Invoice
In cases where the electronic exchange system for COs is not yet available, who issues the CO in paper form?
The exporter
The importer
The designated government agency
The Export Division or its equivalent unit
Which entity/entities have the authority to determine the origin of goods for export?
The Bureau of Customs only
The Department of Trade and Industry (DTI) only
The Bureau of Customs or any other designated government agency
The exporter themselves
The criteria for granting a Certificate of Origin (CO) are based on what?
The value of the goods
The Harmonized System (HS) code of the goods
The Rules of Origin (ROO) and Operational Certification Procedure (OCP)
The destination country's import regulations
What does the Self-Certification Scheme allow exporters to do?
Self-assess the duties and taxes on their exports
Determine the origin of their goods without government intervention
Issue a proof of origin certifying the origin of their goods
Export goods without the need for an Export Declaration
Under what conditions can the Bureau of Customs authorize an exporter to issue a proof of origin under the Self-Certification Scheme?
The exporter has a good compliance record.
The goods are destined for a specific country.
The goods are of a certain type or category.
It is pursuant to ATIGA or other international agreements.
Can a special economic zone or freeport zone authority issue a Certificate of Origin (CO) for goods exported from its zone?
Yes, independently without any involvement from the Bureau of Customs.
Yes, but only with the concurrence of the Bureau of Customs.
No, only the Bureau of Customs can issue COs.
No, unless the goods are exempt from customs duties.
What is the main requirement for products intended for export, if applicable?
They must be accompanied by a Certificate of Origin.
They must be inspected by a third-party quality control agency.
They must conform to export standard grades established by the appropriate agency.
They must be valued at a certain amount to qualify for export incentives.
In addition to meeting standard grades, what other requirement must be met for the packaging of export products?
The packaging must be biodegradable.
The packaging must display the exporter's logo.
The packaging must be labeled and marked according to relevant laws and regulations.
The packaging must be approved by the Bureau of Customs.
What action can the Bureau of Customs take if export goods do not conform to the established standards or packaging requirements?
Impose additional duties and taxes.
Seize and forfeit the goods.
Not give clearance for exportation.
Require the exporter to relabel and repackage the goods.
Which of the following is NOT considered a Regular Exporter?
Customs Bonded Warehouse (CBW) operators
Free Zone Locators
A company exporting goods for the first time
Third parties acting on behalf of exporters
If an exporter's agent lodges an export declaration on behalf of the exporter, who bears the primary responsibility or liability for the shipment?
The customs broker
The agent
The principal exporter
The Bureau of Customs
What term is used to classify exporters who are not accredited as Regular Exporters?
Occasional Exporters
Non-Compliant Exporters
Non-Registered Exporters
Non-Regular Exporters
Who is responsible for lodging the Export Declaration electronically?
The customs broker
The freight forwarder
The exporter or authorized representative
The Bureau of Customs (BO officer
If electronic lodgement of the Export Declaration is unavailable, what alternative can be used?
Submitting a hand-written declaration
Sending the declaration via email
Manual processing of the declaration
Delaying the shipment until the system is available
Which of the following is NOT a mandatory document for export declaration submission?
Proforma/Commercial Invoice
Certificate of Origin
Packing List
Transfer Note
Under what circumstance would an export shipment be subject to physical examination or non-intrusive inspection?
If the goods are perishable.
If the shipment is selected under the risk management system.
If the exporter requests an inspection.
If the shipment is valued at more than Php 100,000.
Who bears the cost of examination of export shipments?
The Bureau of Customs
The importer
The exporter
The shipping company
What is the purpose of the Certificate of Identification (CI) for exported goods?
To track the origin of the goods.
To determine the appropriate export tariff.
To identify goods intended to be returned to the Philippines.
To prove the ownership of the goods.
Where does the Bureau of Customs personnel supervise the stuffing of goods for export?
At the port of loading
At the customs warehouse
At the exporter's premises or Bureau's designated examination area
At the freight forwarder's warehouse
True or False: Export shipments by air are under continuous guarding during their transfer from the customs facility warehouse (CFW) to the airport terminal facility.
True
False
What is the term for goods that are shipped directly out of the country to another destination?
Transit goods
Outright exportation goods
Transhipped goods
Conditionally-free goods
Which law governs the transport and co-loading of foreign cargoes for domestic transshipment in the Philippines?
Customs Modernization and Tariff Act (CMTA)
Republic Act No. 10668
Anti-Smuggling Act
Tariff and Customs Code
What are the conditions for goods transported for outright exportation to be exempt from duties and taxes at the Port of Entry?
a. The goods must be declared as 'in transit.'
b. The goods must be accompanied by a Certificate of Origin.
c. The goods must be destined for a customs bonded warehouse at the Port of Destination.
Both a and c
Which of the following is NOT a valid route for customs transit within the Customs Territory?
From Port of Entry to another Port of Entry as an exit point for outright exportation.
From Port of Entry to another Port of Entry or Inland Customs Office.
From Inland Customs Office to a Port of Entry as an exit point for outright exportation.
From Port of Entry to a foreign country for consumption.
What is the term for the movement of goods within the Philippines from one customs area to another under customs control?
Transshipment
Transit
Re-exportation
Importation
If goods are transported for outright exportation but are later found to be dutiable, when are the duties and taxes payable?
At the port of entry
At the port of destination
At the inland customs office
Never, as outright exportation goods are always exempt from duties and taxes
What is the primary document required for goods in customs transit for outright exportation from one port of entry to another?
Import Permit
Export Declaration
Goods Declaration for Transit
Bill of Lading
In addition to the Goods Declaration for Transit, what else is required for transit of imported goods within the customs territory to another port or inland customs office for manufacturing or warehousing?
Certificate of Origin
Packing List
Required security
Commercial Invoice
Which document serves as a Transit Permit when goods admitted in Free Zones are withdrawn for outright exportation?
Goods Declaration for Transit
Export Declaration
Authority to Load
Transfer Permit
In cases involving the transfer of goods to customs facilities and warehouses during transit, what document is necessary?
Bill of Lading
Packing List
Electronic permit to transfer
Goods Declaration for Transit
What is the general rule regarding the requirement of a Transfer Permit for goods transported under customs transit?
It is always required, regardless of the circumstances.
It is not required for goods transported within the same port.
It is not required if the goods are transported by air.
It is required, except when goods are transferred from one means of transport to another without breaking customs seals.
What document is required for the transit of goods from one inland customs office to another for admission into free zones?
Import Permit
Export Declaration
Goods Declaration for Transit
Bill of Lading
True or False: Goods transported for outright exportation and destined to a customs bonded warehouse at the port of destination are not subject to payment of duties and taxes at the port of entry.
True
False
What is the purpose of the required security for goods in transit within the customs territory?
To cover potential damage to the goods during transit.
To ensure payment of duties and taxes in case the goods are not exported.
To guarantee the complete and immediate delivery of goods to the office of destination.
To compensate the customs broker for their services.
Who is responsible for tagging the arrival of transit goods in the system upon arrival at the office of destination or point of exit?
The importer
The exporter
The customs broker
The Deputy Collector for Operations or authorized person
Which parties are responsible for ensuring the intact and timely arrival of goods under customs transit at the customs office of destination?
The carrier and the customs broker
The consignee and the exporter
The importer and the Bureau of Customs
The carrier, broker, consignee, or any of its agents
What are the consequences of failing to comply with the obligations imposed on customs transit, such as not following the prescribed itinerary or delivery period?
The goods may be subject to immediate payment of duties, taxes, and other applicable fines and penalties.
The goods will be confiscated by the Bureau of Customs.
The importer's license will be suspended.
The carrier will be banned from transporting goods under customs transit.
Which group is responsible for establishing the electronic transit cargo monitoring system?
The Customs Intelligence and Investigation Service (CIIS)
The Assessment and Operations Coordinating Group (AOCG)
The Post Clearance Audit Group (PCAG)
The Management Information and System Technology Group (MISTG)
What is the main purpose of the electronic transit cargo monitoring system?
To calculate the duties and taxes for transit goods.
To generate reports on the volume of transit goods.
To monitor and track the movement of goods under customs transit.
To facilitate the online payment of fees for customs transit.
What kind of information can the electronic transit cargo monitoring system generate?
Accurate information on transit of goods
Risk management data
Information on the responsibilities of parties involved in customs transit
All of the choices
True or False: The carrier is the only party responsible for ensuring that goods under customs transit arrive intact and on time at the customs office of destination.
True
False
Can a customs seal or fastening be broken or tampered with during the transfer of goods in customs transit from one means of transport to another?
Yes, as long as the goods are not damaged.
Yes, with the approval of a customs officer.
No, it is strictly prohibited.
No, unless there is an emergency situation.
What is the MINIMUM amount of general transportation security that carriers transporting goods under customs transit from a port of entry to other ports must post?
PHP 10,000.00
PHP 25,000.00
PHP 50,000.00
PHP 100,000.00
Who has the authority to adjust the amount of the security required from carriers transporting goods under customs transit?
The District Collector
The Commissioner, upon approval of the Secretary of Finance
The importer or consignee
The customs broker
What is the MAIN condition for transshipment goods to be exempt from duties and taxes?
The goods must be destined for a specific country.
The goods must be of a certain value.
The Transshipment Goods Declaration must clearly indicate their nature, supported by necessary documents.
The goods must be transported by a specific carrier.
What is the standard period allowed for loading transshipment goods onto the exporting means of transport?
7 calendar days from the date of arrival
15 calendar days from the date of arrival
30 calendar days from the date of arrival
60 calendar days from the date of arrival
Which of the following is NOT a valid reason for extending the period to load transshipment goods?
Force majeure
Act of public enemy in war
Damage or leakage of the container
Insufficient funds to pay for the shipment
What happens to transshipment goods if they are not loaded within the allowed period?
They are automatically re-exported.
They are subject to reduced duties and taxes.
They are treated as regular importation.
They are donated to charity.
If the owner or interested party fails to file the goods declaration for unloaded transshipment goods within the prescribed period, what happens to the goods?
They are seized and forfeited.
They are subject to auction.
They are subject to abandonment proceedings.
They are returned to the shipper.
What document is used to accompany the transfer of transshipment goods between the carrier and the designated customs facility warehouse (CFW)?
Bill of Lading (BL)
Transfer Note
Goods Declaration
Packing List
True or False: The Bureau of Customs can grant an extension for loading transshipment goods if the container is damaged or leaked.
True
False
What does "transshipment" refer to?
The transportation of goods from one country to another through a third country.
The transportation of goods from one port to another within the same country.
The unloading and reloading of goods onto a different vessel or aircraft.
The temporary storage of goods in a customs bonded warehouse.
What is the primary condition for transshipment goods to be exempt from duties and taxes?
The goods must be declared as "in transit" in the Transshipment Goods Declaration.
The goods must be accompanied by a Certificate of Origin.
The goods must be destined for a customs bonded warehouse.
The goods must be transported by a specific carrier.
What is the standard period allowed for loading transshipment goods onto the exporting means of transport?
7 calendar days from the date of arrival
15 calendar days from the date of arrival
30 calendar days from the date of arrival
60 calendar days from the date of arrival
Which of the following is NOT a valid reason for extending the period to load transshipment goods?
Force majeure
Act of public enemy in war
Damage or leakage of the container
Insufficient funds to pay for the shipment
What happens if the transshipment goods are not loaded within the allowed period?
They are automatically re-exported.
They are subject to reduced duties and taxes.
They are treated as regular importation.
They are donated to charity.
For outbound goods by sea, who is responsible for electronically submitting the Transshipment Goods Declaration?
The importer
The exporter
The customs broker
The carrier or its customs broker or authorized representative
What document suffices as a Transshipment Goods Declaration for outbound goods by air?
Bill of Lading (BL)
Air Waybill (AWB)
Inward Foreign Manifest (IFCM)
Export Declaration (ED)
Which types of goods are prohibited from being discharged from the carrier even for transshipment purposes?
Hazardous and nuclear wastes
Weapons of mass destruction (WMD)
Nationally controlled goods without requisite authorization
All of the choices
What happens to transshipment goods covered by the Basel Convention and R.A. No. 6969 if discharged at the port?
They are seized and forfeited.
They are subject to additional duties and taxes.
They are returned to the country of origin.
They are destroyed.
