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WorksheetsTariff Law Tutorials Program 2025
Total questions: 20
Worksheet time: 20mins
Pursuant to ATIGA Article 28, when determining whether the “not wholly-obtained” goods qualify as originating from a Member State, who among the following decides which ROO criterion to apply if said goods have a product specific rule of RVC 40 or CTC?
The Customs authority of the exporting Member State
The exporter
The importer
The Customs Broker of the exporting Member State
Under PH-EFTA, what constitutes a valid waiver of Proof of Origin?
The product value is below US$500
The exporter has ISO certification
The shipment value does not exceed US$200 FOB
The good is perishable
In what scenario is a back-to-back Proof of Origin issued?
For goods shipped directly between two Parties
When goods transit and are reshipped by an intermediate Party
When original Proof of Origin is lost
When exporter self-certifies under $200 FOB
A good transits through a non-Party country. Under the direct consignment rule, which action violates the provision?
Temporary storage under customs control
Repackaging and rebranding for retail
Unloading and reloading onto a new vessel
Storing to preserve good condition
Which of the following is NOT considered as originating under the PH-EFTA Agreement?
Goods made using cell cultures in a Party
Goods fermented under Chapters 29 to 39
Goods processed from non-originating materials but labeled in a Party
Vegetable products wholly obtained in a Party
What is the minimum RVC threshold under ATIGA for a good to be considered originating?
30%
40%
50%
60%
Which of the following is a valid example of process rule application under ROO?
Converting ethylene (from the USA) into polyethylene in Thailand
Printing labels on pre-packaged goods
Sorting goods by size
Unloading goods in a transit country
Under the ROO, how should materials of unknown origin be treated?
As non-originating
As originating
As neutral elements
As non-qualifying
The concepts of sufficient working or processing under the substantial transformation provision of the ROO are the following, except for one.
Change in Tariff Classification
Regional Value Content
Specific Process Rule
Wholly-Obtained Rule
Raw materials were imported into the Philippines from China and then used as input in the manufacture of product “RP” which were later exported to Viet Nam. What should these “raw materials” be regarded as under the ATIGA ROO?
Originating, since Philippines is a signatory of the ACFTA
Originating, since Viet Nam is one of the CLMV countries
Non-originating, since the Philippines is not among the CLMV countries
Non-originating, since China is non-ASEAN
Under the Indirect Method formula for the calculation of the QVC under the ROO, what element is subtracted from the FOB value of the final good in the numerator?
Value of Non-originating materials
Material cost from the territories of the Parties
Direct Labor Costs
Value of Originating Materials
Which one among the following choices does not confer a change in tariff heading under the ROO CTC criteria?
Non-originating good (Radiator: 8708.91) > Finished goods (Ambulance: 8703.22)
Non-originating good (Watch movement:9108.20) > Finished goods (Gold Watch: 9101.21)
Non-originating good (Headrest: 9401.90) > Finished goods (Car Seat: 9401.20)
Non-originating good (Aircraft engine: 8407.10) > Finished goods (Airplane: 8802.40)
Which one of the following choices below satisfies the ATIGA ROO of the RVC 40 when produced in the Philippines and exported to ASEAN countries?
Part A from China amounting to $40 and Part B from Vietnam costing $20 are assembled into product C with FOB value of $80
Raw materials A and B from Korean and India costing $50 and $60, respectively were processed into a finished good worth $150
Cheeses from New Zealand worth $120 plus ingredients from Thailand amounting to $30 were converted into processed cheese with FOB Value of $180
Parts and components from US amounting to $120 were assembled into a domestic appliance intended to be sold at $170 FO
Thailand originating batteries under HS 8506.50 and US originating circuit boards under HS 8517.70 were exported to Singapore and were used in the manufacture of mobile phones classified under HS 8517.12 for export to the Philippines. The mobile phones were deemed Singapore originating under the ATIGA ROO using the RVC direct formula where the value of the batteries was treated as Singapore originating. Other than RVC, what ROO was utilized?
De Minimis Rule
CTU Rule
Accumulation Rule
CC Rule
Under the ATIGA, Vietnam exported pastries, originating per ROO and covered by a CO Form 'D' to Singapore for repacking and final exportation to the Philippines. What type of CO will Singapore issue to cover subject goods to be eligible for the ATIGA rate of duty here in the Philippines?
Retroactive CO
Back-to-Back CO
Original CO
Transshipment CO
When calculating RVC under the Build-Down Method, which of the following is used in the formula?
EXW
FOB
VNM
VOM
What is the primary purpose of the Product Evaluation Report (PER) issued by the Export Coordination Division of the BOC?
Certify the exporter's financial status
Authorize tax exemption for exports
Pre-approve the origin status of goods for Proof of Origin
Track trade statistics and valuation data
Under ROO, which of the following operations is most likely to result in a non-originating status, regardless of where performed?
Embroidery of imported textiles in a Party
Fermentation of base chemicals into pharmaceuticals
Labeling and price tagging of imported goods
Manufacturing involving complete change in tariff chapter
Which is the most accurate condition for issuing a retroactive Certificate of Origin?
Upon exporter’s request within 6 months of shipment
If exporter forgot to file but shipment was below $200
For all post-shipment declarations regardless of reason
If issued within 12 months due to involuntary delay
A washing machine (HS 8450.11) made in the Philippines uses imported motors (HS 8501.10) from China. If the ROO criterion is CTH, does it qualify as originating under AFTA?
No, because it doesn't meet the RVC threshold
Yes, because the motor’s HS heading differs from the final product
No, because the transformation is not sufficient
Yes, because the FOB value exceeds $200
