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WorksheetsTM212C Midterm Exam Monday Schedule
Total questions: 60
Worksheet time: 45mins
Under Section 1609 of the CMTA, who shall promulgate such reasonable procedures, rules and regulations as they may deem necessary to execute their respective functions?
NEDA
Commission
NEDA and Commission
Tariff Commission upon the recommendation of the NEDA
What phrase appears at the top of the Official Seal of the Tariff Commission?
Progress Through Trade
Wheel of Prosperity
Wheel of Progress
Tariff and Customs Unity
The Council, which meets annually, is the WCO’s highest decision-making body. It is composed of Directors-General of Customs from all member states and is assisted by subsidiary bodies. Which of the following is NOT one of the Council’s assisting bodies?
Finance Committee
Policy Commission
Harmonized System Sub-working Party
Secretariat
Which function is NOT listed in Section 1603?
Adjudicating cases on trade remedies
Issuing advance rulings on tariff classification
Conducting financial audits of private enterprises
Providing independent analysis to the President and Congress
Which agency is NOT mentioned as a recipient of information from the Commission?
Department of Agriculture
Department of Tourism
Department of Trade and Industry
Bangko Sentral ng Pilipinas
The ASEAN Flag is rich with symbolism. The stalks of rice in the center represent the dream of ASEAN’s founding fathers for regional unity, while the circle symbolizes ASEAN’s oneness. What does the color red on the flag signify?
Prosperity
Courage and dynamism
Peace and stability
Purity
What type of agreements does the Commission review according to Section 1603(g)?
Labor agreements
Trade agreements
Environmental agreements
Customs treaties and agreements
Which country joined ASEAN after Vietnam?
Cambodia
Thailand
Myanmar
Laos PDR
A local exporter of agricultural products wants to confirm the tariff classification of their goods before shipping them abroad. When is the proper time to file an Application for Advance Ruling on Tariff Classification?
After the export declaration has been processed.
Before the exportation of goods.
While the shipment is already in transit.
Anytime after the shipment has arrived at its destination.
Which body oversees the implementation of the AHTN Protocol?
ASEAN Finance Ministers Meeting
ASEAN Secretariat
ASEAN Directors-General of Customs
All of the above
It acts under the overall direction of the Harmonized System Committee on the review and amendments of the HS.
Harmonized System Review Sub-Committee
Scientific Sub-Committee
Technical Committee on Customs Valuation
Technical Committee on Rules of Origin
The Harmonized System (HS) is the amalgamation of which two nomenclatures?
CCCN and SITC Revision 3
CCCN and SITC Revision 2
AHTN and CCCN
CCCN only
ASEAN was established on August 8, 1967 through which declaration?
Singapore Declaration
Jakarta Declaration
Bangkok Declaration
Manila Declaration
The ASEAN Summit, the highest policy-making body, is composed of:
Customs Directors-General
Finance Ministers
Heads of State or Government
Trade Ministers
How many Sections are there in the HS?
15
18
21
25
In the HS, the term “unladen weight” in Chapter 88 refers to what?
The weight of the machine with crew
The weight of the machine with fuel
The weight of the machine in flying order, excluding crew and fuel
The total weight with fuel and all equipment
Which of the following is NOT a division under the Finance, Management and Administrative Service (FMAS)?
Administrative Division
Financial Management Division
Planning, Management and Information Systems Division
Economics, Trade and Industry Studies Division
The HS code for “steel slabs” is 7207, while “galvanized corrugated roofing sheets” fall under 7210. This shows that HS codes:
Are arranged alphabetically
Are arranged according to degree of processing
Are based on statistical demand
Change yearly based on customs union agreements
The International Convention on the Harmonized System obligates members to adopt the HS up to which level?
4-digit heading level
6-digit subheading level
8-digit AHTN level
10-digit national level
Which document contains official interpretations of ASEAN subheadings?
Supplementary Explanatory Notes (SEN)
Alphabetical Index
Compendium of Classification Opinions
HS Database Online
Who acts as an arbitrator in customs disputes and makes decisions regarding the tariff code applicable to goods and prepares amendments updating the HS every 5 years?
HS Review Sub-Committee
HS Working Party
HS Committee
Scientific Sub-Committee
The Harmonized System is reflected in what Sections of the CMTA?
1610 and 1611
1611 and 1612
1609 and 1610
1612 and 1613
Which edition of the Harmonized System (HS) is currently used by the Philippines, adopted through the AHTN 2022?
5th Edition
6th Edition
7th Edition
8th Edition
On what date did the Bureau of Customs implement the AHTN 2022 (HS 2022, 7th Edition) through CMC-97-2022?
January 1, 2022
March 1, 2022
July 1, 2022
December 1, 2022
Which two duty rates are shown in the AHTN for each tariff line?
HS and SITC
ATIGA and MFN
GIR and CMTA
WTO and EO
It is the main legal framework that governs the elimination and reduction of tariffs among ASEAN Member States.
HS
ATIGA
MFN
ASEAN
SEEJOY Manufacturing Corporation submitted an Application for Advance Ruling on Tariff Classification to the Tariff Commission on March 1, 2025. After evaluation, the Commission found the documents incomplete and requested additional technical specifications and product brochures on March 5, 2025. The company submitted the required additional documents on March 10, 2025. When should the Tariff Commission issue the Advance Ruling?
Within 30 days from March 1, 2025, the date of initial filing of the application.
Within 30 days from March 5, 2025, the date the Commission requested additional documents.
Within 30 days from March 10, 2025, the date the applicant submitted all the additional required documents.
Within 90 days from March 1, 2025, regardless of document completion.
What is the official currency of Lao PDR?
Kip
Kyat
Ringgit
Dong
Under Section 1612 of the CMTA, export duties were abolished under EO 26 (1986), except for one product which remains subject to a 20% export duty. Which product is this?
Sugar
Logs
Copra
Coconut oil
AB POLSAI Trading wants to import industrial tools but is uncertain about their tariff classification. The company decides to apply for an Advance Ruling after the shipment has arrived in the Philippines. What should the company have done to comply with proper procedure?
They should have applied for the Advance Ruling before the importation of goods.
They should apply after the goods have been released from customs custody.
They can apply anytime within one year after importation.
They don’t need to apply if they already have a customs broker.
ABC Trading Corporation plans to import several kinds of machinery and wants to ensure the correct tariff classification before importation. Their customs broker advises them to apply for an Advance Ruling on Tariff Classification from the Tariff Commission. Which of the following statements correctly applies to their situation?
The company may include all machinery in one application since they belong to the same product category.
The application for Advance Ruling shall cover only one product or good, as determined by the Tariff Commission.
The application for Advance Ruling may be filed after the goods are imported.
The application must include multiple products to save time and cost.
How long does the Tariff Commission have to complete investigations on tariff modification under Sec. 1608?
15 days
30 days
45 days
60 days
Fresh Meat Imports, Inc. intends to import fresh pork into the Philippines. Before shipping, they want to request an Advance Ruling to ensure they apply the correct tariff classification with the Tariff Commission. Under which HS Chapter the commodity most likely be classified in the AHTN?
Chapter 1 – Live animals
Chapter 2 – Meat and edible meat offal
Chapter 3 – Fish and crustaceans
Chapter 16 – Preparation of meat, fish or crustaceans
A domestic manufacturer files a petition to modify tariffs on imported steel coils, citing unfair competition from cheap imports. Which CMTA section empowers the President, through NEDA's recommendation, to modify tariff rates?
Sec. 1607
Sec. 1608
Sec. 1609
Sec. 1612
Which one is the capital city of Vietnam?
Naypyidaw
Hanoi
Jakarta
Phnom Penh
A neighboring country has started imposing discriminatory duties on Philippine bananas. In response, the Philippines imposes an across-the-board additional 100% duty on imports from that country. Under which CMTA section does this retaliation fall?
Sec. 1610
Sec. 1611
Sec. 1612
Sec. 1609
Which city served as the host location during first 31st ASEAN Summit?
Singapore
Manila
Bali, Indonesia
Pasay, Metro Manila
A rice importer files a tariff modification request under Section 1608 covering two tariff headings. He submits the petition and is informed that he must pay fees before the hearing. How much should he pay in total?
P5,000.00
P5,050.00
P10,000.00
P10,100.00
Which one is the capital city of Indonesia?
Naypyidaw
Hanoi
Jakarta
Phnom Penh
The Tariff Commission is investigating a petition on alleged dumping of imported steel. The TC requests access to the financial records of an importing company. The company refuses, citing business confidentiality. Under CMTA, what power does the TC have?
None, because business records are confidential
May request but cannot compel submission
May issue subpoena duces tecum requiring production of documents
Must file in court before demanding records
A Philippine exporter complains that under a trade agreement, a foreign partner country is not honoring its tariff concessions. The Tariff Commission investigates and submits recommendations to NEDA. The petitioner files TC Form 4. What request is being made?
New tariff classification ruling
Request for tariff modification under Sec. 1608
Withdrawal or suspension of tariff concession under Sec. 1609
Promotion of foreign trade under Sec. 1609
Every December, Congress expects a technical report on tariff policies and competitiveness. Which agency must submit this report by law?
Bureau of Customs
Tariff Commission
Department of Finance
National Economic and Development Authority
Which one is the capital city of Vietnam?
Naypyidaw
Hanoi
Jakarta
Phnom Penh
A Philippine exporter ships raw logs abroad. Customs charges an export duty of 20% of FOB value, but the exporter argues that most export duties were abolished in 1986. Is the duty correctly imposed?
Yes, because logs remain subject to 20% export duty
No, all export duties were abolished
No, the duty should be 10% only
Yes, but only if logs are processed
Roofing tiles is under what Section of the AHTN?
Section XX
Section XIII
Section XIV
Section XV
A local distributor imports rubber shoes and sandals from Vietnam. Before applying for a tariff rate, the broker must identify the correct chapter where these goods fall under. Under the AHTN, rubber footwear is classified under which Chapter?
Chapter 39 – Plastics and articles thereof
Chapter 40 – Rubber and articles thereof
Chapter 64 – Footwear, gaiters and the like; parts of such articles
Chapter 42 – Articles of leather; saddlery and travel goods
What body conducts investigations on petitions filed under Section 1609 before forwarding of findings and recommendations to NEDA?
Department of Finance
Bureau of Customs
Tariff Commission
World Trade Organization
Which of the following gives the final approval in cases of modification of MFN import duty rates under the provisions of CMTA Sec. 1608?
NEDA Board
Tariff Commission
The President
DOF Secretary
A local wholesaler of baby carriages classified under AHTN code 8715.00.00 is petitioning the government to reduce its MFN rate of duty from 5% to 1% ad valorem, citing that there are no local manufacturers of said carriages. This petition is under the purview of which of the following?
CMTA Sec. 1100 (Classification Ruling)
CMTA Sec. 1609 (Promotion of Foreign Trade)
CMTA Sec. 1611 (Tariff Nomenclature and Rates of Import Duty)
CMTA Sec. 1608 (Flexible Clause)
The most recent law reiterating and revising the government functions of the Tariff Commission is prescribed under which of the following?
R.A 911 (An Act Creating a Tariff Commission, Defining Powers, and for Other Purposes)
Presidential Decree No. 1464 (A Decree to Consolidate and Codify All the Tariff and Customs Laws of the Philippines)
R.A 1937 (An Act to Revise and Codify the Tariff and Customs Laws of the Philippines)
R.A 10863 (An Act Modernizing the Customs and Tariff Administration)
The elimination or reduction of MFN rates of duty to 0 for all information technology products is under the purview of which of the following CMTA provisions?
CMTA Sec. 1609 (Promotion of Foreign Trade)
CMTA Sec. 1611 (Tariff Nomenclature and Rates of Import Duty)
Sec. 1608 (Flexible Clause)
Sec. 1603(c) (Administer the Philippine tariff schedules and tariff nomenclatures)
A local manufacturer of bedside tables made of wood classified under AHTN code 9403.50.00 is petitioning the government for an increase in its MFN rate of duty from 15% to 25% ad valorem. This petition is under the purview of which of the following?
CMTA Sec. 1100 (Classification Ruling)
CMTA Sec. 1609 (Promotion of Foreign Trade)
CMTA Sec. 1611 (Tariff Nomenclature and Rate of import Duty)
CMTA Sec. 1608 (Flexible Clause)
Which of the following contains all the economic sectors reflected in the official seal of the Tariff Commission?
The Trade and National Security Sectors
The Agricultural and Industries Sectors
The Trade and National Competitiveness Sectors
The Agricultural and Trade and Industry Sectors
Which of the following Preferential Trade Agreements is not considered a Regional Trade Agreement?
ASEAN
ATIGA
AJCEPA
AICEPA
Under Article 31 of the ASEAN Charter, the chairmanship of ASEAN is to be determined by this process.
By majority votes among the leaders of the Member States
Rotated annually, based on the alphabetical order of the English names of Member States
Through delegation of the current Chairman
By appointment of the ASEAN Secretary-General
An exporter filed an application on March 1, 2026 for goods scheduled to be exported on June 1, 2026. Does this comply with the 90-day filing rule?
Yes, because it was filed exactly 90 days before exportation.
No, because it was filed less than 90 days before exportation.
Yes, because it was filed more than 60 days before exportation.
No, because the rule applies only to importation.
How are products within the AHTN system with no subheading assigned?
.00 after the 6th digit
.00 after the 4th digit
.01 after the 4th digit
.10 after the 6th digit
An exporter plans to ship goods abroad and wants to be certain of their tariff classification. According to CMTA Section 1100, how many days before exportation must the application for Advance Ruling be filed?
At least 30 days before exportation
At least 45 days before exportation
At least 60 days before exportation
At least 90 days before exportation
Upon submission of an application for an Advance Ruling, within how many days is the Tariff Commission required to acknowledge receipt and, if necessary, request additional information or on-site verification?
3 calendar days from submission
5 calendar days from submission
10 calendar days from submission
15 calendar days from submission
Importation is set for October 20, 2025. The application for Advance Ruling was filed on July 30, 2025. Was the application valid?
Yes, because it was filed 82 days before importation.
No, because it was filed less than 90 days before importation.
Yes, because it was filed 90 days before importation.
No, because it was filed too early.
