WorksheetsTariff Law Reviewer
Total questions: 100
Worksheet time: 50mins
This GIR is used as guiding principle when classifying finished articles that are imported unassembled for purposes of easy packing and transport.
Rule 2(a)
Rule 2(b)
Rule 3(a)
Rule 5(b)
Which one among the following GIRs is different from the rest in terms of determining the applicable TCCP-AHTN code?
Rule 1 Sec.103
Rule 2(a)
Rule 3(c)
Rule 6
A buyer in Hongkong, China nominated a freight forwarder in Manila to facilitate delivery of the goods from seller’s warehouse in Dasmariñas, Cavite to the NAIA and pay airfreight charges. Since the goods are highly valuable, the buyer instructed the forwarder to procure insurance to cover airfreight transport risks.
CIF, Manila
CIP, Hongkong
EXW, Dasmariñas
EXW, Hongkong
MERALCO was awarded a contract to construct a 500-megawatt power plant in Balanga, Bataan. Due to immense volume of structural and electrical wares to be imported from Houston, TX, USA, the seller was required to cover the ocean freight, import port charges, duties/taxes customs clearing and hauling of goods from the port of Mariveles to its job site not unloaded from the delivery trucks.
DAT, Mariveles
CIF, Mariveles
DAP, Balanga
DDP, Balanga
Seller in Davao sold bananas in 10 wooden crates to a buyer in Quebec, Canada. Quoted price included, among others, expenses for the issuance of phytosanitary certificate, export clearing charges, inland freight and expenses for handling and loading of the crates on board the vessel. The buyer will pay the ocean freight charges upon arrival of the cargo in Canada.
CFR, Quebec
FCA, Davao
FOB, Davao
FOB, Quebec
What was the WCO formerly known as?
General Agreement on Tariff and Trade
League of Nations
Customs Cooperation Council
GATT
Under Article 31 of the ASEAN Charter, the chairmanship of the ASEAN is to be determined by this process.
By majority votes among the leaders of the Member States.
Rotated annually, based on alphabetical order of the English names of the Member States
Through the delegation of the current chairman.
To be appointed by the ASEAN Secretary General.
The highest ASEAN Body that approved the AHTN is the…?
ASEAN Directors-General
ASEAN Economic Ministers
AFTA Council
ASEAN Finance Ministers.
Which among the following choices contains the two import duty rates currently incorporated in the TCCP-AHTN Vol.1?
MFN, ACFTA and AKFTA rates
CEPT and ATIGA rates
MFN and CEPT rates
MFN and ATIGA rates
Which one among the following GIRs is used as the guiding principle in the classification of a multi-function machine, not specifically covered by any heading but each of its functions are covered by different headings?
Rule 1
Rule 2
Rule 3
Rule 4
What GIRs are used to classify refrigerated trucks with diesel engine, having a gross vehicle weight of 24 tons, imported completely disassembled, classified under TCCP-AHTN subheading 8704.23.11? Heading 87.04 covers “Motor vehicles for the transport of goods.”
Rule 1
Rule 2(a) and 6
Rule 3(b) and 6
Rule 1 and 6
“Asean Plus Three”, is ASEAN plus the following countries except for one. Which is not part of APT?
China
India
Japan
Korea
Under the trade in Goods Agreement of the ACFTA, the phrase “newer ASEAN Member States” refers to which one of the following country groupings?
Cambodia, Laos, Malaysia and Vietnam
Brunei, Cambodia, Thailand, Laos
Myanmar, Thailand, Indonesia, Philippines
Vietnam, Cambodia, Myanmar, Lao PDR
Under the AFTA Rules of Origin, what should materials of unknown origin always treated as?
Non-originating
Originating
De minimis
Non-qualifying
Seller delivered 100 boxes of electronic parts to the warehouse of British Airways located in Southampton, United Kingdom (UK). Seller took care of the export documentation and other government clearances, paid airfreight charges and produced insurance against loss or damage to the goods while in transit from UK to Mactan Airport, Cebu.
CIF, Cebu
CIP, Mactan
CFR, Mactan
FCA, Southampton
What is the Certificate of Origin used under the ACFTA Agreement?
Form C
Form D
Form AC
Form E
Which one among the following are set of principles used to determine the country of origin of a good for purposes of international trade?
Tariff Classification Ruling
Certificate of Origin
General Interpretative Rules
Rules of Origin
What is the document used in international trade attesting that the goods being traded are wholly-obtained, produced or manufactured in a particular country?
Tariff Commodity Classification Ruling
Import Entry and Internal Revenue Declaration
Sales Invoice
Certificate of Origin
Which one among the following choices is responsible for the monitoring, reviewing and supervising of all aspects relating to the implementation of the AHTN Protocol?
The Tariff Commission
The ASEAN Secretariat
The ASEAN Finance Ministers Meeting
The ASEAN Directors-General of Customs
Motorcycles with reciprocating internal combustion piston engine of a cylinder capacity of 50cc imported CKD, i.e. completely disassembled, classified under TCCP-AHTN subheading 8711.10.13 Heading 87.11 provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.”
Rules 2(a) & 6
Rule 2(a)
Rules 4 & 6
Rule 1 & 6
Under Column 7 of the TCCP-AHTN, as amended, the ASEAN Member State Malaysia is assigned the abbreviation ____.
MA
ML
MS
MY
Which of the following international organization succeeded the GATT?
WTO
WCO
APEC
UN
Prior to ATIGA, this is the primary instrument for realizing the objective of AFTA.
Visayas
Mindanao
Luzon
Spratly Islands
Which one among the following refers to a special duty imposed on the importation of an article of commerce into the Philippines at less than its normal value when destined for domestic consumption in the exporting country; it is the difference between the export price and the normal value of such product, commodity or article.
Countervailing Duty
Safeguard Duty
Import Duty
Anti-Dumping Duty
Pursuant to Republic Act No. 8800 and its Implementing Rules and Regulations, to whom can an interested party file a request for special safeguard measures?
Secretary of DOF
Chairman of Tariff Commission
Secretary of the DTI
Secretary of DA
With reference to FTA, what type of Certificate of Origin must be issued for products to be eligible for preferential tariff treatment for trade between the following participating countries: Philippines, Cambodia, Brunei, Vietnam, Laos, Indonesia, Singapore, Thailand, New Zealand, Myanmar, and Malaysia?
Form D
Form E
Form AANZ
Form AK
Which of the following choices make up the Quad Countries that initiated the Information Technology Agreement (ITA)?
Australia, Canada, Japan and US
Japan, EU, USA and China
EU, USA, China and Russia
USA, Canada, Japan and EU
This punctuation mark is indicated when an HS Subheading is further subdivided.
Period
Colon
Semi-colon
Comma
Which of the following is defined by WTO as measures, such as quotas, import licensing systems, sanitary regulations, and prohibitions?
Import restriction measures
Non-tariff measures
Qualitative measures
Red tape
The 1st and 2nd digits of the Harmonized Systems Code refer to the:
Chapter Number
None of these
Heading Number
Subheading Number
The Harmonized Commodity Description and Coding System had been developed by which International Organization/Association?
ASEAN
World Trade Organization
United Nations
Customs Cooperation Council
For legal purposes, classification of imported articles under the AHTN using Rule 1 of Section 103 of the Tariff and Customs Code of the Philippines, shall be governed by the following, except for one:
The titles of Sections and Chapters
The terms of Section Notes
The terms of the Headings
The terms of Chapter Notes
The 5th and 6th digits of the Harmonized System refer to the:
Subheading Number
Heading Number
Chapter Number
None of these
Which of the following choices best describes an AHTN subheading code?
Terms of Subheading
Six-Digit Subheading
Eight-Digit Subheading
Nine-digit Subheading
The ASEAN is composed of how many Member States?
8
21
12
10
The last four-member states that joined the ASEAN is commonly known as?
The CLMP States
The CLMV States
The BIMP States
The EAGA Countries
It is an eight-digit commodity description and coding system adopted by the ASEAN to facilitate trade within the region.
AHTN
PSCC
HS
CDCS
The legal texts of the Harmonized Systems are the following, except for one:
HS Explanatory Notes
Headings
Subheadings
Section Notes
The Harmonized Systems is comprised of how many Sections?
21
96
97
100
An act of placing imported goods in the correct category to determine the tariff rates is called _____.
Tariff Provision
Importation
Tariff Classification
Categorization on tariff rates
This is a declaration by an exporter, as certified by the issuing authority in China, that an export product complies with the origin requirement under the ASEAN-China Free Trade Area.
Certificate of Origin Form “D” AFTA
Certificate of Origin Form “E” ACFTA
Certificate of Origin Form “C”
Certificate of Origin Form “A”
Under Rule 3 (a) of Section 103 of the TCCP, goods that are classifiable under two or more headings shall be classified under the heading which provides for _____:
the correct description
the essential character
the specific description
the most specific description
Penalty for the article that do not bear the marks of the country of origin:
Marking Duty
Identification
Deception
Marks and Numbers
Importation that has been granted bounty, subsidy or subvention shall be subject to:
Marking duty
Countervailing duty
Dumping duty
Discriminatory duty
Which of the following subsidies cannot be subjected to either countervailing measures or other disciplines under the WTO Agreement?
Red subsidies
Green subsidies
Yellow subsidies
Blue subsidies
World Trade Organization’s headquarter is at:
Geneva, Switzerland
Makati, Philippines
Brisbane, Australia
Rotterdam, Switzerland
The maximum initial period for the application of an anti-dumping duty is:
Three years
Four years
Five years
Six years
The main objectives of WTO are the following, except:
to help trade flow as freely as possible
to protect the environment and human rights
to set up an impartial means of settling disputes
to achieve further trade liberalization thru negotiations
The WTO operates as follows, except:
Provides “rule of the road” for trade
As a forum for trade negotiations
As a court of setting disputes
None of the above
The WTO operates as follows:
A set of multilaterally agreed rules governing the trade behavior of the government
A forum for trade negotiations
An international trade “court”
All of the above
When the ASEAN was established on August 8, 1967, how many members signed the Agreement?
5
4
6
10
The South Asian Country joined the ASEAN as their 6th member nation is _______.
Brunei Darussalam
Myanmar
Vietnam
Cambodia
Under the change in tariff classification criterion, these refer to the materials imported from a country outside the territory.
Origination Materials
Non-Origination Materials
Locally-Produced Materials
Wholly Obtained Goods
Under the Roadmap for ASEAN Integration, elimination of all import duties for these two-member countries is: 60% by 2008; 80% by 2012 and 100% by 2015 with flexibility up to 2018.
Cambodia and Vietnam
Laos and Myanmar
Cambodia and Laos
Cambodia and Myanmar
Which article under the CEPT-AFTA provides for Emergency Measures?
Article 1
Article 3
Article 6
Article 8
It is the review of the Philippine tariff system undertaken by the government on a continuing basis.
Tariff Reform Program
Philippine Winners
Import Liberalization Program
Export Promotion Program
The Information Technology Agreement was initiated by the Quad countries. Which of the following are the members of the Quad?
Australia, Canada, Japan and USA
USA, Canada, Japan and European Union
Japan, EU, USA and Australia
USA, Philippines, China, Russia
The commitment on agriculture under the WTO allows the Philippines to remove the existing quantitative restrictions and replace these with tariff equivalents. This process is called the ________.
Out-Quota Determination
Tariffication
Binding Rate
In-Quota Determination
An international agreement or treaty entered by the President requires concurrence by which branch of the government?
Both House of Congress
The Judiciary
The House of Representatives
The Senate
It is a ceiling level above which a WTO member cannot apply tariff.
Tariff Quota
Tariff Binding
Applied Rate
Tariff Reduction
In the formulation of the Competition Policy, the domestic markets should be the sole consideration. Competing in the international market is largely dependent on how open, strong and integrate the domestic market is.
The first sentence is contradictory to the second sentence.
Only the first sentence is correct.
Neither sentence is correct.
Both sentences are correct.
The following Legal Text of the Harmonized System are adopted by the AHTN, except:
8-digit subheading codes
6-digit subheading descriptions
Terms of the heading
Terms of the subheading notes
Which of the following does not define the ASEAN subheadings?
7th and 8th digits
5th and 6th digits
AHTN subheadings
Texts of the 8th-digit subheading
Under the HS amendments, new headings are created if the world trade volume exceeds _________.
USD $1 million
USD $20 million
USD $100 million
USD $25 million
The following, except for one, are not considered as legal texts to the Harmonized System.
Titles of Section
HS Explanatory Notes
HS Electronic Index
Subheading Notes
This is a trade remedy measure to protect the domestic industries against unfair trade practices caused by subsidy.
General Safeguard Measure
Anti-Dumping Measure
Subsidies and Countervailing Measure
Special Safeguard Measure
A government agency that imposes the provisional bond or measure is ___________.
BOC
Department of Agriculture
DTI – BIS
Tariff Commission
China, Chinese Taipei, and Hongkong SAR are APEC members. What does the acronym SAR stand for?
Separate Administrative Region
Special Administrative Region
Special Administrative Regime
Separate Administrative Regime
“Buy National Policy”, bribery and corruption and product classification hamper the smooth flow of merchandise goods. These forms of trade restraint are commonly known as ________.
Non-tariff barriers
Import restrictions
Licensing requirements
Tariff barriers
The ASEAN Vision 2020 was adopted during the ASEAN’s ____________ Anniversary.
20th
30th
25th
50th
Which of the following criterion is defined as “The classification of the final product under the HS to be produced should have a different classification from non-originating inputs”?
Substantial Transformation
Change in tariff subheading split
Change in tariff classification
Process Rule
What is the meaning of the acronym CTSH under the CEPT-AFTA ROO?
None of these
Change of Tariff Split Heading
Change of Tariff Subheading
Change of Tariff Subheading Split
Simple mixing, sifting, sorting, classifying, washing and painting are considered, under the ROO, as _______________.
Minimal processes
Wholly obtained
Technical requirement rule
De Minimis
Using the Indirect Method, what is the value-added of a final product destined for exports if the value of imported inputs is USD 900, and the FOB and CIF values of the final products total are USD 1,500 and USD$ 1,650, respectively.
54.54%
135%
600%
60%
Except for one, the following are the activities of the World Customs Organization.
Settle trade disputes
Settle classification disputes
Harmonized Rules of Origin
WTO Valuation Agreement
It is a political group composed of 27 countries. It was established in 1957 by the Treaty of Rome. This group today cab be described as both supranational and an intergovernmental body. Who is this body?
Body of Nations
WTO
G27
EU
This body of WTO makes decisions on the trade disputes between governments that are adjudicated by the organization.
Appellate Body
Dispute Settlement Body
Dispute Panel
European Commission
Under Section 3 of RA 9239 (Optic Media Act of 2003), the terms “business of mastering, manufacture, replicating, importation or exportation of optical media” is referred to as _______________.
Authorization
Exclusive Rights
Registration
Licensing
In determining the origin requirements of a product under CEPT scheme, the Philippines adopts:
Substantial Transformation Rule
Direct Method Rule
Indirect Method Rule
Cost Method Rule
Which among the following under CEPT scheme of ASEAN – AFTA defines as “measures other than tariffs which effectively prohibit or restrict import or export products between member states?”
In & Out-Quota Tariffs
Licensing Requirements
Import & Export Bans
Non-tariff Barriers
Penalty for the article that do not bear the marks of the country of origin:
Marking Duty
Identification
Deception
Marks and Numbers
GATT-WTO is acronym for:
General Alliance on Tariff & Trade - World Trade Org.
General Agreement on Tariffs & Taxes - World Trade Org.
General Agreement on Tariffs & Trade - World Trade Org.
General Alliance on Taxes & Trade - World Trade Org
The relief accorded the domestic industry suffering injury as a result of the unfair trade practice of dumping is:
Anti-dumping Duty
Safeguard Measures
Countervailing Duty
Tariff Increase
Marking of an imported articles and containers is exempted from Marking Law:
30 yrs old Figurines
Tablets or capsules of medicines in sealed tamper free containers
Apples in boxes
An Asian looking walking doll
Which of the following elements is applied to special safeguard measures only?
Import Surge, either in absolute or relative to domestic production
Product Comparability
Volume of Imports
Serious Injury
It is the primary method for customs valuation and imported goods are to be valued in accordance with the provision of this method whenever the conditions prescribed for its use are fulfilled.
Transaction Value
Transaction Value of Identical Goods
Transaction Value of Similar Goods
Computed Value
Where dutiable value cannot be determined under this method, it is to be determined by proceeding sequentially through the succeeding methods to the first such method under which the dutiable value can be determined.
Transaction Value
Deductive Value
Computed Value
Fallback Value
If the dutiable value cannot be determined with the use of Method One, the following valuation methods shall be applied in _____.
Nonsequential Order
Sequential Order
Chronological Order
Numerical Order
The order of application of Methods Four and Five may be reversed provided that the Commissioner of Customs agrees to such request taking into consideration that the reversal of the order will not give rise to real difficulties for the BOC in determining the dutiable value under Method Five.
It may be reversed only if it is requested by the exporter.
It may be reversed only if it is requested by the importer.
It may be reversed by the BOC anytime.
It cannot be reversed.
The dutiable value of imported goods shall be the transaction value, that is, the _______________________ for the goods when sold for export to the Philippines.
Market Price
Domestic Price
Export Price
Price Actually Paid or Payable
The World Customs Organization advisory opinion provides guidance by elaborating the concept of “sale” as it appears in the World Trade Organization Valuation Agreement. It states that a sale may be describe as:
Free consignment
Goods imported a hire or leasing contract
The buyer agrees to obtain certain goods for free.
Compensation occurs for the acquisition of goods.
The underlying principles of World Trade Organization Valuation Agreement states that goods might be considered not to be subject to a sale if:
A commercial operation which involves a buyer and a seller.
Goods imported by intermediaries, who purchase the goods and who sell them after importation.
Good imported on consignments.
The buyer agrees to obtain certain goods.
If the sale or price is subject to some conditions or considerations for which a value cannot be determined with respect to the goods being valued _______________;
The transaction value shall not be acceptable for customs clearance.
The transaction value shall be acceptable for customs clearance.
The computed value shall not be acceptable for customs clearance.
The computed value shall be acceptable for customs clearance.
Under Method One, the buyer and the seller are not related, or where they are related, such relationship did not influence the price of the goods. The buyer and the seller shall be deemed to be related only if- except:
They are employer and employee
They are legally recognized partners in business.
They are related by affinity or consanguinity up to the third civil degree.
They are officers or directors of one another’s business.
If the Collector of Customs has grounds for considering that the relationship influenced the price, he shall communicate the grounds to the importer and the importer shall be given a reasonable opportunity to respond. If the importer contests, the matter shall be raised and resolved through the existing dispute settlement mechanism like:
VCRC
WVA
WCO
BOC
It is defined as the value, apportioned as appropriate, of certain goods and services supplied directly or indirectly by the buyer free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been incorporated in the price actually paid or payable.
Commissions
Cost of packing whether for labor or materials
Assists
Royalties and Licenses Fees
The transaction value shall be accepted as basis for customs valuation whenever the importer demonstrates that such value closely approximates occurring at or about the same time. The term “at or about the same time” is generally interpreted as:
Importation of goods (45) days after the date if bill of lading or airway bill of lading of the goods being valued
Period extending to (45) days prior to exportation and (45) days after exportation of the goods being valued with the Bill of lading or airway bill of lading date.
Exportation of goods (45) days before the date if bill of lading or airway bill of lading of the goods being valued
Period extending to (45) days prior to importation and (45) days after importation of the goods being valued with the Bill of lading or airway bill of lading date.
In applying Method 2 & 3, if more than one transaction value of similar or identical goods are found in determining the dutiable value of the imported goods ___________.
the lowest value shall be used
the highest value shall be used
the next method shall be used
the previous method shall be used
Payments in respect of patents, trademarks, and copyrights are fees related to the goods being valued that the buyer must pay as a condition of sale. These payments may be included as:
Assists
Proceed
Royalties and License Fee
Cost of Transport
Where no such sale is found, then use a sale of identical/similar goods that takes place under any of the following conditions:
A sale of the same commercial level but in different quantities
A sale at a different commercial level but in substantially the same quantities.
A sale at a different commercial level and in different quantities.
All of the above.
