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PDC 9

Total questions: 40

Worksheet time: 39mins

Name
Class
Date
1.

An incoming traveler from Spain arrived at the NAIA Terminal 3 bringing with him certain number of luggage purportedly containing his personal effects. Upon claiming his checked-in baggage at the baggage carousel area, it was subjected to non-intrusive inspection by the Bureau’s personnel. The result was a suspicious image which prompted the assigned Customs Officer to physically examine it. Prior to opening, the traveler was asked if he had something to declare as his e-CBDF sent via eTravel Customs System had no declaration. He answered in the negative. Upon the conduct of physical examination there were undeclared pieces of golden jewelry worth PHP5,950,000.00 and US banknotes amounting to USD335,000.00. Which of the following is the consequence of bringing in undeclared jewelries?

a)

Subject to ipso facto forfeiture

b)

Subject to issuance of HBR

c)

Subject to re-exportation

d)

Subject to payment of duties and taxes

2.

Are the jewelries seized and covered by HBR recoverable?

a)

No, it cannot be recovered anymore as this is a case of intentional concealment of such goods by the traveler to circumvent the provisions of CMTA and evade the payment of duties and taxes

b)

No, because the goods are prohibited importation pursuant to Section 118 of the CMTA

c)

Yes, upon payment of duties and taxes as well as surcharge of 30% of the total landed cost

d)

Yes, upon payment of surcharges amounting to 500% of the duty and tax due, in addition to the assessed duties and taxes

3.

Will your answer be the same if the jewelries were covered by a valid ATA Carnet by the Corresponding Issuing Association of a Contracting Party under the Istanbul Convention?

a)

Yes, because the act of concealment of goods constitutes prima facie evidence of fraud

b)

Yes, because there is a provision of forfeiture of goods even it is covered by ATA Carnet

c)

No, the goods can be validly entered by presenting such ATA Carnet to the customs officer for verification

d)

No, because the goods covered by ATA Carnet can be released upon filling up Re-Exportation Commitment form

4.

Which of the following is the consequence for the undeclared foreign banknotes?

a)

The USD10,000.00 or equivalent shall be returned and the excess shall be held in the In-Bond Room of the Baggage Assistance Division and HBR shall be issued to the Traveler

b)

The entire undeclared currency shall be held in the In-Bond Room of the Baggage Assistance Division and HBR shall be issued to the Traveler

c)

The Traveler will still be given a chance to reclaim the banknotes upon posting a cash bond equivalent to such withheld amount of currency

d)

The Traveler can claim the withheld banknotes by paying surcharge amounting to 30% of the total landed cost

5.

Which of the following undeclared and regulated goods that can be found in a traveler's baggage is not subject to the issuance of HBR?

a)

Fresh A5 Wagyu Beef

b)

Clothes in Commercial Quantities

c)

Pipe Tobacco

d)

Various Automotive Parts

6.

In the processing of the eCDF in the eTravel System, which of the following is the proper transmittal of the third copy thereof?

a)

Only two copies shall be printed by the Customs Examiner

b)

AMLC

c)

Traveler/Crew Member

d)

Arrival Operations Division

7.

If an arriving traveler verbally declares that he carries EURO banknotes amounting to EUR25,000.00 and failed to fill up an e-CDF, which of the following is the consequence?

a)

The Examiner shall issue HBR on the entire amount after proper counting in the presence of the Traveler, the Flight Supervisor, ESS and CIIS

b)

The Examiner shall return the USD10,000.00 equivalent and issue HBR on the excess amount after proper counting in the presence of the Traveler, the Flight Supervisor, ESS and CIIS

c)

The Examiner shall direct the Traveler to proceed to the nearest eTravel Kiosk and ask to completely accomplish online and subject to proper counting of the excess amount in the presence of the Traveler, the Flight Supervisor, ESS and CIIS

d)

The Examiner shall provide a hardcopy of the CDF and ask the Traveler to completely accomplish all the boxes in the form and subject to proper counting in the presence of the Traveler, the Flight Supervisor, ESS and CIIS

8.

The Held Baggage Receipt (HBR) shall be signed by the Traveler or Crew Member, Baggage Assistance Division Personnel, Examiner, Flight Supervisor and XIP Witness, if discovered through X-ray scanning. If the goods are currencies, the CIIS and ESS shall be required to sign as witnesses. To which office is the proper distribution of the Pink Copy?

a)

Arrival Operations Division

b)

Traveler or Crew Member

c)

Deputy Collector for Passenger Service

d)

Baggage Assistance Division

9.

All Travelers or Crew Members are encouraged to register and fill out the e-CBDF/e-CDF in the eTravel Customs System within the prescribed period before their arrival. Which of the following is the proper reason for a Traveler or Crew Member to fill out the manual CBDF/CDF?

a)

Unstable internet connection

b)

Traveler was already reached 60 years of age

c)

VIP Traveler

d)

Official delegate of the Philippine Government in an official business abroad

10.

Which of the following is the proper customs document for departing traveler bringing with him goods of commercial quantities bound for foreign port?

a)

Export Declaration

b)

e-CBDF filled up thru eTravel Customs System

c)

Owner’s Pre-Departure Declaration Form

d)

Special Permit to Load

11.

Which of the following is not included in the reasons for subjecting a Traveler or Crew Member in the Red Lane Clearance Channel?

a)

Random selection

b)

Traveler/Crew Member with foreign currencies not exceeding USD1,000.00 or its equivalent

c)

Traveler/Crew Member with commercial goods

d)

A Crew Member regardless of his/her declaration

12.

Which of the following is not included in the e-CIFCM to be submitted by the AECO as rider to the e-IFCM?

a)

HAWB Number

b)

Net Weight

c)

Declared Value

d)

Kinds of packages

13.

Which of the following is the goods declaration to clear the shipment of correspondence and documents by the AECO?

a)

e-CIFCM

b)

SAD

c)

e-IFCM

d)

IIDE

14.

Which of the following is the model declaration to be encoded in Box 1 of the SAD for low value, dutiable and/or taxable express shipments of AECO?

a)

IE4

b)

4ES 4

c)

4PG 4

d)

IES

15.

Which of the following is the proper procedure code to be encoded in Box 37 of the SAD for low value, dutiable and/or taxable express shipments of AECO?

a)

4500

b)

4200

c)

4400

d)

4300

16.

Which of the following is not a condition for bringing in leased equipment for Relief and Rescue Operations?

a)

The lessee-consignee shall be a Philippine Government Institution or Agency, or accredited private entities involved in humanitarian assistance

b)

That in case of Philippine Government as lessee-consignee, a Security equivalent to assessed duties and taxes shall be posted

c)

The equipment shall be fully operational and comply with the National Safety Standards

d)

The period for its temporary entry shall not exceed 1 year

17.

Which of the following baggage is not received, handled, or placed at the Customs In-Bond Baggage Room (CBR)?

a)

Baggage owned by a passenger not arriving together with him because it was offloaded in the origin airport

b)

Baggage found in violation of Customs Laws

c)

Baggage withheld due to insufficient funds for payment of duties and taxes assessed

d)

Baggage withheld due to lack of permits and clearances

18.

If there is a declaration of Local State of Calamity in a certain area, which of the following is the proper procedure to be observed for the clearance of Relief Consignments?

a)

Activation of PIHARC-OSS

b)

Regular procedure will be observed, including the securing of permits/clearances and the TEI from DOF

c)

Creation of Special One-Stop-Shop

d)

NDRRMC will establish a One-Stop-Shop supervised by the DFA, DOF and DSWD

19.

Under the rules and regulations on Relief Consignment, this term refers to a condition involving mass casualty and/or major damages to property, disruption of means livelihoods, roads, and normal way of life of people in the affected areas as a result of the occurrence or natural or human-induced hazard officially declared by the appropriate authority pursuant to Section 16 of RA 10121.

a)

State of Emergency

b)

State of War

c)

State of Calamity

d)

State of Fortuitous Event

20.

In relation to your answer in the preceding question, which of the following is the duty and tax treatment for donated or leased relief consignment entered during such declaration?

a)

Duty Exempt only

b)

Tax Exempt only

c)

Duty and Tax Exempt

d)

Subject to Deferred Payment of Duties and Taxes

21.

As a rule in the importation of Relief Consignments, foodstuffs, medicines, and other health related products for donation must have their respective expiry dates. Which of the following is the prescribed expiry date?

a)

Not less than 5 years at the time of importation

b)

Not less than 4 years at the time of importation

c)

Not less than 2 years at the time of importation

d)

Not less than 1 year at the time of importation

22.

As a rule in the clearance procedures for Relief Consignments, used clothing are considered prohibited donations. Is there an exception to the rule?

a)

No, because it is considered absolutely prohibited under Section 118 of CMTA

b)

No, because it is expressly prohibited under RA 4653

c)

Yes, unless authorized by the DSWD

d)

Yes, unless consigned to a private non-government organization registered with DSWD

23.

Examination of relief consignment shall be allowed in exceptional circumstances. Which of the following is the type of examination applied if such goods are subject to a derogatory information?

a)

Physical Examination at Port of Discharge

b)

Non-Intrusive Examination

c)

Physical Examination at the intended place of destination

d)

No examination required

24.

Whenever tobacco, liquor, wines, and spirits are purchase at Philippine Duty-Free stores upon arrival of travelers and within the allowable quantity limits, which of the following is the applicable duties and taxes to be imposed?

a)

No Duties and Taxes shall be collected

b)

Excise Tax only

c)

Excise Tax and VAT only

d)

Customs Duty, Excise Tax and VAT

25.

Which of the following documents is not required to be submitted to the PIHARC-OSS for the issuance of RCSF?

a)

Written undertaking to re-export temporarily admitted goods

b)

Inward foreign manifest

c)

English translation of the product description

d)

SASOP Form

26.

Under the rules and regulations for the clearance of Travelers or Crew Members, this term refers to checked-in baggage arriving or leaving before or after the traveler to whom it belongs due to delay, misrouting, or other causes.

a)

Interline Baggage

b)

Transit Baggage

c)

In-Bond Baggage

d)

Unaccompanied Baggage

27.

Under the rules and regulations for the clearance of Travelers or Crew Members, this term refers to a report submitted by the respective airline representative to the Interline Baggage Room operator and the Customs after flight operations.

a)

UBR

b)

CBR

c)

PIR

d)

HBR

28.

Which of the following BOC Forms correspond to the Boatnote used to transfer the postal items from the airport/port of discharge to the offices of exchange?

a)

BC Form 36

b)

BC Form 116

c)

BC Form 38-A

d)

BC Form 117

29.

Which of the following term refers to an item that is time sensitive and provided door-to-door delivery to committed areas, categorized into EMS documents and EMS merchandise?

a)

Express post item

b)

Letter post item

c)

Express shipment

d)

Cross border item

30.

Which of the following term refers to postal dispatches and/or postal items arriving at any port of entry in the Philippines from foreign port or place indicated in the carrier’s manifest and destined for transport to another foreign port?

a)

Surface airlifted item

b)

Express post item

c)

Cross border item

d)

Letter post item

31.

Under the existing rules and regulations in the clearance of Postal Items, this term refers to a designated postal facility of PHLPost where postal items destined to the OEs are received and processed for examination, inspection, assessment, documentation and/or storage by the BOC.

a)

CFW

b)

CWO

c)

CBR

d)

AMED/SMED

32.

Upon receipt of the confirmed Customs Assessment and Postal Charges, the Customs Officer shall issue the corresponding Statement of Receipts of Duties Collected on Informal Entry, hereinafter referred to as the Informal Entry. Which of the following is the proper accountable form that corresponds to such document?

a)

BC Form 116

b)

BC Form 117

c)

BC Form 177

d)

BC Form 198

33.

Upon receipt of the confirmed Customs Assessment and Postal Charges, the Customs Officer shall issue the corresponding Statement of Receipts of Duties Collected on Informal Entry, hereinafter referred to as the Informal Entry. Which of the following is the proper office that will receive the duplicate copy of such document?

a)

Consignee

b)

PHLPost-MISD

c)

BOC-RAD

d)

Delivery Post Office

34.

In relation to the rules and regulations on the clearance of Relief Consignment, which of the following goods are not prohibited donations?

a)

Infant Formula

b)

Ephedrine

c)

Used Comforter

d)

Vapor product donated by Tobacco Reseller

35.

relation to the rules and regulations on the clearance of Relief Consignment, Infant Formula are considered prohibited donations. Are there any exceptions to the rule?

a)

a. No exception as the rule is absolute

b)

b. Yes, if imported for therapeutic purposes

c)

c. Yes, if imported upon securing clearance from the DTI

d)

d. Yes, if imported with proper endorsement from the shipper as to its expiry date

36.

On the procedures for the transport of postal dispatches from airports/seaports to the port of entries at the Philippine Postal Corporation, upon unloading of postal dispatches from the airplane/vessel the Carrier shall submit to the Customs Inspector the documents enumerated therein for the issuance of Boatnote. Which of the following is the proper office that will receive the second copy in the CMEC-CWO?

a)
  • a. Mail Agent/Ground Handler

b)
  • b. BOC Customs Guard - AOD

c)
  • c. BOC - CWO

d)
  • d. PHLPost - CWO

37.

On the procedures for the transport of postal dispatches from airports/seaports to the port of entries at the Philippine Postal Corporation, upon unloading of postal dispatches from the airplane/vessel the Carrier shall submit to the Customs Inspector the documents enumerated therein for the issuance of Boatnote. Which of the following is the proper office that will receive the sixth copy in the SMED-CWO?

a)

a. BOC Inspector File

b)

b. PHLPost - CWO

c)

c. BOC Customs Guard - PID

d)

d. Patron of the Lighter

38.

A magnitude 9.0 earthquake shook the Philippines and had created a devastating effect on all major cities which prompted the President to declare a State of Calamity on a national level. Several donations poured not only from the richest families living in the Philippines but also coming from other foreign government and celebrities. There were also international humanitarian workers who assisted in the relief and rescue operations.

38. If the goods carried by the international humanitarian workers are for outright donation, which of the following documents is not required to be presented to avail the privilege?

a)

a. DSWD Certification

b)

b. Letter of Intent to Donate

c)

c. Deed of Donation

d)

d. English Translation of Product Description

39.

A magnitude 9.0 earthquake shook the Philippines and had created a devastating effect on all major cities which prompted the President to declare a State of Calamity on a national level. Several donations poured not only from the richest families living in the Philippines but also coming from other foreign government and celebrities. There were also international humanitarian workers who assisted in the relief and rescue operations

If the goods carried by the international humanitarian workers are for re-exportation, which of the following documents is not required to be presented to avail the privilege?

a)

a. Re-exportation Commitment Form

b)

  • b. Baggage Declaration Form

c)

  • c. TEI

d)

  • d. Letter of Guaranty

40.

A magnitude 9.0 earthquake shook the Philippines and had created a devastating effect on all major cities which prompted the President to declare a State of Calamity on a national level. Several donations poured not only from the richest families living in the Philippines but also coming from other foreign government and celebrities. There were also international humanitarian workers who assisted in the relief and rescue operations.


In relation to your answer the in the preceding question, if the equipment brought by international humanitarian workers were covered by the ATA Carnet issued by a Contracting Party under the Istanbul Convention, will it be accepted by the Customs Officers at the arrival area?

a)

a. Yes, as the Philippines already implemented the ATA System

b)

b. No, because the Philippines has yet to implement the ATA System pending compliance of our NIGA with the International Guaranteeing Chain

c)

c. Yes, provided a goods declaration is required prior to acceptance of ATA Carnet

d)

d. No, because the prevailing rules on Relief Consignment under the CAO 1-2020 must prevail over the ATA System