WorksheetsPDC 9
Total questions: 40
Worksheet time: 39mins
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?
Subject to ipso facto forfeiture
Subject to issuance of HBR
Subject to re-exportation
Subject to payment of duties and taxes
Are the jewelries seized and covered by HBR recoverable?
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
No, because the goods are prohibited importation pursuant to Section 118 of the CMTA
Yes, upon payment of duties and taxes as well as surcharge of 30% of the total landed cost
Yes, upon payment of surcharges amounting to 500% of the duty and tax due, in addition to the assessed duties and taxes
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?
Yes, because the act of concealment of goods constitutes prima facie evidence of fraud
Yes, because there is a provision of forfeiture of goods even it is covered by ATA Carnet
No, the goods can be validly entered by presenting such ATA Carnet to the customs officer for verification
No, because the goods covered by ATA Carnet can be released upon filling up Re-Exportation Commitment form
Which of the following is the consequence for the undeclared foreign banknotes?
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
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
The Traveler will still be given a chance to reclaim the banknotes upon posting a cash bond equivalent to such withheld amount of currency
The Traveler can claim the withheld banknotes by paying surcharge amounting to 30% of the total landed cost
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?
Fresh A5 Wagyu Beef
Clothes in Commercial Quantities
Pipe Tobacco
Various Automotive Parts
In the processing of the eCDF in the eTravel System, which of the following is the proper transmittal of the third copy thereof?
Only two copies shall be printed by the Customs Examiner
AMLC
Traveler/Crew Member
Arrival Operations Division
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?
The Examiner shall issue HBR on the entire amount after proper counting in the presence of the Traveler, the Flight Supervisor, ESS and CIIS
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
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
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
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?
Arrival Operations Division
Traveler or Crew Member
Deputy Collector for Passenger Service
Baggage Assistance Division
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?
Unstable internet connection
Traveler was already reached 60 years of age
VIP Traveler
Official delegate of the Philippine Government in an official business abroad
Which of the following is the proper customs document for departing traveler bringing with him goods of commercial quantities bound for foreign port?
Export Declaration
e-CBDF filled up thru eTravel Customs System
Owner’s Pre-Departure Declaration Form
Special Permit to Load
Which of the following is not included in the reasons for subjecting a Traveler or Crew Member in the Red Lane Clearance Channel?
Random selection
Traveler/Crew Member with foreign currencies not exceeding USD1,000.00 or its equivalent
Traveler/Crew Member with commercial goods
A Crew Member regardless of his/her declaration
Which of the following is not included in the e-CIFCM to be submitted by the AECO as rider to the e-IFCM?
HAWB Number
Net Weight
Declared Value
Kinds of packages
Which of the following is the goods declaration to clear the shipment of correspondence and documents by the AECO?
e-CIFCM
SAD
e-IFCM
IIDE
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?
IE4
4ES 4
4PG 4
IES
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?
4500
4200
4400
4300
Which of the following is not a condition for bringing in leased equipment for Relief and Rescue Operations?
The lessee-consignee shall be a Philippine Government Institution or Agency, or accredited private entities involved in humanitarian assistance
That in case of Philippine Government as lessee-consignee, a Security equivalent to assessed duties and taxes shall be posted
The equipment shall be fully operational and comply with the National Safety Standards
The period for its temporary entry shall not exceed 1 year
Which of the following baggage is not received, handled, or placed at the Customs In-Bond Baggage Room (CBR)?
Baggage owned by a passenger not arriving together with him because it was offloaded in the origin airport
Baggage found in violation of Customs Laws
Baggage withheld due to insufficient funds for payment of duties and taxes assessed
Baggage withheld due to lack of permits and clearances
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?
Activation of PIHARC-OSS
Regular procedure will be observed, including the securing of permits/clearances and the TEI from DOF
Creation of Special One-Stop-Shop
NDRRMC will establish a One-Stop-Shop supervised by the DFA, DOF and DSWD
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.
State of Emergency
State of War
State of Calamity
State of Fortuitous Event
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?
Duty Exempt only
Tax Exempt only
Duty and Tax Exempt
Subject to Deferred Payment of Duties and Taxes
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?
Not less than 5 years at the time of importation
Not less than 4 years at the time of importation
Not less than 2 years at the time of importation
Not less than 1 year at the time of importation
As a rule in the clearance procedures for Relief Consignments, used clothing are considered prohibited donations. Is there an exception to the rule?
No, because it is considered absolutely prohibited under Section 118 of CMTA
No, because it is expressly prohibited under RA 4653
Yes, unless authorized by the DSWD
Yes, unless consigned to a private non-government organization registered with DSWD
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?
Physical Examination at Port of Discharge
Non-Intrusive Examination
Physical Examination at the intended place of destination
No examination required
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?
No Duties and Taxes shall be collected
Excise Tax only
Excise Tax and VAT only
Customs Duty, Excise Tax and VAT
Which of the following documents is not required to be submitted to the PIHARC-OSS for the issuance of RCSF?
Written undertaking to re-export temporarily admitted goods
Inward foreign manifest
English translation of the product description
SASOP Form
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.
Interline Baggage
Transit Baggage
In-Bond Baggage
Unaccompanied Baggage
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.
UBR
CBR
PIR
HBR
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?
BC Form 36
BC Form 116
BC Form 38-A
BC Form 117
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?
Express post item
Letter post item
Express shipment
Cross border item
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?
Surface airlifted item
Express post item
Cross border item
Letter post item
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.
CFW
CWO
CBR
AMED/SMED
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?
BC Form 116
BC Form 117
BC Form 177
BC Form 198
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?
Consignee
PHLPost-MISD
BOC-RAD
Delivery Post Office
In relation to the rules and regulations on the clearance of Relief Consignment, which of the following goods are not prohibited donations?
Infant Formula
Ephedrine
Used Comforter
Vapor product donated by Tobacco Reseller
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. No exception as the rule is absolute
b. Yes, if imported for therapeutic purposes
c. Yes, if imported upon securing clearance from the DTI
d. Yes, if imported with proper endorsement from the shipper as to its expiry date
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. Mail Agent/Ground Handler
b. BOC Customs Guard - AOD
c. BOC - CWO
d. PHLPost - CWO
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. BOC Inspector File
b. PHLPost - CWO
c. BOC Customs Guard - PID
d. Patron of the Lighter
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. DSWD Certification
b. Letter of Intent to Donate
c. Deed of Donation
d. English Translation of Product Description
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. Re-exportation Commitment Form
b. Baggage Declaration Form
c. TEI
d. Letter of Guaranty
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. Yes, as the Philippines already implemented the ATA System
b. No, because the Philippines has yet to implement the ATA System pending compliance of our NIGA with the International Guaranteeing Chain
c. Yes, provided a goods declaration is required prior to acceptance of ATA Carnet
d. No, because the prevailing rules on Relief Consignment under the CAO 1-2020 must prevail over the ATA System
