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WorksheetsCUSTOMS LAW SET 2
Total questions: 67
Worksheet time: 44mins
This term refers to body created to promote and ensure the continuous improvement of professionals, in accordance with national, regional and international standards of practice
CPD Provider
APO/AIPO
CPD Council
ASEAN Qualifications Reference Framework
This term refers to mechanisms that provide access to qualifications and assist professionals to move easily and readily between the different education and training sectors, and between these sectors, and the labor market, through the Philippine Credit Transfer system.
Pathways and Equivalencies
Prior Learning
Philippine Qualifications Framework
CPD Program
This term refers to learning activities such as online training, local/international seminars/non-degree courses, institution/company-sponsored training programs, and the like, which did not undergo CPD accreditation but may be applied for and awarded CPD units by the respective CPD Council.
Lifelong Learning
Self-directed Learning
Formal Learning
Online Learning Activities
This term refers to a status gained after a person has been assessed to have achieved learning outcomes or competencies in accordance with the standard specified for a qualification title, and is proven by a document issued by a recognized agency or body.
Accreditation
Validation
Registration
Qualification
The CPD Programs consist of activities that range from structured to non-structured activities, which have learning processes and outcomes. These include, but are not limited to, the following, except for one. Which among the choices is not included?
Professional work experience
Online learning activities
Social responsibility
Non-formal Learning
All Customs Brokers shall be required to comply with forty-five (45) CPD Credit Units within the compliance period of 3 years, Suppose that you are renewing your license this year, how many credit units will you need to earn?
5 credit units
15 credit units
30 credit units
45 credit units
Under the operational guidelines of CPD Law for Customs Brokers, which of the following is the maximum creditable units for self-directed or lifelong learning in a compliance period?
15 credit units
20 credit units
30 credit units
40 credit units
Under the operational guidelines of CPD Law for Customs Brokers, which of the following is the minimum credit units to be earned per year under the major area on Ethics Management and Social Responsibility?
10 credit units
8 credit units
5 credit units
4 credit units
Under the operational guideline of CPD Law for Customs Brokers, which of the following is the minimum credit units to be earned per year under the major area on Customs and Tariff Laws, Rules and Regulations?
20 credit units
15 credit units
10 credit units
5 credit units
Which of the following is not included in the term “Trade Regulatory Agencies” as defined under RA No. 12022?
SRA
NTA
FPA
BAI
Which of the following goods is not covered by the Anti-Agricultural Economic Sabotage Act?
Distilled Spirits
Palm oil
Vapor Products
Refined Sugar
Which of the following punishable acts does not constitute agricultural smuggling as economic sabotage?
Alfonso Fundador, signing the goods declaration in behalf of his importer, Scalawag Agri Trading
Controversial Resorts, Inc., who operates a resort within the shoreline of Boracay Island, Municipality of Malay, Aklan, and knowing allows to discharge and store covered agricultural products
Mangki da Lufi, a notorious smuggler, who was convicted for violation of Section 1401 of the CMTA last 2018, but applied for community service. Then, convicted for the second time in 2024 but was released on probation, committed another offense of allowing to use a single proprietorship to smuggle covered agricultural products
Teylor Sweft, a billionaire, who uses her funds to establish dummy corporation and to exclusively secure all import permits and allocation with DA agencies
Which of the following is the appropriate mode of disposition of smuggled agricultural products covered by the Anti-Agricultural Economic Sabotage Act?
Turn-over to Trade Regulatory Agencies
Donation to the DSWD
Destruction, after compliance with the chain of custody rule
Negotiated Sale
Which of the following agencies has no authority to institute criminal actions for violation of RA No. 12022?
DOF
PCG
DA
PNP
Which of the following is not a function of the Anti-Agricultural Economic Sabotage Enforcement Group?
Apply for judicial warrant before the Court of tax Appeals: Provided, That in areas outside Luzon, judicial warrants shall be applied before any regional trial court
Hold in custody and dispose of confiscated, seized, and/or surrendered agricultural and fishery products subject of and properties used in the commission of the crime of economic sabotage
Immediately perform any and all acts pursuant to the implementation of this Act or existing laws and regulations, including, among other, taking into constructive custody agricultural and fishery products
Effect search, seizure, and arrest warrants and file criminal and administrative cases before the prosecutor and appropriate agencies
Which of the following is not a function of the Anti-Agricultural Economic Sabotage Council?
Determine and declare the existence of an abnormal situation under Section 8 and 9 of this Act
Deputize other law enforcement agencies to further assist the Enforcement Group
Hold in custody and dispose of confiscated, seized, and/or surrendered agricultural and fishery products subject of and properties used in the commission of the crime of economic sabotage
Act on criminal complaints directly filed by persons under Section 21 of this Act, which may be consolidated with similar complaints filed by the Enforcement Group
Which of the following is the maximum amount of monetary rewards granted to informers who give vital information leading to the investigation, apprehension, arrest, detention, prosecution, and conviction of person/s who are liable for the crimes punishable under the Anti-Agricultural Economic Sabotage Act?
PHP1,000,000.00
PHP20,000,000.00
PHP1,000,000.00 or 20% of the value of the product, whichever is higher
20% of the value of the product
Samahan ng mga Magsasaka ng Quirino was a duly registered agricultural cooperative under RA No. 9520. One of their importable products was well-milled rice, 25% broken from Thailand. Three months ago they have an incoming rice shipment from their foreign exporter which was stuffed in sixteen twenty-footer container vans and was discharged at the Port of Manila. Upon lodgment and filing of the goods declaration, it was placed under Alert Order by the Bureau upon recommendation by the Anti-Agricultural Economic Sabotage Enforcement Group. After physical examination, it turned out that all containers were loaded with refined sugar instead of rice. Supposed that the aggregate assessed value and duties and taxes per SAD is PHP16,000,000.00, will it be prosecuted under the Anti-Agricultural Economic Sabotage Act using such amount?
Yes, because the jurisdictional amount exceeds PHP10,000,000.00
No, because the Daily Price Index (DPI) is the primary basis of jurisdictional amount under RA 12022
No, because it shall be prosecuted exclusively in accordance with the provisions of the CMTA
No, because it shall be prosecuted in accordance with the provisions of the Food Security Act (RA 10611)
Samahan ng mga Magsasaka ng Quirino was a duly registered agricultural cooperative under RA No. 9520. One of their importable products was well-milled rice, 25% broken from Thailand. Three months ago they have an incoming rice shipment from their foreign exporter which was stuffed in sixteen twenty-footer container vans and was discharged at the Port of Manila. Upon lodgment and filing of the goods declaration, it was placed under Alert Order by the Bureau upon recommendation by the Anti-Agricultural Economic Sabotage Enforcement Group. After physical examination, it turned out that all containers were loaded with refined sugar instead of rice. If the value on the PDI did not meet the jurisdictional amount under RA 12022, which of the following is the alternative remedy to hold the importer criminally liable?
Prosecution under the provisions of Section 1401 of the CMTA
Prosecution under the provisions of RA 10667
Prosecution under the provisions of RA 10611
Prosecution under the relevant provisions of the Revised Penal Code
Samahan ng mga Magsasaka ng Quirino was a duly registered agricultural cooperative under RA No. 9520. One of their importable products was well-milled rice, 25% broken from Thailand. Three months ago they have an incoming rice shipment from their foreign exporter which was stuffed in sixteen twenty-footer container vans and was discharged at the Port of Manila. Upon lodgment and filing of the goods declaration, it was placed under Alert Order by the Bureau upon recommendation by the Anti-Agricultural Economic Sabotage Enforcement Group. After physical examination, it turned out that all containers were loaded with refined sugar instead of rice. If the importer was found guilty of the crime of agricultural smuggling as economic sabotage, which of the following is the next remedy?
No other remedy as the decision of the CTA in cases under RA 12022 is final, executory, and unappealable
File a motion for reconsideration with the CTA Division
File a petition for review to CTA En Banc
File a petition for review on certiorari to the Supreme Court
Samahan ng mga Magsasaka ng Quirino was a duly registered agricultural cooperative under RA No. 9520. One of their importable products was well-milled rice, 25% broken from Thailand. Three months ago they have an incoming rice shipment from their foreign exporter which was stuffed in sixteen twenty-footer container vans and was discharged at the Port of Manila. Upon lodgment and filing of the goods declaration, it was placed under Alert Order by the Bureau upon recommendation by the Anti-Agricultural Economic Sabotage Enforcement Group. After physical examination, it turned out that all containers were loaded with refined sugar instead of rice. If the importer is found guilty despite of the applicable remedy you have chosen in the preceding number, which of the following is the next remedy?
File a petition for review to CTA en banc
File a petition for review to the Court of Appeals
File a petition for review on certiorari to the Supreme Court
Pray and seek for pardon by the President of the Philippines
If the agricultural hoarding as economic sabotage was committed this year, can it be prosecuted in 2049?
Yes, because the criminal action for violation of RA 12022 does not prescribe
Yes, because the prescriptive period is 25 years from the date of violation or discovery by the law enforcement agencies or its agents
No, because it is a violation of an ex post facto law under the Constitution
No, because the government is estopped for failure to institute the criminal charges against the responsible persons within the reasonable period of time under RA 12022
Which of the following prohibited acts under RA 12022 is not punishable as Economic Sabotage?
Two or more persons agree to perform uniform, simultaneous, or complementary acts among themselves and actually perform such acts designed to artificially and unreasonably increase or manipulate the supply or prices of such products, thereby stifling competition, as defined as in Section 14 of Republic Act No. 10667 or the "Philippine Competition Act", to the detriment of consumers
A person or combination of persons by having stocks of agricultural and fishery products in excess of thirty percent (30%) of their normal inventory level ten (10) days after the declaration of an abnormal situation by the Council or after the declaration of an emergency or state of calamity by competent authority
Selling, lending, leasing, assigning, consenting to, or allowing the use by other persons of the import clearance in the name of corporations, non-government organizations, associations, cooperatives, partnerships, or single proprietorships
Renting out of cold storage facilities to or allowing the use in any way by non-members, such as traders and other private businesses
Which of the following is covered by the Anti-Agricultural Economic Sabotage Act?
Blanched asparagus
Palm olein
Canned tuna
Tomato paste
YZA Corporation, including its president, manager, as well as the customs broker who signed the goods declaration was charged for violation of RA No. 10845, also known as the Anti-Agricultural Smuggling Act of 2016 five years ago for importing frozen fish balls that was found to contain frozen mackerel after physical examination. While their case is pending until today, RA No. 12022 was enacted into law. Which of the following is the consequence?
The case shall be dismissed for being an ex post facto law
The case instituted under RA 10845 shall proceed until resolved with finality
The case instituted under RA 10845 shall be dismissed and shall be prosecuted under the provisions of RA 12022, being the later law
The case shall proceed under RA 10845 but the penalty to be imposed is under RA 12022
Which of the following is not considered agricultural economic sabotage under RA 12022?
Smuggling of fresh onions worth Php 20 million
Hoarding well-milled rice in warehouses to manipulate prices during a calamity
Importation of fresh vegetables with proper customs clearance and duties paid
Profiteering by selling frozen pork belly 15% above the daily price index during an emergency
Under RA 12022, when does profiteering constitute economic sabotage?
When goods are sold at a loss to consumers
When the selling price exceeds the prevailing DPI by at least 10% in times of calamity, emergency, or abnormal situation
When the price is equal to the DPI
When government sets maximum price ceilings regardless of conditions
Which of the following situations may trigger a finding of hoarding under RA 12022?
Intentionally withholding large volumes of fresh onions in warehouses during a declared state of calamity to increase prices
Stockpiling corn seeds for next season's planting
Holding harvested rice while waiting for higher farm gate prices in normal times
Importing palm oil through proper customs processes
If a public official is proven to have conspired in large-scale smuggling of frozen pork worth PHP 15 million calculated using the DPI, what additional penalty applies aside from imprisonment and fines?
Imprisonment only
Perpetual disqualification from public office and forfeiture of retirement benefits
Imprisonment and fine only
Temporary disqualification and bond
Which of the following demonstrates a cartel under RA 12022?
Several onion importers agreeing to set uniform high prices in the market
A farmer’s cooperative pooling harvest to get better buyers
An individual hoarding rice for speculative selling
A supermarket giving discounts on bulk purchases
A wholesaler with normal onion inventory of 10,000 kg stock files 15,000 kg, 10 days after the council declared an abnormal situation. Which prohibited act under RA 12022 is committed?
Hoarding as economic sabotage
Profiteering as economic sabotage
Smuggling as economic sabotage
Price gouging under the price up
A warehouse owner knowingly stores Php 11 million worth of smuggled refined sugar. What penalty applies?
2-4 years imprisonment only
20-30 years imprisonment and fine thrice the value of goods
Life imprisonment and fine five times the value
20 years imprisonment
A trader is caught selling onions at 35% above the DPI during a declared state of calamity; he argues that he is exempt because he only operates a wet market stall with Php 180,000 capitalization. What is the correct ruling?
He is guilty of profiteering since DPI exceeded by more than 10%
He is not liable for profiteering since small retailers with capitalization not exceeding Php 200,000.00 are exempt
He is guilty of cartel activities
He is only administratively liable under the Price Act
A fisherman imports frozen tuna worth PHP9,990,000.00 without import clearance. Under RA 12022, how is this treated?
Smuggling as economic sabotage
Smuggling but not economic sabotage, since it falls below PHP10 Million threshold
No violation since value less than PHP10 Million threshold
Engaging as cartel
Several container vans with smuggled fresh garlic worth PHP25 Million were destroyed, Present were the Enforcement Group and DA, but no DOJ or media representatives. The importer contested its validity. Which of the following is the correct consequence?
Destruction is invalid since it requires witnesses from DOJ, agri-sector, media, and a local official
Still valid since DA and Enforcement Group were present
Valid if importer was invited as deputized by the Council and the respective Trade Regulatory Agency
Destruction valid if later certified by Council
Who among the choices may not request for an Advance Ruling?
Importer
Exporter
Authorized Agent of the Exporter
BOC
How many days does an applicant allowed to submit additional documents on Advance Ruling?
Within 10 working days from receipt of notice
Within 10 calendar days from receipt of notice
At least 10 working days from receipt of notice
At least 10 calendar days from receipt of notice
In case of dispute, and the decision is adverse to BOC, what is the period to elevate documents to SOF?
Within 5 days from receipt of copy of adverse decision
No need to elevate since BOC’s decision is final and executory
Within 15 days from receipt of copy of decision
None of the above
It is the remedy for a party adversely affected by the decision of the Collector, Customs in a Valuation, ROO or Customs Origin
Appeal
Protest
Motion for Reconsideration
None of the above
If shipment contains more than 25 containers, how many percent will be examined and how many will remain to port?
30% for examination, 70% at port
25% for examination, 75% at port
No need to examine since it is only 25 containers
50% for examination, 50% at port
Trade Info and Risk Analysis Office is under which department of the Bureau?
IAG
AOCG
PCAG
MISTG
Who is the current Commissioner of Customs?
Ariel Nepomuceno
Bienvenido Rubio
Anthony Cristobal
Rey Leonardo Guerrero
MISTG means—
Management and Information System and Technology Group
Management and Information System Training Group
Management and Information System and Technical Group
Management and Information System Technical Group
In the event that the District Collector becomes incapacitated or is otherwise absent, and no Deputy District Collector is available, but two Senior Ranking Officers of equal tenure remain, by what means, under existing laws, shall the one to assume authority be determined?
Spinning Wheel
Draw Lots
Examination
Voting
Who among the following is not allowed to issue and Advance Ruling?
OCOM
DC
ESS
Other Customs Officer
BSP stands for
(a)
BPI stands for
(a)
BFAR stands for
(a)
OMB stands for
(a)
EMB stands for
(a)
WSD stands for
(a)
FED stands for
(a)
PAGCOR stands for
(a)
ATRIG stands for
(a)
CCPS stands for
(a)
Choose 2 correct answers.
P13 is:
1. which principal of entry; and
2. which is its subport of entry?
Port of Zamboanga
Port of Subic
Zamboanga International Airport
no subport of entry
Choose 2 correct answers.
P09 is:
1. which principal of entry; and
2. which is its subport of entry?
Port of Zamboanga
Port of Surigao
Sub-port of Mati
Sub-port of Bislig
Choose 2 correct answers.
Which of the following are Sub-port of Port of Manila
Sub-port of Masinloc
Sub-port of Harbor CTR
Sub-port of Puerto Princesa
Sub-port of South Harbor
Choose 2 correct answers.
Which of the following are Sub-port of Port of Aparri
Sub-port of Claveria
Sub-port of Dadiangas
Sub-port of Tabaco
Sub-port of Irene
Port code of Port of MICP
(a)
Port code of Port of Tacloban
(a)
Port code of Port of Iloilo
(a)
Which case pertains to the decision of the Supreme Court that the Collector's decision may be appealed to the Commissioner of Customs, whose decision, inter alia, in cases involving seizure, detention or release or property affected, may in turn be reviewed only by the Court of Tax Appeals under the exclusive appellate jurisdiction conferred on said court under Section 7 of R.A.1132?
Enrile v. Vinuya G.R. No. L-29043 37 SCRA 381
Papa v. Mago G.R. No. L-27360 22, SCRA 857
Asian Terminals Inc. v. Bautista Ricafort, 505 SCRA 748
Seneres v. Frias 39, SCRA 536
Before the enactment of R.A. 9280, the Supreme Court ruled out that the activities of customs broker partake of the nature of business rather than a profession. This was relative to the case of
Calvo v. UCPB General Insurance Co., Inc G.R. No. 148496, March 19, 2002 379 SCRA 510
De Guzman v. Court of Appeals in relation to Article 1732 Civil Code of the Philippines
Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas v. Tan G.R. No. 81311, June 30 1988
Remigio v. Sandiganbayan, January 18, 2002 374 SCRA 114
Which case pertains to the Bureau of Customs exclusive jurisdiction over seized and forfeited cars and RTC are devoid of any competence to pass upon the validity or regularity of seizure and forfeiture proceedings conducted by the BOC and to enjoin or otherwise interfere with these proceedings?
Enrile v. Vinuya G.R. No. L-29043 37 SCRA 381
Papa v. Mago G.R. No. L-27360 22, SCRA 857
Remigio v. Sandiganbayan, 374 SCRA 114
Asian Terminals Inc., v. Bautista Ricafort, 505 SCRA 748
The permit to import a radio boosting apparatus (RBA) must be secured from which government agency?
OMB
DTI
NTC
BIS
Which of the following product is not regulated to export?
Lumber and Logs from Sierra Madre
Crushed Gravel from Dolomite Beach
Cultural Properties from National Museum
Raw Rattan from Bukidnon
