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CDP SET 1

Total questions: 150

Worksheet time: 3hrs 58mins

Name
Class
Date
1.

Which of the following is the specific standard document for availing exemption from duties and/or taxes with the DOF in relation to Section 800 (b) of the CMTA for salvage of aircrafts?

a)

Certification from CAAP that the equipment is appropriate for use in the salvage of aircraft and not available locally

b)

Certification from CAAP that repair is not available locally

c)

Certification from PCG that the equipment is appropriate for use in the salvage of aircraft and not available locally

d)

Certification from PCG that repair is not available locally

2.

Which of the following is the specific standard document for availing exemption from duties and/or taxes with the DOF in relation to Section 800 (d) of the CMTA?

a)

Authorization Letter

b)

Export Declaration

c)

Contract/Agreement for repair, processing, reconditioning

d)

Clearance from regulating agency

3.

Which of the following is the goods declaration required to clear the shipment in accordance with Section 800 (b) of the CMTA?

a)

Consumption - SAD

b)

Conditional Importation - SAD

c)

Admission - SAD

d)

Consumption - IIDE

4.

Which of the following is the goods declaration required to clear the shipment in accordance with Section 800 (c) of the CMTA?

a)

Consumption - SAD

b)

Conditional Importation - SAD

c)

Admission - SAD

d)

Consumption - IIDE

5.

A document showing that goods were bestowed as trophies or prizes, or received or accepted as honorary distinction is a specific standard document for availing exemption from duties and/or taxes with the DOF for which importation?

a)

Importation under Section 800 (b) of CMTA

b)

Importation under Section 800 (c) of CMTA

c)

Importation under Section 800 (d) of CMTA

d)

Importation under Section 800 (e) of CMTA

6.

Liquidation report and cancellation of bond is required for which importation granted duty and/or tax exemption by the DOF?

a)

Importation under Section 800 (d) of CMTA

b)

Importation under Section 800 (b) of CMTA

c)

Importation under Section 800 (j) of CMTA

d)

Importation under Section 800 (f) of CMTA

7.

Which goods eligible for tax and/or duty exemption from DOF are required to secure a permit from MTRCB and serve as a common standard document?

a)

Cinematographic films underdeveloped and exposed outside of the Philippines reimported by producing company of Philippine registry

b)

Technical film imported by technical institution

c)

Storage devices to be used actually, directly and exclusively by a non-stock, non-profit educational institution

d)

Online learning materials recorded in a storage device used for educational purposes

8.

For availing tax and duty exemption of personal effects brought by Overseas Filipinos coming to resettle to the Philippines with the DOF, which of the following documents is not applicable if such Overseas Filipino acquired permanent resident Visa in a foreign country?

a)

Copy of approved immigrant visa

b)

Birth certificate

c)

Marriage contract

d)

Copy of approved 13(g) visa

9.

A foreign managing director of a PEZA locator will relocate to the Philippines to oversee the operations of their firm. Which of the following documents is not included to avail tax and duty exemption on importation of his personal and household effects?

a)

Oath of allegiance

b)

Contract of employment

c)

Copy of approved visa

d)

Original passport

10.

Which of the following is the goods declaration required to clear the personal and household effects of returning resident?

a)

Consumption - SAD

b)

Baggage Declaration Form

c)

Consumption - IIDE

d)

PDIG or Gatepass, as applicable

11.

Which of the following documents is not included to secure TEI for importation of personal and household effects consigned to a foreign consultant rendering service to a particular Philippine agency?

a)

Confirmation/Certificate from the head government agency that the consignee is a foreign consultant hired by and/or rendering services to the government agency

b)

Contract/Agreement with the government agency

c)

Authorization letter

d)

Liquidation report and cancellation of bond

12.

Which of the following importation granted tax and/or duty free by the DOF is not required to submit liquidation report and cancellation of bond?

a)

Importation under Section 800 (j) of the CMTA

b)

Importation under Section 800 (k) of the CMTA

c)

Importation under Section 800 (n) of the CMTA

d)

Importation under Section 800 (b) of the CMTA

13.

Which of the following importation granted tax and/or duty importation by the DOF is not allowed to be cleared from customs custody using a special procedure?

a)

Importation under Section 800 (d) of the CMTA

b)

Importation under Section 800 (e) of the CMTA

c)

Importation under Section 800 (f) of the CMTA

d)

Importation under Section 800 (g) of the CMTA

14.

Which of the following documents is required to be submitted to avail duty exemption under Section 800 (m) of the CMTA?

a)

Authenticated/Apostilled Deed of Donation

b)

DFA Recommendation

c)

Letter of Intent to Donate the Goods

d)

Shipper's Declaration

15.

Felipe was an OFW in Oman for four years. He intends to return this month as his vacation leave was approved by his foreign employer. Which of the following is the allowable threshold value for his personal and household effects exempted from duties and taxes?

a)

FOB/FCA PHP350,000.00

b)

FOB/FCA PHP250,000.00

c)

FOB/FCA PHP150,000.00

d)

FOB/FCA PHP50,000.00

16.

Filemon was an OFW in Switzerland for fourteen years. During his stay abroad, she met a Swiss native and they eventually got married four years ago. He intends to return this month together with his wife. Which of the following is the allowable threshold value for his personal and household effects exempted from duties and taxes?

a)

FOB/FCA PHP350,000.00

b)

FOB/FCA PHP250,000.00

c)

FOB/FCA PHP150,000.00

d)

No threshold value

17.

Fernando was an OFW in Oman for eight years. He intends to return this month as his vacation leave was approved by his foreign employer. Which of the following is the allowable threshold value for his personal and household effects exempted from duties and taxes?

a)

FOB/FCA PHP350,000.00

b)

FOB/FCA PHP250,000.00

c)

FOB/FCA PHP150,000.00

d)

FOB/FCA PHP50,000.00

18.

Forrest was a mechanical engineer in the United States of America. He was contracted by the Philippine National Railways to assist in the repair and maintenance of the train wagons operated by such agency for five months. He held an American passport upon arrival in the Philippines. Which of the following is the allowable threshold value for his personal and household effects exempted from duties and taxes?

a)

FOB/FCA PHP350,000.00

b)

FOB/FCA PHP250,000.00

c)

FOB/FCA PHP150,000.00

d)

No threshold value

19.

Frederick was appointed Ambassador of the United States of America to the Philippines. He brought with him a brand new Mercedes Benz G63 SUV as his service vehicle during his stay here. Which of the following documents is not included to secure TEI from the DOF?

a)

Note Verbale from the Embassy

b)

DFA Recommendation

c)

DOF Authority to Import

d)

Bill of Lading

20.

A Chinese fishing vessel caught certain types of edible shellfish in the disputed waters of West Philippine Sea and docked at Shenzhen Port to be subsequently transferred to another Philippine flag semi-container vessel. The latter vessel arrived at the Port of Manila. Upon docking, the Customs Officer at such port assessed the customs duties due. Was the action of the customs officer, correct?

a)

Yes, because as a rule that all goods when imported into the Philippines shall be subject to corresponding duties

b)

No, because it is still considered Philippine products as the carrying vessel is of Philippine registry

c)

Yes, because it did not secure Tax Exemption Indorsement (TEI) from the DOF

d)

No, because it is imported by such Philippine flag vessel regardless of who initially caught such aquatic products

21.

A returning OFW shall have additional duty and tax exemption privileges for home appliances and other durables in the amount not exceeding Php150,000.00. Which of the following is not included in the conditions for its availment?

a)

The privilege may only be availed once in a given fiscal year

b)

The goods shall be limited to one of each kind

c)

Such goods are brought in as accompanied baggage

d)

Such goods are arriving before or after but not later than 60 days from the date of the return of the OFW barring unforeseen or fortuitous event

22.

As a rule, personal effects are free from duties and taxes as accompanied by certain qualified persons. Which among the choices is required to submit either a written commitment or a security to avail duty- and tax-free importation?

a)

A tourist with dual citizenship

b)

A foreign national who decided to settle in the Philippines permanently

c)

An Overseas Filipino who eventually returned in the Philippines after his stay abroad to establish a simple life when he gets old

d)

A foreign military personnel on board a war vessel on friendly visit in the Philippines

23.

Which of the following officials has the authority to recommend for suspension, disallowance, or withdrawal, in whole or in part of those goods enumerated under Section 800 of CMTA?

a)

Executive Secretary

b)

Commissioner of Customs

c)

President of the Philippines

d)

Secretary of Finance

24.

Which of the following is the duty and tax treatment on importation of personal laptop owned personally by a Filipino with Dual Citizenship and will resettle in the Philippines?

a)

Exempted from duties and taxes

b)

Subject to duties and taxes

c)

Subject to duty exemption only

d)

Exempted from VAT only

25.

If Philippine Rabbit Bus Lines Inc. will import brand new buses in CBU condition, which of the following is the duty and tax treatment?

a)

Subject to duties and taxes

b)

Subject to conditionally duty- and tax-free importation upon procurement of security

c)

Subject to duties and taxes with claim for refund or tax credit

d)

Subject to duty and tax exemption upon securing TEI with the DOF

26.

Which of the following is the duty and tax treatment of importation of steel bangles purchased abroad by a returning OFW and not covered by a Certificate of Identification?

a)

Subject to duties and taxes

b)

Duty Exempt only

c)

Exempt from duties and taxes

d)

VAT and Excise Tax Exempt only

27.

Which among the following goods will be granted duty and VAT free if imported by a returning OFW from abroad and accompanying him upon his return in the Philippines?

a)

I, II and III

b)

IV, V and VI

c)

VII, VIII, and IX

d)

All of them are exempted from duties and taxes

28.

Which of the following documents is not included to secure TEI from the DOF for importation of aquatic products caught and gathered by vessels of Philippine registry?

a)

BFAR SPIC

b)

Not required to Secure TEI

c)

Certification from the Master of the Vessel

d)

Health Certificate

29.

Which of the following documents is included to secure TEI from the DOF for importation of personal effects consigned to foreign embassy?

a)

DFA Recommendation

b)

Written Commitment

c)

Liquidation Report and Cancellation of Bond

d)

PDIG or Gatepass, as applicable

30.

Foster was an OFW in the UAE for three years. He will return in the Philippines next month as his employer granted him vacation leave for a month. He will be bringing six balikbayan boxes containing his personal and household effects as well as "pasalubong" to his family. Which of the following is the allowable threshold value for his balikbayan boxes exempted from duties and taxes?

a)

FOB/FCA PHP350,000.00

b)

FOB/FCA PHP250,000.00

c)

FOB/FCA PHP150,000.00

d)

FOB/FCA PHP50,000.00

31.

Which of the following is the primary function of a CBW under the CMTA?

a)

To store seized goods

b)

To store goods for domestic consumption

c)

To store imported goods for manufacturing, processing, or re-export without immediate payment of duties

d)

To hold goods pending auction

32.

Under Section 801 of the CMTA, which of the following is authorized to operate a CBW?

a)

Any importer

b)

Any exporter

c)

Any person, association, or corporation duly accredited and authorized by the Bureau

d)

Local government units

33.

Which of the following agencies is authorized to license and regulate CBW’s under the CMTA?

a)

DTI

b)

BOC

c)

DOF

d)

BIR

34.

Under Section 801 of the CMTA, how is the classification of CBW’s determined?

a)

Based on the number of shipments

b)

Based on volume of trade

c)

By the type and purpose of operation

d)

By geographic region

35.

What happens to goods that overstay in CBWs beyond the allowed storage period?

a)

They are returned to sender

b)

They are abandoned in favor of the government

c)

They are immediately taxed

d)

They are transferred to another warehouse

36.

Which of the following is the primary reason for allowing to establish CBWs under customs law?

a)

Increase employment for private sector

b)

Generate additional revenue for the government

c)

When the business of the port or trade require such facilities

d)

Support domestic consumption

37.

A company licensed to operate a MCBW fails to export the finished products within the prescribed period. Which of the following is the most appropriate action under the CMTA?

a)

The goods are considered abandoned and auctioned immediately

b)

The operator shall be subjected to penalties for late exportation

c)

The goods are forfeited and destroyed

d)

The operator may reapply for extension without penalties

38.

Which of the following situations constitutes a ground for cancellation of a CBW license under CAO 1-2002?

a)

Temporary closure due to natural calamities

b)

Failure to submit inventory reports

c)

Increase in export value

d)

Delay in renewal application due to clerical error

39.

A customs officer conducts an unannounced inspection of a CBW and finds undeclared goods. Under the CMTA and rules and regulations of CBWs, which of the following is the most appropriate immediate course?

a)

Issue a written reprimand

b)

Seize the goods and recommend administrative action

c)

Extend a grace period to declare the goods and pay duties and taxes when necessary

d)

Allow a temporary storage under provisional declaration

40.

An importer applies for a Private CBW license but intends to share the facility with a sister company. What should the Bureau consider as appropriate action under the CMTA?

a)

Automatically grant the license

b)

Deny the application because the license issued is non-transferable

c)

Require that only entity use the warehouse

d)

Evaluate whether the license will maintain exclusive control and accountability

41.

If a CBW is found to be persistently non-compliant with customs regulations, which of the following is an appropriate escalating measure under CMTA provisions?

a)

Reduction of storage fees

b)

Issuance of a compliance reminder

c)

Suspension, then revocation of the CBW license after due process

d)

Transfer of goods to a security warehouse controlled by the Bureau

42.

What is a key feature that distinguishes a Manufacturing CBW from a Private CBW?

a)

It allows duty-free imports to be repacked for local sale

b)

It requires a general warehousing bond

c)

It permits the processing or transformation of imported goods for re-export

d)

It only handles perishables

43.

Under CAO 1-2022, which document must accompany a CBW license application to show proof of financial capacity?

a)

Certificate of Income Tax Return

b)

Proof of payment of warehouse rental

c)

Audited Financial Statement

d)

Bank Clearance

44.

What is the minimum percentage of exported output required for Export-oriented Manufacturing CBWs?

a)

30%

b)

50%

c)

60%

d)

70%

45.

Which type of bond is required from CBW operators to ensure faithful compliance of obligations set forth by CMTA and its rules and regulations?

a)

Indemnity bond

b)

Performance bond

c)

Compliance bond

d)

General Warehousing bond

46.

Which of the following is the prescribed minimum area for a new CBW facility under CAO 1-2022?

a)

500 sqm.

b)

1,000 sqm.

c)

2,000 sqm.

d)

No specific area required

47.

Which of the following is not an allowed operation inside a CBW under CAO 1-2022?

a)

Repacking

b)

Labeling

c)

Retail selling

d)

Consolidation for re-export

48.

When is a CBW considered non-operational under CAO 1-2022?

a)

No goods stored or withdrawn for 12 months

b)

No customs officer assigned

c)

No sale for 6 months

d)

No exportation for 1 week

49.

Which of the following is true regarding CBWs in Freeports under CAO 1-2022?

a)

They are exempt from licensing

b)

They are under the full control of Investment Promotion Agencies

c)

They still require BOC licensing and monitoring

d)

They are considered domestic warehouse

50.

A CBW operator applies for renewal after the deadline prescribed by CAO 1-2022. Which of the following is the consequence?

a)

Renewal is allowed automatically

b)

Renewal is accepted with surcharge

c)

Renewal is denied

d)

Renewal is forwarded to BWC for appropriate action

51.

Which of the following is NOT a type of CBW under CAO 1-2022?

a)

Industry Specific Customs Bonded Warehouse

b)

Airline Customs Bonded Warehouse

c)

Private Bonded Warehouse

d)

Distribution Bonded Warehouse

52.

Which CBW may also serve as a cold storage facility for perishable imported goods?

a)

MMBW

b)

Private CBW

c)

All CBW are allowed

d)

None, Cold storage facility is not allowed

53.

Can a CBW operator change from PrBW to MCBW classification?

a)

Yes, through application of new license as MCBW

b)

No, license is fixed permanently as to type of CBW applied

c)

Yes, only once in 3 years

d)

No, because reclassification is not allowed

54.

Which of the following documents must be submitted by the applicant-CBW Operator to demonstrate legal possession of the warehouse premises?

a)

Tax Declaration of Real Property

b)

Lease contract

c)

BIR Certificate of Registration

d)

Transfer Certificate of Title

55.

Which of the following entities is not qualified to apply for a CBW?

a)

Foreign corporation not licensed to do business in the Philippines

b)

PEZA-registered enterprise

c)

SEC-registered manufacturing company

d)

Local exporter

56.

A warehouse operator applies for MCBW license but has no machinery, no floor plan, and no documented production process. What is the most likely result?

a)

Approval as MCBW

b)

Reclassification as Private CBW

c)

Denial of application

d)

Automatic approval as Private CBW

57.

An MCBW operator subcontracts part of its processing to another warehouse. Which of the following is the condition that must be satisfied for this arrangement to be valid?

a)

Subcontractor must be licensed by the Bureau

b)

Subcontractor must be a PEZA-registered enterprise

c)

The MCBW must only store bonded goods in accordance with its SMRMIR previously approved by the Bureau

d)

None, as subcontracting is prohibited

58.

A company with an MCBW license with the Bureau is discovered using its bonded area for local retail storage. Which sanction may apply?

a)

Forfeiture of performance bond with fine

b)

Conversion to Private CBW

c)

Suspension/cancellation of license and/or closure

d)

Payment of duties and taxes, as well as fine

59.

AgriBond Corp. plans to process raw sugar into export-grade syrup inside a bonded facility to be licensed and supervised by the Bureau. Which kind of warehouse should it apply for?

a)

ICBW

b)

Private CBW

c)

MMBW

d)

Client-Exporter

60.

A Private CBW owner requests to handle multiple third-party clients temporarily for the latter’s storage requirements. Which of the following is the proper response from the BOC?

a)

Allow the request with written notification

b)

Permit the request with increase in performance bond

c)

Reject request because it violates the purpose for which it is established

d)

Require additional documents for reclassification as a CFW

61.

During the conduct of inspection of CBW and inventory of bonded goods, the data gathered shall then be evaluated by the Inventory/Inspection Team. The evaluation shall consist of, among others, the following information except for one. Which among the choices is not included?

a)

Verification of completeness of the documents submitted, including its attachments

b)

Determination of the usage of bonded materials reflected in the CIL is in accordance with the FOM

c)

Determination of unaccounted bonded materials and unliquidated/expired entries

d)

Determination of any other violation of appropriate laws, rules and regulations

62.

The Commissioner may order the audit and inspection of CBWs by the Warehouse Monitoring and Audit Unit (WMAU) of the PCAG on the following grounds. Which among the choices is not included?

a)

By the WMAU motu proprio

b)

Referral from the District Collector or Operating Divisions

c)

Voluntary closure

d)

Derogatory information from external sources (e.g., SRA)

63.

Which of the following withdrawal from CBW is not considered indirect exports of CBW?

a)

Withdrawal for sale to semi-finished products of MCBW to Free Zone locators

b)

Withdrawal for production for subsequent exportation

c)

Withdrawal for sale of bonded goods from ICBWs to its accredited client/end-user

d)

Withdrawal for sale of finished products between accredited members of the same CBW

64.

Which of the following is true about container inspections before entry into CBWS?

a)

Intrusive inspection is mandatory for all goods

b)

Non-intrusive inspection is required at the port of discharge

c)

Inspection only applies to goods under WSAD, not TSAD

d)

Inspection may be waived at District Collector’s discretion taking into account the spirit of trade facilitation

65.

Which of the following documents is not required for transfer of membership from one CCBW to another?

a)

Letter from the member manifesting its intent to transfer membership to another CBW

b)

Acceptance letter of the new CCBW and its assumption of all liabilities of the member

c)

Certification stating that its warehouse can accommodate and handle the volume of importation of the applicant member

d)

Reasons for objection within 5 working days from receipt of letter of intent

66.

In the evaluation of the application for establishment of CBW, which of the following offices will conduct the actual inspection of the premises of the applicant?

a)

WCD

b)

WID

c)

WMAU

d)

WDRD

67.

A CBW operator received bonded goods with an approved storage period of one year. Ten months later, they filed a request to extend the storage due to pending export permits. What should the District Collector do?

a)

Approve the request since it’s within one year

b)

Deny immediately—no extensions are allowed for non-perishables

c)

Approve the extension subject to valid justification and limit it to 3 months

d)

Refer the matter to the BWC for appropriate action and approval of the Commissioner

68.

Which of the following is not included as remedies available to the Bureau if the CBW Operator fails to pay the deficiency duties and taxes stated in the demand letter after the conduct of the regular inspection and audit of CBWs by the District Collector?

a)

Avail of the judicial remedies under the law and rules and regulations

b)

Forfeiture of the security posted by the CBW Operator

c)

Recommend the revocation of the accreditation of the accreditation privileges of the CBW Operator as importer in accordance with the applicable rules and regulations

d)

Suspension of warehousing privileges in accord with the applicable rules and regulations

69.

Which of the following documents is not included for the establishment of an extension warehouse of a CBW?

a)

Clearance of No Outstanding Accountability or Liability as of the date of application

b)

Certified true copy of Mayor’s Permit for the extension CBW

c)

Lease contract to the real property where the proposed extension warehouse is located

d)

Updated ITDI Formula of Manufacture

70.

Which of the following information is not included as to the layout of the proposed new warehouse of an extension CBW?

a)

Monthly requirement for the raw materials to be stored in such extension warehouse

b)

Floor plan and building structure

c)

Physical security features

d)

Office spaces for both CBW and customs personnel

71.

In the case of CCBWs involved in the manufacturing of garments, the fabrics imported by the CCBW Operator for the account of its accredited members must be cut-to-pattern or panel cut prior to the release therein to the accredited member. However, transfers of fabrics in rolls from the CCBW to its accredited members may be allowed for the following subject to validation by the assigned and subject to the approval of the Chief, CCBWD. Which among the choices is not included?

a)

For installation of accessories, such as but not limited to, buttons, laces, patches and the like

b)

For materials that require special cutting machines

c)

For high quality textured fabrics wherein special handling is required

d)

For materials intended for printing/dyeing, washing, bias cutting and embroidery

72.

In the procedures for the withdrawal of goods for sale of semi-finished/finished products between accredited members belonging to the same CCBW, which of the following documents is not included in the filing of Constructive Warehousing Goods Declaration by the buyer-member?

a)

Transfer Note

b)

Authority to Sell

c)

Requisition Slip

d)

Staging BL

73.

In the procedures for the withdrawal of goods for sale of semi-finished/finished products between accredited members belonging to the same CCBW, which of the following documents is not included in the filing of Constructive Export Declaration by the seller-member?

a)

Authority to Sell

b)

Signed CI

c)

Transfer Note

d)

Packing List

74.

In the procedures for the withdrawal of goods for sale of semi-finished/finished products between MCBW or accredited member of CCBW to other MCBW or Free Zone Locator, which of the following information is not included in the Certificate of Identification (CI) signed by COO III at WAD/equivalent unit?

a)

Duties and taxes as reflected in WSAD

b)

Product code of semi-finished/finished products based on the FOM

c)

Quantity and description of semi-finished/finished goods

d)

Invoice number covering the sale

75.

In the procedures for the withdrawal of goods for sale of semi-finished/finished products from MCBW or accredited members of CCBW to other MCBW or Free Zone Locators, which of the following documents is not included in the CEWE to be filed by the buyer-Free Zone Locator?

a)

Invoice issued by the CBW-Seller

b)

PEZA Form 8106

c)

Copy of Constructive Export Declaration filed by the CBW-Seller

d)

Transfer Note

76.

A manufacturing CBW operator imports bonded raw materials but lacks facility capacity to finish production before a major export deadline. The operator seeks to subcontract processing to another warehouse. Under CMO 03 2022, what must they do to comply?

a)

Subcontract freely as long as they notify CBWC before shipping

b)

Obtain District Collector approval for subcontracting

c)

Pay duties and taxes and subcontract anyway

d)

Wait for CBWC approval after withdrawal for export

77.

In the procedures for the withdrawal of bonded goods for sale from ICBWs to its client/end-user, which of the following information is not included in the Certificate of Identification (CI) signed by COO III at WAD/equivalent unit?

a)

Product code of semi-finished/finished products based on the FOM

b)

Invoice number covering the sale

c)

Quantity and description of bonded goods

d)

Value of goods sold in US dollar

78.

The Customs Examiner from WAD or equivalent unit shall examine the goods for export and if in order, shall sign the CI. Copies of the signed CI shall be distributed to the different offices concerned within 24 hours after signing the CI. Which among the choices will the triplicate copy of CI be distributed?

a)

Warehouseman

b)

CBW Operator

c)

Operating Division/equivalent unit

d)

Export Division

79.

The Inspector of the CCCD/equivalent unit shall then prepare the CIL (Annex "L") and sign on the document after actual loading of the cargo on board the vessel. Copies of the CIL shall be distributed within 24 hours after the departure of the vessel. Which among the choices will the triplicate copy of CIL be distributed?

a)

Warehouseman

b)

PID/CCCD/equivalent unit

c)

Operating Division/equivalent unit

d)

CBW Operator

80.

The Operator shall file in writing to the District Collector through the Chief, Operating Division for the payment of the duties and taxes of wastages, rejects and by-products incurred in the production specifying the following. Which among the choices is not included?

a)

Certification by the Account Officer to the occurrence of said wastages, rejects and by-products incident to the production of the export products

b)

WSAD number covering the bonded raw materials source of the waste material, rejects or by-products

c)

Percentage against the total imported raw materials declared in the WSAD

d)

Quantity using the unit of measure declared in the WSAD which must consistent with that in the FO

81.

Which of the following documents is not included in the requirements for liquidation of CBW entries as to direct exportation?

a)

CI

b)

Transfer Note

c)

CIL

d)

Withdrawal Permit

82.

Which of the following documents is not included in the requirements for liquidation of CBW entries as to constructive exportation?

a)

Constructive Export Declaration

b)

Approved Authority to Sell/Transfer

c)

CEWE

d)

Outward Bill of Lading/Airway Bill

83.

Which of the following documents is not included in the requirements for liquidation of CBW entries as to constructive importation?

a)

Original WSAD

b)

Bill of Lading

c)

Invoice of the seller

d)

Approved Authority to Sell/Transfer

84.

An accredited member sells bonded goods to another member within the same CCBW without prior District Collector approval. How are they held accountable?

a)

Only the transferring member is penalized

b)

Only the receiving member is penalized

c)

Both are jointly and severally liable for liquidation and possible sanctions

d)

Both are solidarily liable but the Principal CCBW may institute separate actions against the erring member

85.

A CBW's Authority to Operate expires, and the operator had filed renewal one hundred days before expiry. The Commissioner has not yet acted. Which of the following circumstances is applicable?

a)

Authority lapses until reissued

b)

Remains valid for 30 days

c)

Automatically extended until new authority is issued

d)

Subject to penalty but remains valid

86.

In the procedures for liquidation of warehousing entries by the CBW operator, the account officer shall determine the authenticity of the liquidation documents, validate the information in the SOL against the documents submitted on the warehousing based on the FOM, Which among the choices is not included?

a)

Quantities of the raw materials utilized to produce the finished goods exported (direct or constructive) or sold/transferred in case of NCBW

b)

Quantity of wastages, rejects or by-products

c)

Quantity of raw materials subject to local sales or domestic consumption,

d)

Quantity of raw materials condemned or abandoned, if applicable

87.

The registered CBW operator or its authorized representative must upload the following to the AIMS prior to the implementation or roll out to the ports of the said system to ensure efficient processing, accurate computation of inventory, liquidation or raw materials, and generation of other required reports. Which among the choices is not included?

a)

Approved ITDI FOM/FOC

b)

List of Accredited Members of CCBW with corresponding unique warehouse codes, if applicable

c)

List of registered sub-contractor, clients/end-users, of ICBW, if applicable

d)

Approved Certificate of Authority to Operate CBW Operator

88.

In lodgment of transit warehousing goods from Customs zone to CBW using the AIMS, which of the following is not required to be uploaded as attached documents to the EDRM?

a)

Authority to Sell

b)

Transfer Note, if LCL

c)

TSAD

d)

E-TRACC upload manifest, if FCL

89.

In the procedures for withdrawal of goods for local sales using the AIMS, which of the following is not attributable to the CBW operator?

a)

Allow the withdrawal of the bonded goods

b)

Create a Withdrawal Declaration-Local Sales in the AIMS

c)

Upload the approval of the District Collector or authorized official

d)

Submit the Withdrawal Declaration-Local Sales in the AIMS

90.

Which of the following is the other term for subcontracting in relation to the AIMS?

a)

Alternate manufacturing

b)

Toll manufacturing

c)

Process manufacturing

d)

Discrete manufacturing

91.

A CBW operator attempts to install a new racking system and change the internal layout of the warehouse without notifying Customs. Which of the following is the consequence under CMO 03-2022?

a)

No consequence if the modification improves capacity

b)

Immediate approval is implied if no danger is involved

c)

Modification is prohibited without prior District Collector approval and may result in suspension

d)

The operator may proceed but must notify the BWC within 15 days

92.

A CBW has not filed a renewal application and its license expires next month. It plans to file just thirty days before expiration. Which of the following is the status of the filing?

a)

Valid, as long as it is filed before the expiry date

b)

Invalid, as the filing must be made not later than 90 days and no earlier than 120 days before the expiry date

c)

Renewal is allowed with penalty

d)

The Commissioner may accept anytime at his discretion provided it is favorably recommended, by the BWC

93.

A manufacturing CBW under a 3-year license attempts to relocate operations to a different port of entry due to logistics issues. Which of the following is the procedural consequence?

a)

The operator must update the warehouse coordinates with the District Collector of the new and old warehouses

b)

A new application must be filed since relocation to another port renders the old license void

c)

Relocation is allowed under existing license if same legal entity

d)

Transfer must be filed and approved by the Commissioner through the BWC within 15 days

94.

Which of the following actions does not require a separate approval under CMO 03 20227

a)

Changing from a non manufacturing to a manufacturing CBW

b)

Extending the storage period for perishables

c)

Adding a new branch in a different Collection District

d)

Introducing a new location of the CBW operations

95.

A CBW handling perishable seafood requests a second month extension on storage beyond the initial 3 month period, citing market delays. Which of the following is the Bureau's course of action?

a)

Approve a second extension automatically

b)

Deny the request—only one extension is allowed

c)

Allow the request up to a total of 9 months for perishables

d)

Convert the goods to domestic sale without penalty

96.

LMN Warehousing Inc, Was a BOC-licensed GTMBW three years ago. Due to financial restraints and abrupt loss in foreign sales, they decided to close their operations, A request for discontinuance was filed with the District Collector for appropriate action. Prior to the issuance of notice of discontinuance, it was found out that the supervision charge was not fully paid. Which of the following is the consequence?

a)

Any warehouse supervision charge shall be collected

b)

Any outstanding supervision charge shall be abated, subject to the approval of the District Collector

c)

Any warehouse supervision charge due and unpaid shall not be collected

d)

Any outstanding supervision charge shall constitute lien over any remaining goods and will be subject to deduction of its value

97.

Which of the following is the goods declaration to be used by the CBW Operator for the disposition of wastages by consumption?

a)

SAD

b)

Withdrawal Permit

c)

IIDE

d)

Requisition Slip

98.

For Questions 98-100: QRS Warehousing Solutions Inc, was a BOC-licensed ACCBW under the Port of NAIA supplying hot meals, beverages and liquor to Emirates Airlines. Their license was approved three years ago and their premises which they own was located near Paranaque City. Some time last week, they imported three forty footer refrigerated containers consisting of fresh milk, fruit juices and various liquor items which arrived at MICP, To release such shipment, you were consulted and hired as their customs broker. Which of the following are the regulating agencies for the importation of liquor items?

a)

FDA and SRA

b)

FDA, SRA and BIR

c)

FDA and BIR

d)

FDA only

99.

For Questions 98-100: QRS Warehousing Solutions Inc, was a BOC-licensed ACCBW under the Port of NAIA supplying hot meals, beverages and liquor to Emirates Airlines. Their license was approved three years ago and their premises which they own was located near Paranaque City. Some time last week, they imported three forty footer refrigerated containers consisting of fresh milk, fruit juices and various liquor items which arrived at MICP, To release such shipment, you were consulted and hired as their customs broker. Which of the following documents is not included in the processing and clearance of their shipment at MICP?

a)

Approved E-TRACC Booking

b)

SRA Premix Commodity Release Clearance

c)

ATRIG

d)

FDA License to Operate

100.

For Questions 98-100: QRS Warehousing Solutions Inc, was a BOC-licensed ACCBW under the Port of NAIA supplying hot meals, beverages and liquor to Emirates Airlines. Their license was approved three years ago and their premises which they own was located near Paranaque City. Some time last week, they imported three forty footer refrigerated containers consisting of fresh milk, fruit juices and various liquor items which arrived at MICP, To release such shipment, you were consulted and hired as their customs broker. After the release and delivery of their shipment, you were likewise consulted as to the prospective transfer of their operations. If their client-airline will transfer at the Subport of Mactan Airport in Cebu, which of the following documents is not required?

a)

Layout of the proposed new warehouse

b)

Feasibility study

c)

BOC Certificate of Accreditation as importer

d)

Renewed general warehousing bond

101.

Which of the following is not considering an Off-Dock/Off-Terminal CFW?

a)

ELSE established for import/export consolidation of PEZA shipments

b)

Inland Container Terminal

c)

Container Yard within the proximity of the Port Terminal

d)

Airport Temporary Storage Warehouse

102.

The Terminal Operator may establish an Inland Container Terminal outside the port to provide port services and conduct activities within a regional area to service the needs of major industries such as PEZA Registered companies, CBWs and other industries that significantly contribute to economic growth. The facilities and the corresponding services being rendered may include the following except for one. Which among the choices is not included?

a)

CFS for consolidated shipments

b)

CY for goods intended for transshipment

c)

Empty container depot

d)

Customs facility as export drop-off service before transfer to the Port Terminal

103.

Which of the following is not included in the documentary requirements for establishment of a CFW?

a)

Feasibility study

b)

BIR Certificate of Registration

c)

Audited Financial Statement for the last 3yrs immediately preceding the date of application

d)

Certificate of Title to the real property where the proposed CFW is located

104.

Which of the following is not included in the security requirements for the application for establishment of CFW?

a)

Security training and awareness of the personnel of the CFW

b)

Physical access controls

c)

Capacity of the facility to store cargoes in terms of TEU

d)

Information technology security

105.

Which of the following is not included in the grounds for suspension or closure of a CFW?

a)

Failure to submit the report on overstaying goods and containers

b)

Failure to account for the goods stored

c)

In case of pilferage of goods stored in the facility

d)

Failure to submit the required documents for renewal under Section 5.6 of CAO 9-2019

106.

Which of the following is not included in the documents required for the transfer of consolidated goods in the Off-Dock CFW?

a)

Inward Foreign Manifest duly endorsed

b)

Carrier’s Bond

c)

PL

d)

Undertaking of No Amendment by the Freight Forwarder

107.

Which of the following kinds of security will be reviewed by the Bonds Division as to its authenticity and sufficiency in relation to processing of the transfer of consolidated cargoes bound for Off-Dock CFW?

a)

Carrier’s Bond

b)

GTSB

c)

Performance Bond

d)

GWB

108.

Which of the following information is not included in the periodic reports required to be submitted by the Terminal Operator?

a)

Daily report on discharged cargoes from the vessels whether containerized, breakbulk, including empty containers

b)

Daily report on received cargoes for load out to vessels whether containerized, breakbulk, including empty containers

c)

Daily report on release whether containerized, breakbulk, including empty containers

d)

Daily report on overstaying goods

109.

Which of the following is not included in the services provided by the accredited IMS service provider?

a)

Provide necessary software to effectively track and monitor the movement of cargoes entered into and withdrawn from the off-dock/off-terminal CFW

b)

Generate real time-reports as may be required by the Bureau

c)

Provide a 24/7 customer support system to address issues and concerns that may be raised by concerned stakeholders

d)

Conduct inspections on the goods stored in the premises of the off-dock/off-terminal CFW

110.

The IMS shall generate container labels with unique QR Codes for identification. These labels shall be printed by the off-dock/off-terminal CFW operator and posted/placed on each container to be scanned upon transfer to the off-dock/off-terminal CFW and should not be easily detachable. The transfer (yard-in) date and time shall also be inputted in the system. Which of the following details is not included in such QR Code?

a)

Consolidator Name

b)

CFW Company Name and Logo

c)

Container number

d)

PSAD number

111.

Which of the following is not a responsibility of POS in the interim procedures of supervision and control over the Laguna Gateway Inland Container Terminal (LGICT)?

a)

Serve as repository of updated CPRS

b)

Assign wharfinger in LGICT

c)

Primary responsible for the formulation of disposal program of overstaying cargoes

d)

Endeavor to set up a Container Control Program (CCP) that will be able to monitor movements of incoming and outgoing containers in the customs facilities

112.

Which of the following is the responsibility of the PID in the interim procedures of supervision and control over the Laguna Gateway Inland Container Terminal (LGICT)?

a)

Monitor, post, record all incoming or outgoing container movements within the LGICT

b)

Conduct periodic audit of LGICT’s operations to ensure its compliance with the CMO and other customs related laws

c)

Keep records/documents of entrance and exit cargoes from the LGICT

d)

Scan shipments with derogatory information as ordered by the Deputy Commissioner, EG

113.

CAO 9-2019 applies to which of the following facilities?

a)

Only container yards within seaports

b)

All types of CFWs listed in the CMTA and future ones to be created by the SOF

c)

Only off-dock CFS

d)

All government-owned warehouses

114.

A company holding an Authority to Operate an off-dock CFW wishes to open a secondary site in a different port of entry. Under CAO 9-2019, how should be the application for this new site be treated?

a)

As an extension of the main facility–same application process

b)

As a new application with full documentary and inspection requirements

c)

As an automatic extension facility–no application needed

d)

As a reclassification upon determination by the DepCom, AOCG

115.

Under CMO 18-2022, which of these is NOT a valid ground for immediate suspension or closure of a CFW by the District Collector?

a)

Pilferage within the facility

b)

Operator inactivity for over one year

c)

Non-submission of renewal documents

d)

Complaints by importers about delay

116.

Which of the following is not a type of CFW under CAO 9-2019?

a)

Airport Temporary Storage House

b)

CFS

c)

E-Commerce Warehouse Facility

d)

Inland Container Depot

117.

For questions 117-120: A warehouse facility equipped with latest technology and security measures intend to apply for an authority to operate as CFW the District Collector of the POM. The facility was located at 587 D, Tuazon St., Brgy. Pinagkaguluha, Quezon City and covered by TCT 12345 issued to such applicant CFW by the Registry of Deeds of Quezon City. If they will apply as a corporate entity, which of the following documents is not included?

a)

Transfer Certificate of Title

b)

DTI Certificate of Business Registration

c)

Mayor’s Permit

d)

BIR Certificate of Registration

118.

For questions 117-120: A warehouse facility equipped with latest technology and security measures intend to apply for an authority to operate as CFW the District Collector of the POM. The facility was located at 587 D, Tuazon St., Brgy. Pinagkaguluha, Quezon City and covered by TCT 12345 issued to such applicant CFW by the Registry of Deeds of Quezon City. If the PID was tasked to inspect their proposed facility, which among the following is not included in the issuance of the inspection Report?

a)

Security measures in place

b)

Capacity of the facility to store cargoes in terms of cubic meters

c)

Structural compliance of the proposed CFW with the Building Code and zoning requirements of the local governments unit concerned

d)

Accessibility of the proposed location of the proposed CFW to all means of land transportation

119.

For questions 117-120: A warehouse facility equipped with latest technology and security measures intend to apply for an authority to operate as CFW the District Collector of the POM. The facility was located at 587 D, Tuazon St., Brgy. Pinagkaguluha, Quezon City and covered by TCT 12345 issued to such applicant CFW by the Registry of Deeds of Quezon City. If found to be compliant, which of the following is the document to be issued to the CFW operator?

a)

Certificate of Authority to Operate

b)

Certificate to Operate as a CFW

c)

Certificate of Registration

d)

Certificate of Accreditation as CFW

120.

For questions 117-120: A warehouse facility equipped with latest technology and security measures intend to apply for an authority to operate as CFW the District Collector of the POM. The facility was located at 587 D, Tuazon St., Brgy. Pinagkaguluha, Quezon City and covered by TCT 12345 issued to such applicant CFW by the Registry of Deeds of Quezon City. How much is the total annual supervision charge to be paid by the CBW Operator prior to commencement of operations?

a)

PHP50,000,00

b)

PHP250,000,00

c)

PHP150,000,00

d)

PHP750,000,00

121.

For questions 121-124: Pagpalayan Corporation established an Off-Dock CY-CFS in 2015 in anticipation of volume of imported LCL cargoes, 10 years later the profit was declining because of the Importer’s patronage in the so-called “Per CBM” scheme wherein consolidated LCL cargoes where directly released from the port of discharge to the nominated warehouse of a consignee for hire and will be picked up by the individual cargo owners once stripped there. They contacted a well-known freight forwarder/consilidator, Nindyaban Inc, and offered to purchase their premises including their license as CY-CFS for PHP 50,000,000,00. If Nindyaban Inc, will proceed to acquire Pagpalayan Corp. including the license as an Off-Dock CY-CFS, which of the following is the consequence?

a)

Nindyaban Inc, will automatically become the operator of such CY-CFS upon notifying with the District Collector of such acquisition

b)

Nindyaban Inc, will secure approval from the Commissioner of Customs as to the proposed acquisition of the CY-CFS of Pagpalayan Corp.

c)

Nindyaban Inc. is not allowed to continue to operate the CY-CFS of Pagpalayan Corp. because it is violation of the rules and regulations of CFW as to non-transferability of the license/authority to operate

d)

Nindyaban Inc, will be penalized for not applying for licenses as a CFW Operator with the Bureau and will be barred to apply in the future

122.

For questions 121-124: Pagpalayan Corporation established an Off-Dock CY-CFS in 2015 in anticipation of volume of imported LCL cargoes, 10 years later the profit was declining because of the Importer’s patronage in the so-called “Per CBM” scheme wherein consolidated LCL cargoes where directly released from the port of discharge to the nominated warehouse of a consignee for hire and will be picked up by the individual cargo owners once stripped there. They contacted a well-known freight forwarder/consilidator, Nindyaban Inc, and offered to purchase their premises including their license as CY-CFS for PHP 50,000,000,00. Supposed Pagpalayan will enter into a Joint Venture agreement with Nindyaban Inc, to operate the CY-CFS, will your answer in the previous question be the same?

a)

Yes, because it is still a violation of the rule on non-transferability of the Authority to Operate a CFW

b)

Yes, because they failed to notify the Commissioner upon issuance of the intent to operate CFW as a Joint Venture agreement in violation of the rules and regulations of the CFW

c)

No, because the Joint Venture is allowed under the rules and regulations on CFW as long as it is approved by the Commissioner of Customs

d)

No, because it is not a prohibited transaction under the rule on non-transferability of the Authority to Operate

123.

For questions 121-124: Pagpalayan Corporation established an Off-Dock CY-CFS in 2015 in anticipation of volume of imported LCL cargoes, 10 years later the profit was declining because of the Importer’s patronage in the so-called “Per CBM” scheme wherein consolidated LCL cargoes where directly released from the port of discharge to the nominated warehouse of a consignee for hire and will be picked up by the individual cargo owners once stripped there. They contacted a well-known freight forwarder/consilidator, Nindyaban Inc, and offered to purchase their premises including their license as CY-CFS for PHP 50,000,000,00. Supposed that Pagpalayan Corp, renewed their Authority to Operate three years ago and paid the amount of PHP500,000,00 as partial payment for CFW supervision charge and decided to close the operations. How much is their remaining balance, if any, to be paid after careful examination and evaluation of their discontinuance?

a)

Outstanding supervision charge shall not be collected anymore

b)

PHP250,000.00

c)

PHP300,000,00

d)

PHP500,000,00

124.

For questions 121-124: Pagpalayan Corporation established an Off-Dock CY-CFS in 2015 in anticipation of volume of imported LCL cargoes, 10 years later the profit was declining because of the Importer’s patronage in the so-called “Per CBM” scheme wherein consolidated LCL cargoes where directly released from the port of discharge to the nominated warehouse of a consignee for hire and will be picked up by the individual cargo owners once stripped there. They contacted a well-known freight forwarder/consilidator, Nindyaban Inc, and offered to purchase their premises including their license as CY-CFS for PHP 50,000,000,00. If Nindyaban Inc, will establish an affiliate company to acquire the ownership and the premises of Pagpalayan Corp, and decided to establish a new CFW using such affiliate company details, which of the following document is not required to be submitted?

a)

Proof of merger or acquisition

b)

SEC Articles of Incorporation

c)

Layout of the facility

d)

List of equipment

125.

For questions 125-128: ACB Port Terminal Inc, was granted by 25-year term contract by the PPA to construct, maintain and operate a Terminal Facility in Tanza, Cavite to cater the growing needs of the PEZA-registered enterprises located adjacent to such premises. If they will apply as a CFW with the Bureau, which of the following are the documents that they will submit?

a)

The same requirements for Off-Dock-Off-Terminal CFW

b)

Filled up Registration Form and copy of Permit/Authority to Operate from the PPA

c)

No documents required to submit as it is automatically approved by the Commissioner

d)

It depends on the recommendation of the DepCom, AOCG

126.

For questions 125-128: ACB Port Terminal Inc, was granted by 25-year term contract by the PPA to construct, maintain and operate a Terminal Facility in Tanza, Cavite to cater the growing needs of the PEZA-registered enterprises located adjacent to such premises. Which of the following is the validity period of the Cert, of Registration to be issued by the Bureau to such terminal operator?

a)

No validity period until suspended or revoked

b)

3 yrs

c)

5 yrs

d)

25 yrs

127.

For questions 125-128: ACB Port Terminal Inc, was granted by 25-year term contract by the PPA to construct, maintain and operate a Terminal Facility in Tanza, Cavite to cater the growing needs of the PEZA-registered enterprises located adjacent to such premises. How much is the annual security to be posted by the terminal operator?

a)

Exempted from posting annual security

b)

PHP5,000,000,00

c)

PHP50,000,000,00

d)

PHP100,000,000.00

128.

For questions 125-128: ACB Port Terminal Inc, was granted by 25-year term contract by the PPA to construct, maintain and operate a Terminal Facility in Tanza, Cavite to cater the growing needs of the PEZA-registered enterprises located adjacent to such premises. Aside from posting the required security, which of the following is included in the post registration requirements?

a)

Assignment of customs personnel

b)

Locks and keys

c)

CPRS registration

d)

Annual submission of updated mayor’s permit and GIS from the SEC

129.

For questions 129-130: Luminaire Corporation will establish a cold storage facility outside of the POM. They intend to accept customer-importers that will store their perishable goods for storage thereof as they boast their new technology which is at par with other cold storage facilities of other countries. Their proposed facility was purchased 2yrs ago prior to application with the Bureau. Should they be allowed to establish an Off-Dock CFW?

a)

Yes, because the business of the port and trade require such facilities

b)

No, because it is not considered a kind of CBW under the CMTA and its rules and regulations

c)

Yes, provided that the applicant-operator shall be subject to supervision and control by the regulating agency prior to its establishment which will be automatically approved by the Commissioner

d)

No, because there is no rule yet on the establishment of cold storage facility as a CFW

130.

For questions 129-130: Luminaire Corporation will establish a cold storage facility outside of the POM. They intend to accept customer-importers that will store their perishable goods for storage thereof as they boast their new technology which is at par with other cold storage facilities of other countries. Their proposed facility was purchased 2yrs ago prior to application with the Bureau. In case the District Collector denied their application for establishment of Off-Dock CFW, which of the following is the next remedy?

a)

File an appeal to the Commissioner

b)

File a request for reconsideration to the DC

c)

Reapply with the DC when the grounds for denial ceased to exist

d)

File an appeal to the CTA

131.

Which of the following is the proof issued by the Bureau for Terminal Facilities as CFW Operator?

a)

Certification of Accreditation

b)

Certification of Qualification

c)

Certification of Registration

d)

Certification of Operation

132.

Which of the following offices will review the appeal of the aggrieved CFW operator as to the adverse decision of the District Collector?

a)

Law Division

b)

Legal Service

c)

Collector Service

d)

Port Operations Service

133.

Which of the following is the amount of security to be posted by the Off-Dock CFW operator as post approval requirements?

a)

PHP100,000,000.00

b)

PHP5,000,000.00

c)

PHP25,000,000.00

d)

As determined by the Commissioner of Customs

134.

Which of the following goods is not allowed to be stored in a CFW?

a)

Raw fabrics

b)

Frozen fruit salad

c)

Shotgun ammunition

d)

Flag with denomination “ISIS”

135.

In the procedure of the storage and release of goods stored in a security warehouse established for seized and forfeited articles, the CFW Operator shall issue the corresponding gate pass for the release thereof upon the receipt of the ACDD-issued gate pass allowing the release together with the supporting documents, except for one. Which among the choices is not included?

a)

Order of release with the corresponding BCOR evidencing payment of duties, taxes, other charges or penalties, if required, in case where the District Collector ordered the release thereof approved by the Commissioner upon automatic review

b)

Authority to withdraw container approved by the CCCD

c)

Notice of award from the Winning Bidder in case the cargoes were sold through public auction/negotiated sale

d)

Authorization from the recipient agency designating a representative too receive the goods in case of donation to the DSWD or other government agency

136.

In accordance with the provisions of CAO 9-2019 and CMO 18-2022 on Terminal Operator as CFW, which of the following agencies is not included in the term “Port Authorities”?

a)

BOC

b)

SBMA

c)

CPA

d)

Phividec

137.

Which of the following is not included as post registration requirements of a Terminal Operator as a CFW?

a)

ICT-enabled Inventory Management System

b)

CPRS Registration

c)

Client Support System

d)

Provision of area for non intrusive examination

138.

The Bureau shall require the Terminal Operator as CFW to provide adequate special areas fully equipped for the proper handling necessitated by the physical characteristics, nature or status of cargoes. Which of the following is not included?

a)

Transshipment cargoes

b)

Empty containers

c)

Reefer plug-ins for reefer containers

d)

Bulk and breakbulk cargoes

139.

Can a CFW operate a CBW at the same time?

a)

Yes, provided they comply with the requirements for its establishment and the business or port may require such facilities

b)

No, because there is a conflict of interest as to the nature of operations of the entity establishing both facilities

c)

No, because only one facility can be establish for an applicant seeking to obtain authority to operate a either CBW or CFW

d)

Yes, provided the BWC and the POS shall convene to resolve any conflicting interest and upon approval of the Commissioner of Customs

140.

A cold storage facility with an existing authority to operate as CBW was found accepting several cargoes belonging to other consignees to be stored inside the same facility without approval from the District Collector. Which of the following is the consequence?

a)

The CBW Operator will continue its operations as it will not affect its legal standing and no violation or circumvention was committed

b)

The CBW Operator may be suspended or closed after due notice and hearing for violation of CBW rules and regulations

c)

The CBW Operator shall be ordered to reapply as a CBW to cater the need of the other consignees who intends to store goods inside its premise, subject to immediate withdrawal of the goods stored and payment of duties and taxes

d)

The CBW Operator shall be subjected to penalties for allowing unauthorized storage of goods

141.

An importer may be accredited as an SGL User, provided he/she meets the following qualifications. Which among the choices is not included?

a)

The importer is a regular importer of the same articles

b)

The importer is accredited by the BOC as such in accordance with the existing rules and regulations

c)

The importer is engaged in a general merchandising business or related activity or industry

d)

The importer has been actively engaged in the import business for at least 1 year at the time of filing his/her SGL application

142.

Under CMO 28-2003, which of the following is the Head of the Import Compliance Sub-committee?

a)

Director, IAS

b)

Director, Collection Service

c)

Director, POS

d)

Director, Legal Service

143.

Under CMO 28-2003, which of the following is the Head of the Accreditation Sub-committee?

a)

Chief, AMO

b)

Deputy Commissioner, IG

c)

Director, CIIS

d)

Director, Legal Service

144.

In the post release verification/validation of SGL shipments, upon receipt of the working copy of the SAD and supporting documents the ICS shall perform the following except for one. Which among the choices is not included?

a)

Check the completeness of the entry document using the date captured in the ACOS

b)

Check the imported articles as against the approved list of imported commodities

c)

Compare the number of SAD documents submitted with the number of electronically lodged entries to determine the entries for which no SAD documents were submitted within the prescribed period

d)

Review the description, tariff classification, unit value and any other information declared in the SAD vis-a-vis the data provided in the cargo manifest

145.

In the conduct of post release inspection of SGL shipments, the ICS team leader shall monitor the conduct of the inspection and shall require from the inspecting team the submission of an after-mission report within 1 working day from the completion of the mission. The report shall include, among other, the following information, except for one. Which among the choices is not included?

a)

Selection process utilized

b)

Comments and recommendations

c)

Signed declaration from an authorized officer/representative of the SGL user attesting to the orderly conduct of the inspection

d)

The Letter of Authority, specifying the purpose of the inspection

146.

Which of the following importers can qualify for the SGL Program?

a)

Non-regular Importer, as defined under CMO 46-2019

b)

PEZA-Registered Enterprises

c)

An importer of meat products which falls short of the top 5,000 importers in terms of taxes paid to the BIR

d)

Importations under SEction 800 of the CMTA

147.

Which of the following is not a criterion to be accredited as an SGL Plus Member?

a)

The importer must not have misused customs facilities for at least 1 year prior to its application or have been the subject of derogatory information

b)

The applicant is a registered importer transacting with the BOC for at least one year prior to filing of the application

c)

The importer must have a good reputation based on its track record

d)

The SGL PLUS Association has been consulted on the membership of the applicant

148.

The Certificate of Accreditation (CA) issued to the SGL User shall remain valid until suspended, cancelled or revoked by the Commissioner of Customs upon the recommendation of the SGL Committee after due notice and hearing. Which among the choices is a ground for such suspension, cancellation, or revocation?

a)

On time submission of post validation documents

b)

Willingness to be subjected to post clearance audit

c)

Payment of additional duties and taxes found upon post release inspection or post release verification

d)

When the SGL application is tainted with willful misrepresentation

149.

For the following scenario: An SGL User will be importing several containers from Japan containing these goods as appearing in the relevant shipping documents: Frozen egg noodles (Udon), three forty-footer containers; Braised pork, one forty-footer container. It is scheduled to arrive at the Port of Batangas two days from now and will be sold to various restaurants within Luzon. You were consulted as their trusted customs broker to clear such shipment once it reached the port of discharge. Which of the following documents is not required to clear the shipment of frozen egg noodles?

a)

Commercial Invoice

b)

FDA CPR

c)

FDA LTO

d)

BPI SPSIC

150.

For the following scenario: An SGL User will be importing several containers from Japan containing these goods as appearing in the relevant shipping documents: Frozen egg noodles (Udon), three forty-footer containers; Braised pork, one forty-footer container. It is scheduled to arrive at the Port of Batangas two days from now and will be sold to various restaurants within Luzon. You were consulted as their trusted customs broker to clear such shipment once it reached the port of discharge. Which of the following documents is not required to clear the shipment of braised pork?

a)

TEI, if applicable

b)

CO Form JP, if applicable

c)

BAI SPSIC

d)

FDA CPR