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INTRN'L TRADE > CMO 24-2020 > Flashcards

CMO 24-2020 Flashcards

1
Q

Shall refer to the ASEAN Trade In Goods Agreement, which entered into force on January 1, 2010, as amended by the First Protocol.

A

ATIGA

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2
Q

refer to a privilege granted by the Bureau of Customs (BOC) to become a Certified Exporter

A

Authorization

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3
Q

shall refer to a Proof of Origin issued by an intermediate exporting Member State based on the Proof of Origin issued by the first exporting Member State;

A

Back-to-back Proof of Origin

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4
Q

shall refer to the declaration of the exporter, certified by the Bureau or any other authorized government agency, that his or her export complies with the origin requirements specified under bilateral, regional or multilateral trading arrangements to which the Philippines is a party

A

Certificate of Origin (CO)

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5
Q

shall refer to an exporter duly authorized by an AMS to make out an Origin Declaration on the origin of an originating good exported

A

Certified Exporter

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6
Q

shall refer to the office under the BOC’s Port Operations Service (POS), Assessment and Operations Coordinating Group (AOCG) which is mandated to, among others, coordinate and monitor export activities in all Collection Districts, provide technical advice on export matter; and coordinate with agencies that have dealings on matters pertaining to export;

A

Export Coordination Division (ECD)

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7
Q

shall refer to the office or unit within any of the Collection Districts of the BOC that is responsible for the processing and approval of export declarations and other export-related matters;

A

Export Division

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8
Q

shall refer to the Committee tasked under Customs Memorandum Order 16-2011 to, among others, formulate plans and policies on how the operation of the FTA Preferential Tariff Scheme may be made more effective

A

Free Trade Agreement Oversight Committee (FOC)

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9
Q

shall refer to a declaration on the origin of originating goods exported made out by a Certified Exporter in accordance with Rule 12 B of Annex 8 (Operational Certification Procedures) of the ATIGA

A

Origin Declaration

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10
Q

shall refer to goods or materials that qualify as originating in accordance with the provisions of the ATIGA;

A

Originating goods or originating materials

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11
Q

evaluate the authenticity and validity of the Origin Declaration submitted by importers and grant ATIGA preferential tariff rates accordingly;

A

Preferential Rate Unit (PRU)

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12
Q

shall refer to the any commercial document other than a CO, sufficient to ascertain the origin of goods such as under Self-Certification Scheme. It is a confirmation of the declaration made by the exporter that the goods exported meets the rules of origin provisions set out in Chapter 3 (Rules of Origin) of the ATIGA

A

Proof of Origin

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13
Q

shall refer to Chapter 3 of the ATIGA, which provides for the rules in determining the originating status of goods and the procedures to claim preferential tariff treatment of goods originating from AMS, including Annex 8 (Operational Certification Procedure), ATIGA

A

Rules of Origin (ROO)

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14
Q

The AOCG, through _______________shall carry-out proper examination of the application for certified exporter status as provided under section 5.1 of CMO 24-2020. They shall also have the right to request for additional supporting documentary evidence, as necessary.

A

Export Coordination Division (ECD)

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15
Q

who shall maintain a Philippine AWSC database and monitor all Philippine Certified Exporters relative to their compliance with laws, rules and regulations pertinent to exportation and Rules of Origin

A

AOCG, through the ECD

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16
Q

shall monitor the proper use of the authorization, including verification of the correctness or authenticity of Origin Declarations made out by Philippine Certified Exporters. Furthermore, the ECD or its equivalent unit, shall act on retrospective verification requests by the customs authorities of the importing AMS on Origin Declarations made out by Philippine Certified Exporters, in conformity with Rule 18 (Retroactive Check) of Annex 8 (Operational Certification Procedures) of ATIGA.

A

Export Coordination Division through Export Division

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17
Q

evaluate the authenticity and validity of the Origin Declaration submitted by importers and grant ATIGA preferential tariff rates accordingly

A

Preferential Tariff Unit (PRU)

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18
Q

may request for verification when it has reasonable doubt as to the authenticity’ of the Origin Declaration made out by Certified Exporters of other AMS or as to the accuracy of the information regarding the origin of the goods or of certain parts thereof

A

Preferential Tariff Unit (PRU) through the Export Coordination Division (ECD)

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19
Q

The PRU or its equivalent units in all ports shall be provided access to view all Certified Exporters registered in the ____________.

A

ASEAN AWSC database

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20
Q

Who shall the AOCG coordinate on the information and communication technology requirement with regard to the implementation of this order.

A

Management Information and Systems Technology Group (MISTG)

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21
Q

Documentary requirements of an exporter which intends to be authorized as a certified exporter:

A

a. Duly accomplished application form
b. Unique Reference Number as (PEZA) locators and Client Profile Registration System for non-PEZA locators/ other Free Zone locators
c. List of official/s and their positions in the company authorized to sign the Origin Declaration with their respective specimen signatures (not to exceed ten (10) persons);
d. Evaluation report for goods applied for authorization to make out an Origin Declaration
e. In case of a trader, a “manufacturer’s declaration” (in the form of Attachment A) indicating the origin of the product for which it will make out Origin Declarations and readiness of the manufacturer to cooperate in retroactive check and verification visit should the need arise.

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22
Q

The application to be a certified exporter shall be submitted both in ____________ and in ________________ to the Deputy Commissioner, AOCG through the Bureau’s Customer Care Center (CCC).

A

hard copy
electronic Portable Document Format (PDF)

23
Q

The hard copies of the application to a certified exporter and supporting documents must be placed in a_____________ envelope properly labeled using size 16 Arial font

A

long brown

24
Q

True or false:
The hard copies of the application to a certified exporter and supporting documents must be placed in a long brown envelope properly labeled using size 12 Arial font

A

false
size 16

25
Q

True or False
In case of electronic copies, the same may be submitted online or through Flash Drive (USB). Only PDF file type shall be accepted and each document should be submitted as a separate file. The resolution of the electronic documents shall be at least 300dpi

A

False
600dpi

26
Q

Criteria of the Export Coordination Division to evaluate the application to be a Certified Exporter.
Exporter must be/have:

A
  1. a legitimate exporter, transacting with the Bureau at least one (1) year prior to the date of application;
  2. Exporting products to at least one (1) AMS for at least one (1) year
  3. good compliance measured by risk management of Bureau
  4. have a sound bookkeeping and record keeping system
  5. have responsible officer/s or person/s authorized to sign the Origin Declaration, who must have sufficient knowledge, competence in ROO application, including future changes in ATIGA ROO
  6. be willing to be subjected to regular monitoring and inspection to determine the correctness of its declaration with respect to the goods exported.
  7. be willing to cooperate in retroactive check and verification visits
27
Q

True or False
After evaluation, if the application(for certified exporter) is found to be meritorious, the ECD shall recommend to the Deputy Commissioner, AOCG the granting of Certified Exporter status, and prepare the written Authorization with the corresponding authorization number including the date of the authorization, within fifteen (15) working days from the date of receipt of application. Otherwise, it shall recommend disapproval of the application stating the reason/s for the denial.

A

True

28
Q

who shall endorse that either the written Authorization or letter of disapproval shall be duly signed by the Deputy Commissioner, AOCG

A

Export Coordination Division

29
Q

Immediately after the grant of Certified Exporter Status, what details shall Export Coordination Division promptly include in the ASEAN AWSC Database:

A

a. Legal name and address of the Certified Exporter
b. Certified Exporter authorization number;
c. Issuance date, and expiry date if applicable, of the Certified Exporter authorization number;
d. List of products subject of the authorization, including product description under the Harmonized System (HS) in six digit or ASEAN Harmonized Tariff Nomenclature (AHTN) Code/s;
e. List of authorized signatories and their respective specimen signatures.

30
Q

The ECD shall include all Philippine Certified Exporters to the Philippine AWSC database for at least __________________

A

three (3) years from the date of granting the Certified Exporter status

31
Q

Obligations of the Certified Exporters

A

a. Keep its supporting records in relation to all Origin Declarations made out for not less than three (3) years from the date of making out of the Origin Declaration
b. Allow the Bureau access to records and premises. The records and accounts must allow for the identification and verification of the originating status of goods for which an Origin Declaration was made out, during at least three (3) years from the date of making out the Origin Declaration
c. Make out the Origin Declaration only for goods for which the Certified Exporter has been authorized to make out an Origin Declaration
d. Ensure that the person(s) responsible for making out the Origin Declarations know and understand ROO application
e. Assume full responsibility for all Origin Declarations made out on behalf of the company, including any misuse
f. Promptly inform the ECD of any changes related to the information submitted under Section 5.1.5
g. Submit a quarterly summary report of all Origin Declarations made out during the same period using the prescribed form and submit said report to the ECD, within seven (7) days after the end of each quarter
h. Cooperate in retroactive checks and verification visits

32
Q

The Certified Exporter shall, in case where export of goods satisfies the Chapter 3 of the ATIGA, make out an Origin Declaration on the ______________

A

commercial invoice

33
Q

If the Origin Declaration cannot be made out on the commercial invoice at the time of exportation, it may be made out on any of the what commercial documents and will be accepted at the time of importation and clearance if submitted together with the commercial invoice

A

billing statement
delivery order or
packing list,

34
Q

True or False
The Origin Declaration should describe the goods in sufficient details to enable them to be identified for origin determination purposes.

A

True

35
Q

The Origin Declaration must be signed by ________

A

hand

36
Q

When was the issuance date of the Origin Declaration?

A

The date indicated in the document where the Origin Declaration was made out

37
Q

True or false
If in case the space provided for in the Origin Declaration is not sufficient to list out all the products, additional page/s could be attached, bearing the HS Codes, origin criterion and signature over printed name of the authorized signatory

A

True

38
Q

In cases where the Certified Exporter opts not to use an Origin Declaration, the Certified Exporter may still claim the ATIGA preferential tariff rate by applying for a______________.

A

Certificate of Origin (Form D)

39
Q

Certified Exporter may make out a Back-to-back Origin Declaration provided that

A

a. Exporter has valid original Proof of Origin from the first exporting Member State.
b. Back-to-back Origin Declaration made out should contain some of the same information as the original Proof of Origin. FOB price of the intermediary country should also be reflected
c. If partial export shipments, partial export value shall be shown. Partial shipment shall does not exceed the total quantity’ of the original Proof of Origin;
d. Information on BTB Origin Declaration includes the date of issuance and reference number of the original Proof of Origin;
e. Exporter should be a certified exporter authorized to make out origin declarations for the exact same goods from the exact same manufacturer

40
Q

True or False
Any Origin Declaration made out by an exporter or signatory’ or for a product not included in the ASEAN AWSC database shall not be accepted by the Bureau

A

True

41
Q

If the importer is not in possession of a Proof of Origin, such as an Origin Declaration, at the time of importation, the importer may lodge a provisional goods declaration and request for release of the goods under tentative assessment. He shall submit the Proof or Origin within __________________for valid reasons

A

forty-five (45) days from lodgement which may be extended for another forty-five (45) days

42
Q

Origin Declaration shall be valid for a period what period and must be submitted to the Bureau within that period.

A

twelve (12) months from the date it is made out

43
Q

True or False
Typographical error in the Origin Declaration shall not invalidate the same if it is duly established that the document does in fact correspond to the imported goods.

A

True

44
Q

For importation by installments, only _____________ Origin Declaration is required, which must be submitted upon the importation of the first installment

A

one (1)

45
Q

In cases where the exporting Member State and the Philippines have different tariff classifications for a good subject to preferential tariffs, the goods shall be released at the _______________ rates or at the higher preferential rate, subject to the compliance of the applicable ROO, and no penalty or other charges shall be imposed in accordance with relevant laws and regulations of the importing Member State. Once the classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded, if applicable, in accordance with relevant laws and regulations, as soon as the issues have been resolved.

A

Most Favored Nation (MFN)

46
Q

For multiple items declared under the same Origin Declaration, a problem encountered with one of the items listed _______________ or delay the granting of preferential tariff rate and customs clearance of the remaining items listed in the Origin Declaration. Rules on the release under tentative assessment of goods may be applied to the items in question

a. shall not affect
b. shall affect

A

a. shall not affect

47
Q

In cases when an Origin Declaration is rejected by the PRU, the subject Origin Declaration shall be returned to the competent authority of the exporting Member State within a reasonable period not exceeding ___________________ together with the grounds for the denial of tariff preference.

A

sixty (60) days

48
Q

who shall prepare an official notification on a customs letterhead addressed to the FOC under CMO 16-2011, specifying the grounds for the denial of tariff preference.

A

PRU-Formal Entry Division (FED) officer assigned

49
Q

True or False
The written request shall be signed by the PRU-FED officer duly noted by the Deputy Collector for Assessment and shall be accompanied by a copy of the Origin Declaration

A

True

50
Q

True or false
The Deputy Collector for Assessment shall cause the transmittal of the notification to the FOC which in turn shall make the official notification to the competent authority of the exporting Member State

A

True

51
Q

An importer or his representative, who has been granted preferential tariff rate, must keep the copy of Origin Declaration and other relevant document for at least three ____________________

A

(3) years after the date on which preferential tariff rate was granted

52
Q

when was the Export Coordination Division shall suspend or revoke the authorization if the certified exporter violates any provision of this order (Content of CMO 24-2020)

A

any time

53
Q

violation to the provisions by the Philippine Certified Exporter shall constitute an offense and shall be penalized,

A
  1. for the first offense, suspension of the authorization for a period of not less than three (3) months;
  2. for the second offense, suspension of the authorization for a period of not less than six (6) months; and
  3. for the third offense, revocation of the authorization.

INTRN'L TRADE (11 decks)

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