cmta Flashcards by Sitoy, Kyla Mae S.

refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made

abatement

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refers to the customs procedure applicable to goods which, being, in free circulation, leave the philippine territory and are intended to remain permanently outside it

actual or outright exportation

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refers to the act of bringing imported goods directly or through transit into a free zone

admission

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refers to a transport document for airfreight used by airlines and international freight forwarders which specify the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination.

airway bill (awb)

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refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the bureau, seeks redress before before the bureau , the secretary of finance, or competent court, as the case may be

appeal

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refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods

assessment

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refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider and any other entity duly accredited by the bureau based on the wcoauthor

authorized economic operator (abo)

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meaning of wco

world customs organization

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meaning of rkc

revised kyoto convention

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refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight

bill of lading (b/l)

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refer to the bureau of customs

bureau

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refers to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators

carrier

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refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure

clearance

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refers to tariff commission

Commission

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refers to the customs procedure known under the rkc as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes

conditional importation

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refers to any person who is a bona fide holder of a valid certificate of registration/professional identification card issued by professional regulatory board and professional regulation commission pursuant to RA No. 9280 as amended

customs broker

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refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws

customs office

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distinguished from a clerk or employee, refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the function of the bureau. It may also refer to an employee authorized to perform a specific function of the bureau as provided in this act

customs officer

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refers to areas in the philippines where customs and tariff laws may be enforced

customs territory

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refers to the act,documentation and process of bringing imported goods into the customs territory, including goods coming from free zones

entry

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refers to the act, documentation and process of bringing goods out of the philippine territory

exportation

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refers to a statement made in the manner prescribed by the bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require

export declaration

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refer to the power of president upon recommendation the neda

flexible cause

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what are the 3 power of the president recommended by the neda?

increase, reduce or remove existing protective tariff rates of import duty, but in case shall be higher than one hundred percent 100% ad valorem.
establish import quota or ban importation of any commodity as may be necessary
to impose additional duty on all import bit exceeding 10% ad valorem

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refers to one whose name appears on documentation attesting to the export of the product to the Philippines regardless of the manufacturer's name in the invoice

foreigner exporter

refers to special economic zones registered with the peza under RA No.

free zone ; 7916

refer to articles, wares, merchandise and any other items which are subject of importation and exportation

goods

refers to a statement made in the manner prescribed by the bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require

goods declaration

refers to the act of bringing in of goods from the foreign territory into philippine territory, whether for consumption, warehousing, or admission as defined in this act

importation

refers to local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services

freight forwarder

refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination

international freight forwarder

refers to the power and rights of the bureau in exercising supervision and police authority over all seas within the jurisdiction of the philippine territory and over all coasts whether navigable or not from the sea

jurisdictional control

registration of a goods declaration with the bureau

lodgement

refers to an entity, which may or may not own or operate a vessel that provides a point to point service which may include several modes of transport

nvocc

meaning of nvocc

non-vessel operating common carrier

refers to an act importing goods into the county without complete customs prescribed importation documents or without being cleared by customs or other regulatory government agencies

outright smuggling

refers to good liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if dee,ed reasonable

perishable goods

refers to a domestic port open to both domestic and international trade, including principal ports of entry and supports of entry.

port of entry

principal port of entry is the __ of entry of the customs district wherein It is situated and is the permanent station of district cillecter of such port

chief port

also called port of unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipment

port of discharge

means exportation of goods which habe been imported

reexportation

refers to the action by the bureau to permit goofs undergoing clearance to be placed at the disposal of the party concerned

release of goods

refers to the return, in which or in part of duties and taxes paid on goods

refund

refers to any form of guaranty, such as surety bond, cash bond, standby letter of credit or irrevocable letter of credit which ensures the satisfaction of an obligation to the bureau

security

refers to the fraudulent act of importing any goods into the philippines

smuggling

all taxes, fees and charges imposed by nric

taxes

refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature. kind, quality or weight

technical smuggling

refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods

tentative release

refers to the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another or to a free zone

transit

refers to the customs procedure under which goods are transferred under customs control from the importing means to the exporting means of transport within are of one customs office, which is the office of both importation and exportation

transshipment

refers to any person who temporarily enters the territory of a country in which he or she does not normally resides

traveler

refers to any person who deals directly with bureau for and on behalf of another person, relating to the importation, exportation, movement or storage of goods

third party

smuggling can be defined into two acts

FI and AK

what differs transit to transshipment?

page 21

for importation to begin, what are the twin elements?

element of entrance and element of intention to unload

when importation begins?

when the carrying vessel or aircraft enters philippine territory with the intention to unload

when duty and tax are due on imported goods?

all imported goods shall be subject to duty upon importation unless they are not dutiable or taxable

what are the goods that are not dutiable and taxable

de minimis importation, relief consignment, conditionally tax of duty exempt, cbw, peza

effective date of duty, for goods for consumption the rate of duty at the date of; for goods under free zones; for goods sold at public auction

at the of importation at the date of introduction to customs territory at the date of auction

who are the declarant

ice-a

example of juridical person

corporation

penalty of clerical error

who is mandated to issue the necessary guidelines to define the working relationship of the bureau and the third parties?

SOF

when good considered entered in the phil for consumption?

goods declaration has been electronically lodged together with supporting documents

what goods that are considered as relief consignment

fmems

the bureau shall be headed by a

commissioner and shall ne assisted by at least 4 but not more than 6 deputy commissioners

who is the one that appoints commissioner and deputy commissioner?

president

at the present, there are 6 deputy commissioners and these are

IAG, RCMG, AOCG, EG, IG, MISTG

the spanish regime

spanish customs law tariff board another tariff law

insular collector of customs was changed __ for the port of manila

collector of customs

district collectors and customs officers performing assessment functions shall be reshuffled every

3 years

what is the meaning of delegata potestas non potesr delegari

no delegated powers can be further delegated

the commissioner is required to annual report to

pshn

customs district shall be supervised by __ assisted by

one district collecter assisted by as many as deputy district collector

how many are customs districts?

the president can oben or close the port of entry upon recommendation of

SOF

in case the port of entry is ordered closed by the president the existing personnel of that port shall reassigned by ___ with the approval of ___

commissioner; SOF

district collector must report to ___ any probable or initiated litigation within the district and submit regular ___ on all transactions of the district

commissioner ; monthly reports

what are the rules and regulations commissioner of customs issues at present? differentiate

cao, cmo, cmc, ctdc

it is an agency process for the formulation, amendment or repeal a rule

rule making

BOC was reorganized during?

feb 4, 1965

who are the persons exercising the police authority?

boc officials namely 7 upon authorization of the commissioner namely 4 bir only when internal revenue is involved

what constitutes police authority under the cmta?

ass

differentiate arrest, seizure and search

page 56

place where police authority may be exercised?

customs premises

when can power of seizure exercised?

when vessel, aircraft, cargo, goods, animal, or movable property is subject to forfeiture or is subject to a fine

when can you search dwelling house?

when warrant issued by a judge of a competent court

what is a search warrant?

page 59

what is an arrest warrant?

page 59

is there an instance of warrantless search?

yes in the cmta, authorizes a warrantless search except dwelling place

what is plain view doctrine?

allows to seize evidence without warrant when the evidence is clearly vissible

what is stop and frisk?

brief non-intrusive police to stop of suspect with reasonable suspection

what is the effect of a search warrant or warrant of arrest that is illegal?

not admissible

what is fruit of the poisonous tree doctrine?

make evidence admissible if evidence was illegally obtained

what are the instances of valid warrantless?

page 60

for valid power to apply the person conducting inspection and visit is the

commissioner or any customs officer authorized in writing by the commissioner

power of inspect is made of

to demand evidence of payment and if fails to produce evidence within 15 days of demand, seize the goods and subject the same to forfeiture proceedings

what is doctrine hot pursuit

direct follow or chase

what are the customs jurisdiction?

coasts, ports, airports, harbors, bays, rivers and inland waters

the bureau power of control over goods mandated to employ

audit-based controls and risk management systems

the president is empowered to declare any place as part of customs jurisdiction, subject to the following considtions:

pen

how many days can you tell when the goods are overstaying?

30 days

abandon goods and overstaying goods refers to

expressly abandon and implied abandon