CUSLAW Flashcards
(20 cards)
To avoid conflicts and ensure coordination among persons having authority to effect searched, seizures and arrests for the effective enforcement of tariff and customs laws, who shall define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods?
A.District Collector of the subject port with the approval of the Commissioner
B.Commissioner with the approval of Secretary of Finance
C. Commissioner upon recommendation of District Collector of the subject port
D.
Secretary of Finance upon recommendation of the Commissioner
B.Commissioner with the approval of Secretary of Finance
It refers to the situation where, falling short of, physical seizure or possession, the Customs Officers and the owner of the goods enter into a written agreement after the inventory to the effect that the goods, subject of a Letter of Authority, shall not be removed or disposed of pending disposition or resolution on the issue of whether proper payment of duties and taxes has been made.
A.Controlled delivery
B.Constructive customs custody
C.Customs control
D.Diversion of goods
B.Constructive customs custody
In the absence or disability of a District Collector or, in case of vacancy, who shall temporarily discharge the duties of the District Collector?
A. A senior ranking customs officer
B. A District Collector appointed by the Commissioner
C. Deputy District Collector
D. Deputy Commissioner
C. Deputy District Collector
In Seizure cases, which of the following shall be deemed the claimant?
A. Exporter
B. Consignee
C. Freight Forwarder
D. Common Carrier
B. Consignee
Which of the Following is true about pre-lodgment control order (PLCO) and/ or alert order (AO)?
A. An AO is issued prior to lodgment of goods declaration while a PLCO is issued after the lodgment of goods declaration and before their actual release from customs custody.
B. A PLCO and an AO refers to the Order of Release which is the process of allowing the continuous processing of the shipment or entry back to the regular cargo procedure after a finding of no discrepancy, after the physical or non-intrusive inspection or compliance with the recommendation for additional payment or imposition of surcharge or other conditions, as the case maybe.
C. A PLCO is issued prior to lodgment of goods declaration while an AO is issued after the lodgment of goods declaration and before their actual release from customs custody.
D. The PLCO and AO are enforcement actions issued by the Bureau for border control to prevent entry of smuggled goods and other customs fraud. These orders authorize the National Law Enforcement Agencies to conduct non-
C. A PLCO is issued prior to lodgment of goods declaration while an AO is issued after the lodgment of goods declaration and before their actual release from customs custody.
The party aggrieved by a ruling or decisions of the Commissioner of Customs in matter of protest or seizure cases may appeal to the:
A. President of the Philippines
B. Court of Tax Appeals
C. Regional Trial Court
D. Secretary of Finance
B. Court of Tax Appeals
It refers to an abbreviated administrative proceeding wherein only position papers are required to be submitted in lieu of the conduct of a formal hearing.
A. Forfeiture proceedings
B. Summary proceedings
C. Customs proceedings
D. Seizure proceedings
B. Summary proceedings
The Commissioner is tasked to submit an annual report on the performance of the Bureau on or before March 31st of the following year to____
A. The President, the Congress of the Philippines, and NEDA
B. The Commission on Audit, The Secretary of Finance, and NEDA
C. The NEDA, the Philippine Statistics Authority, the BIR, and the Tariff Commission
D. The Congress of the Philippines, the NEDA, and the Tariff Commission
A. The President, the Congress of the Philippines, and NEDA
Situation: BGA Corporation imported ceramic tiles from Singapore which carrying vessel arrived of January 1, 2024. The last cargo discharge (LCD) was noted by the assigned customs inspector to be on January 16, 2024. The corresponding goods declaration was lodged on January 24, 2024. When did the implied abandonment take place?
A. January 24, 2024
B. January 1, 2024
C. January 16, 2024
D. February 24, 2024
A. January 24, 2024
From the conclusion of the physical examination of shipments covered by alert orders, within what period must the assigned customs examiner submit his/her findings to the District Collector through the Alert Order Report Form?
A. Within 24 hours or 12 hours in case of perishable goods
B. Within 48 hours or 24 hours in case of perishable goods
C. Within 12 hours or 6 hours in case of perishable goods
D. Within 24 hours or 6 hours in case of perishable goods
B. Within 48 hours or 24 hours in case of perishable goods
When the district Collector ordered the forfeiture of the shipment of BGA Corporation of May 15, 2024, the latter immediately appealed the ruling to the Commissioner the following day on which date the said adverse judgment is received. However, due to his busy schedule doing nothing, the Commissioner of Customs did not render judgment on the appeal. If BGA Corporation would appeal the decision of the Commissioner, where should it file the appeal?
A. Court of Tax Appeals en banc
B. Court of Tax Appeals division
C. Secretary of Finance
D. Office of the Commissioner on reconsideration
B. Court of Tax Appeals division
It shall refer to persons, corporations, firms, or association engaged in the business of carrying or transporting passengers or goods or both, by land, water or air, for compensation, offering their services to the public.
A. Common Carrier
B. Exporter
C.Consignee
D. Freight Forwarder
A. Common Carrier
From the issuance of the Alert Order, physical or non-intrusive examination shall be conducted within
A. 48 hours
B. 24 hours
C. 12 hours
D. 6 hours
A. 48 hours
It shall refer to any information indicating that a certain shipment is at high risk of probable violation of the provision of the CMTA and related laws. Said information shall indicate the violation and other specifics thereof.
A. Reasonable Cause
B. Probable Cause
C. Derogatory Information
D. General Information
C. Derogatory Information
Electronic copies of all customs goods declaration processed and cleared by the BOC shall be regularly furnished by the Commissioner to
A. The NEDA, the Philippine Statistics Authority, the BIR, and the Tariff Commission
B.The Congress of the Philippines, the NEDA, and the Tariff Commission
C.The President, the Congress of the Philippines, and NEDA
D. The Commission on Audit, The Secretary of Finance, and NEDA
A. The NEDA, the Philippine Statistics Authority, the BIR, and the Tariff Commission
A mission order is a written directive or order to carry out specific instructions given to any Customs officer, or any deputized officer who must be a government employee holding regular plantilla position. Who has the authority to issue a mission order.
A. Commissioner of Customs
B. Deputy District Collector authorized by the District Collector
C. District Collector
D. Secretary of Finance upon recommendation of the Commissioner
A. Commissioner of Customs
Which of the following is not included in the duty of a District Collector?
A.Compromise or abate of customs obligations.
B. Assess and collect duties, taxes and other charges on imported goods.
C. Ensure legal compliance of regulated
A. Compromise or abate of customs obligations
It refers to a false, untruthful, erroneous or inaccurate declaration as to quantity, quality, description, weight or measurement of the goods resulting in deficiency between duty and tax that should have been paid and the duty and tax actually paid to avoid compliance with government regulations related to the entry of regulated, prohibited or restricted goods into the Philippine territory.
A. Misclassification
B.Misdeclaration
C.Undervaluation
D.Fraud
B.Misdeclaration
Who has the authority to open or close any port of entry?
A. Commissioner, upon approval of the Secretary of Finance
B.President, upon recommendation of the Secretary of Finance
C.Secretary of Finance, upon approval of the President
D.Secretary of Finance, upon recommendation of the Commissioner and approval of the President.
B. President, upon recommendation of the Secretary of Finance
Situation: BGA Corporation imported ceramic tiles from Singapore which carrying vessel arrived of January 1, 2024. The last cargo discharge (LCD) was noted by the assigned customs inspector to be on January 16, 2024. The corresponding goods declaration was lodged on January 24, 2024. If Customs has already sold the goods in auction, may BGA Corporation be entitled to the proceeds of the sale?
A. Yes, since it did not lose possession of the goods.
B. Yes, if the goods were sold.
C. Yes, but subject to the provision of Section 1143, CMTA
D. No, because BGA lost ownership upon the abandonment of the goods.
C. Yes, but subject to the provision of Section 1143, CMTA
