Maam freya Flashcards
(34 cards)
This refers to an act of importing goods into the country without complete customs-prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties, and other government charges.
Outright smuggling
This refers to the chief port of entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port.
Principal port of entry
Which among the following shows that the importation has been terminated?
When duties, taxes, and other charges due upon the goods have been paid or secured to be paid, at the port of entry and legal permit for withdrawal has been granted.
Upon payment of the duties, taxes, and other charges, the Bureau shall issue the necessary receipt of document as proof of such payment. What is this document?
Statement of settlement of duties and taxes (SSDT)
When shall the unpaid duties, taxes, and other charges incur legal interest?
15 days after receipt of Final Assessment Notice
Who also may be a declarant?
Exporter, being the owner of the goods to be shipped out
Who shall appoint the deputy commissioners of customs?
President of the philippines
The Commissioner shall submit an annual report on the performance of the Bureau to the following. Which is not included
Tariff commission
Who shall promulgate rules and regulations for the enforcement of the CMTA?
Commissioner, subject to the approval of the Secretary of Finance
Who shall not be furnished with the electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to CMTA?
President
Who has the power to restore and place the entire Province of Zamboanga del Norte, Zamboanga del Sur and Zamboanga Sibugay under the jurisdiction of Port of Zamboanga?
Commissioner with the approval of Secretary of Finance
How many Deputy District Collectors may assist a District Collector in each Collection District?
As many as necessary
What Collection District is Port of Iloilo?
District VI
What Collection District is Port of Clark?
District XIV
Who has the power to open and close any Port of Entry?
President upon the recommendation of secretary of finance
Who shall promulgate quarantine rules and regulations to be enforced by customs officials and employees?
Bureau of quarantine
Who shall define the procedures and conditions governing the custody and responsibility for the seized goods pursuant to the exercise of police authority?
Commissioner subject to approval of Secretary of Finance
When may the President declare a public wharf in any port of entry under the jurisdiction of the Bureau for customs purposes?
When public interest requires
When are goods deemed to be under constructive customs custody?
After the warehouse was padlocked by authorized customs officer pending presentation of evidence of payment of duties and taxes
Who shall establish a system for temporary storage of imports prior to goods declaration in case of abandoned or overstaying goods?
Commissioner
What is the effect on the Deputization Order of a recall by a head agency to a deputized officer?
It shall be deemed automatically revoked
A Deputization Order expired on March 7, 2024, and was renewed on March 17, 2024. When shall the renewed Deputization Order take effect?
March 17 2023
Who may issue a mission order?
Commissioner of Customs
Who shall prescribe the procedures governing the application for the issuance of judicial warrant and the implementation thereof?
Bureau of customs
