Maam J

Question 1

shall refer to the quantity of goods which are imported for sale or for other commercial purposes and are commensurate to the person’s normal requirements for personal use..

Answer 1

Commercial quantity

Question 2

shall refer to a transport document issued by shipping lines or carriers and titled to evidence the contract of carriage. The holder or consignee of the bill has the right to claim delivery of the goods covered therein. The bill of lading includes (but is not limited to): straight bill, order bill, seaway bill, and air waybill. It also contains terms and conditions, such as: name of shipper, consignee, shipping lines and agents, a description of the goods, and applicable transportation charges.

Answer 2

Bill of lading

Question 3

shall refer to the Bureau of Customs.

Answer 3

Bureau

Question 4

shall refer to the completion of customs and other official formalities necessary to allow goods entry for home use or for exportation.

Answer 4

Clearance

Question 5

shall refer to the type of customs clearance for goods entered for home use.

Answer 5

Consumption entry

Question 6

shall refer to goods imported under certain conditions and formalities prescribed under customs laws.

Answer 6

Conditional Importation

Question 7

shall mean that the seller delivers the goods onboard the vessel at the port of shipment and bears the cost and freight necessary to bring the goods to the named port of destination.

Answer 7

COST INSURANCE FREIGHT

Question 8

shall mean that the seller delivers the goods on board the vessel at the port of shipment. The risk of loss or damage to the goods is transferred from the seller to the buyer once the goods are on board the vessel.

Answer 8

Free on board

Question 9

shall refer to the government agency authorized by law to implement and enforce customs laws, rules, and regulations.

Answer 9

Bureau of customs

Question 10

shall refer to the act of bringing in goods from a foreign territory into Philippine customs territory, whether for consumption, warehousing, or any other customs procedures.

Answer 10

Importation

Question 11

shall refer to any person, natural or juridical, who brings in goods from abroad into the Philippines, whether for personal use or for commercial purposes.

Answer 11

Importer

Question 12

shall refer to the clearance process for imported goods with FOB or FCA value of less than Fifty Thousand Pesos (₱50,000.00) and personal and household effects or goods, not in commercial quantity; not for sale, lease, hire or barter and other shipments covered under Section 4 of this CAO.

Answer 12

Informal entry process

Question 13

shall refer to the electronic registration of a goods declaration with the Bureau, in a manner prescribed under customs laws, rules and regulations.

Answer 13

Lodgement

Question 14

shall refer to goods, not otherwise falling under the definition of personal and household effects that are not intended to be used for any commercial purposes, including sale, lease, hire or barter.

Answer 14

Non commercial goods

Question 15

shall refer to a customs facility located outside the airport or seaport established for temporary storage of goods. It is a customs bonded facility under the exclusive control, direction and management of the Bureau.

Answer 15

Off-dock Customs Facilities and Warehouses (CFW)

Question 16

shall refer to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items.

Answer 16

Personal effects

Question 17

Shall refer to an airway bill, receiver, shipped through AIR

Answer 17

HOUSE AIRWAYBILL

Question 18

Shall refer to bill of lading, sender, shipped through sea

Answer 18

House bill of lading

Question 19

Shall refer to a goods declaration made by manner prescribed by customs laws, rules and regulations for the entry or admission of imported goods PENDING submission of information or supporting documents, clearance or permits required by the bureau or other regulatory agencies.

Answer 19

Provisional goods declaration

Question 20

Shall refer to goods, the importation and exportation of which are SUBJECT to REGULATION and shall only be allowed after securing the necessary clearances, licenses, and any other requirements prior to importation and exportation.

Answer 20

Regulated goods

Question 21

SPS

Answer 21

Sanitary and phytosanitary

Question 22

ATRIG

Answer 22

Authority to release imported goods

Question 23

TEI

Answer 23

Tax exemption indorsement

Question 24

CCC

Answer 24

Customs care center

Question 25

TIRAO

Answer 25

Trade Information and Risk Analysis Office

Question 26

shall refer to persons authorized to bring imported goods into Free Zones, such as the special economic zones and free ports.

Answer 26

Locators

Question 27

shall refer to the use of insufficient or wrong description of the goods or the use of erroneous tariff headings resulting in deficiency between the duty and tax that should have been paid and the duty and tax actually paid and/or to avoid compliance with government regulations related to the entry of Regulated, Prohibited or Restricted goods into Philippine Customs territory.

Answer 27

Misclassification

Question 28

shall refer to a false, untruthful, erroneous or inaccurate declaration as to quantity, quality, description, weight or measurement of the goods resulting in deficiency between the duty and tax that should have been paid and the duty and tax actually paid and/or to avoid compliance with government regulations related to the entry of Regulated, Prohibited or Restricted goods into Philippine customs territory.

Answer 28

Misdeclaration

Question 29

shall refer to failure to exercise reasonable care and competence, through act or acts of omission or commission, in ensuring that a statement made is correct resulting in a deficiency in taxes and duties paid.

Answer 29

Negligence

Question 30

shall refer to the headquarters that holds the senior executive of a firm and is usually the center from where other locations are controlled. It likewise refers to the place where a corporation's officers direct, control and coordinate the corporation's activities and where the books and records are kept.

Answer 30

Principal place of business

Question 31

shall refer to a program based on international best customs practice, authorizing the Commissioner of Customs to accept, as a potential mitigating factor, prior disclosure by Importers of errors and omissions in goods declaration resulting in deficiency in duties and taxes on past importations. It may also include disclosures on royalties and other proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.

Answer 31

Prior disclosure program

Question 32

shall refer to a mechanical, electronic or clerical error committed unintentionally by the Importer and occurred notwithstanding the maintenance of internal controls necessary to avoid such errors. Inadvertent Error as used in this CAO amounts to simple Negligence.

Answer 32

Inadvertent Error

Question 33

shall refer to an office created under Executive Order No. 160 s. 2003, as amended by Executive Order No. 46, s. 2017, mandated to conduct audit of importers, locators, and all parties engaged in customs clearance and processing.

Answer 33

Post clearance audit group

Question 34

shall refer to a plea for the re-evaluation of the audit findings on the basis of EXISTING records without need of additional evidence. It may involve both a question of fact or of law or both.

Answer 34

Reconsideration of Audit Findings

Question 35

shall refer to a plea for the re-evaluation of the audit findings on the basis of NEWLY DISCOVERED or additional evidence intended to be presented in the reinvestigation. It may also involve a question of fact or of law or both.

Answer 35

Reinvestigation of Audit Findings

Question 36

shall refer to situation when the declared value fails to disclose in full the price actually paid or payable or any dutiable adjustment to the price actually paid or payable, or when an incorrect valuation method is used or the valuation rules are not properly observed, resulting in a discrepancy in duty and tax to be paid between what is legally determined as the correct value against the declared value.

Answer 36

Undervaluation

Question 37

It is required to keep records of all transactions and activities relating to the admission and withdrawal of goods from free zones into the customs territory

Answer 37

Locators

Question 38

Shall engaged in customs clearance and processing are required to keep manual and/or electronic copies of the records covering transactions that they handle.

Answer 38

Customs broker and other parties

Question 39

Shall maintain and keep all records of their importations, books of accounts business and computer system and all customs commercial data including payment records.

Answer 39

Importer

Question 40

Period and place to keep record

Answer 40

In the principal place of business, 3 years from the date of final payment of duties and taxes or customs clearance

Question 41

The PCAG is mandated to conduct, within ____________ as per CAO 1-2019."

Answer 41

within 3 years from the date of final payment of duties and taxes or customs clearance

Question 42

How many divisions are under the PCAG-CAO?

Answer 42

5 division

Question 43

How many divisions are under the PCAG-TIRAO?

Answer 43

2 division

Question 44

The operational units of PCAG shall each be headed by a __________

Answer 44

Director

Question 45

Is the head of the PCAG and shall exercise direct supervision and control in the management of the following operating units of PCAG.

Answer 45

Assistant commisioner