Mixed Flashcards by Khen Emploma

1.This refers to the legal document that provides the legal status and institutional framework for cooperation
between the ASEAN region.
a. ASEAN Law
b. ASEAN Charter
c. Fundamental Principles of ASEAN
d. ASEAN Protoco

b. ASEAN Charter

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China exported product into the Philippines placed in its ST with a rate of duty of 20%. Said product is
included in the NT of the PH with a rate of duty of 10% and MFN rate of 15%. What is the applicable rate?
a. 20%
b. 10%
c. 15%
d. Any of the above

c. 15%

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Every officer, agent, or employee of the Bureau or of any other agency of the government charged with the
enforcement of the provisions of Section 1431 of CMTA shall be penalized with a fine of ______.
a. more than PHP 500,000 but not less than PHP 1,000,000
b. not less than PHP 500,000 but not more than PHP 1,000,000
c. more than PHP 600,000 but not less than PHP 1,000,000
d. not less than PHP 600,000 but not more than PHP 1,000,000

b. not less than PHP 500,000 but not more than PHP 1,000,000

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True or False. Assessment shall be deemed final 15 days before the receipt of the notice of assessment by
the importer or consignee.

False, 15 days AFTER the receipt

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Any person who, after being subjected to post clearance audit and examination as provided in Section 1000
of the CMTA and Tariff Act, is found to have incurred deficiencies in duties and taxes paid for the imported
goods, shall be penalized according to ______ subject to any mitigating, aggravating or extraordinary factors
that are clearly established by available evidence as described therein.
a. one (1) degree of culpability
b. two (2) degrees of culpability
c. twice the fault
d. five times the responsibility

b. two (2) degrees of culpability

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In post clearance audit, it 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. (note that if new/additional
evidence, reinvestigation agad)
a. Reconsideration of audit findings
b. Reinvestigation of audit findings
c. Protest
d. Appeal

b. Reinvestigation of audit findings

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The fact that the importer denies the authorized customs officer full and free access to importation records
during the conduct of a post clearance audit shall create a presumption of ____
a. guilt of violating the Philippine tariff and customs law
b. fraud against the customs revenue
c. negligence in record keeping
d. inaccuracy in the transaction value declared for their imported goods

d. inaccuracy in the transaction value declared for their imported goods

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Who is the head of PCAG?
a. Assistant Commissioner appointed by the District Collector
b. Assistant Commissioner appointed by the Commissioner
c. Assistant Commissioner appointed by the President
d. None of the above

c. Assistant Commissioner appointed by the President

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What is the customs procedure where final payment of duties and taxes and other charges at the port of
entry has been made and the legal permit for withdrawal has been granted?
a. Customs clearance for transshipment entries
b. Customs clearance for warehousing entries
c. Customs clearance for transit entries
d. Customs clearance for consumption entries

d. Customs clearance for consumption entries

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Jewel enterprise must be duly registered with what government agency?

a. BOI
b. DTI
c. SEC
d. DOE

a. BOI

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Fuel enterprise must be duly registered with what government agency?
a. BOI
b. DTI
c. SEC
d. DOE

d. DOE

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If a criminal case in the performance of his function (extortion under Section 1431, CMTA) were to be filed
against him, who shall conduct the preliminary investigation to determine the probable cause?
a. BOC
b. SOF
c. CTA
d. Ombudsman

d. Ombudsman

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What is the maximum validity of ANL?
a. 30 calendar days from the date of issuance
b. 30 working days after the date of issuance
c. 60 days from the date of issuance
d. 60 days after the date of issuance

c. 60 days from the date of issuance

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Which of the following is not a freezone under CAO 1-2019?
a. Cagayan Special Economic Zone
b. Zamboanga City Special Economic Zone
c. Aurora Special Economic Zone
d. Freeport Area of Batanes

d. Freeport Area of Batanes

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Does PLCO suspend nor prohibit the importer to lodge the goods declaration?
a. Yes
b. No
c. Yes, PLCO suspend the customs clearance process
d. No, PLCO does not however when lodged, it will convert to AO and shall suspend the customs
clearance process

d. No, PLCO does not however when lodged, it will convert to AO and shall suspend the customs
clearance process

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Under the tariff reciprocity rule, determine which rate to apply on the below if the goods originate in China.
NT rate (Exporting country): 10%
MFN rate (Importing country): 25%
ST rate (Importing country): 20%
a. 10%
b. 25%
c. 20%
d. 0%

c. 20%

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Under the tariff reciprocity rule, determine which rate to apply on the below if the goods originate in China.
ST rate (exporting country): 20%
MFN rate (exporting country): 20%
NT rate (importing country): 0%
MFN rate (importing country): 1%
a. ST rate 20%
b. MFN rate 20%
c. 0%
d. 1%

d. 1%

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In case of advance ruling in tariff classification, how many days should the applicant submit the additional
documents or allow on-site verification?

a. 7 days before
b. 5 days before
c. 10 days before
d. 30 days before

c. 10 days before

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What type of agricultural products may be dumped?
a. Products classified under Chapter 1-24 of the HS
b. Those falling under Chapter 25-97 of the HS
c. Selected items classified under Chapter 1-24
d. All items from Chapter 1-97 may be dumped

a. Products classified under Chapter 1-24 of the HS

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What is the outcome of failure of the protestant to post a surety bond?
a. Dismissal of the application
b. Guilty beyond a reasonable doubt
c. Case will be elevated to the CTA
d. Decision will be in favor of the government

a. Dismissal of the application

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Which of the following instances allows imposition of a special safeguard measure?
a. its cumulative import volume in a given year exceed its trigger volume
b. its actual CIF import price is higher than its trigger price
c. its import volume in a given year exceeds its trigger volume
d. none of the above

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a. its cumulative import volume in a given year exceed its trigger volume

What can the investigating authorities do if the exporting enterprises refuse to cooperate, impede an
investigation or make incorrect/incomplete information?
a. the authorities can decide on the basis of the best information available
b. the authorities can decide on the basis of dutiable value
c. the authorities can decide on the basis of the information of different sources
d. none of the above

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a. the authorities can decide on the basis of the best information available

Can the Commission recommend the application of general safeguards on a bilateral or selective basis?

a. No. One of the major guiding principles of the WTO Agreement on Safeguards is that such
measures be applied on a non-selective or MFN basis

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a. No. One of the major guiding principles of the WTO Agreement on Safeguards is that such
measures be applied on a non-selective or MFN basis

Under what circumstances can a petition be rejected and the investigation terminated in the case of a
product originating from a developed country? (please double check if it is developed or developing country)
a. amount of subsidy is de minimis, i.e., less than 1%
b. volume is negligible
c. injury is negligible
d. all of the above

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d. all of the above

Which of the following is not an element of countervailing measure? a. Price difference b. Like product c. Injury d. Causal link

a. Price difference

Is it mandatory for the Tariff Commission to notify all interested parties with their decision before making final determination?

Yes, because TC’s judgement is final and definitive measure shall not in any way stop and suspend once the decision has been made unless appealed to CTA.

The importing government may take temporary safeguard measures against imports if the products at issue are being imported except: a. increased quantities b. either absolute or relative to domestic production c. under such conditions as to cause or threaten to cause minor injury to the domestic industry. d. all of the above

c. under such conditions as to cause or threaten to cause minor injury to the domestic industry.

This term refer to a system to secure and monitor premises, storage and production areas of CBWs including the safety of the personnel. a. Container security feature b. Security system c. Physical security feature d. Security monitoring system

c. Physical security feature

When shall the goods with tariff classification issue involving difficult or highly technical question be finally assessed? a. Upon reclassification of customs officer b. Upon receipt of the Resolution of the District Collector c. Upon receipt of the ruling of the TC adopting the classification of goods with higher tariff rate d. Upon ruling of the SOF is the TC adopted the classification of goods with higher tariff rate

c. Upon receipt of the ruling of the TC adopting the classification of goods with higher tariff rate

When may Dispute Settlement involving mixed issues cannot be resolved simultaneously? a. when the Bureau lacks personnel b. when one issue needs longer time to be resolved c. when tariff classification is indispensable to the resolution of others d. all of the above

c. when tariff classification is indispensable to the resolution of others

When shall the goods be deemed abandoned if the importer fails to mark the goods?

thirty (30) calendar days after the receipt of Notice to Mark.

Who among the following may enter customs offices or facilities without the risk of getting prosecuted for trespassing? a. a duly registered customs broker b. representatives of the importer c. BSCA students conducting research d. a job applicant

a. a duly registered customs broker

When shall the Decree of Abandonment become final and executive?

Upon the issuance of decree of abandonment

Which of the following is NOT a power of the President under the CMTA? a. to appoint officials of the BOC, TC and DOF b. to open or close any port c. to subject premises to customs jurisdiction d. to declare as habit forming narcotics or synthetic drugs

a. to appoint officials of the BOC, TC and DOF

nauthorized tugboats and other vessels shall keep away from such vessels engaged in foreign trade at a distance of

Not less than 50 meters

When shall be the schedule for physical or non-intrusive inspections of the goods subject to PLCO?

Within 48 hours from the discharge of the last package or issuance of the PLCO, whichever is later.

What is the period wthin which the District Collector must resolved a Valuaton issue? a. within 5 days from the submission of the position paper b. within 10 days from the submission of the position paper c. within 15 days from the submission of the position paper d. within 20 days from the submission of the position paper

c. within 15 days from the submission of the position paper

The following may apply for an advance ruling for valuation and roo. Who is not included? a. importer b. local exporter c. authorized agent of importer d. authorized agent of foreign exporter

b. local exporter

This term refers to the existence of such facts and circumstances as which could lead a reasonably discreet and prudent man to believe that an offense has been committed and the items or objects sought in connection with said offense or subject to seizure and destruction by law are in the place to be searched.

Probable cause

Who issues WSD? a. Commissioner b. Deputy Commissioner c. President d. District Collector

d. District Collector

Who may issue the Deputization Order?

Commissioner of customs only

Who may issue the Mission Order?

Commissioner or other customs officers authorized in writing by the Commissioner

Pursuant to a Letter of Authority, the duly authorized Customs Officer shall: Enter the premises where the smuggled goods are suspected to be stored in the presence of the lawful occupant or in their absence,

any two (2) witnesses who are residents of the same locality

Section 410 of CMTA:

Entry of Goods in Part for Consumption and in Part for Warehousing

an investigative technique of allowing an unlawful or suspect consignment of any prohibited or regulated articles to enter into, pass through or exit out of the country

Controlled delivery

this refers to the customs procedure under the RKC as temporary admission in which certain goods can be brought into the customs territory conditionally relieved from payment of import

Conditional importation

CAO 16 2019

Atleast 30%

Appeal the decision of commissioner

Within 20 WORKING days

Not a power of of the president

To appoint the secretary of finance

1st and 2nd shipment

Request the collector to allow the giving of a general security to cover all the remaining shipments pending the resolution

Transaction value

Ot is based on the SELLING PRICE in the country of IMPORTATION

Duty is to ascertain and at all times be informed

Tariff commission

Mixed Flashcards

(52 cards)