SCO Exam

Question 1

Statutory timeframe imposed for the refund of duty

Answer 1

6 Months

Question 2

PATI

Deadlines that apply to applications and refusals

Answer 2

6 weeks after receipt

Question 3

What is the Purpose of the The Retail Shops Act 2008 (Public Notice 29

Answer 3

a practical guide to obtaining duty relief under the Retail Shops
The customs duty in respect of such goods is 0%. FOR CAPITAL INVESTMENTS NOT CONSUMABLE GOODS

Question 4

What is Risk-Based Approach of Money Laundering?

Answer 4

is the implementation of appropriate measures in proportion to the level of risk in the jurisdiction’s specific circumstances.

Stronger measures are applied in higher risk situations and simplified measures in lower-risk situations.

Question 5

Who qualifies for a refund?

Answer 5

Any person who paid such duty or other money

Question 6

Definition of “personal information”

Answer 6

means information recorded in any form about an identifiable individual

Question 7

Identify the global organization(s) that are competent on Customs issues

Answer 7

World Customs Organization (WCO)

Headquartered in Brussels, Belgium
Official Languages - French & English

Question 8

Sources of information related to disciplinary offences including:

Answer 8

CECC
Public Service Commission Regulations 2001
CBA

Question 9

How an Importer requests a review?

Answer 9

Ask for written notification of the reviewable decision from the issuing officer

Send a “Review Notice” to the Collector of Customs

Question 10

Sanctions Framework Entities (7)….. and their Responsibilities

Answer 10

Foreign & Commonwealth office - Negotiates all international sanctions for Bermuda

The Governor - Competent Authority (certain powers are delegated to the Minister) Responsible for making designations under Bermuda’s domestic regime and at the request of another country

The Minister of Legal Affairs - Delegated certain functions by the Governor(Bermuda’s Competent Authority) for implementing financial sanctions, for example in regards to receiving reports and issuing and revoking licences.

Customs Department - Implements trade sanction and embargoes

Department of Immigration - Implements travel bans

Bermuda Police Service - Investigates breaches of financial sanctions

Supervisory Authorities - Regulates for compliance with financial sanction obligations. Can impose monetary penalties

Question 11

What is the requirement of a master of every ship arriving in Bermuda?

Answer 11

deliver by electronic means to a customs officer a manifest

Question 12

What are the Stages of Money Laundering?

Answer 12

Placement - Illegal funds introduced into the financial system

Layering - Moving or converting funds to distance them from the source.

Integration - Illegal funds re-enter the legitimate economy.

Question 13

Timeframes involved and when the time is started for a review?

Answer 13

30 Days

Question 14

Name Titles of the major declarations and conventions, when they came into force and the subject matter?

Answer 14

Bridgetown Declaration (1999) - Integrity

Arusha Declaration (1993) - Integrity and Governance

Kyoto Convention (2006) - Simplification & Harmonization of customs procedures

Question 15

Act/Legislation that the Agreement supersedes the CBA

Answer 15

Employment Act 2000

Question 16

Identify the purpose of the Risk Based Approach

Answer 16

Allow governments and financial institutions to adopt a more efficient allocation of resources to combat ML and TF.

Question 17

When a refund can be requested

Answer 17

Whenever any import duty or other money is paid by mistake

Question 18

What must be proven for a refund of duty, and the relevant timeframe?

Answer 18

Proof of the mistake

Within 6 months after the payment.

Question 19

Relevance of the Customs Department Amendment Act 2014?

Answer 19

delete “Minister of Labour and Immigration” and substitute “Minister responsible for immigration”; and
delete “Minister of Health and Social Services” and substitute “Minister responsible for health”.

Statutory post, COC, ACOC

Question 20

Identify the integrated computer system that Bermuda Customs has implemented

Answer 20

CAPS - Customs Automated Processing System (1999)

Question 21

Explain the term transshipment

Answer 21

The transfer of any goods from any aircraft or vessel arriving in Bermuda to an aircraft or vessel departing to a place outside Bermuda

Question 22

Level of penalty for failing to deliver manifest

Answer 22

Level 4 - $12,000

Question 23

Procedure which governs the importation of live fish

Answer 23

A permit from DENR

Question 24

Functions and responsibilities of the committees and commissions in the WCO

3points

Answer 24

To secure and facilitate global trade through;

Harmonizing the advance electronic cargo information

Each country that joins SAFE framework commits to employing a risk management approach

Receiving request from all nations to perform inbound & Outbound inspections of high risk consignments using non-intrusive equipments

Question 25

What is the Passenger departure tax rate?

Answer 25

Between 1 April and 31 October St. Georges or Hamilton - $20 up to a maximum of $60 Dockyard - $25 up to a maximum of $75

Question 26

Responsibility of the Accounting Officer? Who is the Accounting Officer?

Answer 26

Maintaining adequate systems of internal control. Stewardship of the resources committed to their care. Seeking the advice of their Financial Comptroller or the Accountant General. COC

Question 27

Goods exempt from wharfage

Answer 27

Communion Wafers Unused postage Accompanied personal goods tariff 98.01 Goods imported by the Government of Bermuda. Goods imported by the Corporation of Hamilton or the Corporation of St. George’s. Goods Under Consular Relations Act 1971 Diplomatic Privileges Act 1980

Question 28

Purpose of the WCO Framework of Standards to secure and facilitate trade?

Answer 28

Establish Standards that provide supply chain security & facilitation at a global level to promote certainty and predictability

Question 29

Size of the WCO membership?

Answer 29

Membership Size: 183

Question 30

Requirement to declare cash or a negotiable instrument?

Answer 30

Every person entering, importing or exporting cash or a negotiable instrument is required to make the declaration

Question 31

Grievance Process - Stage 3

Answer 31

If settlement is still not reached, the Union representative together with the officer concerned shall take up the matter with the Permanent Secretary/Department Head. A decision shall be reached within five (5) working days unless otherwise mutually agreed.

Question 32

What happens if the Customs Department does not respond by the specified deadline in carrying out a review?

Answer 32

the original decision stands (deemed confirmation); and | you have the right to appeal to the Tribunal

Question 33

Six relevant methods for determining the customs value of imported goods?

Answer 33

``` Transaction value (primary method) Transaction value of identical goods Transaction value of similar goods Deductive method Computed method Fall-back method ```

Question 34

Customs Tariff Act 1970 Section 2A | Provisions of this section(importantion of goods by any person)

Answer 34

Any person importing can import under the simplified tariff (98.03 25%) or any other heading in the First schedule (the first 97 chapters).

Question 35

An appeal against disciplinary action will be sent to two possible parties. You should know who these parties are, the required timeframe and which kind of appeals they would deal with

Answer 35

Head of the Public Service - Misconduct Public Service Commission - Gross Misconduct 14 days

Question 36

Role of SCO & PCO in Airport Civil Penalties

Answer 36

SCO decides if penalty is warranted. SCO informs PCO if penalty is warranted. PCO issues Civil Penalty Notice and raises invoice for penalty amount.

Question 37

What is Money Laundering?

Answer 37

The process disguising the illegal origin of proceeds of crime

Question 38

What is the purpose of Proliferation Financing?

Answer 38

To finance terrorism

Question 39

Stakeholders and their importance to the functioning of the standards?

Answer 39

To deepen the implementation of the Framework and associated tools

Question 40

Grievance Process - Stage 2

Answer 40

Failing settlement, the officer affected, together with his/her Union representative, shall discuss the matter further with his/her supervisor, who will normally respond within two (2) days.

Question 41

% of the WCO Impact on world trade?

Answer 41

The impact on world Trade: 98% of world trade

Question 42

Provisions of the Revenue Act 1898 Part VI Section 96

Answer 42

Any customs officer having reasonable grounds may detain and search any person and anything that the person is carrying or has under his control. Penalty for obstruction Level 3 amount - $6,000

Question 43

What is Proliferation Financing

Answer 43

providing funds or financial services which are used for stockpiling or use of Weapons of Mass Destruction (WMD)

Question 44

Specific information required in terms of a manifest

Answer 44

Every person on board the ship first and last names, sex, date of birth and nationality; and passport number, country of issue and date of expiry of passport.

Question 45

How an appeal is started?

Answer 45

Serving a “Notice of Appeal” in to the Collector of Customs

Question 46

Grievance Process - Stage 4

Answer 46

Failing settlements senior Union representative shall take up the matter with the Director of Human Resources who, together with he Permanent Secretary/Department Head, will review the situation. This meeting shall be arranged via the Permanent Secretary/Department head. A time limit will be mutual agreed at this meeting.

Question 47

Designated Yacht Reporting Centers

Answer 47

St. Georges Yacht Reporting Center Hamilton Yacht Reporting Center Morgan’s Point Royal Hamilton Amateur Dinghy Club, 25 Pomander Road, Paget St. George’s Dinghy & Sports Club, Cut Road, St. George’s Royal Bermuda Yacht Club, 11 Point Pleasant Road, City of Hamilton

Question 48

Full name of the governmental law enforcement organization that includes Bermuda and Caribbean countries

Answer 48

Caribbean Customs Law Enforcement Council (CCLEC) (40 members)

Question 49

What constitutes a reviewable decision?

Answer 49

Decisions about the amount of customs duty, duty relief and refunds of duty, civil penalties; and the exercise of discretion (e.g. detention or forfeiture of goods; withholding certain certificates or approvals; and record keeping requirements

Question 50

Purpose of the CBA

Answer 50

To set out an Agreement regulating salaries and other terms and conditions of service

Question 51

Main requirements of assessing risks

Answer 51

To identify, assess and understand the risks; To apply measures commensurate with those risks

Question 52

Grievance Process - Stage 1

Answer 52

The Officer shall, in the first instance, raise the matter with his/her immediate supervisor within ten (10) days, who will normally respond within five (5) days. The Officers may, if he/she chooses, have his/her shop steward present when the matter is first raised.

Question 53

Tariff contents/Schedules

Answer 53

``` 1st Schedule - Import 2nd Schedule - Export 3rd Schedule - Goods not subject to refund or drawback 4th Schedule - Goods manufactured in Bermuda Government 5th Schedule - End use Reliefs 6th Schedule - Temporary Import 7th Schedule - Relief for Misc. goods 8th Schedule - Repealed ```

Question 54

Requirements steps/items an importer must take before asking for an appeal?

Answer 54

the grounds of your appeal all the facts which you consider material and relevant to the determination of the appeal your contentions in law based upon such facts a copy of the original decision a copy of any letter notifying you of the outcome of the Customs review

Question 55

Projected revenue is to be collected by the Customs Department

Answer 55

Estimated 200,610m