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Customs > SCO Exam > Flashcards

SCO Exam Flashcards

1
Q

Statutory timeframe imposed for the refund of duty

A

6 Months

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2
Q

PATI

Deadlines that apply to applications and refusals

A

6 weeks after receipt

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3
Q

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

A

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

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4
Q

What is Risk-Based Approach of Money Laundering?

A

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.

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5
Q

Who qualifies for a refund?

A

Any person who paid such duty or other money

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6
Q

Definition of “personal information”

A

means information recorded in any form about an identifiable individual

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7
Q

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

A

World Customs Organization (WCO)

Headquartered in Brussels, Belgium
Official Languages - French & English

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8
Q

Sources of information related to disciplinary offences including:

A

CECC
Public Service Commission Regulations 2001
CBA

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9
Q

How an Importer requests a review?

A

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

Send a “Review Notice” to the Collector of Customs

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10
Q

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

A

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

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11
Q

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

A

deliver by electronic means to a customs officer a manifest

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12
Q

What are the Stages of Money Laundering?

A

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.

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13
Q

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

A

30 Days

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14
Q

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

A

Bridgetown Declaration (1999) - Integrity

Arusha Declaration (1993) - Integrity and Governance

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

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15
Q

Act/Legislation that the Agreement supersedes the CBA

A

Employment Act 2000

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16
Q

Identify the purpose of the Risk Based Approach

A

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

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17
Q

When a refund can be requested

A

Whenever any import duty or other money is paid by mistake

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18
Q

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

A

Proof of the mistake

Within 6 months after the payment.

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19
Q

Relevance of the Customs Department Amendment Act 2014?

A

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

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20
Q

Identify the integrated computer system that Bermuda Customs has implemented

A

CAPS - Customs Automated Processing System (1999)

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21
Q

Explain the term transshipment

A

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

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22
Q

Level of penalty for failing to deliver manifest

A

Level 4 - $12,000

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23
Q

Procedure which governs the importation of live fish

A

A permit from DENR

24
Q

Functions and responsibilities of the committees and commissions in the WCO

3points

A

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

25
Q

What is the Passenger departure tax rate?

A

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

26
Q

Responsibility of the Accounting Officer?

Who is the Accounting Officer?

A

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

27
Q

Goods exempt from wharfage

A

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

28
Q

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

A

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

29
Q

Size of the WCO membership?

A

Membership Size: 183

30
Q

Requirement to declare cash or a negotiable instrument?

A

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

31
Q

Grievance Process - Stage 3

A

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.

32
Q

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

A

the original decision stands (deemed confirmation); and

you have the right to appeal to the Tribunal

33
Q

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

A 
Transaction value (primary method)
Transaction value of identical goods
Transaction value of similar goods
Deductive method
Computed method
Fall-back method
34
Q

Customs Tariff Act 1970 Section 2A

Provisions of this section(importantion of goods by any person)

A

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

35
Q

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

A

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

14 days

36
Q

Role of SCO & PCO in Airport Civil Penalties

A

SCO decides if penalty is warranted.

SCO informs PCO if penalty is warranted.

PCO issues Civil Penalty Notice and raises invoice for penalty amount.

37
Q

What is Money Laundering?

A

The process disguising the illegal origin of proceeds of crime

38
Q

What is the purpose of Proliferation Financing?

A

To finance terrorism

39
Q

Stakeholders and their importance to the functioning of the standards?

A

To deepen the implementation of the Framework and associated tools

40
Q

Grievance Process - Stage 2

A

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.

41
Q

% of the WCO Impact on world trade?

A

The impact on world Trade: 98% of world trade

42
Q

Provisions of the Revenue Act 1898 Part VI Section 96

A

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

43
Q

What is Proliferation Financing

A

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

44
Q

Specific information required in terms of a manifest

A

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.

45
Q

How an appeal is started?

A

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

46
Q

Grievance Process - Stage 4

A

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.

47
Q

Designated Yacht Reporting Centers

A

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

48
Q

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

A

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

49
Q

What constitutes a reviewable decision?

A

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

50
Q

Purpose of the CBA

A

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

51
Q

Main requirements of assessing risks

A

To identify, assess and understand the risks;

To apply measures commensurate with those risks

52
Q

Grievance Process - Stage 1

A

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.

53
Q

Tariff contents/Schedules

A 
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
54
Q

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

A

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

55
Q

Projected revenue is to be collected by the Customs Department

A

Estimated 200,610m

Customs (1 decks)

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