TITLE 2: CHAPTER 1: GENERAL ADMINISTRATION

Question 1

Sec. 200

Answer 1

Chief Officials of the Bureau

Question 2

The Bureau shall be headed by a Commissioner and shall be assisted by ________________.
a. at least 3 but not more than 6 Deputy Commissioner.
b. at least 3 but not more than 7 Deputy Commissioner.
c. at least 4 but not more than 6 Deputy Commissioner.
d. at least 4 but not more than 7 Deputy Commissioner.

Answer 2

c. at least 4 but not more than 6 Deputy Commissioner.
(Based on Sec. 200.)
Note:
This was lifted from sec. 601 of the TCCP with modification. This amended the number of Chief Officials of the Bureau of Customs from 5 Deputy Commissioner to at least 4 Deputy Commissioner, but not more than 6 with the mandate that at least majority of the Deputy Commissioners shall come from the ranks of the Bureau

Question 3

According to Sec. 200, the Commissioner shall be appointed by the _________________.

Answer 3

President of the Philippines
(Based on Sec. 200.)

Question 4

According to Sec. 200, the Deputy Commissioner shall also be appointed by the _________________ and at least majority of whom shall come form the ranks of the Bureau.

Answer 4

President
(Based on Sec. 200.)

Question 5

If the Commissioner is appointed by the President. the who appoint the Deputy Commissioners?

Answer 5

President
According to Sec. 200, Deputy Commissioner shall also be appointed by the President and at least majority of whom shall come form the ranks of the Bureau.
(Based on Sec. 200.)

Question 6

Sec. 201

Answer 6

Powers and Functions of the Commissioner

Question 7

True or False
One of the power and function of the Commissioner is:
Exclusive and original jurisdiction to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance.

Answer 7

True
Based on Sec. 201

Question 8

True or False
One of the power and function of the Commissioner is:
Exercise any customs power, duties and functions, directly or indirectly

Answer 8

True
Based on Sec. 201

Question 9

True or False
One of the power and function of the Commissioner is:
Review any action or ruling of any customs officer performed pursuant to the provisions of this Act.

Answer 9

False
Review any action or decision of any customs officer performed pursuant to the provisions of this Act.

(Based on Sec. 201)

Question 10

True or False
One of the power and function of the Commissioner is :
Review and decide dispute settlement and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA)

Answer 10

False
Review and decide dispute assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA).

(Based on Sec. 201)

Question 11

Bonus!!!!
READING TIME!!

Answer 11

One of the power and function of the Commissioner is:
e. Delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher except for the following powers and functions.:
i. Promulgation of rules and regulations.
ii. Issuance, revocation or modification of rulings; and
iii. Compromise or abatement customs obligations.

(Based on Sec. 201)

Question 12

True or False
The power and function of the Commissioner as stated in subparagraph (f) and (g) are:
f. Assignment or reassignment of any customs officer subject to the approval of the Secretary of Finance; Provided, That District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for more than three (3) years; and
g. Perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws.

Answer 12

True
Based on Sec. 201

Question 13

Sec. 202

Answer 13

Functions of the Bureau

Question 14

True or False
One of the functions of the Bureau is:
Assessment and collection of customs revenues from imported goods and other duties, fees, charges, fines and penalties accruing under this Act.

Answer 14

True
Based on Sec. 202

Question 15

True or False
One of the functions of the Bureau is:
Simplification and Harmonization of customs procedures to facilitate movement of goods in international trade.

Answer 15

True
Based on Sec. 202

Question 16

True or False
One of the functions of the Bureau is:
Border control to prevent smuggled goods.

Answer 16

True
Based on Sec. 202

Question 17

True or False
One of the functions of the Bureau is:
Prevention and suppression of smuggling and other customs fraud.

Answer 17

True
Based on Sec. 202

Question 18

True or False
One of the functions of the Bureau is:
Facilitation and security of international trade and commerce through an informed compliance program.

Answer 18

True
Based on Sec. 202

Question 19

True or False
One of the functions of the Bureau is:
Supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce.

Answer 19

True
Based on Sec. 202

Question 20

True or False
One of the functions of the Bureau is:
Supervision and control over the handling of foreign mails arriving in the Philippines for the Purpose of Collecting revenues and preventing the entry of contraband.

Answer 20

True
Based on Sec. 202

Question 21

True or False
One of the functions of the Bureau is:
Supervision and control on all import and export cargoes, landed or stored in piers, airports, terminal facilities, including terminal container yards and freight stations for the protection of government revenue and prevention of entry of contraband.

Answer 21

True
Based on Sec. 202

Question 22

True or False
One of the functions of the Bureau is:
Conduct a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel while ensuring that the Bureau remains financially sound and sustainable.

Answer 22

True
Based on Sec. 202

Question 23

True or False
One of the functions of the Bureau is:
Exercise of exclusive original jurisdiction over forfeiture cases under this Act

Answer 23

True
Based on Sec. 202

Question 24

True or False
One of the functions of the Bureau is:
Enforcement of this Act and all other laws, rules and regulations related to customs administration.

Answer 24

True
Based on Sec. 202

Question 25

In a simple way, innumerate the functions of the BUREAU

Answer 25

a. Assessment and collection of customs revenues on imported goods. b. Simplification and harmonization of customs procedures c. Border control d. Prevention and suppression of smuggling e. Facilitation and security of international trade and commerce f. Supervision and control over the entrance and clearance of vessels and aircraft g. Supervision and control over the handling of foreign mails h. Supervision and control on all import and export cargoes i. Conduct a comprehensive study j. Exercise of exclusive original jurisdiction over forfeiture cases k. Enforcement of this Act

Question 26

Sec. 203

Answer 26

Annual Report of the Commissioner

Question 27

To whom shall the Commissioner submit an annual report on the performance of the Bureau, on or before March 31 of the following year.

Answer 27

1. President, 2. the Congress of the Philippines, and 3. the National Economic and Development Authority (NEDA) Note: It was lifted from sec. 607 of the TCCP, with simplifications by only requiring Commissioner to submit an annual report to the President, the Congress of the Philippines, and the National Economic and Development Authority (NEDA) without the need to furnish copies to the Department of Finance, Tariff Commission, NEDA, Central Bank of the Philippines, Board of Investments, Department of Budget, and other economic agencies of the government. The annual report shall be submitted on or before March 31, of each year.

Question 28

Sec. 204

Answer 28

Promulgation of Rules and Regulations

Question 29

According to the Sec. 204, The Commissioner, subject to the approval of ________________, shall promulgate rules and regulations for the enforcement of this Act.

Answer 29

Secretary of Finance

Question 30

True or False According to the Sec. 204, The Commissioner shall regularly prepare and publish an updated customs manual, and the rules, regulations and decisions of the Bureau.

Answer 30

True

Question 31

According to the Sec. 204, The Commissioner shall furnish the Congress of the Philippines, the NEDA and the ______________ with electronic copies with department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to this Act.

Answer 31

Tariff Commission

Question 32

Sec. 205

Answer 32

Copies of Goods Declaration

Question 33

According to the Sec. 205, to whom shall the Commissioner shall furnish electronic copies of all customs goods declaration processed and cleared by the Bureau?

Answer 33

1. NEDA 2. Philippines Statistics Authority (PSA) 3. Bureau of Internal Revenue (BIR) 4. Tariff Commission

Question 34

True or False Upon request, the Tariff Commission shall have access to, and the right to be furnished with copies of liquidated goods declaration and other documents supporting the goods declaration as finally filed in the Commission on Audit (COA). For this purpose, the Bureau shall maintain electronic records of goods declaration and other documents supporting the declaration.

Answer 34

True Based on Sec. 205 Note: It was lifted from Sec. 609 of the TCCP with modifications by allowing the Tariff Commission to have access to the liquidated goods declaration record, and mandates the optimum use of ICT in maintaining records of goods declaration and other supporting documents