true or false

Question 1

traditional image of customs officials is often portrayed as uniformed man and women st the frontier post or airports

Answer 1

false, its uniformed man OR women

Question 2

physical presense of customs at gateway of the country means checks can be conducted in real time after the decision is made to release a consignment of goods

Answer 2

false,

before the decision is made to release consignment of goods

Question 3

it can also act as the deterrent to would be gangster

Answer 3

false, fraudster

Question 4

excessive and time consuming checks at the point of clearance can be productive

Answer 4

false, counterproductive

Question 5

modern int’l commerce works to tight deadlines. nat’l economic benifits cannot be derived as a result of smooth and timely clearance of goods

Answer 5

true
false, can be derived

Question 6

majority of large trade involves int’l corporation with global network and complex biz and supply chain

Answer 6

false, majority of int’l trade involves large corp

Question 7

the limited documentation required to be produced at the time of importation does provide the whole picture and context of a commercial transaction/ which is necessary to determine the INTER ALIA, the correct customs value, classification and entitilement to preparation of origin.

Answer 7

false, does NOT provide the whole picture
false, entitilement of the PREFERENTIAL origin

Question 8

most of the time it becomes unfeasable for customs to make conclusive decision regardign duty liability in the narrow time frame available.

Answer 8

true, it is CONCLUSIVE decision and duty LIABILITY in narrow time time available

Question 9

it is not appropriate to delay whilst resolving such inquiries

Answer 9

false, there is an exception. UNLESS FRAUD IS SUSPECTED

Question 10

many administration concentrates their control on post importation/ exportation environment whilst selecting retained and trageted checks at the frontier

Answer 10

false, whilst RETAINING SELECTED and targeted checks

Question 11

by application of customs post clearance and risk based approach customs are able to target their resources more effectively and work with partnership with biz community to improve compliance level and facilitate trade

Answer 11

true.
by APPLICATION of POST CLEARANCE and RISK BASED APPROACH
to IMPROVE COMPLIANCE LEVEL and FACILITATE TRADE

Question 12

PCA process can be defined as structured examination of biz relevant commercial system , sales contract, financial and nonfinancial records, phy. stocks and other assets as a means to measure and improve compliance

Answer 12

true,
structured exam
of
-biz relevant commercial system
-sales contract
-financial and non financial records
-physical stocks
-other assets (means to measure and improve compliance)

Question 13

a dynamic risks program is indespensable for PCA

Answer 13

true, INDESPENSABLE

Question 14

PCA is not standalone process.

Answer 14

true. true tlaga yan hehe

Question 15

PCA is needs to be embedded in wider facilitation context, allowing simplified clearance procedure at the borders, warehousing procedure and other customs regimes

Answer 15

true

Question 16

customs regime is a is built on a regularly functioning rs between the customs administrations and trader

Answer 16

true, REGULAR FUNCTIONING RS between CA and TRADER

Question 17

customs control are required to be normally migrated from the border to post importation environment (transaction based control, and adopting compliance based on PCA)

Answer 17

true

Question 18

transaction based control samples is based on low and high based transaction

Answer 18

false, LOW and MEDIUM based

Question 19

adopting compliance based on PCA in customs control to be normally migrated is for high risk transaction

Answer 19

True

Question 20

volume 1 is primarily targeted at management kevel to asssist with the development and administration of PCA PROGRAMME. volume 2 is focuses on sustainable aspects of PCA with practical and checklist for auditing officials.

Answer 20

true
false, volume 2 focuses on OPERATIONAL aspects of PCA

Question 21

PCA should not be confused by INTERNAL AUDIT because it may be useful for management purpose and part of integrity program BUT quite DISTINCT from the concept of PCA

Answer 21

TRUE

Question 22

PCA is not one to one with AEO validation/audit but they can complement each other during diff stages of process

Answer 22

true, PCA is NOT ONE TO ONE with AEO.

Question 23

validation / audit seeks to verify whether the applicant meets. AEO continue to meet, the requirements of its scope of audit based.

Answer 23

true
false, its scope of AUTHORIZATION

Question 24

PCA invoives examination of teaders systems, accounting adn ither biz records and premises to teamst and measure compliance of information submitted for authorized agent

Answer 24

false, submitted for CUSTOMS DECLARATON

Question 25

feedbacks result from PCA work conducted in applicant or approved AEO can be used as part of information gathering during AEO validation process and vice versa

Answer 25

true

Question 26

if company is already an AEO, any PCA should take into account validations in order to avoid dumplication

Answer 26

true, IF AEO, PCA shoukd take inti acc

Question 27

it is highly recomended that risk based selection criteria are used to determine which customs declarations will be verified

Answer 27

true

Question 28

to facilitate pca it is necessry to implement legislation which provides customs with legal basis to conduct an audit and also sets out the right ls and obligations of auditee

Answer 28

true

Question 29

not each customs administration can develop laws and regulation ls based on national requirements or in cases where customs union exists

Answer 29

false, EACH CUSTOMS ADMINISTRATION CAN DEVELOP LAWS AND REGULATIONS

Question 30

the scope and coverage of pca namely which person may be subj to an audit should not defined in customs laws and regulations

Answer 30

false, it SHOULD be CLEARLY DEFINED

Question 31

customs law ang regukations should provide members conducting pca with the authority to conduct an audit and at premises of auditee and broker

Answer 31

false
should provide OFFICERS
at premises of auditees and AUDITORS

Question 32

an obligation should be confidential

Answer 32

true

Question 33

when the scope of auditees is expanded to persons other than declarants and importers, it will come inti question whether a legal obli for keeping ecord can be imposed on all persons companies designated as COMPLEMENTARY AUDITEES

Answer 33

true

Question 34

he adequacy of powers available to customs administrations under national law needs ti be kept under review and shoukd be modified where the necessary to respond to new national and international commitments

Answer 34

true

Question 35

other non customs legislation relevant of conducting pca

Answer 35

• regulations of biz entities and activities ( commercial law, company law, income tax law)
• import /export licensing requirements
• foreign currency control
  -obligations deriving from binding UN security council resolutions: chapter VII UN CHAPTER

Question 36

PCA has an interface with many other areas within customs dept ( risk management, intelligence sharing, enforecement, debt/revenue collection and legal support ).

Answer 36

true

Question 37

the operational structure should therefore reflect and facilitate close working and effective communication aming these areas and these agencies

Answer 37

false, ORGANIZATIONAL and MANAGEMENT structure

Question 38

pca program will be driven by a central team responsible for managing audit program

Answer 38

true

Question 39

administration will or can set up one or more operational pca units

Answer 39

false it can but DEPENDING ON THE SITUATION OF PARTICULAR COUNTRY

Question 40

read organizational structure pg 13 to see facts

Answer 40

o.o