WEEK 2

Question 1

shall designate and establish warehouses for use as public and
private bonded warehouses, yards, or for other special purposes

Answer 1

District Collector, subject to the approval
of the Commissioner

Question 2

All such warehouses and premises shall be subject to the supervision of the _____________ who shall impose such conditions as may be deemed necessary for the protection of the revenue, and of the goods stored therein.

Answer 2

District Collector

Question 3

In the exercise of the District Collector’s supervisory functions herein and in
the Bureau’s implementation of this chapter, existing contracts of private operators with
appropriate government agency or regulator, such as, but not limited to, __________________________________________and their respective authorities and powers already granted by law pertinent to such
contracts, shall not be impaired or adversely affected.

Answer 3

the Philippine Ports
Authority (PPA), Subic Bay Metropolitan Authority (SBMA) and Phividec Industrial Authority
(PIA)

Question 4

Goods manufactured in whole or in part of imported materials, and intended for
exportation, may be made and manufactured in a bonded manufacturing warehouse subject
to the following conditions;

Answer 4

(1) The manufacturer shall file sufficient security for the faithful observance of all laws, rules and regulations applicable thereto;
(2) The application for the establishment of bonded warehouses must be made in
writing and filed with the customs officer, describing the premises, the location, and capacity of the same, and the purpose for which the building is to be used, pursuant to Section 804 of this Act;
(3) From the receipt of the application, the customs officer shall examine the premises,
evaluate its location, construction, and means provided for the safekeeping of the goods;
(4) The customs officer may authorize the establishment of the customs bonded warehouse, and accept a bond for its operation and maintenance if the applicant was compliant with the prescribed requirements; and
(5) The operator of the bonded warehouse shall pay an annual supervision fee in an amount to be fixed by the Commissioner.

Question 5

Customs bonded
warehouses may be classified as ______________

Answer 5

either manufacturing or nonmanufacturing.

Question 6

Types of Manufacturing Customs bonded warehouse:

Answer 6

(a) miscellaneous customs bonded warehouse;
(b) customs common bonded warehouse; or
(c) industry-specific bonded warehouse.

Question 7

Nonmanufacturing customs bonded warehouse include:

Answer 7

(a) public bonded warehouse;
(b) private bonded warehouse; or
(c) other customs facilities.

Question 8

Types of Customs Facilities and Warehouses (CFWs):

Answer 8

(a) Container yard;
(b) Container freight station;
(c) Seaport warehouses; and
(d) Airport warehouses.

Question 9

Who create or dissolve certain types of warehouse?

Answer 9

Secretary of Finance may, upon the recommendation of the
Commissioner, Subject to consultation with the NEDA and the DTI, and based on prevailing economic circumstances

Question 10

Application for the establishment of CBW and CFW shall be filed with the _________ where the CBW or CFW is located, describing the premises, location, capacity and purpose thereof.

Answer 10

District Collector

Question 11

Upon receipt of such application, the _____________shall examine the premises of such
proposed warehouse, particularly its location, construction and storage facilities.

Answer 11

District Collector

Question 12

may authorize the establishment of customs warehouses, and accept the required security for its operation and maintenance.

Answer 12

District Collector, with the approval of the Commissioner

Question 13

who shall pay the annual supervision fee for CBW and CFW as determined by the Commissioner?

Answer 13

operator of such CBW and CFW

Question 14

Who determined the annual supervision fee for CBW and CFW?
a. Collector of Customs
b. Secretary of Finance, recommended by Commissioner
c. District Collector with Approval of Commissioner
d. Commissioner
e. Operator of CBW or CFW

Answer 14

d. Commissioner

Question 15

True or false
The operator of a CBW or CFW shall comply with the customs requirements on establishment, security, suitability and management, including stock-keeping and accounting of the goods, of the CBW or CFW.

Answer 15

True

Question 16

True or False
Upon lawful demand, the operator of a CBW or CFW shall allow authorized representatives of the Bureau access to the premises at a reasonable time, and to all documents, books and records of accounts pertaining to importations and exportation operations.

Answer 16

Upon lawful demand, the operator of a CBW or CFW shall allow authorized representatives of the Bureau access to the premises at a reasonable time, and to all documents, books and records of accounts pertaining to the operations of the CBW or CFW.

Question 17

In case of loss of the goods stored in a CBW or CFW due to operator’s gross negligence
or willful misconduct, who shall be liable for the payment of duties and taxes due
thereof?
a. operator
b. consignee
c. customs officer
d. district collector

Answer 17

a. operator

Question 18

True or False
The government assumes the legal responsibility over the safekeeping of goods
stored in any customs warehouse, yard or premises, In case of loss of the goods stored in a CBW or CFW due to operator’s gross negligence or willful misconduct.

Answer 18

False
The government assumes NO legal responsibility over the safekeeping of goods
stored in any customs warehouse, yard or premises, in case of loss of the goods stored in a CBW or CFW due to operator’s gross negligence or willful misconduct

Question 19

The ___________shall, for customs
purposes, exercise control over, direct and manage CBWs and CFWs pursuant to Section
303 of this Act and likewise over the goods thereat pursuant to Section 301 of this
Act: Provided, That the Bureau shall not be liable for any loss or damage of the goods
stored for safekeeping in any CBW, CFW, yard or premises.
a. Department of Finance
b. Bureau
c. Commissioner
d. District Collector

Answer 19

Bureau

Question 20

Who may discontinued the use of any CBW and CFW when conditions so warrant, or upon receipt of a written request from the operator thereof?

Answer 20

District Collector

Question 21

Where dutiable goods are stored
in such premises (CFW and CBW), the same must be removed at the risk and expense of the
__________

Answer 21

operator

Question 22

Discontinuance of the use of any warehouse shall be effective upon approval thereof by the __________ who shall, within ten (10) days, inform the Commissioner of such action in writing.

Answer 22

District Collector

Question 23

True or False
Notice of discontinuance made by the operator shall result in the discharge from any duties, taxes, fees and other charges imposed on dutiable goods in said warehouse.

Answer 23

False
Notice of discontinuance made by the operator shall NOT result in the discharge from any duties, taxes, fees and other charges imposed on dutiable goods in said warehouse.

Question 24

For goods declared in
the entry for warehousing in CBWs, the _______________ shall require the importer to post a sufficient security equivalent to the computed duties, taxes and other charges, conditioned upon the withdrawal of the goods within the period prescribed by Section 811 of this Act or the payment of duties, taxes and other charges and compliance with all importation requirements.

Answer 24

District Collector

Question 25

When shall imported goods be withdrawn from the CBWs ?

Answer 25

when necessary withdrawal permit has been filed, together with any related document

Question 26

Goods entered under sufficient security as provided in Section 1507 of this Act may be withdrawn from CBWs at any time for consumption, transit, or exportation. The withdrawal must be made by the ___________ or its duly authorized representative.

Answer 26

CBW operator

Question 27

True or False All goods entered into the CFWs shall be subject to the filing of a goods declaration within the period specified under Section 407 of this Act.

Answer 27

True

Question 28

Period storage in CBWs

Answer 28

maximum period of 1 year from the time of arrival for perishable: 3 months from the date of arrival, extendable for another 3 months.

Question 29

True or False Goods not withdrawn in CBWs after the expiration of the prescribed period shall be deemed as abandoned, as provided under Section 1129 of this Act

Answer 29

True

Question 30

who shall establish a reasonable storage period limit beyond one (1) year for bonded goods for manufacturing and intended for export, the processing into finished products of which requires a longer period based on industry standard and practice.

Answer 30

Commissioner in consultation with the Secretary of Trade and Industry subject to the approval of Secretary of Finance

Question 31

Goods duly entered for warehousing in CBWs shall be exempt from duty and tax within the allowed period for storage unless withdrawn for __________________, in which case, such withdrawal will be subject to the applicable rules and regulations on the liquidation of the warehousing entry.

Answer 31

consumption, exportation or transit to a free zone or another CBW

Question 32

Who shall kept an account of all goods delivered to a CBW?

Answer 32

Bureau

Question 33

Who made a report containing ta detailed statement of all imported goods entered and withdrawn from the CBW?

Answer 33

CBW Operator

Question 34

A report shall be made by the CBW operator containing a detailed statement of all imported goods entered and withdrawn from the CBW. Who specify the format of the report and may require electronic submission? a. Bureau b. District Collector c. Commissioner d. Secretary of Finance

Answer 34

a. Bureau

Question 35

All documents, books, and records of accounts concerning the operation of any CBW shall, upon demand, be made available to the ____________ or the representative of the District Collector for examination or audit. For record purposes, all documents shall be kept for three (3) years.

Answer 35

District Collector

Question 36

Goods such as food, medicine, equipment and materials for shelter, donated or leased to government institutions and accredited private entities for free distribution to or use of victims of calamities shall be treated and entered as _______________.

Answer 36

relief consignment

Question 37

Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and subject to a ________________.

Answer 37

simplified customs procedure

Question 38

Readings!!!!!!

Answer 38

Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and subject to a simplified customs procedure. The Bureau shall provide for: (a) Lodging of a simplified goods declaration or of a provisional or incomplete goods declaration subject to completion of the declaration within a specified period; (b) Lodging, registering and checking of the goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival; (c) Clearance beyond the designated hours of business or away from customs offices and waiver of any corresponding charges; and (d) Examination and/or sampling of goods only in exceptional circumstances.

Question 39

Who shall joint forces to issue the rules and regulations for the implementation of Section 120. Relief Consignment

Answer 39

DOF and DSWD

Question 40

True or False Relief consignment, as defined in Section 120, imported during a state of calamity and intended for a specific calamity area for the use of the calamity victims therein, shall be exempt from duties and taxes.

Answer 40

True

Question 41

The Bureau shall provide __________ customs procedure for traveler and baggage processing based on international agreements and customs best practices.

Answer 41

simplified

Question 42

True or false Travelers shall be permitted to export goods for commercial purposes, subject to compliance with the necessary export formalities and payment of export duties, taxes and charges, if any.

Answer 42

True

Question 43

Postal item or mail shall include ____________and_______, as described in international practices and agreements, such as the Acts of the Universal Postal Union (AUPU), currently in force.

Answer 43

letter-post and parcels

Question 44

True or False A modified procedure shall be used in the clearance of postal item or mail, including the collection of the applicable duties and taxes on such items or goods.

Answer 44

False A simplified procedure shall be used in the clearance of postal item or mail, including the collection of the applicable duties and taxes on such items or goods.

Question 45

Postal item or mail shall include letter-post and parcels, as described in international practices and agreements, such as the ____________ , currently in -force.

Answer 45

Acts of the Universal Postal Union (AUPU)

Question 46

When all the information required by the customs are available in the special declaration form for postal items as provided in the AUPU or similar international agreements, the special declaration form and supporting documents shall be the ___________.

Answer 46

goods declaration

Question 47

The special declaration form and supporting documents shall be the goods declaration. Except:

Answer 47

a separate goods declaration shall be required for the ff: a) Goods whose value fall within the level that the Commissioner has determined to be taxable and thus must be covered by a goods declaration; (b) Prohibited and regulated goods; (c) Goods, the exportation of which must be certified; and (d) Imported goods under a customs procedure other than for consumption.

Question 48

The Bureau shall provide simplified customs procedures based on international standards and customs best practices for air shipments considered as ________and __________.

Answer 48

time-sensitive and requiring pre-arrival clearance.

Question 49

True or False Express shipments of accredited air express cargo operators may be released prior to the payment of the duty, tax and other charges upon posting of a sufficient security.

Answer 49

True

Question 50

When may Express shipments of accredited air express cargo operators be released prior to the payment of the duty, tax and other charges.

Answer 50

upon posting of a sufficient security

Question 51

True or False The Bureau may establish and implement a voluntary program on advance customs clearance and control on containerized cargoes. The details of the voluntary advance customs clearance shall be subject to the rules and regulations to be issued by the Bureau after conducting the necessary public hearings and consultations with the concerned sectors.

Answer 51

True

Question 52

Public Bonded Warehouse in Airports are re-classified as _____________________ a. Industry Specific Customs Bonded Warehouse (ICBW) b. Manufacturing Bonded Warehouse (MBW) c. Public Bonded warehouse d. Customs Facilities and Warehouse (CFW)

Answer 52

d. Customs Facilities and Warehouse (CFW)

Question 53

True or False Authority to operate a CBW is personal to the warehouse operator and shall not be transferred or assigned for whatever reason.

Answer 53

True

Question 54

Importer shall, within a non-extendible period of ___________ from the date of complete and full exportation, submit the complete docs required for the liquidation of the entry.

Answer 54

60 days

Question 55

Who shall assign a warehouse number for all CBWs including accredited members of CCBWs for all authority to operate granted?

Answer 55

Warehousing Coordinating Division (WCD) under the Office of the Deputy Commissioner, AOCG

Question 56

Authority to operate a CBW shall b valid for ____________ counted from the date of the approval of the application for establishment.

Answer 56

3 years

Question 57

The application for renewal of authority to operate a CBW shall be filed ______________________.

Answer 57

Not later than 90 days but not earlier than 120 days before its expiration.