Abracadebra Foods Inc., an importer of frozen chicken meats from China hired you as their
customs broker. You have filed the goods declaration of their first shipment and declared duly
and taxes in the amount of Php2,500,000. Upon final assessment of the COO, he noticed that
the duties and taxes to be paid should be Php2,950,000. If Abracadebra Foods is dissatisfied
with the decision of the Collector of Customs regarding the amount of duties and taxes due on
your importation, what will you advise the importer?
a. file a protest before the Court of Tax Appeals
b. file a motion for reconsideration
c. elevate the matter to the Commissioner of Customs
d. file a protest before the Collector of Customs
d. file a protest before the Collector of Customs
25x20’ container of Carlos J. Solera Gran Reserve arrived at the Port of Batangas. Upon filing
of the corresponding entry, the customs examiner found out that the documents submitted lack
the Certificate of Product Registration covering the shipment. Relative to this, absence of the
required import/clearance, license or permit will lead to:
a. abandonment of the shipment
b. seizure of the shipment
c. forfeiture of the shipment
d. rejection of the formal entry declaration
c. forfeiture of the shipment
A commercial invoice is one of the documents required to be submitted to the Bureau of Customs
for clearance of goods imported. Which information is NOT a requirement on a commercial
invoice?
a. All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of
the merchandise
b. The port of entry to which the merchandise is destined.
c. The kind of currency, whether gold, silver or paper
d. An itemized list by name and amount of packages, cases, containers, and inland freight to the
port of exportation, if included in the invoice price, and so identified.
E. The name of a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction
E. The name of a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction
A customs office shall be established in all international airports where ABCO have established
offices or hubs. The customs office shall be located within the facility of the ABCO.
a. Both statements are correct.
b. Both statements are incorrect.
c. The first statement is correct but the second one is incorrect.
d. The first statement is incorrect but the second one is correct.
c. The first statement is correct but the second one is incorrect.
Aircrafts are allowed by Philippine laws to bring in stores which are necessary for their flight and
operations. Which of the following shall not be allowed as stores?
a. Sheath contraceptives
b. Frozen longganisang lucban
c. Abortifacients
d. Heroin
d. Heroin
Aircrafts engaged in foreign trade are required to make aircraft entry upon arrival at the airport
of destination. Relative thereto, boarding formalities will be conducted. Who shall first board an
aircraft coming from a foreign port?
a. Customs boarding officer
b. Quarantine officer
c. CAAP officer
d. Immigration officer
b. Quarantine officer
All goods imported into the Philippines shall be deemed to be the property of the following, except:
a. consignee or the holder of the bill of lading, airway bill or other equivalent transport document
if duly endorsed by the consignee therein
b. if consigned to order, duly endorsed by the consignee
c. the underwriters of abandoned goods
D. The salvors of goods saved from wreck at sea, coast or any area of the philippines
D. The salvors of goods saved from wreck at sea, coast or any area of the philippines
An importation of Pedro Gomez from Mexico stored in a private CBW with an assessed unpaid
duty and tax of Php200,000 was illegally withdrawn. How much is the importer going to pay if
he would settle his delinquency within one year?
a. P100 000
b. P200 000
c. P150 000
d. P300 000
d. P300 000
An importation of bicycle game cards by Johanna Enterprises Corp. was apprehended by the
elements of CIIS. The matter was referred to the Collector of Customs for action. If you were
the Collector of Customs, your course of action would be:
a. authorize temporary release of articles upon posting of a cash bond by the importer
b. order abandonment proceedings
c. issue a subpoena to both the importer and customs broker
d. issue a Warrant of Seizure and Detention and Set the hearing of the case
d. issue a Warrant of Seizure and Detention and Set the hearing of the case
An importation of wines from Mexico arrived at the port of San Fernando last April 1. Goods
declaration was filed on April 18 and the SSDT was received the same day. The importation will
be considered abandoned if no payment confirmation for such is received _________ the date of
receipt by the authorized Agent Bank of the final payment instruction.
a. within 30 days from
b. within 15 days from
c. within 30 days after
d. within 15 days after
d. within 15 days after
An importer who is dissatisfied with a decision of the Commissioner pertaining to Section 709 of
this Act may appeal to
a. within thirty (30) working days from the date on which notice of the decision is given.
b. within thirty (30) working days from the date on which notice of the decision is received.
c. within twenty (20) working days after the date on which notice of the decision is given.
d. within twenty (20) working days from the date on which notice of the decision is received.
c. within twenty (20) working days after the date on which notice of the decision is given.
As per BSP Circular No. 419 s. 2004, what is the imports of payments for customs duties and
taxes that is not required to be coursed thru the buyer’s/seller’s bank or made in payment to
the seller?
a. Direct remittance
b. Document against payment
c. Document against acceptance
d. Letter of credit
b. Document against payment
Audis Etron Inc. unlawfully imported toys from China with an aggregated value including duties
and taxes of Four Million Pesos (P4,000,000.00). How much shall be the amount of fine to be
imposed?
a. Exceeding One Hundred Thousand Pesos (P100,000.00) but not more than Five Hundred
Thousand Pesos (P500,000.00),
b. Not less than five hundred thousand pesos (500,000) but not more than One Million Pesos (P1,000,000.00)
c. Not Less than five hundred thousand pesos (500,000) but not more than P200,000.00
d. Not less than three hundred thousand pesos (300,000) but not exceeding One Million five hundred thousand pesos (1,5000,000)
d. Not less than three hundred thousand pesos (300,000) but not exceeding One Million five hundred thousand pesos (1,5000,000)
Capt. Van Claude Clide, the master of the cargo vessel S/S Shaider plying the Philippine-China route, was found out to have knowledge of a commission of fraud on imports of a Philippine multinational company. This fraud resulted in the loss of customs revenue in the amount of more or less Php150 million per year. Upon investigation, despite his knowledge of the commission of fraud, Capt. Clide failed to report all information relative thereto to the District Collector. What will be the penalty to be imposed with regards to imprisonment?
a. not less six (6) months and one (1) day but not more than one (1) year
b. less than six (6) months and one (1) day but not more than one (1) year
c. not less than one (1) year and one (1) day but not more than one (1) year
d. less than one (1) year and one (1) day but not more than one (1) year
c. not less than one (1) year and one (1) day but not more than one (1) year
Choi Yun imported a limited edition Ferrari Sports Car. The car was released at the Port of Cebu through the help of a veteran customs broker. After investigation by the office of the Collector of Customs of the Port of Cebu, a significant discrepancy in the amount of duties and taxes paid was found. Subsequently, the Collector issued a WSD which was used by the Customs Police agents to seize the subject car which was then parked inside Choi Yun’s newly built shopping center in Quezon City. Choi Yun’s lawyer immediately went to Quezon City Regional Trial Court to question the seizure of the car. He argued that since the car was already released from customs custody after payment of duties and taxes, only a judge can issue such warrant. Is the lawyer correct?
a. No, since the Collector of Customs has primary and exclusive authority to issue a WSD against imported articles for violation of the CMTA.
b. No, the Collector has also a concurrent authority to issue a WSD together with the judge.
c. Yes, only a judge of competent jurisdiction may issue a WSD after the imported article has left the jurisdiction of customs.
d. Yes, under all circumstances, only a judge may issue a WSD.
a. No, since the Collector of Customs has primary and exclusive authority to issue a WSD against imported articles for violation of the CMTA.
Company XYZ hired Customs Broker Mina to process their shipment of motor parts in transit. Which of the following procedures is not a function of the District Collector Office in processing transit shipments?
a. Tagging of ETAP as Used
b. Register updates in the System
c. Checks selectivity
d. Tagging of EIP as Used
c. Checks selectivity
Customs broker Epifanio Cagumbal has already lodged the shipment of Soul Sisters, Inc. when he received notification from Soul Sisters that their supplier made an error on the commercial invoice issued. After taking into consideration the data on the correct invoice, Mr. Cagumbal found out that it will affect the total amount of duties and taxes due on the shipment. Soul Sisters requested Mr. Cagumbal to amend the goods declaration to avoid penalties as the error was made in good faith. The Bureau of Customs shall, for valid reason and under terms and conditions provided by regulation, permit the declarant to amend the goods declaration that has already been lodged; Provided, That the request to amend the goods declaration, together with the intended amendments, must be received -
a. before final assessment
b. prior examination of the goods
c. either a or b
d. prior to the arrival of the goods
c. either a or b
Customs transit is one of the existing procedures of customs cargo release. On the existing procedures on Customs Transit, if the House Bill of Lading/House Airway Bill has been earmarked, which of the following is the consequence?
a. The transit SAD has been rejected by the system.
b. No other declaration can be accepted.
c. No final assessment will be produced.
d. The e2m System accepted the transit SAD.
b. No other declaration can be accepted.
Customs treatment of stores should apply uniformly, regardless of the country of registration or ownership of vessels, aircraft or trains. Stores which are carried in a vessel, aircraft, or train arriving in the customs territory shall be subject to import duties and taxes provided that they remain on board.
a. Both statements are correct.
b. Both statements are incorrect.
c. The first statement is correct but the second one is incorrect.
d. The first statement is incorrect but the second one is correct.
c. The first statement is correct but the second one is incorrect.
Following the procedure of releasing goods from customs custody, who retrieves the ticket filed by the broker/importer containing the goods declaration and its supporting documents for the preliminary verification of the attached documents?
a. COO III or equivalent position
b. COO III or COO IV
c. EPU Customs Officer or equivalent position
d. Formal Entry Division Chief
c. EPU Customs Officer or equivalent position
Golden Globe, Inc. (GGI) has been subjected to post clearance audit last May. After completion of the audit proper, a Post Clearance Audit Group - Clean Report of Findings (PCAG-CRF) was issued to GGI. What does PCAG-CRF signify?
a. GGI has been found to have no deficiency in duties, taxes and other charges
b. GGI has been found to be negligent in payment of duties, taxes and other charges
c. GGI is compliant with its obligation to keep records as required by law
d. GGI shall pay 125% of the deficiency in duties, taxes and other charges found during the audit
a. GGI has been found to have no deficiency in duties, taxes and other charges
Goods arrived at the Port of Subic (being a free port) for transshipment to Port of Iloilo. What is the reckoning point in counting the start of the prescribed period for the filing of import entry?
a. discharge of the last package at the Port of Subic
b. arrival at the Port of Iloilo
c. arrival at the Port of Subic
d. discharge of the last package at the Port of Iloilo
a. discharge of the last package at the Port of Subic
Goods entered under sufficient security as provided in Section 1507 of the Customs Modernization and Tariff Act may be withdrawn at any time for the following reasons:
a. for consumption
b. for transit
c. for exportation
d. for warehousing
c. for exportation
If any part of a Philippine registered vessel was wrecked in the high seas and was successfully salvaged, which of the following is the duty and tax treatment thereof?
a. Subject to duties and taxes
b. Not subject to duties and taxes
c. Subject to provisional goods declaration
d. Subject to security amounting to 100% of the assessed duties and taxes
a. Subject to duties and taxes
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Cao33
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Cuslaw26
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REPUBLIC ACT NO. 1091228
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Cao 1 201727
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Title 513
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Maam freya40
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Tarlaw10
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Maam J45
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Maam freya34
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CAO 08 202016
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ROO30
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Rules of origin12
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ROO P210
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Cao -05-202022
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Penalties17
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CUSLAW20
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Compre reviewer38
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Compre part 267
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Tarlaw52
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Tarlaw40
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Cuslaw19
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Mixed52
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TARLAW20
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CDP MIDTERM30
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Cuslaw review12
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cmo 25 20208
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cmo 31 201814
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cao 1 201910
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RA #10912 def of terms23
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cl mock board 1100
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cl mockboard exam 2100
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TL30
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cdp 1100
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cdp 210
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cdp 1 uli100
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DEF OF TERMS15
