CDP

1. Which of the following is the prescribed period for the Customs Bonded Warehouse Committee (CBWC) to deliberate the application for establishment of CBW?

A. 7 working days
B. 10 working days
C. 20 working days
D. 30 working days

2. Which of the following is not included in the objectives of CAO 1-2020?

A. To provide limitations on the goods to be entered as Relief Consignment

B. To monitor the entry of Relief Consignments utilizing and ICT-enabled system
C. To provide transparent procedures in the processing of Relief Consignments
D. To provide policy direction for the operations of PIHARC-OSS Facilities

3. Which of the following is not a condition for availment of food, medicines, medical supplies, clothing and other in-kind donations entered as Relief Consigment?

A. It must be donated only to a Qualified Donee

B. It must be imported during a state of national or local calamity
C. It must be for free distribution or use of the affected population or calamity victims in the area
D. It must be certified by the DSWD and DOF prior importation

4. Which of the following documents is not required to be submitted to the PIHARC-OSS for the issuance of RCSF?
 A. Written undertaking to re-export temporarily admitted goods
B. Inward foreign manifest
C. English translation of the product description

D. SASOP Form

5. The PIHARC-OSS shall report to the PIHAC the goods declarations lodged, processed and shipments cleared from all ports on a weekly basis with the following information except
for one. Which among the choices is not included?

A. Total foregone revenue

B. Total value in pounds
C. Description of goods
D. Country of origin

6. Which of the following is the government agency that acts as the Secretariat of the PIHARC-OSS?

A. DFA
B. DSWD
C. DOF
D. NDRRMC

7. Under the customs clearance for of accompanied and unaccompanied baggage of travelers and crew, which of the following term refers to the report issued by the airline
representative to the passenger for the delayed Baggage?

A. CBR
 B. IBR
C. HBR
D. PIR

8. When the Bureau requires laboratory analysis of samples, detailed technical documents, or expert advice, it may release the goods before the results of such examination are
known and after compliance with this requirement by the declarant. Which of the following is the correct requirement laid down under the CMTA?

A. Posting of sufficient security

B. Payment of applicable surcharges
C. Payment of duties and taxes
D. Filing of Tentative Release

9. Which of the following goods to be cleared for consumption through Formal Entry Process is required to comply with the rules and regulations in Staging Bill of Lading?

A. Speedboat owned by a returning OFW

B. Vessel imported by a commercial fishing company
C. Helicopter imported by Philippine Air Force
D. Other commercial non-regular importations

10. Which of the following information is not required in the contents of Commercial Invoice?

A. Port of Entry
B. Time and place of sale
 C. Adjustments to the price actually paid
D. Bank details of the exporter

11. Which of the following goods is required to be cleared for consumption thru Informal Entry Process?

A. Importation under Section 800 (f) of the CMTA with value of FOB USD3,500.00
B. Importation under Section 800 (j) of the CMTA with value of CPT USD15,000.00 and freight charges of USD2,500.00
C. Importation under Last Paragraph of Section 800, CMTA with value of FCA USD15,000.00
D. Importation under Section 800 (z) of the CMTA with value of EXW USD6,000.00 and dutiable other charges amounting to USD900.00

12. Upon receipt of the approved request for release under tentative assessment, the COO III shall change the corresponding procedure code under Box 37a of SAD. Which of the
following is the correct procedure code?

A. 4400
B. 4401
C. 4403
D. 4402

13. In the general provisions on the implementation of the Liquidation and Billing System (LBS) for GD for consumption cleared through Formal Entry Process, upon receipt of the hard
copy of the GD, the following actions shall be performed except for one. Which among the choices is not included?

A. The GD shall be forwarded to the District Collector who shall immediately send it to the LBD for appropriate action
B. Forward the hard copy of GD to the LBD by bundle
 C. Upon receipt of the GD, the COO V shall review and approve the recommendation of the COO III by affixing his/her signature in Box 6
D. The COO III shall accomplish the examination return (Boxes 54-63) and sign in Box 64. The COO III shall then be forwarded to the COO V

14. In the Operational Provisions of Online Filing of GD for consumption, one of the procedures to be observed is the selection of port, declaration type and section. Also, the user
must also conform by checking the corresponding checkboxes. Which of the following is not included?

A. BOC Data Privacy Consent Form

B. File Authenticity
C. Identity Verification
D. Stakeholder’s Undertaking

15. Which of the following documents is not included in the requirements for liquidation of CBW entries as to domestic consumption/local sales?

A. SSDT or BCOR, as applicable

B. Withdrawal Form and Consumption Goods Declaration
C. Transfer Note
D. Approved Request for Local Sales

16. The Inspector of the CCCD/equivalent unit shall then prepare the CIL (Annex “L”) and sign on the document after actual loading of the cargo on board the vessel. Copies of the CIL
shall be distributed within 24 hours after the departure of the vessel. Which among the choices will the duplicate copy of CIL be distributed?

A. Warehouseman
B. PID/CCCD/equivalent unit
C. Operating Division/equivalent unit
 D. CBW Operator

17. Which of the following circumstances does not constitute as exemptions for the closure of CBWs?

A. Failure to file application for renewal

B. Pandemic
C. Severe slowdown of industry
D. Force majeure

18. In processing duty and tax exemptions at DOF-RO Regular Lane, which of the following personnel prepares the Indorsement for Tax and/or Duty Exemption?

A. Action Officer
B. CRMD Staff
C. Officer of the Day
D. Division Chief

19. Which of the following documents corresponds to the ATRIG issued by the BIR whether for Excise Tax or for VAT purposes?

A. BIR Form 2303

B. BIR Form 1918
C. BIR Form 2620
D. BIR Form 1701

20. Arms Smuggling is penalized by reclusion perpetua under RA 10591. Which of the following is the co relative provision of the CMTA that deals with such offense?
 A. Section 119 (a)
B. Section 119 (b)
C. Section 119 (c)
D. Section 119 (d)

21. Which of the following is the treatment of exportation of Great White Shark (Carcharodon carcharias) commonly known as “Pating?”

A. Prohibited Exports
B. Restricted Exports
C. Freely Exportable Goods
D. Regulated Exports

22. The tobacco leaf exporter should file the export declaration in order to ship it out to his importer abroad. Which of the following is the correct statement?

A. The statement is false because the exporter must secure permits and clearances first prior to filing of the required export declaration
B. The statement is false because the exporter must submit to the examination of goods prior to loading of containers unto the carrying vessel
C. The statement is true because it is the main rule in exportation of goods
D. The statement is true because it is mandated by the CMTA in accordance with PD 930

23. Which of the following is not allowed entry into the Philippines because of express prohibition under CMTA?
 A. Goods in contravention of a patent
B. Goods for distribution to the needy
C. Imitation jewelries
D. Used automobiles consigned to returning resident

24. A Filipino OFW will bring in certain kinds of goods for his personal use after his stay abroad. Which of the following is the proper goods declaration that he will file to the customs
office to claim his cargo?

A. Conditional Importation
B. Warehousing
C. Admission
D. Consumption

25. This term refers to one whose name appears on documentation attesting to the export of the product to the Philippines regardless of the manufacturer’s name in the invoice.
Which of the following is the correct term?

A. Indirect Exporter
B. Foreign Exporter
C. Outright Exporter
D. Direct Exporter
26. Which of the following BOC Forms correspond to the Boatnote used to transfer the postal items from the airport/port of discharge to the offices of exchange?

A. BC Form 36
B. BC Form 116
C. BC Form 38-A
D. BC Form 117

27. Which of the following term refers to an item that is time sensitive and provided door-to-door delivery to committed areas, categorized into EMS documents and EMS
merchandise?

A. Express post item

B. Letter post item
C. Express shipment
D. Cross border item

28. The DENR Certificate of Non-Local Availability is a document required for securing TEI for which importation?

A. Machineries used by new mines

B. Aircraft imported by scheduled airlines operating under Congressional Franchise
C. Spare parts of vessels of foreign registry for immediate repair thereof
D. Aircraft imported by agro-industrial companies

29. The DOF Prior Approval is a document required for securing TEI for which importation?
 A. Commercial Samples
B. Samples of No Commercial Value
C. Medicinal Samples
D. All kinds of samples require such document

30. A containership loaded with various goods bound for a Philippine port was capsized last February 14, 2020. On March 19, 2023 your relative who lived in the coastal area of
Atimonan, Quezon found a floating twenty-footer container van and upon recovering, it was found out that it contained one unit of Lamborghini Aventador sportscar. Which of the
following is the duty and tax treatment thereof?

A. Subject to duty and VAT

B. Subject to re-exportation
C. Subject to conditional-free importation under security
D. Exempted from duty and VAT

31. Certificate of foreign registry is the requirement for securing TEI for which importation?

A. Supplies necessary for the reasonable requirements of the vessel in their voyage outside of the Philippines
B. Spare parts of vessel of foreign registry engaged in foreign trade when brought into the Philippines exclusively for emergency repair
C. Trailer chassis when imported by shipping companies in handling containerized cargo
D. Aircraft imported by agro-industrial companies to be used in their agricultural operations

32. A non-profit organization will be holding a free movie clip two weeks from now. For their upcoming event, they will import scientific cinematographic film in rolls. Which of the
following is the prescribed re-exportation period of such film?
 A. No re-exportation period
B. Three months from the date of acceptance of the goods declaration
C. Six months from the date of acceptance of the goods declaration
D. One year from the date of acceptance of the goods declaration

33. Which of the following is the correct period of re-exportation of derelicts?

A. 3 months from the date of abandonment of the ship owner

B. 6 months from the date of abandonment of the ship owner
C. 9 months from the date of abandonment of the ship owner
D. Re-exportation is dependent on the decision of the ship owner

34. Dole Philippines Inc. had a vast plantation of pineapples in Cagayan de Oro City and General Santos City. They were regularly importing corrugated boxes used for packing their
fruits and subsequently exported abroad. This year they acquired new land in Misamis Oriental to be used for planting cabbages and eggplants for export. To pack these vegetables,
they imported similar corrugated boxes used in pineapples. Will it be granted duty-and tax-free importation?

A. Yes, subject to issuance of DOF TEI to be declared in goods declaration for conditional importation with re-export bond as security to be re-exported within six months from the
date of acceptance of the goods declaration
B. No, because Dole Philippines Inc. did not secure the necessary TEI for it to be free from duties and taxes
C. Yes, because the exemption from duties and taxes also includes those to be used in packing vegetables for export
D. No, because the exemption from duties and taxes applies only for fresh fruits for export. Hence, packaging materials for fresh vegetables were excluded from the privilege

35. Which of the following is not an additional document for securing TEI for importation of aircraft by scheduled airlines operating under Congressional Franchise?
 A. Entry Clearance from CAAP
B. Authority to Import/Lease from CAB
C. Certification from DTI
D. Latest Audited Financial Statements

36. Which of the following documents is not included in securing TEI for motor vehicles imported by DFA personnel assigned abroad?

A. Waiver for shipment beyond two months from recall date

B. Certificate of Emoluments
C. Ceiling Allowance of Motor Vehicle
D. Itemized Packing List

37. Which of the following conditionally tax and/or duty-free importation has the longer period of re-exportation including its extension?

A. Trailer chassis when imported by trucking companies in handling containerized cargo

B. Goods brought by foreign film producers directly and exclusively used in making or recording motion pictures on location in the Philippines
C. Commercial samples
D. Salvage equipment

38. Which of the following documents is not included in securing TEI for importation of educational, scientific, and cultural materials?

A. UNESCO Letter Recommendation

B. Certification from DepEd
C. Authenticated/Apostilled Deed of Donation
D. Affidavit of End-Use/Ownership
39. Which of the following conditionally tax and/or duty-free importation has the option to file using the “split entry” rule?

A. Commercial samples
B. Trailer chassis when imported by shipping companies in handling containerized cargo
C. Supplies necessary for the reasonable requirements of the vessel in their voyage outside of the Philippines
D. Educational, scientific, cultural materials

40. Under the Implementing Rules and Regulations on Post Clearance Audit and Prior Disclosure Program, the term “Inadvertent Error” shall refer to mechanical, electronic, or
clerical error committed unintentionally by the importer and occurred notwithstanding the maintenance of internal controls necessary to avoid such errors. Which of the following is
the consequence of committing such kind of error?

A. Simple negligence
B. Gross negligence
C. Fraud
D. No substantial consequence

41. Under the Implementing Rules and Regulations on Post Clearance Audit and Prior Disclosure Program, which of the following is not regarded as “Importer” for Post Clearance
Audit purposes?

A. Consignee indicated in the Master Bill of Lading or Master Airwaybill

B. Importer-of-record
C. An agent of the importer or importer-of-record
D. A person whose activities require the filing of a goods declaration

42. Which of the following is not included in the record keeping requirements relating to financial documents and other accounting information?
 A. Subsidiary ledgers of account receivable and payable
B. Bank reconciliation records
C. Check records
D. Letters of credit

43. Post clearance audit of Importers shall be undertaken when firms are selected based on any but not limited to the following criteria. Which of the following is not included in such
criteria?

A. The compliance level of a trade sector

B. An assessment of the risk to revenue of the firm’s import activities
C. The rates of duties of firm’s imports when applying preferential tariff rates under certain FTA
D. Relative magnitude of customs revenue to be generated from the firm

44. An importer was subjected to post clearance audit last two months ago. Upon completion of the audit, the Bureau thru the PCAG found out that there was deficiency in the duties
and taxes paid by such importer. The aggrieved party filed for a motion for reconsideration to the Commissioner of Customs but was subsequently denied. Which of the following is
the next remedy available to the aggrieved importer?

A. File an appeal to the CTA

B. File an appeal to the Secretary of Finance
C. Accept the decision of the Commissioner and pay the deficiency duties and taxes
D. Accept the decision but file a petition for certiorari to CTA

45. The audit team shall then verify the accuracy of the deficiency duties and tax computation and determine if all errors are fully disclosed. Which of the following is the prescribed
period for the completion of the verification and approval or denial of the PDP application?

A. 30 calendar days from the submission of complete PDP documents

 B. 60 calendar days from the submission of complete PDP documents
C. 90 calendar days from the submission of complete PDP documents
D. 120 calendar days from the submission of complete PDP documents

46. Which of the following documents is required to be kept by the Bureau in their conduct of post clearance audit?

A. Articles of Incorporation
B. Key importations
C. Rates of duties of firm’s imports
D. Risk categories

47. Which of the following is the admissibility of the copy of documents gathered by the Bureau in the conduct of post clearance audit?

A. It is admissible as evidence as upon certification by or on behalf of the importer as if it was the original copy
B. It is admissible as evidence upon certification of the importer and the customs officer during the conduct of the post clearance audit
C. It is not admissible and treated as reference purposes for determining the assessment of duties and taxes due
D. It is not admissible because the original copies were already on file with the Bureau during customs clearance

48. For a PDP Applicant who has not yet received an ANL, which of the following is the correct penalty?

A. Payment of deficiency duties, taxes and other charges plus legal interest
B. Payment of deficiency duties, taxes and other charges plus a penalty of 10% of basic deficiency and legal interest
C. Payment of deficiency duties, taxes and other charges plus a penalty of 125% of the revenue loss and legal interest
D. Payment of deficiency duties, taxes and other charges plus a penalty of 600% of the revenue loss and legal interest

49. Which of the following shipments will be cleared under Customs Transit?
 A. A shipment of raw materials intended to be manufactured in an MMBW for subsequent exportation
B. An importation consisting of materials for repair and subsequently exported to its origin after completion of repair
C. A shipment of raw materials intended for repacking by the MRBW inside PEZA for subsequent exportation to its foreign markets
D. An importation of aircraft engine spare parts brought by the Airline company for their own use

50. Which of the following Government agencies will issue the necessary permits/clearances for the importation of polyurethane resin in its primary form imported by PEZA
Registered Enterprise?

A. Permits/Clearances not required

B. EMB
C. BPS
D. BOI

51. Under the customs clearance for of accompanied and unaccompanied baggage of travalers and crew, which of the following term refers to the report issued by the airline
representative to the passenger for the delayed Baggage?

A. CBR
B. IBR
C. HBR
D. PIR

52. Which of the following is not included as member of the Board of Referees specially established to fix the reasonable rate of compensation for carriage of mails for foreign port?

A. Representative from the Philippine Postal Corporation

B. Representative from the Department of Finance
C. Representative from the Bureau of Customs
D. Representative from the Carrier or his Agent
53. Which of the following is not included in the arrastre services provided by the CH Operator?

A. Secure cargo from pilferage or losses while under CH Operator’s custody

B. Check and recoup bad order and damaged cargoes if damage is caused by the CH Operator
C. Rigging and unrigging of ship’s gear
D. Receive and load cargoes to and from the ship’s tackle

54. Which of the following is not included in the related stevedoring services which are considered extra services and therefore chargeable under extra labor services?

A. Opening and closing of hatches

B. Dunnage provision
C. Breaking of hardened cargoes
D. Cleaning holds

55. Which of the following goods fall under the classification of CLASS 2 DG under international rules on Dangerous Goods?

A. Sulfur
B. Xenon
C. Uranium
D. Gallium

56. Which of the following document is not included in the handling and storage of dangerous goods inside the port premises?

A. Inward or outward foreign manifest

B. Authority to handle inflammable liquid and dangerous goods together with preliminary manifest and cargo stowage plan duly approved by the PCG
C. Dangerous cargo list to be submitted to the Authority
 D. Shipper’s declaration of dangerous goods

57. Which of the following is the proper goods declaration for articles imported by an SBMA Registered Enterprise located in a Subic Special Economic and Freeport Zone and
discharged at Port of Manila to be manufactured inside their premises and for subsequent exportation?

A. Admission
B. Conditional Importation
C. Transshipment
D. Transit

58. Which of the following is the prescriptive period of re-exportation for containers, holders and any similar receptacles of any material which are of such character as to be readily
identifiable and/or reusable for shipment or transportation of goods?

A. 3 months from the date of acceptance of the goods declaration

B. 6 months from the date of acceptance of the goods declaration
C. 9 months from the date of acceptance of the goods declaration
D. 12 months from the date of acceptance of the goods declaration

59. Which of the following is the mandated frequency of household appliances or durables that can be brought in by an OFW free from duties and taxes?

A. Three times in a given calendar year

B. Once in a given calendar year
C. Anytime as he returns in the Philippines
D. No required frequency

60. When lodging goods declaration for consumption, which of the following boxes of SAD is now required to be filled up with specific unit of quantity?
 A. Box 31
B. Box 21
C. Box 41
D. Box 51

61. Which of the following importers may be considered as a Non-Regular Importer (NRI)?

A. Individuals bringing in motor vehicles for their personal use

B. PEZA-Registered Enterprise
C. Individual importation of goods through parcel post
D. Authorized Economic Operator

62. If the District Collector accepts a PGD, which of the following is the proper outcome as to its duty and tax treatment?

A. It may be temporarily exempted from duties and taxes pending submission of the additional information or document, as the case may be
B. It shall not be treated different from that of goods with complete declaration
C. It shall be tentatively assessed, and security is required in all instances as invoked by the importer or declarant
D. It shall be deferred until such time that the importer or declarant submits the additional information or document, as the case may be
63. Whenever tobacco, liquor, wines, and spirits are purchased at Philippine Duty-Free stores upon arrival of travelers and within the allowable quantity limits, which of the following
is the applicable duties and taxes to be imposed?

A. No Duties and Taxes shall be collected

B. Excise Tax only
C. Excise and VAT only
D. Customs Duty, Excise and VAT

64. Examination of relief consignment shall be allowed in exceptional circumstances. Which of the following is the type of examination applied if such goods are subject to derogatory
information?

A. Physical Examination at Port of Discharge

B. Non-Intrusive Examination
C. Physical Examination at the intended place of destination
D. No examination required

65. Which of the following baggage is not received, handled, or placed at the Customs In-Bond Baggage Room (CBR)?

A. Baggage owned by a passenger not arriving together with him because it was offloaded in the origin airport
B. Baggage found in violation of Customs Laws
C. Baggage withheld due to insufficient funds for payment of duties and taxes assessed
 D. Baggage withheld due to lack of permits and clearances

66.In lodgment of transit warehousing goods from Customs zone to CBW using the AIMS, which of the following is not required to be uploaded as attached documents to the EDRM?

A. Authority to Sell
B. Transfer Note, if LCL
C. TSAD
D. E-TRACC upload manifest, if FCL

67. Which of the following offices of the Bureau shall cause a complete inventory of all goods stored in the CBW in relation to closure proceedings?

A. Law Division
B. Operating Division
C. Warehouse Coordination Division
D. Liquidation and Billing Division

68. As a rule, all imported goods must be cleared from customs custody. Which of the following is the other prerequisite under CMTA?

A. No other prerequisite
B. It shall be subject to payment of duties and taxes
C. It shall be subject to examination
D. It shall be subject to compulsory acquisition
69. Which of the following imported articles are regulated by both BAI and BMB?

A. Live lactobacilli Shirota strain

B. Live octopus
C. Live scorpion
D. Live donkey

70. Which of the following is the applicable goods declaration for importation of goods to be sold domestically by merchants in their place of business?

A. Transit
B. Warehousing
C. Consumption
D. Admission

71. Which of the following importations require strict authorization in accordance with Section 119 of CMTA?

A. Shipment of brand-new automobile consigned to a Filipino OFW

B. Shipment of used books for distribution to indigenous communities in remote areas
C. Shipment of trinitrotoluene
D. Shipment of sucrose
72. Which of the following term refers to postal dispatches and/or postal items arriving at any port of entry in the Philippines from foreign port or place indicated in the carrier’s
manifest and destined for transport to another foreign port?

A. Non-mailable matter
B. Express post item
C. Cross border item
D. Letter post item

73. Which of the following agencies will give its certification that the importation of scheduled aircrafts operating under Congressional Franchise is not available locally and eligible
for duty exemption?

A. CAB
B. OTS
C. CAAP
D. DOTR

74. Which of the following goods requires submission of Certificate of Identification (CI) for it to be imported duty and tax free?

A. Kraft paper bags for locally manufactured cement for export and subsequently returned empty
B. Container van brought in by a shipping company containing imported goods and subsequently re-exported for repositioning abroad
C. Jewelries brought in by a returning resident which was purchased in the Philippines and subsequently sold abroad due to failure to indicate the actual fineness
D. Trailer chassis imported by shipping company for handling containerized cargo
75. A shipment of diesel fuel arrived at POM two days ago. Such goods will be used for the propulsion of aircrafts owned by corporation with congressional franchise in its
international operations. Will it be subjected to duty upon importation?

A. No, because it is exempted under Section 800 (v) of CMTA

B. No, because it is exempted under Section 800 (w) of CMTA
C. No, because it is exempted under RA 9497, in relation to Last Paragraph of Section 800, CMTA
D. No, because it is exempted under RA 10963, in relation to Last Paragraph of Section 800, CMTA

76, Which of the following is the extension period for re-exportation of trailer chassis imported by shipping companies in handling containerized cargo?

A. 6 months from the expiration of the original period

B. From year to year
C. 3 months from the expiration of the original period
D. No extension period

77. Which of the following is the period for re-exportation of aircrafts imported by agro-industrial companies to be used in their agricultural operations?

A. Not subject for re-exportation

B. 6 months from the date of acceptance of the goods declaration
 C. 9 months from the date of acceptance of the goods declaration
D. 3 months from the date of acceptance of the goods declaration

78. Which of the following conditionally tax and/or duty-free importation has the shortest period of re-exportation?

A. Commercial samples
B. Salvage equipment
C. Trailer chassis imported by shipping companies in handling containerized cargo
D. Goods brought by foreign film producer to be used directly and exclusively for making or recording motion pictures on location in the Philippines

79. Which of the following documents is not included in securing TEI for used personal effects of the deceased person?

A. Affidavit of End-Use/Ownership
B. Copy of Approved Visa
C. Original Passport of the Deceased Person
D. Death Certificate

80. Which of the following conditionally tax and/or duty-free importation is not considered as a returned shipment?

A. Cinematographic films underdeveloped and exposed outside of the Philippines by producing companies of Philippine registry
 B. Tools of trade, machinery, and equipment, used abroad by Filipino citizens in the pursuit of their business, occupation, or profession
C. Goods brought into the Philippines for repair, processing, or reconditioning
D. Foreign containers previously imported which have been used in packing exported Philippine goods and returned empty if imported by or for the account of the person or
institution who exported them from the Philippines

81. Which of the following is not included in the purposes of record keeping purposes under the Implementing Rules and Regulations on Post Clearance Audit and Prior Disclosure
Program?

A. To serve as basis of imposition of incentives for importers

B. To determine the level of compliance of importers
C. To check the level of adequacy and integrity of manual or electronic systems by which the required records are filed, maintained and stored
D. To confirm the truthfulness and accuracy of the goods declaration and the transaction value of imported goods

82. Which of the following instances is covered by the Prior Disclosure Program (PDP) of the Post Clearance Audit?

A. Goods declaration subject of Post Clearance Audit within a period of 90 calendar days from the receipt of ANL
B. Goods declaration involving fraud
C. Goods declaration which are covered by cases already filed and pending in courts
D. Goods declaration which are subject of pending cases with any other Customs Office
83.For purposes of implementation of rules and regulations on Post Clearance Audit and Prior Disclosure Program, this term shall refer to the customs procedure under which goods,
in its original form, are given permit to be transported under customs control from one customs office to another, or to a free zone?

A. Customs Clearance for Transshipment Entries

B. Customs Clearance for Transit Entries
C. Customs Clearance for Admission Entries
D. Customs Clearance for Warehousing Entries

84. If the findings of PCAG on their conduct of the post clearance audit did not yield a deficiency in duties and taxes, which of the following is the next remedy available to the
importer?

A. No required action, assessment is deemed final

B. File an appeal to CTA
C. File a motion for reconsideration to the Commissioner of Customs
D. Avail of the prior disclosure program

85, Which of the following is the threshold value for the Bureau not to invoke the remedies of distraint or levy in relation to the conduct of post clearance audit?

A. When the duties and taxes, excluding interest and penalties, it not more than Php5,000,00
B. When the duties and taxes, excluding interest and penalties, it not more than Php10,000,00
C. When the duties and taxes, including interest and penalties, it not more than Php5,000,00
 D. When the duties and taxes, including interest and penalties, it not more than Php10,000,00

86. Which of the following criteria is not included in the scope of audit of the Bureau for importers?

A. Compliance track records of the firm

B. Privileges enjoyed
C. Relative magnitude of customs revenue to be generated from the firm
D. An assessment of the risk to revenue of the firm’s import activities

87. The Commissioner, subject to the approval of the Secretary of Finance, shall designate a criteria for validating and AEO Member as a Level 3 Member under this section and it may
include the following. Which among the choices is not included?

A. Compliance with any other cargo requirements established by the Bureau

B. Submission of additional information regarding cargo prior to loading, as determined by the Bureau
C. Compliance with any additional guidelines established by the Bureau that exceeds the guidelines established under Section 4.3 of this CAO for validating an AEO Member as
Level 1 Member
D. Utilization of container security devices, technologies, policies or practices that meet the standards and criteria established by the Bureau
88. If an AEO Member violates any provision of CMTA which result in significant loss of customs revenue or serious injury to public health and welfare, which of the following is the
imposable penalty?

A. Fine amounting to twice the amount of duties and taxes that would have been due on such infraction
B. Suspension of membership for 6 months
C. Revocation
D. Written warning with reminded that much heavier penalty will be imposed for succeeding offenses

89. Which of the following imported goods is subject to excise tax and required to secure ATRIG as well as BIR Form 2620?

A. Bailey’s Salted Caramel Liqueur

B. Brand New Rolex Watch
C. Brand New Yacht
D. Used Ferrari 458 Spider

90. Which of the following instances is qualified to avail the PDP under the rules and regulations governing post clearance audit?

A. Goods declarations involving fraud

B. Goods declaration which are covered by cases already filed in court
C. Goods declarations which are subject or pending cases with any other Customs Office
D. Goods declarations in which the corresponding ANL has been issued for the conduct of the post clearance audit
91. Once the documents are ready for transmittal to the Bureau, the User may now send the original hard copy to BOC thru the Customs Customer Care (CCC). The hard copies of the
documents must be placed in a long brown envelope properly labeled. Which of the following is the prescribed font size and font style for the label placed in such envelope?

A. Size 16 Times New Roman

B. Size 13 Arial
C. Size 13 Times New Roman
D. Size 16 Arial

92. Which of the following documents is not required in filing goods declaration for transit to CBW?

A. General Warehousing Bond

B. Licenses, permits for regulated products
C. EIP
D. Authorization from Importer

93. Which of the following vessels is not subject to the regular boarding formalities?

A. Foreign fishing vessels

B. War vessel of foreign government
C. Vessels for dry-docking
D. Leisure watercrafts
94. Which of the following goods fall under the classification of CLASS 1 DG under international rules on Dangerous Goods?

A. Hydrogen peroxide
B. Signaling flares
C. Technetium
D. Sulfuric acid

95. Technical and scientific films imported by technical, cultural or scientific institutions may be exempt from duties and taxes. Which of the following is the condition for its
availment of exemption?

A. It should not be exhibited for profit

B. It is subject to security amounting to 100% of the ascertained amount of duties and taxes
C. It must be clearly identified and certified by MTRCB for such purpose
D. It must be covered by a favorable recommendation from an agency that these films are indeed for technical and scientific use only

96. If goods and salvage from vessel recovered within two years from the time the vessel was wrecked or abandoned, which of the following is the consequence?

A. Subject to security amounting to 100% of the ascertained amount of duties and taxes
 B. Subject to payment of duties and taxes
C. Subject to re-exportation
D. Subject to disposition upon forwarding the goods to the Collector of Customs

97. Which of the following is the primary requirement for coffins or urns to be exempted from duties and taxes?

A. It must contain human remains, bones or ashes

B. It must contain personal effects of the deceased person
C. It must contain human remains as well as his personal effects
D. All coffins or urns are exempted from duties and taxes provided it will be used by a licensed funeral parlor in the Philippines

98. As a condition for duty and tax free importation, containers, holders and receptacles must not be made of paper, paperboard and textile fabrics. Which of the following is the
exception?

A. No exception under CMTA as this is an absolute condition

B. If such containers, holders and receptacles is imported by an export-oriented enterprise in the Philippines
C. If such containers are corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export
D. If such containers were previously exported from the Philippines with corresponding Certificate of Identification

99. A certain container van loaded with goods was found floating within the vicinity of Manila Bay and was turned over to Port of Manila. Three days after the mishap, the owner
appeared to claim his goods. At the same time, the underwriter entered his appearance with the District Collector as the consignee already claimed indemnity on the lost goods
which was paid by the latter to the former. Which of the following is the rightful owner of recovered goods?

A. Underwriter
 B. Carrier
C. Original Owner
D. Government

100. Tamahome was an architect assigned in Japan for twelve years. He would be sending two balikbayan boxes to his family at Isulan, Sultan Kudarat worth FCA Php175,000.00.
Which of the following is the duty and tax treatment thereof?

A. Subject to duties and taxes for the full amount

B. Subject to duties and taxes as to the excess of Php150,000.00
C. Exempted from duties and taxes
D. Exempted from customs duty only

101. Which of the following information is common in the uniform store list to be submitted by shipping lines and airlines engaged in foreign trade?

a. Date of arrival/departure

b. Number of persons on board

c. Purser

d. Unit of measure

102. Which of the following is the duty and tax treatment on the surplus of stores on board the vessel or aircraft?

a, It is prima facie dutiable

b. It is exempted from duties and taxes as long as covered by a TEl issued by DOF

c. It is exempted from duties and taxes as long as it is immediately transferred to a CBW

d. It is dutiable once unloaded from the vessel or aircraft

103. Which of the following vessels is not subject to the regular boarding formalities?

a. Foreign fishing vessels

b. War vessel of foreign government

c. Vessels for dry-docking

d. Leisure watercrafts

104. Which of the following is not included as a member of the Board of Referees specially established to fix the reasonable rate of compensation for carriage of mails for foreign
port?

a, Representative from the Philippine Postal Corporation

b. Representative from the Department of Finance

c. Representative from the Bureau of Customs

d. Representative from the Carrier or his Agent

105. Which of the following information is not included in the general declaration required to be submitted by the airlines before clearance is granted to them to depart for foreign
airport of destination?

a. Health and customs clearance

b. Bill of health

c. Export cargo manifest

d. Itinerary of aircraft

106. In the Operational Provisions on Online Filing of GD, one of the procedures to be observed is the uploading of import documents to the Bureau's Online Portal. Which of the
following is the required format of the documents required to be uploaded?

a. PDF

b. JPEG

c. TIF

d. IMG
107. Which of the following is the amount of security for goods entered under PGD?

a. Not subject to security

b. The assessed duties and taxes

c. The difference between the PGD SAD computation and the adjustment made by the District Collector

d. The difference between the declared duties and taxes versus the assessment

108. Which of the following is considered a standard document to clear the goods for consumption through Formal Entry Process?

a. Tax Exemption Certificate

b. Certificate of Origin

c. IED-SAD

d. Bill of Lading

109. The Chief, LBD shall distribute equally the GDs among the list of assessors. Provided that, in case of higher number of GDs for liquidation, which of the following is the correct
number of GDs that each assessor shall liquidate?

a. 5 GDs per day

b. 10 GDs per day

c. 20 GDs per day

d. 40 GDs per day

110. Upon payment of duties, taxes and other charges, the information contained in the GD shall be automatically extracted by the LBS on the following day. Which among the
extracted information displayed in the LBS dashboard is not included?

a. Bundle number

b. Dutiable Value in Peso

c. Consignee

d. Assigned Assessor

111. Which of the following importers may be considered as a Non-Regular Importer (NRI)?

a. Individuals bringing in motor vehicles for their personal use

b. PEZA-Registered Enterprise

c. Individual importation of goods through parcel post

d. Authorized Economic Operator

112. Which of the following customs personnel has the responsibility to write the PGD Control Number and SAD Number in the PGD Checklist?

a. EPU Personnel

b. COO V

c. COO III

d. Declarant/Broker

113. Which of the following is not included as components of AEO Office?

a. Mutual Recognition, Statistical and Records Management (MRSRM) Unit

b. Accreditation Unit

c. Post Validation Unit

d. intelligence Unit

114. This term, as used in the AEO Rules and Regulations, refers to a procedure whereby the supply chain of an AEO, and all relevant processes employed by them to reach that
status, are subject to full and transparent review by a Customs Administration.

a. Validation
b. Accreditation

c. Registration

d. Compliance

115. Which of the following is the maximum processing time for Level 1 Accreditation of an AEO application?

a. 30 days

b. 60 days

с. 90 days

d. 120 days

116. Which of the following has the authority to adjust the period of lodgment of GD?

a. Commissioner of Customs

b. Period of lodgment is fixed and cannot be adjusted

c. Secretary of Finance

d. Not definite under CMTA

117. Which of the following has the duty and function to prepare a Validation Plan and notifying the applicant of the validation of his application as AEO?

a. Head, Accreditation Unit

b. Account Manager

c. Chief, AEO Office

d. AEO Inspector

118. Which of the following officials has the function to designate the criteria for validating an AEO Member under Level 3 category?

a. Commissioner of Customs
b. Deputy Commissioner, AOCG

c. Secretary of Finance

d. Head of AEO Office

119. Which of the following is not included in the purposes of keeping importation records?

a. To serve as basis for the imposition of sanctions for non-compliance on record keeping and noncompliance of regulatory obligations of the importer and other entities required to
keep records, subject to applicable laws, rules and regulations

b. To determine the level of compliance with laws and regulations enforced by the Bureau

c. To confirm the truthfulness and accuracy of the goods declaration and the duties and taxes due on imported goods

d. To check the adequacy and integrity of the manual or electronic system or system which the required records are filed, maintained or stored

120. Upon receipt of pre-screening documents, the Chief, AEO Office shall assign an Account Manager assisted by AEO Inspectors). The Account Manager shall review and provide
feedback and recommendations to the AEO candidate within the prescribed period. Which of the following is the correct prescribed period?

a. 15 calendar days from receipt of complete documents

b. 15 working days from receipt of complete documents

c. 30 calendar days from receipt of complete documents

d. 30 working days from receipt of complete documents

121. When the Bureau requires laboratory analysis of samples, detailed technical documents or expert advice, it may release the goods before the results of such examination are
known and after compliance with this requirement by the declarant. Which of the following is the correct requirement laid down under the CMTA?

a. Posting of sufficient security

b. Payment of applicable surcharges

c. Payment of duties and taxes

d. Filing of Tentative Release

122. Which of the following has the responsibility to assess the payable duties and taxes in an approved PGD?

a. COO V

b. E2M Trigger Officer

c. COO III

d. Any duty officer in the FED

123. Which of the following is the maximum file size of uploaded documents?

a. 13MB

b. 16MB

c. 20MB

d. 25MB

124. If the medicinal samples imported by a pharmaceutical company have a value of FCA USD 500.00 with approved authorization from DOF and DOH, which of the following
procedures is applicable to clear such shipment?

a. Formal Entry Process

b. De Minimis Procedure

c. Informal Entry Process

d. Special Procedure

125. Which of the following transactions is not considered for commercial purpose and therefore goods imported therein are not deemed commercial in nature?

a. Lease

b. Hire

c. Barter
d. Donation

126. Which of the following is the model declaration for lodgment of PGD?

a. 44

b. 4ES 4

C. 4PG 4

d. 41D 4

127. The Chief, AEO Office shall review the recommendation and issue a Pre-screening Clearance to AEO candidates who have determined to meet the criteria. Which of the
following is the prescribed period for the Chief, AEO Office to issue such clearance?

a. 5 calendar days from receipt of recommendation

b. 5 working days from receipt of recommendation

c. 10 calendar days from receipt of recommendation

d. 10 working days from receipt of recommendation

128. Which office of the Bureau shall assist the AEO Office for the setting up of an online facility for dedicated helpdesk relating to AEO concerns?

a. IG

b. IAG

c. RCMG

d. MISTG

129. Which of the following is the proper goods declaration for high value express shipments?

a. e-CIFCM

b. IIDE
c. SAD

d. e-AWB issued by AECO

130. This term, when used in Postal Item rules and regulations, refers to a non-priority Postal Item conveyed by air from the foreign country or origin and transported within the
Philippines by vessel or ship. Which among the choices is the correct answer?

a. Surface Airlifted Item

b. Foreign Surface Mail

c. Postal Mail Offices of Exchange

d. Express Mail

131. Which among the following Bureau's offices has the authority to perform End Trip status in the E-TRACC System?

a. CCCD

b. PID

c. ODCO

d. Bureau's personnel at Destination

132. One of the procedures in the Accreditation Process of E-TRACC Service Providers is that the applicant shall submit their technical and financial proposal and eligibility
documents to the Accreditation Committee, thru the Secretariat within 15 days from the publication of the invitation together with the payment of non-refundable application fee.
Which of the following is the correct amount of application fee?

a. Php 25,000.00

b. Php 75,000.00

c. Php 50,000.00

d. Php 100,000.00

133. Which of the following postal items is subject to immediate release upon clearance thru simplified procedures?
a. Postal items purchased online and with discount

b. Postal items destined to restricted areas of the ECOZONE

c. Postal items within the De Minimis Value

d. Balikbayan Boxes brought by QFWA

134. Which of the following is not a valid ground for the pilot-in-command to allow the passengers to depart from the landing place of an aircraft in case of forced landing?

a. Security purposes

b. For first aid treatment of passengers

c. For communication with the authorized customs officers

d. To preserve the life of passengers

135. One of the documentary requirements for exports under Sections 801-813 of CMTA is the Certificate of Identification. Which of the following offices will sign and issue such a
document?

a. CIS

b. WAD

c. Export Division

d. CCCD

136. Which of the following express shipments shall be subject to immediate release?

a. Medals bestowed as trophies or prizes

b. Written divorce papers issued by American court to a Filipino previously married to an American

c. Used laptop

d. Machinery spare parts consigned to a Free Zone enterprise

137. Which of the following is has the duty to conduct a yearly technical evaluation to determine whether the E-TRACC System Service Provider qualifies for continuous
accreditation?

a. MISTG

b. Commissioner of Customs

c. Accreditation Committee

d. QA Team

138. Which of the following is the maximum file size of export documents to be uploaded to the BOC CCPS?

a. 13MB

b. 14MB

c. 15MB

d. 16MB

139. Before a clearance shall be granted to any vessel bound to a foreign port, the master of the vessel or his agent shall present to the District Collector or his authorized
representative the properly authenticated documents. Which of the following is required to be submitted in two copies?

a. Passenger list

b. Certificate from Philpost

c. Bill of health

d. Export cargo manifest

140. On the documents to be produced by the master upon entry of the vessel, which of the following is required to be submitted in one copy?

a. Stowage plan

b. Crew list
c. Cargo manifest

d. Store list

141. Which of the following documents is not included in the requirements for liquidation of CBW entries as to direct exportation?

a. Cl

b. Transfer Note

c. CIL

d. Withdrawal Permit

142. If a postal item exceeds the threshold amount of FCA Php50,000.00, which of the following is the consequence?

a. It is still subjected to expeditious and simplified clearance procedure thru Postal Mail

b. It is required to lodge a goods declaration for consumption and to be cleared in a regular formal entry process

c. It is subjected to clearance procedures under informal entry process

d. It is still subject to simplified clearance procedures thru Postal Mail provided the recipient shall seek approval from the District Collector

143. Which of the following offices at the BOC is the one that will receive the NOA and ETA submitted by shipping lines?

a. PID

b. CCCD

c. POS

d. ODCO

144. Which of the following officers has the authority to grant permission for aircraft to land elsewhere other than at an international airport of entry?

a. Commissioner of Customs

b. Secretary of Finance
c. District Collector

d. CAB Director General

145. Which of the following officers has the responsibility to scan the barcode generated by the system and tag the ED-SAD as "Transferred?"

a. Duty Officer

b. Trigger Officer

c. Off-Duty Officer

d. Validating Officer

146. The E-TRACC System shall register an alarm in case the Electronic Customs Seal is cut or the seal has been disengaged. Which of the following is the correct kind of alarm?

a. Unauthorized End Trip

b. Corridor Alarm

c. Missing Heartbeat

d. Tamper Alarm

147. The E-TRACC System shall register an alarm in case the GPS enabled device has not transmitted a signal for more than what it is provided for in 11.2 of CMO 4-2020. Which of the
following is the correct kind of alarm?

a. Missing Heartbeat

b. Corridor Alarm

c. Tamper Alarm

d. Seal System Failure

148. On the documents to be produced by the master upon entry of the vessel, which of the following is the number of copies required for the cargo manifest?

a. 5
b. 4

c. 3

d. 2

149. If an arriving vessel engaged in foreign trade brought with her unmanifested chemical to be used as explosives, which of the following is the penalty to be imposed for this first
time?

a. Detention of the entire vessel

b. Payment of security amounting to double the value of the vessel and the cargo

c. Fine amounting to Php500,000.00

d. Forfeiture of the unmanifested cargo

150. Which of the following is the other office to receive the copies of cargo manifest as submitted to the Bureau by the agents of foreign vessels and aircrafts engaged in foreign
trade?

a. Tariff Commission

b. Commission on Audit

c. Department of Finance

d. Office of the President

151. When any of the package or goods mentioned in the manifest meant to be unloaded at the port of destination is not unloaded upon the arrival of the vessel, its agent shall be
liable for the imposable penalty. Which of the following is the penalty to be imposed if such an act was committed for the second time?

a. Fine amounting to Php 300,000.00

b. Fine amounting to Php 200,000.00

c. Detention of the vessel

d. Payment of security amounting to double the value of the vessel and the cargo
152. On the documents to be produced by the master upon entry of vessel, which of the following is the number of copies required for Pratique?

a. One copy

b. Two copies

c. Three copies

d. No specified number of copies

153. Which of the following is not a function of the Secretariat of the E-TRACC Accreditation Committee?

a. Keep a record of the minutes of the meetings and the attendance

b. Ensure that proper notice of the date and agenda of the meetings are given in advance to the members

c. Receive formally the documents in behalf of the committee

d. Perform other functions that may be assigned by the Commissioner

154. Which of the following is the maximum file size of documents to be uploaded in the CCPS in relation to goods declaration for transit?

a. 8 MB

b. 10 MB

c. 16 MB

d. 20 MB

155. Which of the following is the required face amount of Performance Bond to be posted by the accredited E-TRACC System Service Provider?

a. Php 10,000,000.00

b. Php 8,000,000.00

c. Php 5,000,000.00

d. Php 3,000,000.00
156. Which of the following offices at the Bureau shall process and approve the application of Bond Policies under the ABMS?

a. Deputy Collector for Operations

b. Bonds Audit Division

c. Bonds Division

d. Collection Service

157. Which of the following is the validity period of ATA Carnets issued in the Philippines?

a. 3 months

b. 6 months

c. 9 months

d. 12 months

158. Which of the following countries that issues and accepts ATA Carnets is not a member of the European Union?

a. France

b. Switzerland

c. Cyprus

d. Germany

159. Which of the following document serves as the Temporary Admission Papers under the ATA System in relation to the ratification of the Philippines to the Istanbul Convention?

a. CPD Carnet

b. SAD

c. ATA Carnet

d. IIDE
160. Which of the following is the primary reference material in case of doubt as to interpretation of the provisions of CAO 2-2022 in relation to the implementation of the ATA System
in the Philippines?

a. Vienna Convention

b. Istanbul Convention

c. Kyoto Convention

d. Basel Convention

161. Which of the following countries that issues and accepts ATA Carnets is not a member of South African Customs Union (SACU)?

а. Eswatini

b. Lesotho

c. Namibia

d. Morocco

162. Is ATA Carnet accepted in postal traffic?

a. No, because it is excluded by the Philippines in ratifying Annexes to the Istanbul Convention

b. No, because it is a special procedure with a separate and distinct procedures and using ATA is a mere redundancy

c. No, because it is not found in the provisions of the CMTA

d. No, because it is not harmonized with the international standards and best practice in order to be implemented in the Philippines

163. Which of the following territories that issues and accepts ATA Carnets is not a sovereign state?

a. Puerto Rico

b. Chile

c. Estonia
d. Pakistan

164. Which of the following is the extent of liability of NIGA as to securing the amount of duties and taxes under the ATA System?

a. 100%

b. 110%

с. 150%

d. 200%

165. If the ATA Carnet was lost or destroyed while the goods are in the territories of one of the Contracting Parties, the Customs authorities of that Contracting Party shall, at the
request of the issuing association and subject to such conditions as those authorities may prescribe, accept replacement papers. Which of the following is the validity period of such
replacement papers, if any?

a. No validity period

b. On the same date as that of the papers which they replace

c. 12 months from the issuance of replacement papers

d. 6 months from the issuance of replacement papers

166. Which of the following is the validity period of CPD Carnets issued in the Philippines?

a. 6 months

b. 9 months

c. 12 months

d. CPD Carnets are not applicable in the Philippines

167. If such proof is not furnished within the time allowed, the NIGA shall forthwith pay such sums. The payment shall be regarded as final after a specified period from the date of
payment. During the latter period, the NIGA may still furnish the proof referred to in the preceding paragraph with a view to recovery of the sums paid. Which of the following is the
prescribed period of finality of payment?
a. 3 months

b. 6 months

c. 9 months

d. 12 months

168. Which of the following is not included as to the modes of termination of Temporary Admission?

a. Goods are cleared under postal traffic

b. Re-exportation

c. Goods are converted for use of the CBW

d. Where the goods are cleared for consumption

169. Which of the following terms refers to the issuing association established in another Contracting Party and affiliated to the same Guaranteeing Chain?

a. Corresponding Issuing Association

b. Issuing Association

c. National Issuing and Guaranteeing Association

d. International Organization

170. Which of the following international conventions implement the rules and regulations on the ATA System?

a. Tokyo Convention

b. Stockholm Convention

c. Istanbul Convention

d. Minnesota Convention
171. The Customs Examiner from WAD or equivalent unit shall examine the goods for export and if in order, shall sign the Cl. Copies of the signed Cl shall be distributed to the
different offices concerned within 24 hours after signing the Cl. Which among the choices will the triplicate copy of Cl be distributed?

a. Warehouseman

b. CBW Operator

c. Operating Division/equivalent unit

d. Export Division

172. In the evaluation of application for establishment of CBW, which of the following offices will conduct the actual inspection of the premises of the applicant?

a. WCD

b. WID

c. WMAU

d. WDRD

173. Which of the following is the prescriptive period for the NIGA to produce proof of re-exportation to the Bureau for goods granted Temporary Admission under the ATA System?

а. 24 months

b. 12 months

c. 6 months

d. 3 months

174. Which of the following is the proper goods declaration to be filed by the Port User in a Freeport Zone?

a. Consumption

b. Transit

c. Admission
d. Conditional Importation

175. Which of the following is the validity period of the Istanbul Convention as to the territories or Contracting Parties who acceded or ratified such agreement?

a. Unlimited duration

b. 5 years from the deposit of instrument of accession or ratification

c. 10 years from the deposit of instrument of accession or ratification

d. 20 years from the deposit or instrument of accession or ratification

176. Which of the following ASEAN Member States is not a signatory to the Istanbul Convention on the issuance and acceptance of ATA Carnet?

a. Myanmar

b. Singapore

c. Thailand

d. Malaysia

177. Which of the following is the duty and tax treatment for goods granted Temporary Admission in the Philippines using ATA Carnet?

a. Duty Exempt only

b. Duty and VAT exempt

c. Subject to Duty and VAT but eligible for Refund

d. VAT exempt only

178. Which of the following is the duty and tax treatment for goods directly admitted into Free Zones?

a. Duty Exempt only

b. VAT Exempt only

c. Subject to duties and taxes

d. Duty and VAT Exempt

179. Which of the following is not included in the particulars that shall appear in the ATA Carnet?

а. The name of the Issuing Association

b. The Customs Authorities who issued the ATA Carnet

c. The name of the International Guaranteeing Chain

d. The countries or Customs territories in which the ATA Carnet is valid

180. Which of the following is the prescribed period for the Customs Bonded Warehouse Committee (CBWC) to deliberate the application for establishment of CBW?

a. 7 working days

b. 10 working days

c. 20 working days

d. 30 working days

181. Which of the following documents is not required for transfer of membership from one CCBW to another?

а. Letter from the member manifesting its intent to transfer membership to another CBW

b. Acceptance letter of the new CCBW and its assumption of all liabilities of the member

c. Certification stating that its warehouse can accommodate and handle the volume of importation of the applicant member

d. Reasons for objection within 5 working days from receipt of letter of intent

182. Goods covered by Annex D of the Istanbul Convention and as ratified by the Philippines include animals for various purposes and may be granted Temporary Admission upon
submission of the ATA Carnet. Which of the following is not included?

a. Rescue operations

b. Transhumance
c. Veterinary treatment

d. Entertainment

183. Which of the following documents is not included for the establishment of an extension warehouse of a CBW?

a. Clearance of No Outstanding Accountability or Liability as of the date of application

b. Certified true copy of Mayor's Permit for the extension CBW

c. Lease contract to the real property where the proposed extension warehouse is located

d. Feasibility study

184. Which of the following kinds of CBW is not allowed to operate extension warehouses?

a. MMBW

b. PrBW

c. CCBW

d. ICBW

185. The audit team shall then verify the accuracy of the deficiency duties and tax computation and determine if all errors are fully disclosed. Which of the following is the prescribed
period for the completion of the verification and approval or denial of the PDP application?

a. 30 calendar days from the submission of complete PDP documents

b. 60 calendar days from the submission of complete PDP documents

c. 90 calendar days from the submission of complete PDP documents

d. 120 calendar days from the submission of complete PDP documents

186. An importer was subjected to a post clearance audit last two months ago. Upon completion of the audit, the Bureau thru the PCAG found out that there was deficiency in the
duties and taxes paid by such importer. The aggrieved party filed for a motion for reconsideration with the Commissioner of Customs but was subsequently denied. Which of the
following is the next remedy available to the aggrieved importer?
a. File an appeal to the CTA

b. File an appeal to the Secretary of Finance

c. Accept the decision of the Commissioner and pay the deficiency duties and taxes

d. Accept the decision but file a petition for certiorari to CTA

187. Should the importer refuse to pay the deficiency duties and taxes which was found upon the completion of the proper post clearance audit of the Bureau, which of the following
is not the applicable remedy?

a. Filing a criminal action

b. Constructive distraint of property of delinquent importer

c. Payment of 125% of the revenue loss

d. Refer the matter to Secretary of Finance for appropriate action

188. Which of the following is the approving authority of application for ATRIG with the BIR?

a. Assistant Commissioner for Large Taxpayers Service

b. Regional Director

c. Revenue District Officer

d. Deputy Commissioner

189. An importer would be subjected to Post Clearance Audit this coming month as he received the ANL two weeks ago. Which of the following is the most applicable consequence?

a. Payment of the deficiency in duties and taxes plus legal interest

b. Payment of the deficiency in duties plus 10% penalty on the basic deficiency and taxes plus legal interest

c. Payment of the deficiency in duties and taxes

d. Payment of the deficiency in duties and taxes and 125% of the revenue loss
190. Which of the following is not included as a penalty to be imposed by the Bureau for failure or refusal to give full and free access to records subject to post clearance audit?

a. Waiver of the right to contest the results of the audit based on records kept by the Bureau

b. Hold delivery or release of subsequent imported articles to answer for the fine and any revised assessment

c. Criminal prosecution punishable with imprisonment or not less than 3 years and 1 days but not more than 6 years and/or a fine of Php1,000,000.00

d. Surcharge of 20% of the Dutiable Value of the goods which is the subject of the importation for which no records were kept and maintained

191. Which of the following officials is the one who will issue the Audit Notification Letter (ANL) for the conduct of post clearance audit?

a. Commissioner of Customs

b. Secretary of Finance

c. Assistant Commissioner

d. Any of the choices may issue ANL

192. Which of the following is not included as a penalty to be imposed by the Bureau for failure to keep and maintain the prescribed records?

a. Criminal prosecution punishable with imprisonment or not less than 3 years and 1 days but not more than 6 years and/or a fine of Php1,000,000.00

b. Hold delivery or release of subsequent imported articles to answer for the fine and any revised assessment

c. Punishment for contempt, for contumacy or refusal to provide access, from the proper court having criminal jurisdiction over the matter

d. Waiver of the right to contest the results of the audit based on records kept by the Bureau

193. Which of the following instances is qualified for the PDP?

a. Goods declarations involving fraud

b. Goods declaration which are covered by cases already filed in court

c. Goods declarations which are subject or pending cases with any other Customs Office

d. Goods declarations in which the corresponding ANL has been issued for the conduct of the post clearance audit
194. If the findings of PCAG on their conduct of the post clearance audit did not yield a deficiency in duties and taxes, which of the following is the next remedy available to the
importer?

a. No required action, assessment is deemed final

b. File an appeal with CTA

c. File a motion for reconsideration with the Commissioner of Customs

d. Avail of the prior disclosure program

195. In processing duty and tax exemptions at DOF-RO Regular Lane, which of the following personnel prepares the Indorsement for Tax and/or Duty Exemption?

a. Action Officer

b. CRMD Staff

c. Officer of the Day

d. Division Chief

196. Which of the following types of CBW is authorized to import, receive and store various goods that are necessary for the requirements of the airline industry?

a. ACBW

b. CCBW

c. MRBW

d. DFS

197. Which of the following types of CBW has a principal and respective clients/end-user?

a. PrBW

b. ICBW

c. CCBW
d. MMBW

198. Which of the following are the agencies that may be consulted by the Secretary of Finance in creating and dissolving the types of CBW?

a. NEDA and DTI

b. NEDA and BSP

C. DOST and DTI

d. DILG, DA and DTI

199. Which of the following is the threshold value for the Bureau not to invoke the remedies of distraint or levy in relation to the conduct of post clearance audit?

a. When the duties and taxes, excluding interest and penalties, it not more than Php5,000,00

b. When the duties and taxes, excluding interest and penalties, it not more than Php10,000,00

c. When the duties and taxes, including interest and penalties, it not more than Php5,000,00

d. When the duties and taxes, including interest and penalties, it not more than Php10,000,00

200. Which of the following is the amount of annual supervision fees to be paid by the ICBW servicing the airline industry?

a. Php 50,000.00

b. Php150,000.00

c. Php250,000.00

d. Php500,000.00

201. Which of the following is the allowed percentage of withdrawal for domestic consumption for Private Bonded Warehouses?

a. 10%

b. 30%

c. 50%
d. 100%

202. Which of the following documents is not included in the requirements for liquidation of CBW entries as to constructive exportation?

a. Constructive Export Declaration

b. Approved Authority to Sell/Transfer

c. CEWE

d. Outward Bill of Lading/Airway Bill

203. Which of the following kinds of CBW is not allowed to operate extension warehouses?

a. CCBW

b. MMBW

c. PrBW

d. ICBW

204. If the importer who previously applied for PDP and intends to amend such application, which of the following is prescriptive period?

a. No prescriptive period

b. 30 calendar days from the filing of the PDP application form

c. 60 calendar days from the filing of the PDP application form

d. 90 calendar days from the filing of the PDP application form

205. Which of the following is the allowed percentage of withdrawal for domestic consumption for MCBWs?

a. 10%

b. 30%

c. 50%
d. 100%

206. Which of the following circumstances does not constitute unauthorized withdrawal?

a. Substitution of materials or finished products with local materials or goods

b. Imported material entered under warehousing scheme which is destined to CBW but brought to some place other than its intended destination

c. Transfer of materials to non-accredited member or subcontractor

d. Direct transfer of imported materials to an accredited member or subcontractor without passing through the physical facility of the CBW

207. Which of the following types of CBWs has a principal and respective accredited member?

a. MMBW

b. GTMBW

c. CCBW

d. ICBW

208. If upon applying for establishment of CBW, the applicant submitted the lease contract valid for 2 years, which of the following is the correct validity period of the Certificate of
Authority to Operate to be issued to him?

a. 2 years

b. 3 years

c. 5 years

d. No validity period

209. In the evaluation of application of establishment of CBW, which of the following offices will conduct the actual inspection of the premises of the applicant?

a. WCD

b. WID
C. WMAU

d. WDRD

210. Which of the following is the amount of annual supervision fees to be paid by the principal CCBW?

a. Php250,000.00

b. Php50,000.00

c. Php100,000.00

d. Php500,000.00

211. Which of the following is the term referring to an entity accredited by the Bureau to operate under an existing CCBW?

a. Client-exporter

b. Subcontractor

c. Client/End-user

d. Member

212. Which of the following documents is not included in the requirements for liquidation of CBW entries as to direct exportation?

a. Cl

b. Transfer Note

c. CIL

d. Withdrawal Permit

213. Applications for refund of duties and taxes shall be filed within:

a. 12 months from payment

b. 6 months from payment

c. 3 months from payment

d. 1 month from payment

214. Claims for refund of duties and taxes shall be filed:

a. with the office of the Commissioner

b. at the office of the district Collector and at the BIR

c. at the office of the district collector of the port where duties and taxes were paid

d. none of the above

215. A monthly summary list of applications for refund of duties and taxes shall be submitted to the:

a. Commissioner

b. Collector

c. Post Clearance Audit Group

d. Tariff Commission

216. Upon receipt of the Application Form for refund of duties and taxes, with supporting documents, the office of the District Collector shall:

a. transmit the Application Form and supporting documents to the Law Division

b. forward the Request for Verification of Payment and supporting documents to the Revenue Accounting Division

c. forward the Request for Certification of No Outstanding Obligation to the Collection Service
d. all of the above

217. Evaluation of the application for refund of duties and taxes is conducted by the:

a. Law Division

b. Collection Service

c. Post Clearance Audit Group

d. Revenue Accounting Division

218. Approval or disapproval of the application for refund of duties and taxes is conducted by the:

a. Law Division

b. Office of the District Collector

c. Post Clearance Audit Group

d. Revenue Accounting Division

219. Approval of the application for refund of duties and taxes is reviewed by the:

a. Law Division

b. Office of the District Collector

c. Post Clearance Audit Group

d. Office of the Commissioner

220. Lodgement of provisional goods declaration may be allowed in the following instances:
a. when Tax Exemption Indorsement from DoF has not been issued yet, provided an application has been filed at time of lodgement

b. when Tax Exempt Certificate from BIR has not been issued yet, provided an application has been filed at time of lodgement

c. when Authority to Release Imported Goods from BIR has not been issued yet, provided an application has been filed at time of lodgement

d. all of the above

221. Which of the following statements is /are true regarding provisional goods declaration?

a. PGDs are always selected red in the BOC's selectivity system.

b. Goods declaration may be considered a PGD, even if the declarant does not indicate the provisional nature of the lodgement.

c. If a Collector accepts a PGD, the duty and tax treatment of the goods shall not be different from that of goods with complete declaration.

d. none of the above

222. The declarant must file the provisional goods declaration with the Entry Processing Unit (or equivalent unit) within

a. 48 hours from arrival of the goods

b. 48 hours from lodgement

c. 5 days from arrival of the goods

d. 5 days from lodgement

223. Documents submitted in support of the provisional goods declaration shall be evaluated by the

a. COO III

b. COO V
c. Entry Processing Unit

d. Commissioner

224. If no regulatory permit / license was presented at the time of lodgement of provisional goods declaration, and despite undertaking, the importer still fails to submit the same
within the period as required, the COO III shall

a. recommend the issuance of a WSD against the shipment

b. issue a WSD against the shipment

c. seize the shipment

d. none of the above

225. The initial findings and recommendations of the COO III regarding the provisional goods declaration will be reviewed by the

a. Entry Processing Unit

b. COO V

c. Collector

d. Commissioner

226. In case of release of provisionally declared regulated goods, assessment of the payable duties and taxes, and issuance of the Assessment Notice is done by the

a. Entry Processing Unit

b. COO V

c. Collector
d. COO III

227. If a claim for refund of duties and taxes is disapproved by the Office of the District Collector, the claimant's remedy is to

a. file a protest with the Commissioner

b. file an appeal with the Commissioner

c. file a protest with the Court of Tax Appeals

d. file an appeal with the Court of Tax Appeals

228. If a claim for refund of duties and taxes is approved by the Office of the District Collector:

a. the said approval shall be final and executory

b. the said approval is subject to automatic review by the Commissioner

c. the said approval is subject to automatic review by the Secretary of Finance

d. none of the above

229. The Office of the District Collector's decision to disapprove a claim for refund of duties and taxes may be assailed by the claimant within

a. 15 days from the decision denying the refund

b. 15 days from receipt of the denial

c. 30 days from the decision denying the refund

d. 30 days from receipt of the denial

230. If a claim for refund of duties and taxes is approved by the Office of the Commissioner:
a. the said approval shall be final and executory

b. the said approval is subject to automatic review by the President

c. the said approval is subject to automatic review by the Department of Finance

d. the said approval is subject to automatic review by the Court of Tax Appeals

231. If a claim for refund of duties and taxes is disapproved by the Office of the Commissioner, the claimant's remedy is to

a. file a protest with the Secretary of Finance

b. file an appeal with the Secretary of Finance

c. file a protest with the Court of Tax Appeals

d. file an appeal with the Court of Tax Appeals

232. The Office of the Commissioner's decision to disapprove a claim for refund of duties and taxes may be assailed by the claimant within

a. 15 days from the decision denying the refund

b. 15 days from receipt of the denial

c. 30 days from the decision denying the refund

d. 30 days from receipt of the denial

233. If a claim for refund of duties and taxes is approved by the Secretary of Finance:

a. the said approval shall be final upon the Bureau of Customs

b. the said approval is subject to automatic review by the Court of Tax Appeals
c. the said approval is subject to automatic review by the President

d. none of the above

234. Which of the following is/are true about a marine protest:

a. it is executed by the importer or customs broker

b. it need not be under oath

c. it authenticates the facts and circumstances of a loss accrued by the perils of the sea

d. all of the above

235. This refers to the document issued by the Collector or customs officer identifying the goods to be exported and subsequently brought back to the Philippines, which must be
secured prior to or upon departure:

a. Certificate of Identification

b. Certificate of Re-importation

c. Goods Declaration

d. Tax Exemption Indorsement

236. Who among the following may be considered a "person coming to settle" under CAO 6-2020?

a. Mr. X, a Filipino returning to the Philippines after working in the USA for 3 years

b. Ms. B, a South Korean, who is a holder of a Special Investors Resident Visa

c. Ms. Q, an Australian, who is a holder of a Working Visa

d. Mr. D, a Norwegian, who is a holder of Temporary Visitors Visa

237. This document is issued by the Revenue Office of the Department of Finance, evidencing exemption of an importer from payment of duties and/or taxes on his importations

a. Tax Credit Certificate

b. Certificate of Exemption from Duties and Taxes

c. Duty Drawback Certificate

d. Tax Exemption Indorsement

238. For aquatic products to be exempt from payment of duties, the Master of the fishing vessel must certify that:

a. the fishing vessel which caught the aquatic products is of Philippine registry

b. the aquatic products are imported in such vessel or in crafts attached thereto

c. that such products haven't been landed in foreign territory or if so landed, that it was only for transshipment, without having been advanced in condition

d. all of the above

239. A Tax Exemption Indorsement is not required for the following to be exempt from duties / taxes:

a. coffins and urns containing human remains

b. aquatic products

c. balikbayan boxes

d. all of the above

240. Personal baggage of a diplomatic agent is exempt from inspection unless:

a. there are serious grounds to believe that the articles are not for official use of the mission or personal use of the diplomatic agent or his family

b. there are serious grounds to believe that the articles are prohibited by law

c. either a or b

d. neither a nor b - personal baggage of a diplomatic agent is always exempt from inspection

1. Unless otherwise provided by law, petroleum products mandated to be marked under CMO 43-2019 include:

a. diesel

b. gasoline

c. kerosene

d. all of the above

2. The following port/s is / are initially authorized under CMO 43-2019 as port/s of discharge for petroleum products arriving in bulk:

a. Port of Batangas

b. Port of Tacloban

c. Port of Iloilo

d. all of the above

3. Petroleum products subject to marking, but not in bulk, may be discharged, subject to notification to:

a. District Collector and Project Implementation Office

b. District Collector and the Testing Facility

c. District Collector and the Commissioner

d. District Collector and the Fuel Marking Provider

4. Under CMO 43-2019, fuel containing less than of the_____marker level shall be deemed diluted:

a. 80%

b. 85%

c. 90%

d. 95%

5. When does fuel marking take place?

a. before the fuel departs from the port of exportation

b. upon arrival at the port of discharge

c. after payment of duties and taxes

d. after release from customs custody

6. Field and confirmatory test of fuel products covered under CMO 43-2019 are conducted by the?

a. Project Implementation Office

b. Fuel Marking One Stop Shop

c. Fuel Marking Provider

d. Office of the Collector

7. Confirmatory test shall be conducted on fuel products, covered under CMO 43-2019, which initially tested

a. diluted

b. unmarked

c. adulterated

d. all of the above

1. Notice of Arrival of shipments of fuel products covered by CMO 43-2019 must be submitted by e-mail to:

a. Fuel Marking One Stop Shop

b. Commissioner

c. Finance Secretary

d. Secretary, Department of Energy

2. For bulk petroleum products covered by CMO 43-2019, application for Special Permit to Discharge must be submitted to:

a. Fuel Marking One Stop Shop or equivalent unit

b. Fuel Marking Provider or equivalent unit

c. Accredited Cargo Surveying Company or equivalent unit

d. District Collector or equivalent unit

3. When are fuel marking fees collected?

a. upon arrival of the vessel at the port of discharge

b. simultaneous with payment of internal revenue taxes

c. after the fuel product is released from customs custody

d. during the field and confirmatory tests

4. Requests for marking of the fuel products must be made to the fuel marking provider at least______calendar days prior to marking.

a. 2

b. 3

с. 5

d. 7

5. Upon completion of the marking, this document is issued by the fuel marking provider to the representatives witnessing the marking.

a. Discharge Port Survey Report

b. Fuel Marker

c. Certificate of Marking

d. Load Port Survey Report

6. What happens in case of a "fail" result after a field test?

a. A confirmatory test shall be conducted.

b. The subject fuel product shall immediately be seized.

c. Fuel marking fees shall be assessed.

d. none of the above

7. Confirmatory Fuel Test Certificates shall be issued by the fuel marking provider's testing facilities within_____from the random field test.

a. 2 days

b. 5 days

c. 7 days

d. 10 days

1. This term refers to the privilege granted to lodge the goods declaration, or to cause the release of the shipment where the duties, taxes, and other charges have been paid, within
the period prescribed under the CMTA:

a. claiming

b. lifting

c. filing

d. processing

2. Implied abandonment of goods may, upon request, be lifted by the:

a. District Collector

b. Commissioner

c. Secretary of Finance

d. President
3. The request to lift decree of abandonment and claim the goods must indicate:

a. whether a decree of abandonment has already been issued

b. the details of the shipment

c. the date of payment of duties and taxes

d. all of the above

100. In the event that the impliedly abandoned goods have been sold, the request to claim the proceeds of the sale may be filed with

a. Collector

b. Commissioner

c. Secretary of Finance

d. Tariff Commission

5. Requests to claim proceeds of the sale of impliedly abandoned goods will be forwarded to_____to determine whether no offense had been committed:

a. Law Division or equivalent unit

b. Collector

c. Commissioner

d. Secretary of Finance

6. Decisions allowing the release of proceeds of the sale of impliedly abandoned goods are:

a. deemed final and executory

b. subject to review by the Commissioner or Secretary of Finance

c. appealable to the Court of Tax Appeals

d. none of the above

7. The pertinent penalty, surcharge, and interest under CAO 13-2020 shall be paid:

a. upon filing of the request for lifting or request for the proceeds

b. upon approval of the request or appeal

c. upon discharge of the goods from customs custody

d. none of the above

1. How many days are given to the District Collector to act on the application to operate a CBW?

a. 15 days from receipt of the application

b. 5 working days from receipt of the application

c. 20 days from receipt of the application

d. 10 working days from receipt of the application

2. This shall refer to an act of bringing bonded articles to some place other than its intended destination without prior authority from the Bureau.

a. unauthorized withdrawal

b. diversion

c. unauthorized relocation
d. constructive withdrawal

3. Who shall cause the liquidation of warehousing entry and cancellation of bonds?

a. District Collector

b. warehouseman

c. warehouse operator

d. warehouse storekeeper

4. Which among the following is correct?

a. The matter of collecting the warehouse supervision fee at the outports is the responsibility of the Commissioner.

b. If the term of the lease of contract submitted during the application is less than three (3) years, the validity of the Authority to Operate shall be coterminous with the lease of
contract.

c. For CCBW's or ICBW's with ten (10) members or client-exporter respectively, application for renewal shall be filed not later than one hundred twenty (120) days before its
expiration.

d. The CBMW and its applicant sub-contractor shall file separate applications for accreditation and renewal with the District Collector.

5. A CBW Operator who commits unauthorized relocation for the second time shall:

a. pay for the duties, taxes and other charges due on the goods withdrawn and surcharge of fifty percent (50%) of duties, taxes, customs fees and charges, found to be due and
unpaid.

b. cause payment of duties and taxes plus suspension.

c. cause suspension of its warehousing privileges for the period of six (6) months.
d. pay duties and taxes plus surcharge under Sec. 1422 of the CMTA without prejudice to criminal liability.

1. What is the nature of a CBW license?

a. It is personal to the warehouse and cannot be assigned unless upon approval by the Commissioner of Customs.

b. It is personal to the warehouse but in certain specific instances can be transferred/assigned provided such transfer/assignment is not used to evade the law.

c. It is personal to the warehouse and cannot be transferred /assigned for whatever reason.

d. It is personal to the operator and cannot be assigned unless upon approval of the Bonded Warehouse Committee.

90. The reason why an extension warehouse is put up is:

a. To service prospective customers located within a targeted area

b. To establish the presence of the main CBW in certain area

c. When the main CBW facilities are no longer sufficient to fully service the volume of its operations

d. To stretch the operational capability of the CBW operation

3. There are two ways of transferring imported goods to CBWs. These are through:

a. warehousing entry or direct transfer

b. direct transfer or special permit to transfer

c. warehousing entry or transit declaration

d. direct transfer or transshipment underguard

4. "B" is a member of a Common Manufacturing Bonded Warehouse for 8 years. During this period, "B" has become hugely successful in its export transactions that it was able to
accumulate assets worth Php 18M. If you were a customs official, what would you advise "B" to do? Choose the best answer.

a. Advise "B" to quit as a member since a CCBW is created to assist small importers-exporters only and its continued membership in the CCBW is already considered immoral.

b. Advise "B" to put up its own Bonded Manufacturing Warehouse.

c. Advise "B" to invest a major portion of its assets to other non-related businesses in order to retain its membership in the CCBW.

d. Advise "B" to operate a CCBW.

5. What is the basic requirement before an entity can apply with the BOI for the establishment of a Multinational Regional Bonded Warehouse?

a. It must be operated by a multinational company.

b. It must be operated by a global company with extensive reach in the Asia-Pacific and European markets.

c. It must be operated by a multinational company having its regional or area headquarters in the Philippines.

d. It must be operated by a global company with a paid-up capital of at least USD 50M.

1. The Collector shall furnish the Accounts Management Office (AMO) a copy of the Warrant of Seizure and Detention or any other notice involving violation of customs laws
within_____from issuance.

a. 24 hours

b. 48 hours

c. 5 days (3 days if involving perishable goods)

d. 10 days (5 days if involving perishable goods)

2. Upon receipt of the WSD or derogatory information, or discovery of breach of importer/broker's responsibilities, a Disposition Form shall be prepared by the_____with
recommendation for issuance of Charge Sheet for suspension, revocation, or cancellation of accreditation of the importer/broker.

a. Secretary of Finance

b. Commissioner

c. Collector

d. Chief, Accounts Management Office

3. Preliminary suspension of accreditation of importer/broker, when warranted, has a maximum period of

a. 15 days

b. 30 days

c. 60 days

d. 90 days

4. Upon approval by the Commissioner, the Charge Sheet, including the docket, under CMO 12-2021, shall be forwarded to the

a. Accounts Management Office

b. Legal Service

c. both a and b

d. none of the above

5. Orders of Preliminary Suspension of accreditation, if any, are implemented by the

a. Accounts Management Office

b. Legal Service

c. both a and b

d. none of the above

6. The following is/are notified regarding implementation of Orders of Preliminary Suspension of accreditation:

a. the importer/broker

b. Legal Service

c. both a and b

d. none of the above

80. Administrative proceedings for imposition of penalties on accreditation of importers/brokers are conducted by

a. Accounts Management Office

b. Legal Service

c. both a and b

d. none of the above

1. A prepayment account is an alternative mode of payment of duties, taxes, and other charges. A prepayment account is an alternative to the PASS5 system required to be used by all
E2M users.

a. Both statements are false.

b. Both statements are true.

c. Only the first statement is true.

d. Only the second statement is true.

2. A prepayment account may be opened for payment of duties, taxes, and other charges on the following goods declaration:

a. transit

b. transhipment

c. warehousing

d. all of the above

3. An importer may maintain only one prepayment account in any collection district. The said account may be used to pay in any collection district, regardless of where it was opened.

a. Both statements are false.

b. Both statements are true.

c. Only the first statement is true.

d. Only the second statement is true.

4. In opening a prepayment account, the Prepayment Registration Form shall be submitted electronically to

a. Chief, Collection Division

b. Collector

c. Commissioner
d. Secretary of Finance

5. After the prepayment account is created, any amount may be deposited to the same through

a. Bank of the Philippine Islands

b. Landbank

c. Security Bank

d. any bank within the collection district

6. Funds in any prepayment account may be withdrawn. Such funds may also be transferred from one prepayment account to another under the same holder's name.

a. Both statements are false.

b. Both statements are true.

c. Only the first statement is true.

d. Only the second statement is true.

7. Inquiries regarding balance of a prepayment account may be addressed to the

a. bank

b. MISTG

c. Chief, Collection Division

d. Collector

1. Liquidation pertains to activities done by

a. Collector

b. Secretary of Finance

c. Commissioner

d. Liquidation and Billing Division, or equivalent units

2. Liquidation includes:

a. issuance of clearance certificate by the Liquidation and Billing Division

b. subsequent adjustments in computation of duties, taxes, and other charges

c. sending notices of deficiency

d. all of the above

70. This refers to an initiatory letter issued by the Liquidation and Billing Division, and addressed to the importer, with a demand to pay deficiencies in duties, taxes and other charges
arising from post-release adjustment.

a. Notice of disparity

b. Notice of delinquency

c. Notice of discrepancy

d. none of the above

4. The Liquidation and Billing System allows users to:

a. automatically send notices and final demand letters, as needed

b. audit and evaluate post entry transactions to determine if there are revenues that still need to be collected

c. both a and b

d. none of the above

5. The Post Entry Modification Form is to be accomplished by the

a. assigned LBD Customs officer

b. Collector

c. Commissioner

d. Secretary of Finance

1. This refers to a mechanical, electronic or clerical error committed unintentionally by the Importer and occurred notwithstanding the maintenance of internal controls necessary to
avoid such errors

a. inadvertent error

b. bad faith

c. gross negligence

d. misdeclaration

2. The principal place of business refers to the place where

a. corporate books and records are kept

b. corporate officers direct, control and coordinate the corporation's activities

c. other locations of the business are controlled

d. all of the above

3. Prior disclosure by importers of error and omissions in goods declaration are accepted as a potential mitigating factor by the

a. Collector

b. Commissioner

c. Secretary of Finance

d. Post Clearance Audit Group

4. Audit of importers, locators, and all parties engaged in customs clearance and processing is conducted by the

a. Collector

b. Commissioner

c. Secretary of Finance

d. Post Clearance Audit Group

5. This refers to a plea for re-evaluation of the audit findings on the basis of existing records without need of additional evidence.

a. reconsideration

b. appeal

c. reinvestigation

d. prior disclosure
1. This refers to the practice of paying uniform duty on certain categories of goods disregarding the quality, quantity and actual value of the goods.

a. duty benchmark

b. transaction value

c. customs value

d. uniform duty rule

60. This refers to the preliminary order issued by the Commissioner identifying the goods subject for compulsory acquisition.

a. preliminary investigation

b. warrant of compulsory acquisition

c. probable cause

d. notice of compulsory acquisition

3. This refers to the decision of the Commissioner to acquire the goods subject for compulsory acquisition.

a. preliminary investigation

b. warrant of compulsory acquisition

c. probable cause

d. notice of compulsory acquisition

4. Both the Collector and Commissioner exercise the government's right to compulsory acquisition. When the government exercises this right, it pays a price equal to the goods'
declared customs value plus any duties already paid.
a. Only the first statement is true.

b. Only the second statement is true.

c. Both statements are true.

d. Both statements are false.

5. Which among the following is/are considered badge/s of undervaluation?

a. duty benchmarking

b. information from customs administration of another country that the importation is valued unconscionably low

c. both a and b

d. none of the above

1. Which among the following is/are considered badge/s of undervaluation?

a. report based on valid industry complaint or recommendation of reputable and recognized organizations or chambers that the importation is valued unconscionably low

b. information from customs administration of another country that the importation is valued unconscionably low

c. both a and b

d. none of the above

2. A commodity is valued unconscionably low when the BOC, after applying all the methods of valuation, still finds a discrepancy of at least in the value declared as against other
reference:

a. 30%
b. 10%

c. 50%

d. 20%

3. If the Collector recommends the issuance of a Notice of Compulsory Acquisition, the Commissioner shall act on the same within

a. 24 hours, and in case of perishable goods, 12 hours

b. 48 hours, and in case of perishable goods, 24 hours

c. 72 hours, and in case of perishable goods, 48 hours

d. none of the above

53. If the Commissioner does not act on the Collector's recommendation to issue a Notice of Compulsory Acquisition within the prescribed period

a. the recommendation is deemed denied

b. the recommendation is deemed approved

c. the inaction is automatically reviewed by the Secretary of Finance

d. none of the above

5. The Commissioner may, motu proprio, issue a Notice of Compulsory Acquisition upon determination that the goods are valued unconscionably low. Upon the issuance of the
Notice of Compulsory Acquisition, the goods are transferred to a secured area or facility under the jurisdiction of the BOC.

a. Only the first statement is true.

b. Only the second statement is true.

c. Both statements are true.

d. Both statements are false.

1. The following goods are subject to condemnation under CMO 24-2021:

a. goods that have no commercial value

b. goods that are injurious to public health

c. restricted goods which are highly dangerous to be kept or handled

d. all of the above

2. The following are among the modes of condemnation enumerated under CMO 24-2021:

a. shredding

b. crushing

c. breaking

d. all of the above

3. The Chairman of the Condemnation Committee created under CMO 24-2021 is the

a. Collector

b. Commissioner

c. Chief, ACDD or equivalent unit

d. Chief, Law Division or equivalent unit

4. The Vice Chairman of the Condemnation Committee created under CMO 24-2021 is the

a. Collector

b. Commissioner

c. Chief, ACDD or equivalent unit

d. Chief, Law Division or equivalent unit

5. The following is a member of the Condemnation Committee created under CMO 24-2021:

a. representative of the Enforcement and Security Service

b. representative of the Office of the District Collector

c. representative of the Customs Intelligence and Investigation Service

d. all of the above

47. This refers to the procedure of making the final payment of duties and taxes and other charges at the port of entry and the legal permit for withdrawal has been granted

a. customs clearance for transshipment entries

b. customs clearance for transit entries

c. customs clearance for consumption entries

d. customs clearance for warehousing entries

2. This refers to the procedure of filing of goods declaration and the duties and taxes has been secured to be paid at the point of entry and the legal permit for withdrawal has been
granted
a. customs clearance for transshipment entries

b. customs clearance for transit entries

c. customs clearance for consumption entries

d. customs clearance for warehousing entries

3. This refers to the customs procedure under which goods, in its original form, are given permit to be transported under customs control from one customs office to another, or to a
free zone.

a. customs clearance for transshipment entries

b. customs clearance for transit entries

c. customs clearance for consumption entries

d. customs clearance for warehousing entries

4. This refers to the customs procedure under which goods are given permit to be transferred under customs control from the importing means of transport to the exporting means of
transport within the area of one customs office, which is the office of both importation and exportation

a. customs clearance for transshipment entries

b. customs clearance for transit entries

c. customs clearance for consumption entries

d. customs clearance for warehousing entries

5. Which among the following is considered a free zone under CAO 1-2019?

a. Clark Freeport Zone

b. John Hay Special Economic Zone

c. Zamboanga City Special Economic Zone

d. all of the above

1. Which among the following is considered a free zone under CAO 1-2019?

a. Subic Bay Freeport Zone

b. Aurora Special Economic Zone

c. Freeport Area of Bataan

d. all of the above

40. Which among the following is not true regarding "fraud" as defined under CAO 1-2019?

a. It may be done through undervaluation.

b. It should be knowingly, voluntarily, and intentionally done.

c. It may cover acts resulting in immaterial false statements.

d. none of the above

3. Which among the following is not true regarding "fraud" as defined under CAO 1-2019?

a. It may only be done through undervaluation.

b. It should be knowingly, voluntarily, and intentionally done.

c. It covers acts resulting in material false statements.

d. none of the above

4. "Importer" under CAO 1-2019 includes any party who

a. withdraws admitted goods from the free zones into the customs territory for consumption or warehousing

b. imports goods into the Philippines

c. files a claim for refund or drawback

d. all of the above

5. "Importer" under CAO 1-2019 includes the following except:

a. one who knowingly causes the filing of a refund or drawback claim

b. agent of a person who imports goods into the Philippines

c. person ordering imported goods from a local importer, under certain conditions

d. none of the above

1. A person ordering imported goods from a local importer or supplier in a domestic transaction is considered an "importer" under CAO 1-2019 if the person placing the order:

a. controls material terms and conditions of the importation

b. is related to the importer in such a way that the former may be considered as the beneficial or true owner of the imported goods

c. furnished the importer or exporter production assistance, etc. with knowledge that this will be used in the manufacture or production of imported goods

d. all of the above

2. Who among the following is considered an "importer" under CAO 1-2019?

a. importer filing a claim for refund or drawback

b. agent of an importer filing a claim for refund or drawback

c. person required to file goods declaration

d. all of the above

33. Under CAO 1-2019, this refers to persons authorized to bring imported goods into free zones, such as special economic zones and free ports

a. locators

b. importer

c. declarant

d. agent

4. Under CAO 1-2019, misclassification is committed by

a. an inaccurate declaration as to quantity, quality, description, weight or measurement of the goods

b. use of erroneous tariff headings

c. failure to disclose in full the price actually paid or payable or any dutiable adjustment thereto

d. all of the above

5. Under CAO 1-2019, misclassification is committed to

a. avoid compliance with government regulations related to the entry of regulated, prohibited or restricted goods into Philippine customs territory

b. cause deficiency between the duty and tax that should have been paid and the duty and tax actually paid
c. both a and b

d. none of the above

1. This is defined under CAO 1-2019 as the failure to exercise reasonable care and competence, through act/s of omission or commission, in ensuring that a statement made is
correct, resulting in a deficiency in duties and taxes paid.

a. negligence

b. fraud

c. misdeclaration

d. misclassification

29. Misdeclaration refers to a false, untruthful, erroneous, or inaccurate declaration as to_____of the goods.

a. weight

b. quantity

c. measurement

d. any of the above

3. Prior disclosure program covers prior disclosure of errors and omissions in goods declaration resulting in deficiency in duties and taxes on past importations. It also covers
disclosures on royalties and other proceeds of subsequent resale, disposal or use of imported goods that accrues to the seller

a. Only the second statement is true.

b. Only the first statement is true.

c. Both statements are false.

d. Both statements are true.

4. Which among the following statements is true regarding reinvestigation under CAO 1-2019?

a. It may involve a question of fact.

b. It is a plea for re-evaluation of the audit findings.

c. It is based on newly-discovered or additional evidence.

d. all of the above

5. Undervaluation is committed when

a. an incorrect valuation method is used

b. declared value fails to disclose in full the price actually paid or payable

c. declared value fails to disclose any dutiable adjustment to the price actually paid or payable

d. all of the above

1. Within_____from date of final payment of duties and taxes or customs clearance, the Bureau of Customs may conduct an audit examination.

a. 3 months

b. 6 months

c. 1 year

d. 3 years

2. The purpose of the post clearance audit examination conducted by the Bureau of Customs is to
a. determine liability of importer for fine or penalty

b. ascertain correctness of the goods declaration

c. determine liability of importer for duties, taxes, and other charges

d. all of the above

3. Assessment by the Bureau of Customs is conclusive upon all parties:

a. within the period set under CAO 1-2019, counted from the date of final payment of duties and taxes

b. upon completion of post clearance audit

c. a or b

d. none of the above

4. If no post clearance audit has been conducted yet, assessment by the Bureau of Customs is conclusive upon all parties within counted from the date of final payment of duties and
taxes.

a. 1 year

b. 3 years

c. 5 years

d. 10 years

5. Who among the following is/are required to maintain and keep records under CAO 1-2019?

a. customs brokers
b. locators

c. importers

d. all of the above

1. Customs brokers must keep records covering transactions that they handle. Such records may be kept in electronic form.

a. Both statements are true.

b. Both statements are false.

c. Only the first statement is true.

d. Only the second statement is true.

2. Locators must keep records of transactions relating to admission and withdrawal of goods from free zones into customs territory. Importers must keep records of their
importations, including payment records.

a. Both statements are true.

b. Both statements are false.

c. Only the first statement is true.

d. Only the second statement is true.

3. Records are kept, pursuant to CAO 1-2019, for the following purpose/s:

a. to check integrity of the system by which records are filed, maintained and stored

b. to confirm accuracy of the goods declaration

c. to serve as basis for imposition of sanctions for non-compliance on recordkeeping

d. all of the above

4. Records must be kept, pursuant to CAO 1-2019, at the principal or secondary place of business. Such records may be kept for 3 years from final payment of duties and taxes or
customs clearance, whichever is earlier.

a. Both statements are true.

b. Both statements are false.

c. Only the first statement is true.

d. Only the second statement is true.

5. Locators or persons authorized to bring imported goods into free zones are required to keep records for three years from

a. filing of goods declaration

b. payment of duties and taxes

c. arrival of the goods

d. none of the above

1. Under Sec. 1201 of the CMTA, vessels and aircrafts, engaged in foreign trade shall visit_____only, except as otherwise especially allowed by law.

a. ports and airports engaged in foreign trade

b. designated ports of entry

c. principal ports of entry and its subports of entry

d. none of the above

2. Every vessel or aircraft arriving within a Customs District of the Philippines from a foreign port shall dock at the designated port of entry and shall be subject to the authority
of_____the of the port while within its jurisdiction.

a. Commissioner of Customs

b. Customs Official concerned

c. District Collector

d. President

3. Unauthorized tugboats and other vessels shall keep away from such vessel engaged in foreign trade at a distance of

a. approximately fifty meters

b. not less than a hundred meters

c. not less than fifty meters

d. not exceeding a hundred meters

4. The following Customs Personnel shall be the members of the Customs Boarding Team, except for one.

a. Customs Inspector

b. Customs Senior Boarding Officer

c. Wharfinger

d. Customs Guard/s
5. The Customs Boarding Team shall be assigned by

a. Office of the Commissioner

b. Office of the District Collector

c. Chief of the Bay Service Section

d. Deputy Commissioner for Enforcement Group

1. This includes every sort of boat, craft or other artificial contrivance used, capable of being used, as means of transportation on water.

a. water vehicles

b. vessels

c. yachts

d. watercrafts

2. This refers to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders,
cargo consolidators, non-vessel operating common carriers and other international transport operators.

a. private carriers

b. cargo transporters

c. carriers

d. transport operators

3. The part of the pier/wharf that is occupied by a vessel, or any place in which a vessel may lie at anchor or at a dock.
a. berth

b. breakwater

c. shore

d. docking bay

4. Cargoes in a mass of one commodity not packaged, bundled, bottled or otherwise packed.

a. mass cargoes

b. bulk cargoes

c. heavy-lift cargoes

d. break-bulk cargoes

5. This refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international
transport of such shipment from point of receipt to the point of destination.

a. non-vessel operating common carrier

b. freight forwarder

c. cargo consolidator

d. international freight forwarder

1. The document that accompanies the transfer or transit of imported articles from the vessel or aircraft to a Customs Facilities and Warehouse (CFW), Customs Bonded Warehouse
(CBW) or another port and serves as proof of delivery or receipt of the articles at its intended destination duly acknowledged on its face by the Collector of Customs or his duly
authorized representative.
a. shipside permit

b. general permit

c. transfer note

d. Authority to Transfer Goods

2. A juridical person that transports cargoes aboard ships or vessels across oceans or seas.

a. NVOCC

b. carrier

c. shipping line

d. IFF

3. An authority issued by the Collector of Customs or his/her authorized representative for the Customs Inspector assigned on a vessel to allow the discharge of cargoes specified on
the permit at shipside unto lighters, under-guard.

a. Shipside Permit

b. Authority to Discharge

c. Discharge Port Survey

d. Authority to Unload Shipside

4. A container loaded with cargoes belonging to more than one consignee and/or covered by more than one bill of lading.

a. multiple-consignee shipment
b. less container load

c. full container load

d. multiple-item shipment

5. Domestic ports that are open to coastwise trade only. These include all ports, harbors, and places not ports of entry.

a. local piers

b. domestic harbors

c. inter-island seaports

d. coastwise ports