Gordon College

College of Business and Accountancy

Bachelor of Science in Customs Administration
Customs Laws, Rules and Regulations

MIDTERM EXAMINATION

1. This customs issuance prescribes the guidelines and detailed procedures governing forfeiture
proceedings in the Bureau of Customs pursuant to Section 204 of the Customs Modernization and Tariff
Act (CMTA).

A. CMO 14 – 2018 C. CMO 18 – 2018

B. CAO 04 – 2018 D. CMO 24 – 2018

2. The customs issuance as described under question number 1 provides these following general
provisions, except.

A. The Bureau of Customs shall exercise exclusive original jurisdiction over all forfeiture cases under
the CMTA.

B. The issuance which prescribes the guidelines and detailed procedures governing forfeiture
proceedings in the Bureau of Customs shall be liberally construed to carry out the objectives of
the CMTA and other relevant legislations.

C. Any interlocutory order or referral to other offices shall toll the running of the reglementary
period.

D. None of the Choices

3. Forfeiture proceedings are always proceedings in rem and not in personam. How the BOC applies that
principle if the situation is the importer concurrently committed crime of serious physical injuries and
crime of homicide in the unlawful importation?

A. The administrative proceedings are always concern to the goods and the crime of serious
physical injuries and crime of homicide in the unlawful importation is under the RTC
jurisdiction.

B. The administrative proceedings will always against the imported goods unless owner of alleged
goods was committed the crime of serious physical injuries and crime of homicide by
reason or on the occasion of the unlawful importation.

C. Forfeiture Proceedings of BOC will be conducted and a Legal Division of the BOC will
initiate investigation for the said crimes to find evidences in filing a case to Regional Trial
Court.

D. None of the choices