CMTA SALIENT QUESTIONS

1. Importation begins/importation ends

2. Types of importation
3. Meaning of relief consignment
4. Meaning of de minimis importation
5. Define “returning resident”
6. Conditions for tax and duty exemptions of the personal and household of returning
residents
7. Is there additional tax and duty exemptions granted to returning OFW’s?
8. What are the conditions to avail of the tax and duty exemptions of balikbayan
boxes?
9. What is a goods declaration?
10. What is a provisional goods declaration?
11. Prescriptive period of the assessment and collection of customs duties
12. Prescriptive period for claims of refund of customs duties
13. Differentiate “misdeclaration”, “misclassification”, and “undervaluation” in goods
declaration
14. On what instances that imported goods are deemed abandoned?
15. Doctrine of primary jurisdiction
16. Remedies of the government in the collection of customs duties
17. Remedies of the importer/taxpayer