TITLE I-IV REVIEWER

1. In the RKC, it means the government service which is responsible for the administration of customs laws and the
collection of duties and taxes and which also has the responsibility for the application of other laws and
regulations relating to importation and exportation, movement or storage of goods.
2. In the RKC, it means the statutory and regulatory provisions relating to the importation, exportation movement
or storage of goods, the administration and enforcement of which is charged to the customs, and any
regulations made by the customs under their statutory powers.
3. A tax that is imposed and made payable upon wares, articles or merchandise that are imported into or exported
from a specific state.
4. It means a book of rates or an official list setting forth the several customs duties to be imposed on imports and
exports.
5. A system of tariff duties which theoretically, is not intended to protect home industry but only to produce
government revenue of the government.
6. A system of tariff duties that protects new home industry, presumably until the industry is able to compete on
equal terms with the imported products.
7. A tariff high enough to assure domestic producers against any effective competition from foreign producers.
8. A tariff so high that it shuts out foreign goods.
9. A schedule of rates of duty given opposite the imported articles subject thereon, even though previously
exported, except as otherwise provided for in the CMTA.
10. A type of tariffs imposed on exports to minimize inflationary effect in abnormal depreciation of the local
currency, minimize export volume, or for environmental protection purposes.
11. In the RKC, it means the duties laid down in the customs tariff to which goods are liable on entering or leaving
the customs territory.
12. These are taxes on the importation and exportation of commodities.
13. What are the kinds of tariffs or customs duties?
14. What are the four kinds of regular customs duties?
15. These are customs duties computed on the basis of the official customs value
16. These are customs duties that are computed on the basis of a unit of measure, such as per kilogram, per piece,
per dozen, per liter, etc.
17. These are customs duties that are computed on the basis of both ad valorem and specific customs duties.
18. These are customs duties that are computed on the basis of either ad valorem or specific customs duties.
19. These are laws enforced by the bureau of customs.
20. It is the WCO International convention on the simplification and harmonization of customs procedures.
21. It is widely regarded as the blueprint for modern and efficient customs procedure in the 21st century.
22. It means the measure applied by the customs to ensure compliance with customs law.
23. The ratification of RKC in the Philippines was concurred in what resolution no.?
24. It means a provision in the implementation of which is recognized as necessary for the achievement of
harmonization and simplification of customs procedure and practices.
25. It means a standard in the general annex for which a longer period for implementation is permitted.
26. It means a provision in the specific annex which is recognized as constituting progress towards the
harmonization and the simplification of customs procedure and practices.
27. It means the set of provisions applicable to all the customs procedures and practices referred to the RKC.
28. It means a set of provisions applicable to one or more customs procedures and practices referred to the RKC.
29. It means a set of explanations of the provisions of the general annex, specific annexes and chapters therein
which indicate some of the possible courses of action to be followed in applying the standards, transitional
standards, recommended practices, and in particular describing best practices and recommending examples of
greater facilities.
30. What are the policies of the state in section 101 of the CMTA?
31. Refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been
made.
32. Refers to the customs procedure applicable to goods which, being in free circulation, leave the Philippine
territory and are intended to remain permanently outside it.
33. Refers to the act of bringing imported goods directly or through transit into a free zone.

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 34. Refers to a transport document for airfreight used by airlines and international freight forwarders which specify
the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port
of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims
procedures. In addition, it contains transport instructions to airlines and carriers, a description of the goods, and
applicable transportation charges.
35. Refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or
omission of the Bureau, seeks redress before the Bureau, the Secretary of Finance, or competent court, as the
case may be.
36. Refers to the process of determining the amount of duties and taxes and other charges due on imported and
exported goods.
37. Refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider, and any
other entity duly accredited by the Bureau based on the World Customs Organization (WCO) Framework of
Standards to Secure and Facilitate Global Trade, the Revised Kyoto Convention (RKC), the WCO Supply Chain
Management Guidelines and the various national best practices to promote trade facilitation and to provide a
seamless movement of goods across borders through secure international trade supply chains with the use of
risk management and modern technology.
38. Refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-
vessel operating common carrier for water-borne freight. The holder or consignee of the bill has the right to
claim delivery of the goods at the port of destination. It is a contract of carriage that includes carrier conditions,
such as limits of liability and claims procedures. In addition, it contains transport instructions to shipping lines
and carriers, a description of the goods, and applicable transportation charges;
39. Refers to the Bureau of Customs.
40. 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.
41. Refers to the completion of customs and other government formalities necessary to allow goods to enter for
consumption, warehousing, transit or transshipment, or to be exported or placed under another customs
procedure.
42. Refers to the Tariff Commission.
43. Refers to the customs procedure known under the RKC as temporary admission in which certain goods can be
brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and
taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a
specified period and without having undergone any substantial change except due to normal depreciation.
44. Refers to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification
Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic
Act No. 9280, as amended, otherwise known as the “Customs Brokers Act of 2004”.
45. Refers to any customs administrative unit that is competent and authorized to perform all or any of the
functions enumerated under customs and tariff laws.
46. As distinguished from a clerk or employee, refers to a person whose duty, not being clerical or manual in nature,
involves the exercise of discretion in performing the function of the Bureau. It may also refer to an employee
authorized to perform a specific function of the Bureau as provided in this Act.
47. Refers to areas in the Philippines where customs and tariff laws may be enforced.
48. Refers to the act, documentation and process of bringing imported goods into the customs territory, including
goods coming from free zones.
49. Refers to the act, documentation, and process of bringing goods out of Philippine territory.
50. Refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which
the persons concerned indicate the procedure to be observed for taking out or causing to be taken out any
exported goods and the particulars of which the customs administration shall require.
51. Refer to the power of the President upon recommendation of the National Economic and Development
Authority (NEDA): (1) to increase, reduce or remove existing protective tariff rates of import duty, but in no case
shall be higher than one hundred percent (100%) ad valorem; (2) to establish import quota or to ban
importation of any commodity as may be necessary; and (3) to impose additional duty on all import not
exceeding ten percent (10%) ad valorem, whenever necessary.
52. 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.
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 53. Refers to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic
Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports.
54. Free zones under Republic Act No. 7227, as amended by Republic Act No. 9400?
55. Aurora Special Economic Zone is created by what law?
56. Cagayan Special Economic Zone and Freeport is under what R.A.?
57. Free zone under Republic Act No. 7903?
58. The Freeport Area of Bataan is under what R.A.?
59. Refer to articles, wares, merchandise and any other items which are subject of importation or exportation.
60. Refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which
the persons concerned indicate the procedure to be observed in the application for the entry or admission of
imported goods and the particulars of which the customs administration shall require.
61. Refers to the act of bringing in of goods from a foreign territory into Philippine territory, whether for
consumption, warehousing, or admission as defined in this Act.
62. Refers to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client
without assuming the role of a carrier, which can also perform other forwarding services, such as booking cargo
space, negotiating freight rates, preparing documents, advancing freight payments, providing packing/crating,
trucking and warehousing, engaging as an agent/representative of a foreign non-vessel operating as a common
carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment, and other
related undertakings.
63. 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.
64. Refers to the power and rights of the Bureau in exercising supervision and police authority over all seas within
the jurisdiction of the Philippine territory and over all coasts, ports, airports, harbors, bays, rivers and inland
waters whether navigable or not from the sea.
65. Refers to the registration of a goods declaration with the Bureau.
66. Refers to an entity, which may or may not own or operate a vessel that provides a point-to-point service which
may include several modes of transport and/or undertakes group age of less container load (LCL) shipments and
issues the corresponding transport document.
67. Refers to an act of importing goods into the country without complete customs prescribed importation
documents, or without being cleared by customs or other regulatory government agencies, for the purpose of
evading payment of prescribed taxes, duties and other government charges.
68. Written or printed goods in any form containing any matter advocating or inciting treason, rebellion,
insurrection, sedition against the government of the Philippines, or forcible resistance to any law of the
Philippines, or written or printed goods containing any threat to take the life of, or inflict bodily harm upon any
person in the Philippines.
69. Goods, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or
any printed matter which advertises, describes or gives direct or indirect information where, how or by whom
unlawful abortion is committed.
70. Written or printed goods, negatives or cinematographic films, photographs, engravings, lithographs, objects,
paintings, drawings or other representation of an obscene or immoral character.
71. Any goods manufactured in whole or in part of gold, silver or other precious metals or alloys and the stamp,
brand or mark does not Indicate the actual fineness of quality of the metals or alloys.
72. Any adulterated or misbranded food or goods for human consumption or any adulterated or misbranded drug in
violation of relevant laws and regulations.
73. Infringing goods as defined under the Intellectual Property Code and related laws.
74. Refers to goods liable to perish or goods that depreciate greatly in value while stored or which cannot be kept
without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice
if deemed reasonable.
75. Refers to a domestic port open to both domestic and international trade, including principal ports of entry and
subports of entry.
76. Is the chief port of entry of the Customs District wherein it is situated and is the permanent station of the
District Collector of such port.
77. These are under the administrative jurisdiction of the District Collector of the principal port of entry of the
Customs District.
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 78. Refers to a place where a vessel, ship, aircraft or train unloads its shipments, from where they will be dispatched
to their respective consignees.
79. It means exportation of goods which have been imported.
80. Refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the
party concerned.
81. Refers to the return, in whole or in part, of duties and taxes paid on goods.
82. Refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of
credit, which ensures the satisfaction of an obligation to the Bureau.
83. Refers to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving,
concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been
fraudulently imported, or the fraudulent exportation of goods. Goods referred to under this definition shall be
known as smuggled goods.
84. Refer to all taxes, fees and charges imposed under this Act and the National Internal Revenue Code (NIRC) of
1997, as amended, and collected by the Bureau.
85. Refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration
of the goods to its nature, land, quality, quantity or weight, for the purpose of reducing or avoiding payment of
prescribed taxes, duties and other charges.
86. Refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond
equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods.
87. Refers to the customs procedure under which goods, in its original form, are transported under customs control
from one customs office to another, or to a free zone.
88. Refers to the customs procedure under which goods are 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.
89. Refers to any person who temporarily enters the territory of a country in which he or she does not normally
resides (non-resident), or who leaves that territory, and any person who leaves the territory of a country in
which he or she normally resides (departing resident) or who returns to that territory (returning resident).
90. Refers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the
importation, exportation, movement or storage of goods.
91. Refers to the customs procedure that is applicable where the goods do not leave the Philippines but are paid for
in acceptable foreign currency.
92. Refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or
omission of subordinate Bureau of customs officers such as collectors, seeks redress before a superior
administrative authority such as commissioner or SOF as the case maybe.
93. Refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or
omission of a superior administrative authority such as commissioner of customs or the SOF OR Secretary of DA
or DTI, seeks redress before a superior court such as the court of tax appeals.
94. It as an allowance or compensation for the delay or detention of a vessel.
95. What are the 3 functions of bill of lading under COGSA?
96. A B/L issued after the goods are actually loaded on board the carrier.
97. A document title in which stated that the goods referred to therein will be delivered to the bearer or to the
order of any person named in such documents.
98. A document title of which it is not in such form that it can be negotiated by delivery may be transferred by the
holder by delivery to a purchaser or done.
99. A bill of lading where no documents are attached to it.
100. A bill of lading where there are documents attached to it.
101. A form of b/l where a complete abatements of the rights and obligations of both shipper and the carrier
are printed at the back of the document.
102. A form of b/l where a complete abatements of the rights and obligations of both shipper and the carrier
are not printed at the back of the document.
103. A b/l issued by an air carrier or shipping lines.
104. A b/l issued by freight forwarders acting as NVOCC.
105. A B/L issued without any notation of exceptions on its face.
106. A B/L issued with a notation that the goods covered are not in good order.
107. A B/L presented within the presentation period as stipulated in a documentary credit.
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 108. A B/L presented after the presentation period as stipulated in a documentary credit.
109. An act allowing foreign vessels to transport and co load foreign cargoes for domestic transhipment and
for other purposes.
110. The term means imported goods that are brought to the Philippine territory for domestic use or ‘home
use’ under RKC.
111. Importation begins when the carrying vessel or aircraft enters the __________ with the intention to
__________ therein.
112. Importation is deemed terminated when? In case the goods are deemed free of duties, taxes and other
charges?
113. Are goods previously exported from the Philippines subject to duty?
114. Unpaid duties, taxes and other charges, shall incur legal interest of __________ per annum computed
from the date of __________ under Section 429 of this Act, when payment becomes due and demandable.
115. Imported goods shall be subject to the import duty rates under the applicable tariff heading that are
effective at the __________ or __________ from the warehouse for consumption.
116. What is the Effective rate of duty In case of withdrawal from free zones for introduction to the customs
territory?
117. In case of goods sold at customs public auction, the duty rates at the __________shall apply.
118. It is something considered by itself a particular object or substance , a material thing of a particular class
or kind.
119. It is defined a manufactured articles, products of arts or crafts of farm produce offered for sale.
120. It may include checks and money order, as well as dollar bills which are not legal tender in the PH.
121. It refers to list of industries drawn up and regularly updated by the PEZA under which ECOZONE
enterprise engaged in any industry listed herein shall not be allowed to sell their products or any portion thereof
to the customs territory.
122. It refers to an isolated policed area adjacent to a port of entry and or airport where the imported gods
maybe stored, repacked , sorted, mixed or otherwise manipulated.
123. It refers to a tract of land subdivided and developed according to a comprehensive plan under a unified
continuous management and with provisions for basic infrastructure and utilities with or without pre built
standard factory buildings and community facilities for the use of a community of industries.
124. It refers to a specialized industrial estate located physically and or administratively outside the customs
territory and predominantly oriented to export production.
125. It refers to an area within an ECOZONE where tourist accommodation facilities such as hotels, apartels,
tourist inns, pension houses, resorts. Sports and or recreational facilities are provided to render tourism services
for both local and foreign tourists and investors.
126. The proceedings whereby the bureau offers to sell imported goods that it has seized and or forfeited in
favour of the government to the highest bidder at terms and conditions that are advantageous to the
government.
127. Who maybe a declarant?
128. The __________ shall be responsible for the accuracy of the goods declaration and for the payment of
all duties, taxes and other charges due on the imported goods.
129. The __________ shall likewise be responsible for the accuracy of the goods declaration but shall not be
responsible for the payment of duties, taxes and other charges due on the imported goods.
130. The __________ shall sign the goods declaration, even when assisted by a licensed customs broker, who
shall likewise sign the goods declaration.
131. The Bureau shall not impose __________for errors in the goods declaration when such errors are
inadvertent and there was no fraudulent intent or gross negligence in the commission.
132. In order to discourage repetition of errors in the goods declaration, a penalty may be imposed
But__________.
133. The customs transactions directly transacted by a party shall not be treated__________ or be subject to
more stringent requirements than those transacted through a designated third party.
134. A designated third party shall have __________rights and obligations as the designating party when
transacting business with the Bureau.
135. Who shall make the necessary guidelines for the defined relationship of the Bureau and third parties?
136. Any party adversely affected by a decision or omission of the Bureau pertaining to an importation,
exportation, or any other legal claim shall have the right to appeal within __________ from __________ .
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 137. Imported goods shall be deemed “entered” in the Philippines for consumption when?
138. Goods are freely imported into and exported from the Philippines without need for import and export
permits, clearances or licenses.
139. Goods which are subject to regulation shall be imported or exported only after securing the necessary
goods declaration or export declaration, clearances, licenses, and any other requirements, prior to importation
or exportation.
140. Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, or parts
thereof.
141. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical
devices used in gambling or the distribution of money, cigars, cigarettes or other goods when such distribution is
dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof.
142. Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein.
143. Marijuana, opium, poppies, coca leaves, heroin or other narcotics or synthetic drugs which are or may
hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt,
derivative, or preparation thereof, except when imported by the government of the Philippines or any person
duly authorized by the Dangerous Drugs Board, for medicinal purposes.
144. Opium pipes or parts thereof, of whatever material.
145. Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and
subject to a __________.
146. Who shall issue the rules and regulations for the implementation of relief consignment?
147. What is the duty and tax treatment of Relief consignment?
148. The Bureau shall be headed by a __________and shall be assisted by at least four __________Deputy
Commissioners.
149. Who shall appoint the chief officials of the bureau of customs?
150. Who shall designate an acting commissioner in case of vacancy?
151. Acting commissioner shall be taken from?
152. Decisions made by the commissioner on disputed assessment and matters related there shall be
reviewed by?
153. District collectors shall not remain in the same area of assignment for __________ .
154. The power of BOC in arrastre operations were already transferred to the __________ .
155. These are charges levied on a vessel coming within specified places or waters or a port.
156. A fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity,
weight or measure received and discharge by such vessel.
157. To whom shall the commissioner furnish its annual report?
158. When shall the commissioner submit its annual report?
159. Who shall promulgate rules and regulations in the enforcement of the CMTA?
160. To whom shall the commissioner furnish electronic copies of department orders, administrative orders,
circulars, and rules and regulations promulgated pursuant to the CMTA?
161. Who shall regularly prepare and publish an updated customs manual, and the rules, regulations and
decisions of the Bureau?
162. Issuances which are more of policy statements or implementing rues of law and require approval by the
secretry of finance and requires publication in the official gazette in order to be effective.
163. They supply the operational details of CAO’s and do not require the approval of the secretary of Finance
and publication in order to be effective.
164. They circulize laws, rules and regulations for the information of customs officials and employees as well
as the general public transacting with customs.
165. They circulize BOC and TC rulings.
166. To whom shall the commissioner furnish electronic copies of all customs goods declaration processed
and cleared by the Bureau?
167. Who shall have access to, and the right to be furnished with copies of liquidated goods declaration and
other documents supporting the goods declaration as finally filed in the Commission on Audit?
168. The respective limits of collection districts may be changed from time to time by the __________, with
the approval of the ___________.
169. Collection district I?
170. Collection district IIA?
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 171. Collection district IIB?
172. Collection district III?
173. Collection district IV?
174. Collection district V?
175. Collection district VI?
176. Collection district VII?
177. Collection district VIII?
178. Collection district IX?
179. Collection district XI?
180. Collection district XII?
181. Collection district XIII?
182. Collection district XIV?
183. Collection district XV?
184. Collection district XVI?
185. Who shall recommend the opening and closing of a port?
186. Who shall have the power to open and close any port?
187. The _________ with the approval of the ___________ may assign any employee of the Bureau to any
port, service, division or office of the Bureau within the Bureau's staffing pattern or organizational structure, or
may assign any employee other duties.
188. Should there be no Deputy District Collector, the District Collector shall designate, in writing, a
____________ to temporarily perform the duties of the District Collector.
189. In case there are two (2) or more senior ranking customs officers with equal length of service, a
__________ shall be undertaken.
190. The District Collector shall report the designation to the ___________ within __________ after the
designation.
191. Who shall keep permanent records of official transactions?
192. The District Collector shall report to the Commissioner any ___________within the Customs District and
shall submit ___________ reports on all district transactions.
193. Who are the persons are authorized to effect search, seizure, and arrest?
194. Subject to the approval of the __________, the ___________ shall define the scope, areas covered,
procedures and conditions governing the exercise of such police authority including custody and responsibility
for the seized goods.
195. A dwelling house may be entered and searched only upon warrant issued by____________.
196. To whom shall a person exercising police authority may demand the assistance of and request
information?
197. The Commissioner or any customs officer who is authorized in writing by the Commissioner, may
demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage. In the
event that the interested party fails to produce such evidence within__________, the goods may be
__________.
198. When the warrant of seizure has been issued but subsequent documents presented evidencing proper
payment are found to be authentic and in order, the District Collector shall, within _________ from the receipt
of the motion to quash or recall the warrant, cause the immediate release of the goods seized, subject to
clearance by the _________.
199. When a vessel or aircraft becomes subject to seizure for violation of this CMTA, a pursuit of such vessel
or aircraft which began within the territorial waters or air space may continue beyond the same, and the vessel
or aircraft may be seized in the high seas or international air space.
200. Port quarantine regulations shall be promulgated by?
201. The ____________ may declare any public wharf, landing place, infrastructure, street or land, in any
port of entry under the jurisdiction of the Bureau through ___________?
202. Otherwise known as the “Philippine Coast Guard Law of 2009”?
203. Who shall issue the rules and regulations to the system for temporary storage of imports prior to goods
declaration in case of abandoned or overstaying goods?
204. Who shall establish a system for temporary storage of imports prior to goods declaration in case of
abandoned or overstaying goods?
205. What are the five types of goods declaration?
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 206. All goods declaration for consumption shall be cleared through _________.
207. Who shall adjust the amount to be cleared in informal entry to its present value, using the Consumer
Price Index (CPI) as published by the PSA?
208. Goods which shall be cleared through an informal entry process?
209. All importations entered through a formal entry process shall be covered by a ____________ evidencing
payment or in cases where there is no sale for export, by any __________ indicating the commercial value of the
goods.
210. Where the declarant does not have all the information or supporting documents required to complete
the goods declaration, he may file a _________ ?
211. The declarant undertakes to complete the information or submit the supporting documents within
__________from the filing of the provisional goods declaration, which period may be extended by the Bureau
for another ___________for valid reasons.
212. Who are the owners of imported articles?
213. Are importations by the government subject to duties, taxes, fees and other charges under CMTA?
214. What are the kinds of consignees?
215. He effectively possesses no other right, title or interest in the goods except as he possessed under the
bill of lading, AWB or other document.
216. A person who possesses the power to use or to dispose of the goods covered by the B/L, AWB or other
document.
217. Goods declaration must be lodged within _________ from _________ from the vessel or aircraft.
218. Who shall adjust the filling of goods declaration?
219. Is the filling of goods declaration extendible? If yes, by how many days?
220. When manual processing of goods declaration may be allowed?
221. Who shall issue the authorization for manual release of goods?
222. It is a processed used when it is necessary to revise the SAD.
223. It is the stage where the shipment is already assessed but not yet released from customs.
224. Is the stage where the shipment has already been released from customs.
225. Entry of goods in part for consumption and in part for warehousing.
226. What is R.A. 8792?
227. International trading body on trading terms and international letter of credit.
228. The owner of the vessel or aircraft may be permitted to export the remains of the wreck upon
_____________.
229. Priority in the examination shall be given to ____________.
230. Who are the persons authorized to be present in the examination of goods?
231. When shall physical examination be conducted?
232. When shipments may be subject scanning operations?
233. When shipments are subject to 100% physical examination?
234. Shipments by the ___________ at the loading port shall prima facie be deemed to have been examined
for customs purposes.
235. Are SGL shipments subject to physical examination?
236. What are the duties of CO task to examine the imported goods?
237. The cost of examination shall be for the account of the __________, subject to proper accounting and
documentation.
238. No duties and taxes shall be collected on goods with an FOB or FCA value of __________.
239. The __________ shall adjust the de minimis value as provided herein, every three (3) years after the
effectivity of the CMTA.
240. The District Collector may allow the release of the imported goods under __________ upon the posting
of sufficient security to cover the applicable duties and taxes equivalent to the amount that is disputed.
241. Such appraisal, classification or return, as finally passed upon and approved or modified by the District
Collector, shall not be altered or modified in any manner except?
242. Duty shall not be assessed in any case upon an amount less than __________, unless by direction of the
_________ in cases when the importer certifies at the time of entry that the entered value is higher than the
dutiable value and that the goods are so entered in order to meet increases made by the appraiser in similar
cases then pending re-appraisement.

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 243. Assessment shall be deemed final ___________ after receipt of the notice of assessment by the
importer or consignee.
244. In the absence of fraud and when the goods have been finally assessed and released, the assessment
shall be conclusive upon all parties __________ from the date of ___________ .
245. Any customs officer who releases goods to the consignee or lawful holder of the bill of lading or airway
bill shall not be liable for any defect or irregularity in its negotiation unless the customs officer has ___________.
246. All other extraordinary or accidental expenses which may be incurred during the voyage in order to
preserve the vessel or its cargo, or both.
247. Goods subject to any fine or surcharge shall be released only after __________.
248. All articles which a traveller may reasonably require for his or her personal use during the journey,
taking all into account the circumstances of the journey but excluding any goods imported or exported in
commercial purposes.
249. It sets rules for international mail exchanges and makes recommendation to stimulate growth in mail,
parcel and financial services volumes and improve the quality of service for customers.
250. The Bureau may establish and implement a voluntary program on advance customs clearance and
control on ______________.
251. The details of the voluntary advance customs clearance shall be subject to the rules and regulations to
be issued by the ____________ after conducting the necessary public hearings and consultations with the
concerned sectors.
252. All goods exported from the Philippines, whether subject to export duty or not, shall be declared
through a competent customs office through an ____________.
253. Products shall conform to export standard grades established by the _____________.
254. A specific form identifying the goods, in which authority or body empowered to issue it certifies
expressly that the goods to which the certificate relates originate in a specific country.
255. A system which enables a certified importer to make out an invoice declaration for the export of goods
and declare by itself that the products have satisfied the ROO under the ATIGA by making such declaration on
the commercial invoice.
256. A producer or manufacturer duly authorized by the BOC to make invoice declaration of a good
exported.
257. Is PEZA authorized to issue certificate of origin?
258. It is required for goods transported under customs transit.
259. A person empowered by the bureau to receive goods directly at his premises without having to present
them at the office of destination.
260. A person empowered by the bureau to send goods directly from his premises without having to present
them at the office of departure.
261. The customs office responsible for one or more authorized consignors or authorized consignees and in
respect performing a special control function for all customs transit operation.
262. Customs office at which a customs transit operation commences.
263. Customs office at which a customs transit operation is terminated.
264. Republic Act No. 10668
265. Carriers that transport imported goods that shall be placed under customs transit from a port of entry to
other ports, shall post a general transportation security amounting to ___________.
266. Goods for transshipment must be exported from the Philippines within____________.
267. The ____________ may allow an extension of such period in the transhipment of goods after the
establishment of valid reasons.
268. The whole or a part of a bill comprising _____________ package may be entered for immediate
reexportation under security.
269. The ______________ shall designate the vessel or aircraft in which the goods are loaded constructively
as a warehouse to facilitate the direct transfer of the goods on transhipment to the exporting vessel or aircraft.
270. No exportation thereof will be permitted except under entry for immediate reexportation under
sufficient security in an amount ____________.

ALYSSA D. BELGICA
ALYSSA D. BELGICA
ALYSSA D. BELGICA