CDP DAY 01

1. Which of the following procedures is not applicable on Formal Consumption Entry?

a.) Perform updates on the SAD
b.) Issues directive to release the goods
c.) Conduct examination of goods by COO III
d.) Stamp the number of the assigned Section on the entry documents

2. Which of the following items is not considered goods in relation to importation?

a.) White Spirit
b.) Pork blood
c.) Water vapor in atmosphere
d.) Pre-fabricated power plant structure

3. On Green Lane shipments filed under Formal Consumption Entries, what is the procedure
before EPU- FED forward the SAD and supporting documents to Section concerned?
a.) Stamp Section Number
b.) Validate/check completeness and authenticity of documents submitted
c.) Receive SAD and supporting documents from Importer/Customs Broker
d.) Segregate copies of SAD for distribution to other Government Agencies

4. On Formal Consumption Entries channeled to Red Lane, what is the next procedure after
COO III conducted the examination of the cargo?
a.) Register the findings in the SAD?
b.) Indicate findings in the working copy of SAD
c.) Affix signature over printed name
d.) Make a study on proper tariff classification, customs valuation and/or rules of origin.

5. Which of the following goods requires permits/ clearances from respective Government
Agency?
a.) Safety Pin
b.) Dining table
c.) Brand new automotive engine
d.) Brand new automotive brake caliper

6. How shall the indorsement of an Original Bill of Lading be made prior to release of goods
to the consignee?
a.) By negotiation and delivery
b.) By delivery only
c.) Not required to be indorsed
d.)By negotiation only

7. Which of the following procedures is not attributable to EPU-FED on Formal Consumption

Entry channelled to Red Lane?
a.) Receive copy of SAD filed thru VASP by importers/brokers
b.) Stamp the number of the assigned Section on the entry documents as per declaration
c.) Make a study on the proper classification, valuation, rules of origin, etc.
d.) Verify and indicate the status of shipment if tagged X-Ray or not

8. Which of the following instances constitutes specific commencement of importation?

a.) When carrying vessel arrives at the Philippine Jurisdiction
b.) When the carrying vessel arrives at the Customs Jurisdiction
c.)When the carrying vessel arrives at the designated Port of Call with intention to unload
d.) When the carrying vessel arrives at the designated Berthing space at the Port of Call and
drops anchor

9. Which of the following is considered document evidencing payment to be attached on

goods declaration on formal consumption entry process?
a.) Pro Forma Invoice
b.) Purchase Order
c.) Commercial Invoice
d.) Order Acknowledgement

10. Shipments lodged thru Formal Entry and channelled to Green Lane shall require this type
of scrutiny by Officers.
a.) Checking the declaration
b.) Physical Examination
c.) Document examination
d.) Non-intrusive examination

12. On Formal Consumption Green Lane shipments, who will print and issue the Final
Assessment?
a.) COO V
b.) Not required in this shipment
c.) COO III
d.) Chief, FED

13. A shipment consisting of a forty footer van said to contain one thousand five hundred
cartons of lollipops at MICP today. The importer presented to you the nccessary documents
required to release it from custody. Upon lodging the goods declaration, it was channelled to
Red Lane. If you will submit the SAD and supporting documents to the proper Customs
Office, who do you think will be the one to verify and validate status of the shipment if
tagged for X-Ray or not?
a.) Chief, EPU-FED
b.) EPU-FED Staff
c.) COO III
d.) COO V

14. Can the goods declaration already lodged be subject to amendment

a.) No, because it will be tantamount to prima facie evidence of fraud
b.) No, because the lodgment made by the declarant is deemed final and conclusive and
cannot be subject to amendment anymore
c.) Yes, as long as there is valid reasons on the request thereto and before examination or
final assessment
d.) Yes, but subject to recommendation from Deputy Commissioner, MISTG and upon
approval of the Commissioner of Customs

15. In Formal Consumption Entries, who will check the selectivity of SAD to determined if
coursed thru Yellow Lane?
a.) COO III
b.) Chief, EPU-FED
c.) EPU-FED Staff
d.) COO V

16. Who will conduct physical examination of the cargo under Formal Consumption Entry
channeled to Red Lane?
a.) COO III
b.) Chief, FED
c.) COO V
d.) Deputy Collector for Assessment

17. Which of the following goods is considered Free Importation?

a.) Potato Chips
b.) Kitchen Knife
c.) Yacht with 450 GRT
d.) Ammonium Nitrate

18. Who publishes the Consumer Price Index (CPI) as basis of modifying the threshold
amount of goods cleared under Formal Entry?
a.) PSA
b.) NSO
c.) NEDA
d.) PIDS

19. Which of the following is not included in the contents of Commercial Invoice?
a.) Quantity
b.) Selling Commission
c.) Port of Loading
d.) Time and place of Sale

20. Which of the following shipments filed under Consumption Entry does not pay duties
and taxes?
a.) Goods imported by the City Government of Dasmarinas, Cavite under Deferred Payment
Scheme
b.) Goods imported by a Wine distillery with existing PASS5 account with Landbank for
payment of Excise dues
c.) Goods imported by PAGCOR under their charter
d.) Goods imported by the Philippine Coast Guard wherein assessed duties and taxes are to
be declared on Annual Financial Allocation from DBM

23. It refers to an act, documentation and process of bringing imported goods into the
customs territory goods coming from free zones.
a.) Customs Declaration
b.) Entry
c.) Customs Procedures
d.) Entrance

24. Which of the following did not constitutes entry within the purview of CMTA?
a.) Customs Broker Jiggy Manicad preparing the necessary documents as well as the print
out SAD for the shipment of his client to be processed at the Bureau
b.) XXX Corporation, though their Customs Broker, Mike Enriquez filed the SAD and
supporting documents of their air shipment at BOC-NAIA and received by the EPU-FED staff
therein
c.)AAA Import and Export, Inc. through their Customs Broker, Steve Dailisan processed the
shipment containing various chemicals at BOC-POM FED, passing through the Formal Entry
Process
d.) Customs Broker Marisol Abduraman receives the pertinent documents relevant to the
incoming shipment of their client located at PEZA Zone to be lodged on the Transit SAD.

25. Which of the following goods shall be cleared under the Formal Entry Process?
a.) An LCL shipment of 1 pallet consisting of various kitchenwares with Invoice Value of FOB
USD6,500.00
b.) An air shipment of cosmetics with Invoice Value of CIF EUR3,590.00 with exchange rate
applicable on the date of entry lodgment at USD1.334/EUR1.00 with Freight and Insurance
amounting to EUR 290.00 and EUR 145.00 respectively.
c.) A shipment of garments coursed through parcel post with Invoice Value of JPY11,880.00
with exchange rate applicable on the date of entry lodgment at USD0.0245/JPY1.00
d.) A shipment of various machinery spare parts arrived at DHL Warehouse under their
consignment with Invoice Value of CPT USD13,500.00 with Freight paid amounting to
USD3,500.00

26. The privileges enjoyed pursuant to Certificate of Accreditation (CA) issued to qualified
SGL User shall be subject following conditions except for one.
a.) Contravention of the terms of the CA
b.) Covered shipments shall be subject to a random inspection to be made on the importer's
premises
c.)The importer shall be responsible for any abuse or misuse of the privilege
d.) Compliance with all the rules and regulations promulgated by the BOC in the
implementation of SGL Program

27. Unilever Philippines Inc, a qualified SGL User, imported four forty footer containers said
to contain various flavorings to be distributed nationwide. As their Customs Broker, they
forwarded to you the corresponding Bill of Lading, Commercial Invoice and Packing List
including the required LTO and CPR from the FDA. The Invoice Value of the entire shipment
was at USD37,500.00. How much will be the corresponding SGL Fee to be paid by Unilever
for that particular importation?
a.) Php500.00
b.) Php1,000.00
c.)Php1,500.00
d.)Php2,000.00

28.Which of the following is not an objective of Revised Accreditation and Clearance

Procedures for SGL Shipments?
a.) To keep the integrity of the SGL as and advance customs clearance facility for qualified
shipments
b.) To improve efficiency of SGL Facility by providing clearance guidelines on accreditation
and clearance procedures, workflows and coordination systems.
c.) To provide adequate reporting and monitoring systems that will enable the BOC to
respond to the needs of SGL accredited importers
d.) To safeguard the interest of the government out of the revenues collected on SGL
shipments by providing measures to prevent it.

29. The importer may be accredited as an SGL User, provided he/she meets the following
qualifications except for one
a.) The importer is willing to undergo compliance audit
b.) The importer is accredited by the BOC in accordance with existing rules and regulations
c.) The importer is the regular importer of the same articles
d.) The importer is actively engaged in the import business at least 2 years the the time of
filing his/her application for SGL accreditation.

31. Who shall act as Chairman of SGL Committee?

a.) Commissioner of Customs
b.) Deputy Commissioner, AOCG
c.) Director, CIIS
d.) District Collector

32. The Accreditation Sub-committee(AS) shall be headed by this official.

a.) District Collector
b.) Director, CIIS
c.) Deputy Commissioner, AOCG
d.) Executive Assistant, OCOM

33. Which of the following is not a function of the Import Compliance Sub-committee(ICS) on
SGL application its prospective importations?
a.) Recommend that an SGL user/shipment be subjected to compliance audit
b.)Review the findings and recommendations of the ICS Units with respect to an SGL
shipment against
list of importable commodities
c.) Participate in the deliberations of the AS with respect to the classification and valuation
of a SGL
applicant's list of importable or amendments
d.) Evaluate the list of importables as to the initial acceptability of their declared value and
tariff

34. Which of the following is not a function of SGL Committee on SGL Applications?
a.) Handle and resolve all issues arising from or in connection with SGL accreditation and
operation
b.) Submit to the Commissioner of Customs a report on the progress of the SGL Program
monthly or as often may be required
c.) Prepare and accreditation plan identifying priorities for SGL accreditation based on date
provided by MISTG
d.) Development/formulate and recommend to the Commissioner of Customs new policies
or policy changes relating to the implementation/enhancement of the SGL

35. The SGL Secretariat has the following functions as far as SGL applications concerned
except for one.
a,) Schedule the meeting of a SGL applicant with the AS and ICS
b.) Submit membership status report to the Commissioner of Customs
c.) Keep and secure all pertinent documents handled by the SGL Committee and its Sub-
committees
d.) Receive and review completeness of submitted documents from SGL applicants

36. Which of the following documents is not included in the importer's application for SGL
accreditation?
a.) Latest Income Tax Return
b.) Duty Sworn Affidavit that the applicant's imports is not prohibited
c.) Clearance from Collection Division
d.) Import Permit for Regulated Goods

37. The Certificate of Accreditation(CA) issued to qualified SGL User shall have the period of
validity.
a.) 1 year
b.) 2 years
c.) 3 years
d.) No validity period

38. Who has the power to revoke, suspend or cancel the CA of the SGL user?
a.) Secretary of Finance
b.) Chairman of SGL Committee
c.) Commissioner of Customs
d.) Head of SGL ICS

39. The SGL User who issued a CA may be subjected to cancellation, suspension, or
revocation
a.) After due notice and hearing, and as recommended by proper body tasked to supervise
and monitor SGL Users, the SGL application or importation itself is tainted with fraud or
willful misrepresentation
b.) After investigation conducted by ICS and AS, fails to pay the additional duties and taxes
c.) After directive issued by the Commissioner of Customs on the ground of violation of any
of the
express or implied terms and conditions of the accreditation
d.) After receiving a compliant from the Commissioner of Customs, the latter ordered the
SGL Committee Chairman to investigate, the SGL User's submission of fake documents
during accreditation
or in the importation process

40. Upon receipt of the working copy of SAD and supporting documents, the concerned ICS
shall do the
following except for one.
a.) Check the imported articles as against the approved tentative list of importable
commodities
b.) Review the description, tariff classification, unit value and other information declared in
SAD vis-a-vis
the date provided in the application form/amendments.
c.) Log in daily any problem or issue encountered in the processing or review of SGL entries
under their
jurisdiction
d.) Compare the number of SAD documents submitted with the number of electronically
lodged entries to determine the entries for which no SAD documents were submitted within
the prescribed period.

42. As a rule SGL shipments shall be inspected/examined except

a.) When it is directed by the SGL Committee Chairman
b.) When the shipment is channelled Red Lane
c.)When there are issues and controversies surrounding the declaration and the import
clearance process
d.) When the shipment involved is freely importable commodities without the necessary
permits/clearances

43. The development of a standardized interview system to ensure productivity and to

facilitate the entire process shall be responsibility of this office as far as an SGL Accreditation
is concerned
a.) SGL Committee
b.) SGL Accreditation Sub-Committee
c.) SGL Import Compliance Sub-Committee
d.) SGL Task Group

44. Handling and resolving all issues arising from or in connection with SGL accreditation and
operation including issued coming from SGL0Accredited importers is the function of this
office.
a.) SGL Committee
b.) SGL Accreditation Sub-Committee
c.) SGL Task Group
d.) SGL Import Compliance Sub-Committee

45. This office shall generate the list of top 1,000 importers in terms of duties and taxes
paying in a year arranged from highest to lowest as the basis of inviting such importers to be
accredited under
a.) IG
b.) MISTG
c.) AOCG
d.) District Collector

46. When shall the SGL User submit the SAD and supporting documents to respective EPU in
compliance with Post Release Verification?
a.) On the second working day of the week following the electronic lodgment of the entry
b.) On the immediate working day following the electronic lodgment of the entry
c.) On the last working day of the week following electronic lodgment of entry
d.) On the date of discharge of the last package of the carrying vessel or aircraft

47. For monitoring purposes of SGL Users, the SGL Secretariat shall prepare the Membership
Status Report to this office.
a.) SGL Task Group
b.) Commissioner of Customs
c.) SGL Import Compliance Sub-Committee
d.) SGL Committee

48. When does the OLRS takes place?

a.) After lodgment of the SAD and rendition of final assessment
b.) After completing e2m customs formalities and clearance procedures
c.) After payment of duties and taxes if the AAB prior to lodgment of the SAD
d.) After filing of the SAD and supporting documents with the proper Customs Office

49. Which of the following is not a component of e2m IAS?

a.) WES
b.) OSM
c.) RMLS
d.) LCS thru PNSW

50. As a rule, manual processing of goods declaration is not allowed but it ad admits of
exception, such as when duly authorized by the Commissioner of Customs. In his absence,
who will issue such authorization?
a.) Deputy Commissioner, AOCG
b.) Deputy Commissioner, MISTG
c.) District Collector
d.) Deputy Collector for Operations