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Evaluation Examination on
CUSTOMS DOCUMENTATIONS, CLEARANCE AND PROCEDURES
July 23, 2023

Instructions. Read the questions carefully. Select the letter corresponding to your
answer.

1. In instances where possible violations cannot be determined through-ray

scanning – such as determination as to whether a particular good is brand
new or used – then the Bureau of Customs shall be subject the good to-

a. Mandatory ocular spot-checking.

b. X-ray inspection.
c. Regular examination.
d. Profiling.

Ans. Letter C

2. An Alert Order is issued to enjoin all concerned customs personnel to be

cautious and thorough in the examination of the alerted shipment and its
accompanying import documents in order to verify derogatory information
or suspected violation of the shipment.

Who among the following Officers shall be authorized to issue Alert Orders:

a. The Commissioner of Customs.

b. The Deputy Commissioner, Intelligence Group (IG).
c. The Deputy Commissioner, Enforcement Group (EG).
d. The Deputy Commissioner, Assessment and Operations Coordinating
Group (AOCG), on issues concerning rules of origin, valuation and
classification of goods.

3. The X-ray Inspection Project (XIP) is hereby realigned from the Office of the
Commissioner to this Group. Henceforth, the Head, XIP shall report directly to
the

a. Deputy Commissioner, EG.

b. Deputy Commissioner, IG.
c. Deputy Commissioner, RCMG.
d. Deputy Commissioner, AOCG.

Basis CMO 6-2014

4. You were hired by ABC Corporation, an importer of heavy equipment to

process their request for extension to file an import entry (goods declaration)
for a shipment that was initially abandoned. Your letter must be addressed
to -

a. The Commissioner.
b. The District Collector.
c. The Deputy Collector for Operations.
d. The Chief, Law Division.

Basis CAO 17-2019

5. Maharlika Fishing, a duly registered fishing company, using a Philippine
registered vessel engaged in deep-sea fishing and canned fish
manufacturing, exported its products taken by its vessel, MV Marina from
outside its territory (international waters). Are the products considered wholly
obtained? As a Customs Broker, your answer is -

a. Yes, the sea products are considered wholly obtained.

b. No, the sea products are NOT considered wholly obtained.
c. It depends on the ruling of the country of importation.
d. depends on the ruling of the country of exportation.

6. Who may request the conditional release of the container?

a. Deconsolidator.
b. Customs Officer.
c. Customs Broker.
d. District Collector.

7. The Order requiring accreditation of importers with the BOC shall apply to all
importers and customs brokers intending to transact with the Bureau of
Customs, except

a. Household goods of a balikbayan and his/her family under R.A No. 6768, as
amended, Overseas Contract Workers and other returning residents.
b. Importation of foreign embassies, consulates, legations.
c. PEZA locators.
d. None of these.

Basis CMO 11-2014

8. After the lapse of the period allowed for the consignee, broker or their
authorized representative to coordinate with the Alerting Office for the
schedule of examination, and no coordination was made, the alerting office
may

a. Cause the examination of the alerted shipment, without the consignee, broker
or their authorized representative.
b. Recommend for the ipso facto forfeiture of goods.
c. Recommend for the ipso facto abandonment of goods.
d. None of these.

Basis CMO 31-2015

9. Passengers or crew members intending to bring into the country legal tender
Philippine notes, coins, cheque or money orders in an amount exceeding Ten
Thousand (php 10,000.00) Philippine Peso shall present the following
documents to the Customs Examiner before being cleared:

(a) Completed Customs Declaration Form.

(b) Bangko Sentral ng Pilipinas Authorization Letter.
(c) Both a and b.
(d) Either a or b.

Basis CMO 8-2014

10. In case of an Electronic Alert, the Alerting Officer shall first issue the Alert Order
in the e2m Alert System with the accomplished prescribed Alert Order Form.
However, in case of Manual Alert, the Alerting Officer shall submit within
from its issuance, the duty accomplished quadruplicate copies of the Alert
Order Form to the Office of the Commissioner.

a. 24 hours
b. 48 hours
c. 36 hours
d. 72 hours

Basis CMO 31-2015

11. All BLs and AWBs which subject to amendment must first be validated by

a. The shipping line, airline, freight forwarder or consolidator concerned.

b. The Boarding Officer, Customs Inspector concerned.
c. The Chief, Law Division.
d. The MISTG.

Basis CMO 31-2015

12. Any of the following changes in the importer/customs broker is considered

substantial that must be reported to the Bureau of Customs thru the Accounts
Management Office (AMO), except-

a. Change of telephone number of the private secretary, e-mail address, and

physical address, i.e. office address.
b. Change of business name.
c. Change of ownership, Corporate Directors and Offices/Partners/Cooperative
Directors and Officers.
d. Amendment/s to Articles of Incorporation/Partnership / Cooperation and By-
Laws. as approved by the appropriate government agencies.

Basis CMO 11-2014

13. MV Maharlika, a Philippine Registered fishing vessel caught fish in the

international waters. The said fish were sedated and brought back to the
Philippines for packing and subsequently re-exported to Japan. As a
Customs Broker who is well versed in Customs matters, you were asked
whether the caught fish is originating or non-originating. The caught fish is
treated as-

a. Originating under substantial transformation rule.

b. Originating under wholly obtained (WO) rule.
c. Originating under Value Added (VA) rule.
d. Originating under accumulation rule.

14. This lane shall be for passengers of international airlines with Nothing to
Declare or having with them no goods for purposes of import duties and
taxes, or having with them only goods which can be admitted free of import
duties and taxes, and not having with them any goods which are subject to
import prohibition, restriction or regulation.
a. Green Channel
b. Red Channel
c. Blue Channel
d. Yellow Channel

Basis CMO 8-2014

15. Subject to the written approval of the Commissioner, the Deputy

Commissioners of the Intelligence Group (IG) , Enforcement Group (EG) and
Assessment and Operations Coordinating Group (AOCG) shall in their
absence, authorize of delegate the power to issue Alert Order to
i. Service Directors under their respective groups,
ii. the District Collector
iii. respective Deputy Collectors.

a. I only.
b. II only.
c. III only.
d. All of these.

Basis CMO 31-2015

16. Electronic Consolidated Cargo Manifest (e-CCM) - the electronic list of House
Airway Bills and/or Master Airway Bills which contain information about the
cargo covered by a Master Airway Bill. This list is filed for each Master Airway
Bill consigned to an airline, an air express operator, an air freight forwarder, or
a de-consolidator.

a. The statement is correct.

b. The statement is incorrect.
c. There is no hard and fast rule adopted by the BOC on this matter.
d. None of these.

Basis CMO 10-2015

17. The Bureau may allow the conditional release of the container for the 100%
examination of Balikbayan Boxes located in the suspected and marked
portion of the container at the warehouse of the Deconsolidator is subjected
to the following conditions:

a. The suspected image is not clear.

b. There is no derogatory information that the Balikbayan Boxes contain
prohibited, restricted or regulated goods.
c. Either A or B.
d. Both A and B.

Reason: Goods of sea-fishing and other goods taken by vessels of the party from
the sea outside the territorial sea of the party are considered wholly obtained.
18. Spot-checking of the X- Ray Inspection Project (XIP)-Designated Examination
Area (DEA) shall be done in the presence of the Duty Examiner/s. However,
for 100% examination pursuant to an Alert Order, who shall conduct the
examination?

a. The assigned/duty Examiner.

b. The concerned Examiner assigned in the entry (goods declaration).
c. The X-Ray Field Inspector.
d. None of these.

Basis CMO 6-2014

19. In case of an amendment in the IFM due to a request for change in

consignee’s name, the concerned BOC official shall only act on the request
if the request is duly supported by -

a. An undertaking of the original consignee that the Bureau of Customs shall not
be held responsible for the release of the cargo.
b. Clearance from the Law Division that the shipment is not covered with a seizure
proceedings.
c. Clearance from the CIIS/ESS that there is no alert order.
d. All of these.

Basis CMO 31-2015

20. A talking parrot from Malaysia was trapped in the Philippines where it was
taught to speak some Filipino words before it was exported to Japan. Is the
talking parrot considered wholly obtained from the Philippines? As a Customs
Broker, your answer is-

a. Yes, the talking parrot is considered originating from the Philippines.

b. No, the talking parrot is NOT considered originating from the Philippines.
c. It depends on the ruling of the country of importation.
d. depends on the ruling of the country of exportation.

Reason: Originating goods states that animals obtained by hunting, trapping,

fishing, gathering or capturing in the exporting country shall be considered as
wholly obtained.

21. Who shall request the stripping of the container to enable the conduct of
100% physical examination of the Balikbayan Boxes located in the suspected
and marked portion of the container?

a. Consolidator
b. Deconsolidator
c. Customs Officer
d. Customs Broker
22. Who among the following Government officials of the Philippines whether on
official or personal travel who are allowed to use the Diplomatic Lane?

a. President of the Philippines.

b. Vice-President of the Philippines.
c. Senate President of the Philippines.
d. Associate Justices of the Supreme Court.

Basis CMO 8-2014

23. All drugs and pharmaceutical products, whether for human or animal
consumption, are regulated imports, and must have permit from one of
agencies:
i. Bureau of Animal Industry
ii. Bureau of Fisheries and Aquatic Resources
iii. Bureau of Plant and Industry
iv. Food and Drug Administration

a. i only
b. I and ii only
c. I, ii and iii only
d. I, ii, iii and iv

Basis CMO 9-2015

24. The Bureau of Customs, based on the final dumping decision of the
Department of Agriculture, has imposed an anti-dumping duty on wheat
flour from Turkey. Pursuant to this directive, the District Collector of the Port of
Manila shall perform any of the following actions, EXCEPT-

a. To order the immediate collection of corresponding anti-dumping duty wheat

flour from Turkey.
b. To continuously collect the dumping duty for a period of five (5) years, unless
sooner revoked or amended accordingly.
c. To recommend to the Secretary of Finance that the exporters of wheat flour
from Turkey are banned from exporting said commodity to the Philippines.
d. To treat the dumping duty as an additional collection aside from the usual
regular duty.

Basis CMO 2-2015 in relation to the IRR on Dumping Duty

25. In case personal service, electronic mail and facsimile of the Alert Order
cannot be made to the consignee, broker or their authorized representative,
the corresponding Alert Order shall be posted at the port’s bulletin board or
in any conspicuous place within the port of discharge
for

a. Three (3) consecutive days.

b. Four (4) consecutive days.
c. Five (5) consecutive days.
d. Seven (7) consecutive days.

Basis CMO 31-2015

26. The District Collector concerned shall, within twenty-four (24) from receipt of
the Alert Order, assign a Customs Examiner, who shall perform the following
functions:

a. Determine if the shipment has been released from Customs, or if the shipment
has been transferred to another Customs Bonded Warehouse under r Under
Guard (for airports), or if the shipment has been examined prior to the issuance
of the Alert Order.
b. If examination has already been conducted or it has been released from
Customs or transferred to a Customs Bonded Warehouse, prior to the issuance
of the Alert Order, copy of the examination Report and/or details and
documents showing proof of the release shall be furnished to the Alerting
Office, for reference.
c. If no previous examination has been conducted, inform the District Collector
concerned, the Alerting Office, and the consignee, broker or his authorized
representative, of the date and time of the examination.
d. All of these.

27. Within twenty-four (24) hours from completion of the examination, submit duly
accomplished Alert Order Report Form to the District Collector, Alerting
Office and Office of the Commissioner.

a. The Alerting Officer shall designate a representative, who shall witness the
conduct of the 100% examination of the alerted shipment. Provided, that if the
Alerting Officer is the District Collector, representatives from the IG and/or EG
shall be the witnesses thereof.
b. In case an alerted shipment involves twenty-five (25) containers or more, the
number of containers to be examined may be limited to thirty percent (30%)
of the entire number of containers, at the option of the District Collector.
c. However, if in the course of the examination of the selected containers, a
violation is determined, then the entire shipment shall be subject to full
examination at the expense of the consignee.
d. Examinations of shipments with Alert Order shall be given priority. Any undue
delay in the examination of shipments with Alert Orders shall be a ground for
administrative and/or criminal action against the officer or personnel causing
the delay.

28. Who shall lodge separate informal entries for Balikbayan Boxes falling under
each type of availment i.e. De Minimis, Section 800 (g) of the CMTA or not
qualified for availment, on a per container basis in a given consolidated
shipment.

a. Consolidator
b. Deconsolidator
c. Customs Officer
d. Customs Broker

29. If a particular chemical is not in the Regulated Imports L ist, and also not in
the Philippine Inventory of Chemicals and Chemical Substances, then that
chemicals is a regulated import and must secure a permit from the

a. Environment Management Bureau (EMB)

b. Phil. Drug Enforcement Agency (PDEA)
c. Dangerous Drugs Board (DDB)
d. Bureau of Customs (BOC)

Basis CMO 9-2015

30. The Deputy Collector for Operation at the Port of Discharge shall be
responsible to:
i. Verify whether all cargoes intended for transit from the Port of Discharge
has been tagged arrived in the e2m system, within one day from its
departure from the Port of Discharge, except in exceptional
circumstances, or when the distance from the Port of Discharge to the
Port of Destination warrants a longer period, but in no case to exceed
five days.
ii. Ensure that for all cargo for which even a part of the shipment has not
arrived at the Port of Destination within the period described and duties
and taxes are paid on all of the goods which are the subject of the
transit entry for that cargo.

The two statements are:

a. Correct.
b. Incorrect.
c. Only the 1st statement in correct.
d. Only the 2nd statement is correct.

Basis CMO 7-2015

31. Mr. Jess Garcia, is a Customs Examiner assigned at the X-Ray. Mr. Alex Co, is
the Field X Ray Inspector. A shipment of chemicals assigned to Mr. Jose
Toledo was alerted by the operatives of the CIIS. Who shall conduct the
examination?

a. Mr. Garcia, being the assigned/duty Examiner.

b. Mr. Toledo, being the concerned Examiner assigned in the entry.
c. Mr. Co, being the X-Ray Field Inspector.
d. None of these.

Basis CMO 6-2014

32. Mrs. Carin Garcia, a duly registered importer would like to know what happens
to his dumping bond posted In view of the recent decision to impose a
definitive anti-dumping duty on importation of wheat flour from Turkey. As a
Customs Broker, your best advice to him is-

a. If the provisional anti-dumping duty (in the form of a cash bond) is in excess
of anti-dumping duty assessed, the remainder shall be immediately returned
to her as the importer.
b. If the provisional anti-dumping duty (in the form of a cash bond) is in excess of
anti-dumping duty assessed, the remainder shall be forfeited in favor of the
government, particularly the Bureau of Customs.
c. If the provisional anti-dumping duty (in the form of a cash bond) is in excess of
anti-dumping duty assessed, the remainder shall be kept in escrow account of
the Bureau of Customs.
d. If the provisional anti-dumping duty (in the form of a cash bond) is in excess of
anti-dumping duty assessed, the remainder shall be considered as a special
customs collection.

Basis CMO 2-2016

33. As stated under EO 127, IED means –

a. Importer Entry Division

b. Informal Entrance Division
c. Informal Entry Division
d. Informal Entry Department

34. The Deconsolidator, upon filing of the goods declaration with the IED or its
equivalent unit, must submit the soft copy of the Information Sheet details
using the prescribed format together with the following documentary
requirements:

a. Master ocean bill of lading (MBL) or master airway bill (MAWB) duly endorsed
by the shipping agent, airline or air carrier.
b. Consolidated Cargo Manifest.
c. Either A or B.
d. Both A and B.

35. Under existing customs regulations, importers and licensed customs brokers
are strongly urged to acquire the necessary import permits for products
covered in the Customs Regulated Import List (CRIL)

a. Prior to the scheduled arrival of their imports in the Philippines.

b. Prior to the scheduled export of their imports from the Philippines.
c. Prior to the scheduled filing of SAD of their imports in the Philippines.
d. Prior to the scheduled release of their imports in the Philippines.

Basis CMO 9-2015

36. For shipments under the Customs Regulated Import List (CRIL), failure to
present the necessary import permits within the time frame for filing of entry
(15) days after date of last discharge of the package) or claiming of
importation (30 days after payment of duty and tax)

a. Shall not be grounds for extension for the periods after which a shipment shall
be deemed abandoned.
b. Shall NOT be accepted as a justification for lifting of abandonment.
c. Shall be a basis for lifting of abandonment proceedings.
d. All of these.

Basis CMO 9-2015

37. For purposes of availing the privilege under balikbayan box, who must submit
the soft copy of the Information Sheet details?

a. Consolidator
b. De consolidator
c. Customs Officer
d. Customs Broker

38. The tagging of entry in the e2m system for transit (T-SAD) by the authorized
customs official must be done
i. within the same day
ii. if the cargo arrives outside of the normal office hours, within the next
business day after the arrival of the cargo.
a. The first statement is correct. The second statement is false.
b. Both statements are correct.
c. The first statement is false. The second statement is correct.
d. Both statements are false.

Basis CMO 7-2015

39. For transshipment, goods declaration must be filed at the Port of Destination
within the prescribed period of time. Failure to do so will be grounds for

a. Abandonment of the cargo

b. Seizure proceedings
c. Protest case
d. None of these

Basis CMTA Section 601

40. Mr. Bullet Miranda, a Filipino citizen, his wife Catherine and two children
Claire and Cali, both above 18 years old are all travelling as a family. How
many declaration/s is/are required, which is to be made upon arrival in the
Philippines?

a. Only one (1) by the head or any responsible member of the family.
b. Four (4) since there are four in the family
c. Two only (father and mother)
d. Three (one for husband and wife and two for the children)

Basis CMO 8-2014

41. Who among the following Government officials of the Philippines whether on
official or personal travel who are allowed to use the Diplomatic Lane?

a. Chief Justice of the Supreme Court

b. Cabinet Secretaries
c. Speaker of the House
d. Governor

Basis CMO 8-2014

42. For purposes of availing the privilege under balikbayan box, who shall fill out
Section D of the Information Sheet and electronically forward the scanned
Optical Character Recognition (OCR) PDF copies of the complete set of the
Information Sheet with the required attachments, simultaneously to the
Deconsolidator and to the Bureau’s AMS thru the VASP?

a. Deconsolidator
b. Consolidator
c. Customs Officer
d. Customs Broker

43. When all containers under transit have arrived, the Deputy Collector for
Operations at the Port of Destination shall:
i. Inform the Deputy Collector for Operations at the Port of Discharge that
all container fort that transit have arrived.
ii. Tag the transit entry as “arrived” in the e2m system.
The two statements are:
a. Correct
b. Incorrect
c. Only the 1st statement in correct.
d. Only the 2nd statement is correct.

Basis CMO 7-2015

44. All importers of any product in the Regulated Import List must provide the
required import permits when filling import entries (goods declaration) with
Bureau of Customs. The statement is

a. False, since it is the responsibility of the BOC to inform the importer.

b. True, since it is the requirement of the law.
c. False, since it is the responsibility of the broker to make the importer aware of
the requirement.
d. True, subject to certain exceptions.

Basis CMO 9-2015

45. If the Final Disposition is “continuous processing” or “no discrepancy” in value,

classification or description of goods, no violation of the CMTA and other
pertinent Customs rules and regulations, the District Collector shall sign his
approval in the Alert Order Form for Manual Alerts or tag as

a. “Recommend for Lifting” in the e2m Alert System for Electronic Alerts.
b. “Recommend for Continue Processing” in the e2m Alert System for Electronic
Alerts.
c. Both a and b
d. Either a or b

Basis CMO 31-2015

46. Upon completion of the action taken in an alert order, if the Final Disposition
is “payment of additional duties and taxes” or “payment of surcharge”, the
District Collector shall sign his approval in the Alert Order Form for Manual
Alerts or tag as

a. Recommended for Payment” in the e2m Alert System for Electronic Alerts,
upon payment of the amount due.
b. Recommended for Release” in the e2m Alert System for Electronic Alerts, upon
payment of the amount due.
c. Recommended for Lifting” in the e2m Alert System for Electronic Alerts, upon
payment of the amount due.
d. None of these

47. For purposes of availing the privilege under balikbayan box, who shall assign
a unique single Tracking Number for every shipment of the Sender, regardless
of the number of boxes sent by a single Sender?

a. Consolidator
b. De consolidator
c. Customs Officer
d. Customs Broker
48. At what stage or status in the e2m where the consignees of each Master
Airway Bill can file an e-CCM?

a. “validated” status
b. “confirmed” status
c. “stored” status
d. “amended” status

Basis CMO 10-2015

49. Notwithstanding, the provisions under the law regarding abandonment, the
District Collector of Customs may, at the written request of the importer or
consignee within the period provided herein, extend the time limit for goods
declaration for reasons deemed valid, such as: If the failure of file entry was
due to any of the following, EXCEPT:

a. Fraud
b. Accident
c. Mistake
d. Error in declaration

Basis CAO 17-2019 on Abandonment

50. Upon arrival at the Port of Manila (POM) of the shipment of 1 x 20 ctnr STC
angle bar consigned to Beverly Dizon which is the subject of a transit (T- SAD)
entry Port of Batangas, who shall be responsible to tag the ’entry as arrived’
in the e2m system?

a. Deputy Collector for Operations in the Port of Manila

b. Deputy Collector for Operations in the Port of Batangas
c. District Collector of either the POM or Port of Batangas
d. Deputy Collector for Assessment, POM

Basis CMO 7- 2015