Subject: LOG311 Customs Operations

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QN=50 Which statement is correct

a. A customs dossier includes a customs declaration and documents that
must be submitted or presented to the customs authority in accordance
with the Customs Law
b. Documents in customs dossiers can be paper documents or electronic
documents
c. Electronic documents of a customs dossier must ensure their integrity and
format in accordance with the law on electronic transactions.
d. All responses are correct

QN=51 Which statement is correct

a. When performing a commodity code check, it is necessary to check the
application of the rules for classifying goods according to the HS code
system
b. In order to ensure the correct implementation of tax policies as well as
the state's product management policies, it is necessary to check the
origin of goods when performing customs dossier inspection.
c. Checking the origin of goods is the checking of basic criteria on the
certificate of origin (C/O), the conformity with the content on the C/O
and documents in the customs dossier such as bill of loading, contracts,
commercial invoices, etc.
d. All responses are correct

QN=52 The tax calculation is carried out for purpose(s):

a. Checking the truthfulness of the goods owner's declaration
b. Checking the accuracy of the goods owner's declaration
c. Checking the application of regimes and policies for specific and timely
guidance
d. All responses are correct

QN=53 Customs authorities carry out a physical inspection of goods to ensure

that ….. is/are in accordance with the specified costs. details declared in
the goods declaration.
a. The nature of the goods
b. The origin of the goods
c. The condition the goods
d. The quantity of the goods
e. The value of the goods
f. All responses are correct
QN=54 Full inspection means…
a. That the customs authority only inspects the customs documents
submitted or presented by the goods owner and applies risk management
principles in combination without conducting physical inspection of
exported or imported goods.
b. That the customs authority, in addition to checking the customs
documents, also conducts physical inspection of goods according to a
certain percentage prescribed by law.
c. That the customs authority, in addition to checking the customs
documents, also conducts a physical inspection of the entire export and
import consignment.
d. That the customs authority has no action

QN=55 Random inspection means…

a. That the customs authority only inspects the customs documents
submitted or presented by the goods owner and applies risk management
principles in combination without conducting physical inspection of
exported or imported goods.
b. That the customs authority, in addition to checking the customs
documents, also conducts physical inspection of goods according to a
certain percentage prescribed by law.
c. That the customs authority, in addition to checking the customs
documents, also conducts a physical inspection of the entire export and
import consignment.
d. That the customs authority has no action

QN=56 Exemption from Physical Inspection of Goods means…

a. That the customs authority only inspects the customs documents
submitted or presented by the goods owner and applies risk management
principles in combination without conducting physical inspection of
exported or imported goods.
b. That the customs authority, in addition to checking the customs
documents, also conducts physical inspection of goods according to a
certain percentage prescribed by law.
c. That the customs authority, in addition to checking the customs
documents, also conducts a physical inspection of the entire export and
import consignment.
d. That the customs authority has no action

QN=57 Which statement is correct

a. Full inspection is applied when there is a high risk

b. Full inspection is applied when the goods owner has a poor sense of law
enforcement
c. Full inspection is applied when the origin of goods is unclear
d. Full inspection is applied when the records have many errors
e. All responses are correct

QN=58 Which statement is correct

a. Full inspection is applied when there is no risk
b. Full inspection is applied when the goods owner has a poor sense of law
enforcement
c. Full inspection is applied when the origin of goods is clear
d. Full inspection is applied when the records have no errors

QN=59 Which statement is correct

a. Full inspection is applied when there is a high risk
b. Full inspection is applied when the goods owner has a good sense of law
enforcement
c. Full inspection is applied when the origin of goods is clear
d. Full inspection is applied when the records have no errors

QN= 60 Which statement is correct

a. Full inspection is applied when there is no risk
b. Full inspection is applied when the goods owner has a good sense of law
enforcement
c. Full inspection is applied when the origin of goods is unclear
d. Full inspection is applied when the records have no errors

QN= 61 Which statement is correct

a. Post-clearance audit is one of the measures to improve the management
capacity of the customs authorities, effectively combat commercial fraud,
and at the same time facilitate quick clearance, contributing to the
development of the country, international trade exchange, improve the
investment environment, create a healthy competitive environment in the
business community.
b. Post-clearance audit is one of the measures to contribute to ensuring the
strict and effective implementation of customs laws and other legal
documents related to the field of import and export of goods, especially
improving the quality of goods and services, a high sense of self-
discipline in law observance of the business community.
c. Post-clearance audit ensures to prevent loss of budget revenue, reduces
customs management costs, and reduces risks for entities involved in
customs legal relations.
d. All responses are correct

QN= 62 Which statement is correct

a. Post-clearance audit has a positive impact on the management system of
the customs authority through identifying and dealing with potential risks
 of the system.
b. Post-clearance audit can lead to the expansion of the scope of subsequent
inspection when necessary in many other areas, such as checking the
permit regime, quotas, origin of goods, anti-dumping.
c. Post-clearance audit allows customs authorities to simplify supervision
and management measures on the basis of customs modernization while
still ensuring the state management function on customs.
d. All responses are correct

QN= 63 Which statement is correct

a. Post-clearance audit is an effective tool for customs inspection and
supervision because through this operation, customs authorities can have
quite enough information about related transactions to be reflected in the
system of accounting books and financial statements of enterprises.
b. Post-clearance audit is one of the measures to improve the management
capacity of the customs authorities, effectively combat commercial fraud,
and at the same time facilitate quick clearance, contributing to the
development of the country, international trade exchange, improve the
investment environment, create a healthy competitive environment in the
business community.
c. Post-clearance audit ensures to prevent loss of budget revenue, reduce
customs management costs, and reduce risks for entities involved in
customs legal relations
d. All responses are correct

QN= 64 Which statement is correct

a. Customs surveillance serves as a veritable “filter” that can block
consignments of counterfeit goods before they are introduced and sold in
the territory of the monitored State and/or leave the territory of the same,
thus preventing delivery to the recipient and enabling legal proceedings
to be brought where necessary.
b. The customs surveillance service stems from the need to combat
counterfeiting at the source, stopping goods that are not original or bear
counterfeit trademarks from entering the domestic
c. Customs surveillance is a professional measure applied by customs
authorities to ensure the status quo of goods and compliance with law
provisions in the preservation, storage, loading and unloading,
transportation and use of goods, exit, entry, means of transport in transit
under customs supervision.
d. Customs surveillance must be carried out during the time from when
exported, imported goods and means of transport on exit, entry or in
transit are placed in the area of operation of Customs until the goods and
means of transport are cleared.
e. All responses are correct

QN= 65 Which statement is incorrect

a. Customs surveillance serves as a veritable “filter” that can block
consignments of counterfeit goods before they are introduced and sold in
the territory of the monitored State and/or leave the territory of the same,
thus preventing delivery to the recipient and enabling legal proceedings
to be brought where necessary.
b. The customs surveillance service stems from the need to combat
counterfeiting at the source, stopping goods that are not original or bear
counterfeit trademarks from entering the domestic
c. Customs surveillance is a professional measure applied by customs
authorities to ensure the status quo of goods and compliance with law
provisions in the preservation, storage, loading and unloading,
transportation and use of goods, exit, entry, means of transport in transit
under customs supervision.
d. Customs surveillance ensures to prevent loss of budget revenue, reduce
customs management costs, and reduce risks for entities involved in
customs legal relations

QN= 66 Which statement is incorrect

a. Customs surveillance is an effective tool for customs inspection and
supervision because through this operation, customs authorities can have
quite enough information about related transactions to be reflected in the
system of accounting books and financial statements of enterprises.
b. The customs surveillance service stems from the need to combat
counterfeiting at the source, stopping goods that are not original or bear
counterfeit trademarks from entering the domestic
c. Customs surveillance is a professional measure applied by customs
authorities to ensure the status quo of goods and compliance with law
provisions in the preservation, storage, loading and unloading,
transportation and use of goods, exit, entry, means of transport in transit
under customs supervision.
d. Customs surveillance must be carried out during the time from when
exported, imported goods and means of transport on exit, entry or in
transit are placed in the area of operation of Customs until the goods and
means of transport are cleared.

QN= 67 Which statement is incorrect

a. Customs surveillance serves as a veritable “filter” that can block
consignments of counterfeit goods before they are introduced and sold in
the territory of the monitored State and/or leave the territory of the same,
thus preventing delivery to the recipient and enabling legal proceedings
to be brought where necessary.
b. The customs surveillance service stems from the need to combat
counterfeiting at the source, stopping goods that are not original or bear
counterfeit trademarks from entering the domestic
c. Customs surveillance is one of the measures to improve the management
capacity of the customs authorities, effectively combat commercial fraud,
 and at the same time facilitate quick clearance, contributing to the
development of the country, international trade exchange, improve the
investment environment, create a healthy competitive environment in the
business community.
d. Customs surveillance must be carried out during the time from when
exported, imported goods and means of transport on exit, entry or in
transit are placed in the area of operation of Customs until the goods and
means of transport are cleared.

QN=68 Which statement is correct

a. Tariffs are primarily intended to regulate exports and imports
b. Tariffs help nascent domestic manufacturing enterprises have time to
develop and become profitable in order to be able to compete with
imported goods.
c. Tariffs have the effect on increasing revenue for the national budget
d. All responses are correct

QN= 69 Which statement is correct

a. Tariffs have a protective effect on the domestic market because they levy
high taxes on imported goods, helping domestic producers at low prices
to compete with imported goods
b. Tariffs have the effect on increasing revenue for the national budget
c. Tariffs are primarily intended to regulate exports and imports
d. All responses are correct

QN= 70 Which statement is correct

a. Export tax can be used to decrease in exports because the state
discourages the export of goods that use scarce resources that are
dwindling or that are important to food safety or national security
b. Import and export taxes can be used to increase state revenue
c. Import tax has the effect on reducing unemployment because imported
substitutes are caused by high taxes, which will require opening more
production, creating more jobs, solving unemployment in the country.
d. All responses are correct

QN=71 Which statement is correct

a. Tariffs can protect domestic producers from foreign competition by
increasing the selling price of imported goods
b. Tariffs bring a great source of income for the state and the government
c. The imposition of tariffs reduces the overall efficiency of the entire
economy
d. All responses are correct

QN=72 Which statement is correct

a. Customs valuation is defined as the value of goods and products imported
 and exported, and used for the purpose of import and export tax
calculation as well as customs statistics
b. The customs value of exported goods is the selling price of the goods up
to the checkpoint of export, excluding international insurance fees (I),
international freight charges (F).
c. The customs valuation of exported goods is determined by two methods:
determining the selling price of goods up to the border gate of
exportation, and the value of the identical or similar exported goods in
the value database.
d. All responses are correct

QN=73 Which statement is correct

a. Customs valuation database is information related to customs valuation
of exported and imported goods collected, aggregated and classified by
customs authorities.
b. The customs valuation database is used to develop a list of export and
import goods with risks in value, a list of enterprises with risks in
customs value
c. The customs valuation database is used to check the customs value of
exported and imported goods
d. All responses are correct

QN=74 Which statement is correct

a. The customs valuation database is used to serve the state management of
export and import of goods and other fields
b. The customs valuation database is used to develop a list of export and
import goods with risks in value, a list of enterprises with risks in
customs value
c. The customs valuation database is used to check the customs value of
exported and imported goods
d. All responses are correct

QN=75 Which statement is incorrect

a. Customs control is a measure of patrolling, investigation, verification or
other professional measures applied by customs authorities to prevent and
combat smuggling and illegal cross-border goods transportation and other
acts of violation of customs law
b. Customs control contributes to the protection of political security,
economic security, environmental protection, public health and national
cultural identity in the period of opening up and integration of the country
c. Customs control contributes to the fight against corruption and other
negative acts in the State apparatus and within the Customs sector.
d. Customs control is not an important task to perform the function of state
management on customs

QN=76 Measure(s) of Customs control include(s)….

a. Patrolling
b. Investigation
c. Verification
d. All responses are correct

QN=77 Customs control is a measure of…

a. Patrolling or investigation
b. Verification or other professional measures
c. Investigation or verification
d. patrolling, investigation, verification or other professional measures

QN=78 In the period of opening up and integration of the country, customs

control contributes to the protection of …
a. Political security and national cultural identity
b. Economic security, environmental protection, public health and national
cultural identity
c. political security, environmental protection, public health and national
cultural identity
d. political security, economic security, environmental protection, public
health and national cultural identity

QN=79 In the period of opening up and integration of the country, customs

control contributes to the protection of …
a. Political security
b. Economic security
c. Environmental protection,
d. Public health
e. National cultural identity
f. All responses are correct

QN=80 Confidentiality method of customs control includes measures such as …

a. Secret methods
b. Secret bases
c. Special case investigation
d. All responses are correct

QN=81 Confidentiality method of customs control includes measures such as …

a. Secret methods and special case investigation
b. Secret bases, and special case investigation
c. Secret methods and secret bases
d. Secret methods, secret bases, and special case investigation

QN=82 Which statement is incorrect

a. During the patrol, the customs authority has no right to use beacons,
flags, flares, loudspeakers and whistles to give commands.
b. During the patrol, the customs authority has the right to suspend means of
transport to search means of transport, goods stored on means of transport
when there are signs of violation of the customs law.
c. During the patrol, the customs authority has the right to search people
and means of transport and objects in accordance with the law on
handling of administrative violations.
d. During the patrol, the customs authority has the right to temporarily hold
people, temporarily seize material evidences and means of violations in
accordance with the law on handling of administrative violations.

QN=83 Which statement is incorrect

a. During the patrol, the customs authority has the right to use beacons,
flags, flares, loudspeakers and whistles to give commands.
b. During the patrol, the customs authority has no right to suspend means of
transport to search means of transport, goods stored on means of transport
when there are signs of violation of the customs law.
c. During the patrol, the customs authority has the right to search people
and means of transport and objects in accordance with the law on
handling of administrative violations.
d. During the patrol, the customs authority has the right to temporarily hold
people, temporarily seize material evidences and means of violations in
accordance with the law on handling of administrative violations.

QN=84 Which statement is incorrect

a. During the patrol, the customs authority has the right to use beacons,
flags, flares, loudspeakers and whistles to give commands.
b. During the patrol, the customs authority has the right to suspend means of
transport to search means of transport, goods stored on means of transport
when there are signs of violation of the customs law.
c. During the patrol, the customs authority has no right to search people and
means of transport and objects in accordance with the law on handling of
administrative violations.
d. During the patrol, the customs authority has the right to temporarily hold
people, temporarily seize material evidences and means of violations in
accordance with the law on handling of administrative violations.

QN=85 Which statement is incorrect

a. During the patrol, the customs authority has the right to use beacons,
flags, flares, loudspeakers and whistles to give commands.
b. During the patrol, the customs authority has the right to suspend means of
transport to search means of transport, goods stored on means of transport
when there are signs of violation of the customs law.
c. During the patrol, the customs authority has the right to search people
and means of transport and objects in accordance with the law on
handling of administrative violations.
d. During the patrol, the customs authority has no right to temporarily hold
 people, temporarily seize material evidences and means of violations in
accordance with the law on handling of administrative violations.

QN=86 Which statement is correct

a. The Ministry of Finance is responsible to the Government for performing
the unified state administration of customs
b. Ministries and ministerial-level agencies shall, within the ambit of their
tasks and powers, coordinate with the Ministry of Finance in the state
administration of customs.
c. People's Committees at all levels shall, within the ambit of their tasks and
powers, have to organize the implementation of the law on customs in
their localities.
d. All responses are correct

QN=87 To encourage or restrict imports, the state uses tax tools to regulate such
as…
a. Use of various taxes
b. Application of a high or low tax rate
c. Narrowing or widening tax exemptions and reductions
d. Allowing tax relief
e. All of the above

QN=88 To encourage or restrict imports, the state uses tax tools to regulate such
as…
a. Application of a high or low tax rate; narrowing or widening tax
exemptions and reductions; and allowing tax relief
b. use of various taxes; narrowing or widening tax exemptions and
reductions; and allowing tax relief
c. use of various taxes; application of a high or low tax rate and allowing
tax relief
d. use of various taxes; application of a high or low tax rate; narrowing or
widening tax exemptions and reductions; and allowing tax relief

QN=89 Which statement is correct

a. Customs risk is understood as "the risk of non-compliance with customs
law, tax law in export and import activities, exit, entry and transit
b. Customs risk is defined as “the potential risk of non-compliance with
customs legislation
c. Customs risk management is understood as “the systematic application of
management procedures and practices that provide Customs with
necessary to resolve the carriage of goods or consignments that pose a
risk”.
d. All responses are correct

QN=90 Which statement is correct

a. High-level management is responsible for risks at the strategic level, such
as risks in terms of strategic direction, policies, organization, and
operating mechanism
b. Middle-level management is responsible for risks at the tactical level,
such as risks in the implementation of the organization's programs,
projects, and plans
c. Ground-level regulator is responsible for applying the risk management
process at the operational unit to deal with immediate situations (such as
clearance decisions, interventions, arrests or seizures), using existing
processes and procedures along with intelligence sources, experience, and
skills to determine inspection, control, etc.
d. All responses are correct

QN= 91 To review and detect subjects with signs of violations and signs of risks
in import-export and entry-exit activities, the Customs authority uses risk
analysis and assessment techniques with specific contents as follows…
a. Determine the scope and field to perform risk analysis and assessment
b. Identify information needs
c. Analyze information, identify risk signs on the basis of information
collected on import and export activities, immigration and other relevant
information
d. Identify risk objects/risk signs and related frequency and extent
(consequences) on the basis of results of synthesizing, screening,
comparing and verifying information on risk signs
e. Compare and contrast the above results with relevant regulations and
guidance documents, with the set of risk assessment criteria and control
objectives for goods, routes, locations, and areas of high risk to put in
place appropriate risk control
f. All responses are correct

QN=92 Which statement is correct

a. Risk profile management is the organization's storage of identified,
analyzed and assessed risk information and data.
b. This information and data is in the form of paper records or databases to
help systematize risks as well as provide necessary tools for access,
exploitation and use in risk management process.
c. Customs risk records after approval are updated into the system to
manage, share and provide risk information to professional units at
Customs at all levels.
d. During the operation, the risk profile must be updated with additional
information as soon as the risk signs or other relevant factors arise as well
as the removal of the risk profile for the business
e. dissolution, bankruptcy, decommissioning, or cases where the analysis
shows low frequency and risk consequences.
F. All responses are correct
QN=93 Customs risk management intelligence includes…
a. Group of information about organizations and individuals performing
export, import, exit, entry; customs clearance agents; and enterprises
operating and doing business in related fields such as transportation,
delivery express, port, warehouse, yard, and bonded warehouse
b. Group of information about exported and imported goods and luggage of
people on exit or entry
c. Group of information about means of transport, transport on exit and
entry
d. Group of information from the implementation results of customs
procedures and procedures and other relevant professional measures
e. Group of customs professional information (information provided,
generated and processed in the process of implementation, applying risk
management)

f. All responses are correct

QN=94 Which statement is correct

a. Customs risk management intelligence includes all customs information,
customs professional information and other related information, used to
serve the application of risk management in customs operations
b. Risk management information is centrally managed at the General
Department of Customs to unify the handling, application, and supply to
Customs units at all levels
c. The content of risk management information must comply with the
professional regime and the provisions of the law on information security
d. All responses are correct

QN=95 Which statement is correct

a. At the top level, the management entity is responsible for risks at the
tactical level such as risks in the implementation of the organization's
programs, projects, and plans
b. At the middle level, the management entity is responsible for risks at the
tactical level such as risks in the implementation of the organization's
programs, projects, and plans
c. At the ground level, the regulator is responsible for risks at the strategic
level such as risks in terms of strategic direction, policies, organization,
and operating mechanism
d. At the top level, the management entity is responsible for risks at the
tactical level such as risks in the implementation of the organization's
programs, projects, and plans

QN=96 Which is not the role of State Administration of Customs

a. Promulgate and organize the implementation of legal documents on
customs
b. Guide, implement and propagate the law on customs
c. Issue regulations on the organization and operation of Customs
d. Formulate and direct the implementation of strategies, master plans and
development plans of Vietnam Customs
e. Submit customs declaration to customs office

QN= 97 Which is the role of State Administration of Customs

a. Promulgate and organize the implementation of legal documents on
customs
b. Guide, implement and propagate the law on customs
c. Issue regulations on the organization and operation of Customs
d. Formulate and direct the implementation of strategies, master plans and
development plans of Vietnam Customs
e. All responses are correct

QN=98 Management policies on import and export include…

a. Tariff Measures
b. Non-tariff measures
c. Non-tariff measures and Tariff Measures
d. Neither Non-tariff measures nor Tariff Measures

QN=99 Which statement is incorrect

a. The Ministry of Finance performs the unified state administration of
customs
b. Ministries and ministerial-level agencies shall, within the ambit of their
tasks and powers, coordinate with the Ministry of Finance in the state
administration of customs
c. People's Committees at all levels shall, within the ambit of their tasks and
powers, have to organize the implementation of the law on customs in
their localities
d. All responses are correct

QN=100 Which statement is incorrect

a. The Government performs the unified state administration of customs
b. Ministries and ministerial-level agencies shall, within the ambit of their
tasks and powers, coordinate with the Ministry of Finance in the state
administration of customs
c. The Ministry of Finance shall, within the ambit of their tasks and powers,
have to organize the implementation of the law on customs in their
localities
d. None is correct