CBLE SET B

1. Which case pertains to the decision of the Supreme Court that the Collector’s decision may be appealed
to the Commissioner of Customs whose decision, inter alia, in cases involving seizure, detention court
release or property affected, may in turn be reviewed only pb the Court of Tax Appeals under the
exclusive appellate jurisdiction confer | said court under Section 7 of R.A.1132?
A. Enrile v. Vinuya G.R. No. L-29043 37 SCRA 381
B. Papa Vv. Maga G.R. No. L-27360 22, SCRA 857
C. Asian Terminals Inc.,v. Bautista Ricafort, 505 SCRA 748
D. Seneres v. Frias 39, SCRA 536
2. Before the enactment of R.A. 9280, Supreme Court ruled out that ex activities of customs broker
partake of the nature of business a than a profession. This was relative to the case of
A. Calvo v. UCPB General Insurance Co., Inc G.R. No. 148496, March 19, 2002 379 SCRA 510
B. De Guzman v. Court of Appeals in relation to Article 1732 Civil Code of the Philippines
C. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas V Pan G.R. No. 81311, June 30 1988
D. Remigio v. Sandiganbayan, January 18, 2002 374 SCRA 114
3. Which case pertains to the Bureau of Customs exclusive jurisdiction over ~ seized and forfeited cars
and RTC are devoid of any competence to pass; upon the validity or regularity of seizure and forfeiture
proceedings conducted by the BOC and to enjoin or otherwise interfere with these | proceedings?
A. Enrile v. Vinuya G.R. No. L-29043 37 SCRA 381
B. Papa v. Mago G.R. No. L~27360 22, SCRA 857
C. Remigio v. Sandigqanbayan, 374 SCRA 114
D. Asian Terminals Inc., v. Bautista Ricafort, 505 SCRA 748
4. Which decision of the Supreme Court gives protection to a practicing customs broker against
fraudulent devices by unscrupulous importers, and making CB innocent in case of fraud in basing his
entry declarations - - from the shipping documents submitted by client/importer?
A. Calvo v. UCPB General Insurance Co., Inc G.R. No. 148496, March 19, 2002 379 SCRA 510
B. Remigio v.. Sandiganbayan, January 18, 2002 374 SCRA 114
C. Kapatiran ng mga Naglilingkod sa Pamahalaan ng Pilipinas v. Tan G.R. No. 81311, June 30 1988
D. De Guzman v. Court of Appeals in relation to Article 1732 - Civil Code of the Philippines
5. How many areas are needed by the professional Customs Broker to comply with the requirement of the
CPD credit units?
A. Five C. Six B. Three D. Four
6. Which case pertains to the issue on the ordered release of 25,000 sacks of imported rice to the
claimants, notwithstanding the pendency of seizure and forfeiture proceedings before the Bureau of
Customs?
A. Remigio v. Sandiganbayan C. Papa v. Mago
B. Enrile v. Vinuya D. Rallos v. Gako Jr
7. Which of the following is TRUE with regard to the licensure examination and registration pursuant to
R.A. 9280?
A. Every applicant shall undergo examination at least once every year in such places as prescribed by the
Professional Regulatory Board for Customs Brokers in accordance with law
B. The Chairperson of PRC shall designate the secretary of the Board and other support services to
implement the provisions of R.A. 9280.
C. To conform with technological and modern changes, the Board may recluster, rearrange, modify, add
or exclude any of the subjects in the board examination as the need arises
D. In order to be admitted to the licensure examination, a candidate shall at the time of filing apply. . and
establish to satisfaction of the Commissioner
SITUATIONAL
Mr. Haw imported 24 x 40’ containers said to contain several. kinds of clothing apparel. Alert Order was
issued for his shipment allegedly containing smuggled goods.
8. On what. instance may the District Collector issue the lifting order of an alert order?
A. When the ‘Commissioner of Customs retains the alert order.
B. When. the Commissioner of Customs fails to render a decision on the order of the District Collector to
release goods cove red by an alert order
C. When the alert order was based on general allegation
D. When the owner of the imported goods covered. by an alert’ order post sufficient security
9. The lifting of an alert order shall be issued by the District Collector of Customs when the
A. When the Commissioner of Customs retains the alert order.
B. When the owner of the imported goods covered by an alert order post sufficient security for the release
of goods.
C. When the Alert Order was based on general allegation.
D. Commissioner of Customs affirms the decision of the District Collector to release the goods covered
by an alert order.
10. Based on CMTA Section 1117, can the District Collector issue a warrant of seizure of goods based on
mere recommendation of the alerting officer?
A. No, as the Collector must first secure the approval of the Commissioner of Customs.
B. Yes, as the recommendation is based on the existence of prob able cause.
C. No, as the District Collector must determine the existence of probable cause.
D. Yes, as the alerting officer is acting upon the order of the Commissioner of Customs
Situation 2 ~ Assuming the Customs Broker professional will renew his/her license on November 22,
2017. As per Operational Guidelines the compliance is zero percent until December 2017. But come 2018
January 01 it is 30 credit units. The Broker went satellite office of PRC for renewal.
11. What is the required CPD Credit units for the said professional in order to renew his/her License?
A. Twenty B. Fifteen C. Zero D. Thirty
12. What is the meaning of PIC?
A. Professionalism, Integrity and Character
B. Professional Identification Card
C. Professional Identification Certificate
D. Philippine International Commission
13. Which office assesses who are qualified to be issued a certificate of registration to practice?
A. Philippine Registration Commission
B. Professional Regulation Commission
C. Philippine Regulations Commission
D. Professional Regulatory Commission
Situation 3 - A customs officer at the BOC FED disputed the entered tariff Classification for a shipment
consisting of 30 x 20’ containers containing semi woven wool, a shipment owned by Shalala Trading.
14. The District Collector eventually decided in favor of FED and imposed additional duties and taxes.
The proprietor of Shalala instructed you not to refer the matter to the Tariff Commission for a ruling
A. If you are the Customs Broker what is your possible course of action? A. Write a protest letter with the
District Collector
B. Submit a petition for review with the Court of Tax Appeals
C. File protest with the Commissioner of Customs
D. Refer the matter to the Tariff Commission
15. In Customs parlance, BOC — FED is
A. BOC Marine Division
B. Formal Entry Division
C. Assessment Division
D. Formal Evaluation Division
16. The ruling for the commodity classification and valuation origin is binding with the
A. Department of Finance
B. Bureau of Customs ~
C. Tariff Commission
D. National Economic Development Authority
Situation 4 ~ The powers and functions of the BOC, the Commissioner and other Officials are stipulated
in the CMTA. One of the functions of BOC | 1s the prevention and suppression of smuggling and other
customs fraud.
17. Who fixes and approves the service fees for BOC personnel?
A. Collector for Operations and District Collector
B. District Collector and BOC Admin-Director
C. District Collector of Customs and Commissioner
D. Commissioner and Secretary of Finance
18. Who assigns Customs personnel to render overtime work and other customs services pursuant to
section.1508, CMTA?
A. Commissioner B. Deputy Commissioner C. BOC Admin-Director. D. district Collector
19. Who approves the outsourcing of non-sovereign and ancillary Customs. functions to qualify and
competent private entities?
A. Commissioner B. President of the Philippines
C. Secretary, DBM D. Secretary of Finance
Situation 5 - An importer is engaged in the impartation of cooking utensils, different kitchen wares and
kitchen appliances. He received offers from a supplier in Indonesia and would want to.be sure that when
he imports the goods a preferential tariff shall be applied to the importations. An application for an
advance Ruling on ROO was electronically submitted.to the BOC for aluminum dipper, wooden ladle and
other kitchen wares to be imported from Indonesia.
20. Will the Bureau of Customs issue an advance Ruling on ROO as per CMTA?
A. Yes, since the products. from Indonesia which -is a member to ATIGA
B. No, the payment of application fee must be paid before it must be filed
C. Yes, as long as no importation is made within 90. days
D. No, as the advance ruling must pertain only to one product.
21. The request for such advance ruling should be submitted to the BOC, before the date of the
importation in question at: least calendar days
A. 45 B. 90 C. 60 D. 30
22. The said date of the importation in question is also the Same as the
A. processing prior importation of the goods
B. period of the request of the Advance Ruling
C. date of lodgment of goods declaration
D. request date of the said Advance Ruling
Situation 6 — The District Collector of the Port of Batangas forfeited in favour of the government nine
hundred boxes of Bulgari Omnia perfumes. The shipment arrived at the Port midnight of October
31,2021. Upon filing the entry, the importer through its authorized customs broker failed to present
import permit to import such goods.
23. What shall be the proper disposition of the goods by the District Collector?
A. Re-export the perfumes pursuant to the BOC rules on disposition
B. Dispose through negotiated sale to a domestic perfume company
C. Dispose through public auction within 30 days after proper notice
D. Refer the proper disposition to the Food and Drug Administration
24. Which government regulatory agency issue and What kind of import permit must be obtained for such
importation?
A. Bureau of Food and Drugs import clearance to import perfumes and the like
B. Food and Drug Administration - valid certificate of product registration
C. Department of Health certificate of registration and compliance
D. Department of Trade and Industry authority to import and sell perfumes
25. Port of Batangas is Collection District No.
A. VII B. IV C. VI D. V
Situation 7 - The Board, may after giving proper notice of hearing to the party concerned, revoke the
Certificate of Registration and Professional Identification Card of a customs broker.
26. Revocation or suspension of the said registration certificate and PIC is pursuant to which section of
R.A. 9280?
A. 23 B. 21 C. 20 D. 22
27. The withdrawal or recall of authority or power to practice one’s profession is regarded as
A. removal. B. Suspension. C. revocation D. deferment
28. temporary deprivation of a privilege to do an act or the partial ~~ withholding of a right to practice
one’s profession as is otherwise known
A. revocation B. suspension C. removal D. deferment
Situation 8 - The bill on CMTA, for the past twenty four years has been pending in Congress. But
contentions surrounding the measure have impeded its passage. It was under the framework of the 16th
Congress undertook to include the a passage of the CMTA as one of its priority measures.
29. Which statement is NOT an expression of State policy as enunciated in the Customs Modernization
and Tariff Act?
A. Utilize information and communications technology in the implementation of customs function B.
Harmonization of the customs procedures & practices
C. Strengthening the Customs Broker profession
D. Establish a regime of transparency and accessibility to customs information, laws, rules and
regulations
30. The new provisions stated the following standards EXCEPT in the CMTA are consistent with
A. WCO B. WTO C. AHTN D. IHSC
31. The environment factors that justify the passage of the RA 10863 are the following EXCEPT
A. Increased globalization to trade setting.
B. Increased focus on trade and its benefits.
C. Rapid growth in international cargo.
D. Reduce tariff barriers through the WTO.
Situation 9 - The Commissioner of Customs designated the Part of Limay as Collection District with
Mariveles as its sub port. The Collector of Mariveles, questioned and raised the concern to the secretary
of Finance since his port is more active than the Port of Limay then it should have been named instead as
the principal port not Port of Limay.
32. Is the Collector of Mariveles correct on his contention?
A. Yes, that is valid raising his concern to Secretary of Finance
B. No, since the Commissioner has the power to apportion collection district
C. Yes, since the Collector of Mariveles has the basis for his objection.
D. No, since only the president is empowered to designate a Port of entry
33. What is the Collection District number of Port of Limay?
A. 14 B. 17 C.15 D. 16
34. Who approves the changes made by the Commissioner of Customs on the collection districts and
ports of entry?
A. Secretary of NEDA
B. General manager, PPA
C. Secretary of Finance
D. President of the Philippines
Situation 10 - Mr. Solido Moko was born in the Philippines with a Japanese father, finished the BSCA
course in the Philippines and went to Japan for good, After three years he decided to take the examination
for customs ‘broker.
35. Is Mr. Solido Moko qualified to take the customs ‘broker examination?
A. Yes, he is qualified to take the said examination, but subject to the scrutiny of the Board for Customs
Brokers
B. No, because only Filipino citizens are allowed to take the said examination, he is nat qualified since he
is also a Japanese national
C. No, because he already stayed for good in Japan for three ears
D. Yes, because he finished the Bachelor’s Degree in Customs Administration and a citizen of the
Philippines
36. The following are qualifications of candidates for customs broker examinations EXCEPT
A. of good moral character
B. holder of Bachelor’s degree in Customs Administration
C. holder of certificate of good standing from HEI
D. natural born citizen of the Philippines
37. What is the FIRST step for the applicant to undertake in order to. qualify to take the said
examination?
A. Visit the registration department of PRC and Satellite offices
B. Apply to PRC via on-line registration
C. Register directly to the PRBCB and PRC offices
D. Submit all the documents to. the PRC and satellite offices
Situation 11 - Customs service fees for each personnel are mandated pursuant to CMTA. In relation to the
TCCP, the overtime work and other customs services shall be ‘paid by the BOC.
Statement I. Dues, fees and charges are collected by the Boc for services rendered and documents issued
by the Bureau under existing regulations. Statement II. In relation to the TCCP, it must be noted that the
rates are specifics but outdated.
A. Second statement C. None
B. Both statements D. First statement
39. Select the INCORRECT statement/sStatement I. The dues, fees and charges issued by the Bureau
pursuant to the CMTA is in relation with then section 3301 o£ the TCCP. Statement II. Pursuant to Sec.
1300, the dues, fees and charges by BOC will be issued by the Department of Finance.
A. Both statements B. Second statement C. First statement D. None
40. Choose the CORRECT statement/s.
Statement I. The Secretary of Finance may increase or decrease the dues, fees and charges collectible by
the BOC upon the recommendation of the BOC Commissioner.
Statement II. The general provision on the authority to increase and decrease the dues, fees and charges
collectible by the BoC is pursuant to section 3304 of the CMTA
A. Second statement B. First statement C. None D. Both statements
Situation 12 - Powers and functions of the Commissioner of Customs is stipulated in the CMTA.
Likewise the duties of the Collector of Customs and other Customs Officials in their assigned districts is
also enumerated in the CMTA.
41. Who has the authority rulings of the BOC?
A. Deputy Commissioner C. Collector for Assessment
B. Commissioner D. District Collector
42. Who submits an adequate statement of the facts involved in rulings if the matter is not otherwise
appealed for review in the ordinary course?
A. Deputy Commissioner C. District Collector
B. Commissioner D. Collector for Assessment
43. Who is NOT personally liable in any way on the official ruling or decision in respect to ruling in
customs cases?
A. Commissioner C. Collector for Assessment
B. District Collector D. Deputy Commissioner
Situation 13 - Importation of different kinds of goods by a Chinese businessman was apprehended and
issued warrant of seizure and detention. Forfeiture proceedings were undertaken. The purpose of
forfeiture proceedings is to determine the liability of the goods.
44. Who shall endure the burden of proof?
A. Hearing Officer C. Claimant
B. Government D. Prosecutor
45. Who shall make the final decision to accept the offer, when an offer to Settle by either payment of
fine or redemption is made?
A. Supreme Court C. Secretary of Finance
B. Commissioner of Customs D. Court of Tax Appeals
46. After deliberations in a forfeiture hearing, the Collector issued a decision in favor of the government.
The importer appealed to the Commissioner of Customs. May the importer still offer to settle by
redemption?
A. No, the offer to settle must be made with the District Collector.
B. No, as the goods have already been forfeited by the decision of the District Collector.
C. Yes, subject to acceptance of the offer by the Commissioner of Customs
D. Yes, subject to final approval of the Secretary of the Depar tment of Finance.
Situation 14 - Customs agent F. Rancis was given instructions by the Commissioner of Customs through
the District Collector to conduct search on a vessel docked at the port. In the course of his search F.
Rancis was of the opinion that there was ‘false bottom in one of the holds of the vessel. In the removal of
the alleged false bottom there was some damage that was made. The search proved to be negative.
47. May Customs agent F. Rancis be held liable to a claim for damage from the
vessel?
A. No, because he was following a lawful order from the Commissioner of Customs
B. Yes, because he is incompetent in the discharge of his function as customs agent
C. No, there was no evidence to show that there was gross negligence in the search made
D. Yes, because private property was damaged and therefore he m ay be held liable
48.When can a claim of damage be done? If there is
A. undue diligence C. minor negligence
B. gross negligence D. neglect of duty
49. The power to search as mentioned in the CMTA, includes removal of false bottom, partition,
bulkhead or any obstruction for ‘the purpose of uncovering any concealed goods.
A. highly dutiable C. taxable and punishable
B. chargeable and illegal D. dutiable or forfeitable
Situation 15 - The District Collector rejected the entered value and an assessment was made resulting to
additional duties and taxes. Under the provisions of CMTA, parties adversely affected has some measures
to be undertaken subject to the existing rules and regulations.
50. What may be the action by a party adversely affected who wants to dispute the decision of the
Collector?
A. Offer sufficient security or bond
B. Request for amendment of the goods declaration
C. Importer still has to pay the additional charges
D. Appeal by way of protest
51. The ruling or the decision of the Collector or customs officer involve goods with valuation, rules of
origin and other
A. administrative issues C. offenses
B. customs issues D. schemes
52. The District Collector renders a decision imposing fine on an importer. What is the appeal process for
this kind of situation?
A. Settlement or payment of duties and taxes
B. Appeal to the Commissioner of Customs
C. Through a redemption or recovery
D. Appeal to the Secretary of Finance
Situation 16 - The best element of an organization are its human resource, Bureau of Customs personnel
play a vital part in the implementation of the CMTA. The following are some provisions of the offenses
and fine imposed upon Bureau of Customs Employees
53. Every officer, agent, or employee of the Bureau or of any other agency of the government charged
with the enforcement of the provision of the CMTA, who shall be found guilty of any delinquency shall
be penalized with imprisonment of not less than 6 years and ONE day but not more than years
A. ten B. six C. three D. twelve
54. Perpetual disqualification to hold public office, 2.) Disqualification . from exercising the right toe vote
and 3.) To participate in any public election are at
A. penalty for negligence at work
B. penalties for BOC employees
C. punishment for District Collectors Office
D. statutory offenses of officers and employees
55. What is the fine for the penalties mentioned for an employee of the BOC?
A. not less than P800k but not more than B1M
B. P500k but not more than P800k
C. P800k but not more than P1:5M
D. not less than P500k but not more than P1M
Situation 17 - A shipment consisting of infringing goods arrived at the port. . During forfeiture
proceedings, the District Collector ordered you. as his subordinate to dispose of the seized goods even
before the termination of the proceedings.
56. What will be your action on the matter?
A. Turn-over the goods during the forfeiture proceedings
B. Secure approval from the Commissioner of Customs
C. Seek approval from the Deputy Commissioner of Customs
D. Dispose of the goods as instructed by the District Collector
57. After Liability have been established by the proper administrative or judicial proceedings in
conformity with the provision of R.A. 10863, the forfeited goods are subject to disposition, other than
A. goods subject to forfeiture proceedings
B. property subject to administrative proceedings
C. prohibited, restricted and regulated goods
D. infringing goods after forfeiture proceedings
58. Which goods in customs custody are subject to disposition, as mentioned in Chapter 10 Title XI
section 1139 (a)?
A. manufactured B. seized C. forfeited D. abandoned
Situation 18 - Mr. Rhef Phogi is a customs appraiser who was assigned at tt Port of Manila since 2014.
Last October 2018 he received a memorandum from the Commissioner of Customs that he.is being re-
assigned to Port of Cebu effective 15 November 2018. The said memorandum was approved by the
Secretary of Finance. Mr. Rhef Phogi contested the re-assignment because his appointment papers. in
2014 indicated his place of assignment is at Port of Manila.
59. Is Mr. Phogi right in contesting his re-assignment?
A. No, because such re-assignment needs the approval of the President upon DOF recommendation
B. Yes, because his appointment to the position is specific to Port of Manila
C. Yes, because re-assignment to Port of Cebu may be a demotion of Mr. Rhef Phogi
D. No, because CMTA is explicit that he may be re-assigned from Port of Manila to Port of Cebu.
60. The re-assignment of any customs officers that performs assessment functions shall not remain in the
same area of assignment for more than years.
A. two B. five C. four D. three
61. Customs Appraiser is also known as: Customs Operations Officer
A. I B. II C. IV D. III
Situation 19 — The Code of Ethics serves as the moving guide of the Code of Technical Standards for the
honourable conduct of Customs Brokers in the discharge of his/her professional responsibilities. The
Professional Regulatory Board for Customs Brokers issued Resolution in adoption and promulgation of
the new Code of Ethics and Code of Technical Standards for Customs Brokers.
62. In all his/her professional dealings, a Customs Broker’s relationship with his/her clients and fellow
customs brokers is based mainly on the following considerations: competence, respect and .
A. Justice, fairness and firmness
B. Integrity
C. Integrity, justice and fairness
D. honesty
63. Pursuant to Article III Section 6.4 of the Code of ethics for Customs Brokers, a Customs Broker shall
not attempt to discredit any member of the Customs broker professional organization for the purpose of
A. having advantage over the clients of other customs brokers
B. being an officer of the accredited integrated professional organization for customs brokers
C. winning the trust and confidence of the propose clients
D. gaining access with member’s client nor solicit the clients of other Customs Brokers
64. A Customs Broker shall be guided by the principle that their interest is
subordinate to government’s
A. purpose B. interest C. policy D. concern
Situation 20 - Harie Vellain is a customs broker and sponsored a forum for customs brokers in social
media. One day he commented and gave false accusations against his fellow customs brokers and even
dropped the name of his fellow customs broker. Majority of the members of the forum were surprise of
his action and reminded him of the possible implication of his action.
65. Is Mr. Harie Vellain guilty of unprofessionalism?
A. Yes, pursuant to Article III Section 7 of the COTS for Customs Brokers
B. No, pursuant to Article III Section 6 of the COTS for Customs Brokers
C. Yes, pursuant to Article III Section 6 of the COE and cots for Customs Brokers
D. No, pursuant to Article III Section 7 of the COTS for Customs Brokers 2
66. Unprofessional or unethical conduct, malpractice are examples for reason or ground for
A. perpetual disqualification to. renew license and the PIC
B. suspension for life
C. revocation or suspension of the certificate of registration and PIC
D. removal from roster of professional
67. The reinstatement of any revoked certificate of registration and reissuance of a suspended professional
identification card is after year/s.
A. Four B. One C. three D. two
Situation 21 - Bureau of Customs is mandated and in-charged with assessing and collecting customs
revenue, curbing illicit trade and all forms of customs fraud, and facilitating trade through an efficient and
effective customs management system.
68. The Bureau of Customs shall ensure that all information of general application pertaining to customs,
including revisions or amendments thereto, shall be available to the
A. public in general and country in particular
B. general public
C. interested party
D. employees and officer of. the BOC
69. The BOC shall ensure that all relevant information of general application pertaining to customs laws
is readily available to any interested person as mandated by the
A. Customs Modernization and Tariff Act
B. Revised Kyoto Convention
C. Department of Finance
D. Tariff and Customs Code of the Philippines
70. Who has the duty to report new ruling or ruling on unsettled question to the Commissioner of
Customs?
A. Collector of Customs
B. District Collector of Customs
C. Deputy Commissioner of Customs
D. Deputy Collector of Customs
Situation 22 ~ POM District Collector RDJ will go on paternity leave because of the birth of his first
child. He will be away for 3 months because of the serious condition of his wife. The Commissioner of
Customs immediately approved his leave of absence (LOA). The HRD of the BOC learned that the
Commissioner of Customs is a distant relative of POM District Collector RDJ that made the approval of
LOA immediate.
71. Who may temporarily discharge the duties of POM District Collector RDJ?
A. The commissioner of Customs as approved by the Secretary of Finance will temporarily be designated
as such
B. The commissioner of customs will temporarily place the collection district under his direct supervision
C. A deputy district collector shall temporarily discharge the duties of district collector RDJ
D. District collector RDJ may designate the most senior officer to temporarily discharge his duties during
his absence
72. In case there are two or more senior ranking customs officers with equal length of service, what
should be the action to be undertaken pursuant to the CMTA?
A. Commissioner’s decision C. Toss coin
B. Drawing of lots D. Secret nomination
73. The District Collector shall report the designation of Acting District Collector to the Commissioner of
Customs within hours after the designation
A. twelve B. twenty four C. seventy D. sixteen
Situation 23 - S/S Tyao Ming a foreign registered vessel was sighted within the vicinity of Port of Aparri,
while transferring her cargo to another vessel. The BOC received intelligence information of the act and
the Deputy Commissioner of EG dispatched Customs’ patrol boat Mandaragit. S/S Tyao Ming set to sail
when Mandaragit about to approach to her direction. Mandaragit pursued Tyao Ming and such pursuit
reached beyond the Philippine territory. Actual seizure of Tyao Ming was made by the Customs
personnel on board Mandaragit in the high seas. The lawyer of the Consul general of the concerned
foreign embassy protested the seizure saying that BOC cannot enforce customs laws outside of the
Philippine territory and threaten to break diplomatic ties with the Philippines.
74. S/S Tyao Ming a foreign registered vessel was sighted within the ‘ Vicinity of Port of Aparri, while
transferring her cargo to another Which reason justifies the seizure made?
A. Because the Philippines has diplomatic ties with the country of registry
B. Because S/S Tyao Ming is of foreign registry
C. Because.S/S Tyao Ming is carrying imported goods
D. Because of the doctrine of hot pursuit
75. Is the lawyer of the Consul General of the concerned foreign embassy correct?
A. Yes, BOC has no jurisdiction and power over the vessel since it is outside its territory
B. Yes, BOC has no right to pursue such vessel they have to coordinate first to the concerned foreign
embassy
C. No, BOC has the jurisdiction and right to pursue such vessel Pursuant to Sec. 603 of CMTA
D. No, BOC has the jurisdiction and right to pursue such vessel pursuant to Sec. 300 of CMTA
76. Which authority is vested by law over territory, facilities at legal
Processes and procedures?
A. Customs rule C. Customs control
B. Customs jurisdiction D. Customs authority
Situation 24 —Mr. sun, a customs broker who works in a shipping line as operations supervisor in Qatar
went home in time for his marriage. He wants to renew his expired PIC?
77. How many credit units are needed for Mr. Sun to renew his PIC?
A. thirty C. Zero
B. fifteen D. forty five
78. Assuming Mr. Sun will present his return ticket, is he exempted in the required CPD credit units
necessary for his PIC renewal in accordance with PRC "balik manggagawa" program?
A. No, he is still require to get the CPD units
B. Yes, he is exempted from the CPD credits
C. No, nobody is exempted in the CPD credit units as requirement to renew the PIC
D. Yes, being and OFW makes him exempted for the CPD credit units to renew his PIC
79. What should be done by Mr. Sun to renew his PIC in the absence of CPD credit units?
A. Request for legal assistance for renewal of his PIC
B. Present to PRC his return ticket to Qatar
C. Execute an undertaking to renew his PIC
D. Attend seminars to obtain the required CPD Credit units
Situation 25 — The Advance rulings on customs valuation are advices on how certain laws and
regulations will be interpreted or applied to the imported goods in question for the purpose of customs
valuation.
80. Choose the CORRECT statement/s. Statement I. Historically, only published rulings on tariff
classification may be accessed through the Bureau of Customs. Statement II. The application may also be
lodged or filed with the Bureau of Customs for goods valuation or origin concerns.
A. Both statements are incorrect
B. Only the second statement is correct
C. Both statements are correct
D. Only the first statement is correct
81. Under the CMTA, an application for advance ruling may be lodged with the Tariff Commission if it
involves
A. valuation and origin issue
B. tariff classification of goods
C. valuation of goods only
D. tariff classification only
82. The new advance ruling mechanism was initiated and may now secured by the importer from the
A. Department of Finance
C. Tariff Commission
B. NEDA
D. Bureau of Customs
Situation 26 - Atty. Epal Aning requested the Board for Customs Brokers to hold ‘i. dn abeyance any and
all administrative proceedings that are being conducted and will be conducting pending the resolution of
the complaints lodged by certain customs brokers before the office of the Ombudsman against the
Commissioner of Customs. His contention was since the customs brokers concerned were not able to
receive a show cause order or notice of violation, only the Warrant of Seizure and Detention over their
shipment were issued, according to him due process is not being observed.
83. Is the contention of the Atty. Epal Aning correct?
A. No, since the BOC issued the warrant of seizure and detention over the shipment of the concerned
brokers
B. Yes, Customs Brokers must receive first a show cause order a over such accusations before the Bureau
of Customs
C. Yes, the exercise of customs broker profession is a property right covered by the mantle of
constitutional protection on due process
D. No, since the BOC Commissioner has the function to enforce The CMTA rules and regulations related
to customs administration
84. Is the proceedings to be conducted by the Board for Customs Brokers will affect the complaints of
certain customs brokers before the office of the Ombudsman as mentioned in the given scenario?
A. Yes, on the issue on the due process
B. No, since they are different agencies
C. Yes, because of the allegation and irregularities will be addressed
D. No, pursuance to their regulatory power over the professionals
85. One of the functions of the Board for Customs Brokers is to regulate the practice of the professions in
accordance with the provisions of
A. Code of Ethics and Technical Standards
B. Code of Technical Standards
C. Professional Regulatory laws
D. Customs Modernization and Tariff Act
Situation 27 - The District Collector rendered a decision imposing additional duties and taxes by reason
of an issue which pertains to ROO last 01 October 2021. You received instructions from the importer on
November 3, 2021 to file protest with the Commissioner of ‘Customs: You did not handle the lodgement
and processing of the goods declaration.
86. What will be your advice to the importer?
A. I cannot handle or file the protest since I did not handle the lodgment and processing of the goods
declaration
B. Inform the importer that the decision of the District collector may not be contested anymore as the
decision has b final and conclusive
C. Appeal to the Court of Tax Appeals
D. Appeal to the Secretary of Finance
87. The period allowed to the importer to appeal in the decision of the District Collector of Customs, after
the decision was made is days
A. 90 B. 30 C. 60 D. 15
88. Who will render the decision and within how many days to render the decision from the receipt of the
protest, if the protest filed in proper Form?
A. District Collector ; 15
B. BOC Commissioner; 30
C. Secretary of Finance; 15
D. Tariff Commission; 30
Situation 28 - A warrant of seizure was issued by the District Collector of Customs for the vessel which is
loaded with 500 tons of dynamite and ammunitions and immediately turned-over the dynamite to the
Armed Forces of the Philippines. The consignee appeals to the Commissioner of Customs with a
contention that forfeiture proceedings must come to a conclusion before the disposition of the dynamite
and ammunitions be made by the BOC.
89. Is the District Collector of Customs action appropriate?
A. Yes, since he has the sole jurisdiction over the seizure and forfeiture cases in the Bureau of Customs
B. No, the District Collector must follow the seizure and forfeiture proceedings first before disposing
goods
C. No, since all importers are allowed to appeal before the Commissioner of Customs for this kind of
importation
D. Yes, because it is stipulated in the CMTA that importation of goods like dynamite and ammunitions
shall be turned over to the AFP
90. Dynamite and ammunitions are known as goods
A. permitted C. prohibited
B. restricted D. regulated
91. Based on the scénario, can the Commissioner automatically review the said forfeiture case decided by
the Collector of Customs?
A. Yes, Commissioner shall automatically review any decision of the District Collector of Customs
B. No, Commissioner of Customs will concur with the decision of the Collector of Customs
C. No, Commissioner will establish first the facts of the case before acting on it
D. Yes, automatic review.in forfeiture cases is establish pursuant to CMTA sec. 1127
Situation 29 - TyWifi Philippines Inc., intends to introduce to the Philippine market a radio boosting
apparatus (RBA). But its import manager did not know that the importation needs to comply with prior
requirement of a regulatory agency. The shipment arrived and you are hired as their Customs Broker.
92. How are you going to handle the shipment which did NOT comply with the general rule on
importation of regulated. goods?
A. Advise the importer that there is a surcharge of 30 percent on the importation is not covered by a prior
import permit
B. Tell the importer to abandon the shipment and participate to BOC auction of the said equipment
C. Inform the importer that they need to re-export the shipment in order to avoid forfeiture proceedings
D. Lodge a provisional goods declaration and present the import permit prior to the release of the goods
from customs
93. The permit to import such goods must be secured from what government agency?
A. OMB B. KBP C. NTC D. DOF
94. What is the general rule pertains to importation and exportation of regulated goods?
A. Goods which are subject of regulation shall be imported only after securing the required permit for its
release
B. Necessary documents should be issued by the appropriate government agency prior its importation or
exportation
C. Requirement of the submission of clearances, licenses and ot other requirements must be prior to
importation or exportation
D. Goods shall be imported and exported only after securing the necessary permit by the government
agency concerned
Situation 30 - An importer whose importation of 2,500 boxes of green apples was issued a warrant of
seizure for allegedly violating some provisions of the Customs Modernization and Tariff Act.19
95. What is the BEST advice can you give to the importer whose importation of perishable goods are
subjected to forfeiture proceedings? A. Request for tentative release of the goods upon posting of
sufficient security.
B. Request customs to fast track the proceedings upon posting sufficient security sincethe goods are
perishables.
C. Request for tentative release of the goods upon posting of cash bond
D. Request customs to sell the goods by public auction during t he. pendency of the forfeiture proceedings
96. Who will initiate the sale through public auction of perishable goods which have been seized by the
government and being, subjected to forfeiture proceedings?
A. Government while trial of the case is still pending
B. Importer
C. Government
D. Importer and upon posting of sufficient security
97. In what form that the owner or importer be given the opportunity to be heard on forfeiture
proceedings, notification that a warrant of seizure has been issued against his shipment?
A. The issuance of an alert order or warrant of seizure and detention for the said shipment
B. Service of the warrant of seizure in a manner prescribed by law or regulation
C. A notice made through the e2m Customs System for easy notication
D. The customs broker of the importer or consignee.
Situation 31 - Atty. Yor Onor, a native of Tacloban, was appointed Deputy Collector for Administration
of the Port of Tacloban in 2014. Last September 2018, he received a CPO signed by the Commissioner of
Customs and approved by the Secretary of Finance that he is being reassigned from Port of Tacloban to
Port of Zamboanga because of a provision in CMTA that he cannot stay in a port of assignment for more
than three years. Atty. Yor Ohor protested the re-assignment.
98. May his protest find merit given the CMTA provision cited in‘the cPo?
A. Yes, because he is a native of Tacloban and because he will be away from his family by reason of re-
assignment his protest will be given consideration
B. No, because CMTA provision is very clear on the maximum numb ex of years a customs officer may
stay on a place of assignment
C. Yes, because BOC misinterpreted the CMTA provision on the maximum number of years a customs
officer may stay on place of assignment
D. No, it does not matter if the customs officer is from Tacloban. He may be re-assign to other ports in
the Philippines as necessary.
99. What is the meaning of the acronym CPO in customs parlance?
A. Customs Provisional Order
B. Collectors Public Officer
C. Customs Personnel Order
D. Collector Personnel Order
100. Port of Zamboanga is under collection district no.
A. IX C. VIII
B. XI D. X