1.

No law granting any tax exemption shall be passed without the concurrence
of_____all the members of Congress.

a. Three-fourths
b. at least one-half
c. Majority
d. one-tenths of all the

2. Which of the following is not an agency under the Department of Finance tasked to generate
revenue for the government?

a. Bureau of Customs, because it is a bureau, not an agency.

b. Bureau of Internal Revenue, because it was recently transferred to the office of the President.
c. Bureau of Local Government Finance, because it is under the Department of Interior and
Local Government.
d. Enforcement, Intelligence and Investigation Bureau, because it ceased to function as a
government agency.

3. The Bureau of Customs is under the Department of Finance. Which office of the DOF directly
oversees the administration of the BOC?

a. Revenue Operations Group

b. Revenue Collection Group
c. Revenue Monitoring Group
d. Revenue Generation Group

4. The inherent powers of the State co-exist with it. This means that the State is invested with
these powers the moment it comes into being.

a. Both statements are true,

b. Both statements are false.
c. Only the first statement is true.
d. Only the first statement is false.

5. It is any law that provides for the assessment and collection of taxes for the support of the
government and other public purposes.

a. Tax Revenue
b. Tax statute
c. Taxation
d. Law
6. Taxes are indispensable to state existence. Without taxation, the state cannot raise revenue
to pay for governmental services and deliver basic services to the people.

a. Taxation Doctrine
b. Principle of Tax Perpetuity
c. Lifeblood Doctrine
d. State Dependence on Money Principle

7. Taxation is the rule and exemption is the exception. Tax exemptions must be strictly
construed against the taxpayer and liberally in favor of the government.

a. Both statements are true.

b. Both statements are false.
c. Only the first statement is true.
d. Only the first statement is false.

8. A District Collector with a rank of Collector V has a salary grade of

a. 24
b. 25
c. 26
d. 23

9. The salary grade of a Customs Operations Officer V.

a. 18
b. 19
c. 20
d. 21

10. If a criminal complaint for smuggling will be lodged against the Deputy Commissioner of
Customs, the same shall be filed with

a. Regional Trial Court

b. Sandiganbayan
c. Department of Finance
d. Department of Justice

11. There is no Assistant Commissioner of Customs.

a. True, because only deputy commissioners may be appointed.
b. True, because assistant and deputy are one and the same.
c. False, because the Post Clearance Audit Group shall be headed by an assistant
commissioner.
d. False. The deputy commissioners may also be referred to as deputy commissioners.

12. A graduate of Bachelor of Science in Customs Administration, not a customs broker but with
at least three years of supervisory experience may be appointed Deputy Commissioner of
Customs.

a. True, provided he possesses Career Service Executive Eligibility.

b. True, provided he may not be appointed Commissioner of Customs in case of permanent or
temporary vacancy in the latter's office.
c. False, because a customs broker is the minimum eligibility requirement.
d. False, any Deputy Commissioner of Customs must have at least a master's degree in
customs administration.

13. Tariff and Customs laws and the Customs Modernization and Tariff Act are one and the
same.

a. True
b. False
c. Depends upon the situation.
d. Cannot be determined.

14. Which of the following is correct?

a. The salary grade of the District Collector depends on his rank.

b. The salary grade of a Collector Ill is 24.
c. The District Collector of Customs cannot issue a Customs Memorandum Order because only
the Commissioner of Customs is authorized to issue the same.
d. A Collector is not required to submit a Statement of Assets, Liabilities and Networth (SALN)

15. Which of the following is NOT correct?

a. The Commissioner of Customs need not be confirmed by the Commission of Appointments.

b. The Commissioner of Customs may suspend a District Collector of Customs.
c. A customs rank and file employee shall not own a Porsche Sports Car.
d. The Ill-gotten Wealth Law applies to the officials and employees of the Bureau of Customs.
e. None of the choices.

Situation 1.
16. May he be replaced? If yes, by whom?

a. Yes, he may be replaced by any of the Deputy Commissioners of Customs in an acting

capacity only upon the order of the Secretary of Finance.
b. Yes, he may be replaced by a permanent appointment by the Secretary of Finance.
c. Yes, the President of the Philippines may appoint one of the Deputy Commissioners to act as
Commissioner upon recommendation of Mr. Roque.
d. No, the Bureau of Customs has to wait for his return because his absence is merely
temporary.

18. While the administrative case against Commissioner Roque is pending, may he be removed
by the President of the Philippines because the latter wants to appoint in his stead Ms. Mocca
Yusen?

a. No, it would violate Commissioner Roque's right to due process.

b. No, there was no permanent vacancy yet in the office of the Commissioner.
c. Yes, the President may do so because his appointees serve at his pleasure, and at his
displeasure he may remove them anytime.
d. Yes, because Mocca Yuson is qualified and the President is very pleased with her.

19. A criminal case for violation of RA 8293 (Intellectual Property Code of the Philippines) was
filed against Commissioner Roque for patronizing pirated DVDs. In his defense, he invoked the
doctrine of "State Immunity from Suit" saying that a case against him is a case against the
Bureau of Customs. Is he correct?

a. Yes, because a case against him necessarily implicates the Bureau of Customs to which he
is the Chief.
b. Yes, because the Bureau of Customs and its Commissioner are both entitled to immunity
from suit.
c. No, because both the Bureau of Customs and its officials are not immune from any suit.
d. No, because the case is against Mr. Roque in his personal capacity.

20. If Bronson, a customs broker, facilitated the release of the shipment from the Bureau of
Customs knowing fully well of its contents, may he be considered a smuggler also?

a. No, because as customs broker, his profession involves customs clearance of goods
belonging to his client. He is merely practicing his profession.
b. No, because he will not benefit in the smuggling being a mere customs broker.
c. Yes, because he facilitated the release thereof with full knowledge of its illegality.
d. Yes, because as a rule, customs brokers must be impleaded as co-principals/smugglers.

Situation 2. Leon Guerrero, was appointed Commissioner of Customs by President Dutertewan.

He was not confirmed by the Commission of Appointments. On January 30, 2019, a day after
Congress declared a recess, he issued Customs Memorandum Order 10 - 2019. (FOR
QUESTIONS 21 AND 22 ONLY).

21. For not having been confirmed by the Commission on Appointments, can Commissioner
Guerrero validly issue the CMO?

a. Yes, because Congress is in recess. Therefore, he remains a Commissioner.

b. Yes, because he does not have to be confirmed by the COA for him to perform functions of a
Commissioner.
c. No. For not having been confirmed by the COA, he cannot perform the functions of a
Commissioner. His appointment being void.
d. No, because Congress is in recess. Therefore, his Commissionership expires.

22. Which among the following is the status and consequence of CMO 10 - 2019?

a. Invalid, therefore it has no legal effect whatsoever.

b. Valid until revoked or repealed due to lack of basis.
c. Valid, therefore it has the force and effect of a law.
d. Invalid, it cannot be enforced.

23. How many members, including the chairperson, compose the Congressional Customs and
Tariff Oversight Committee?

a-6
b - 10
c-5
d-7

24. ____are the enforced proportional contributions from persons and property, levied by the
State by virtue of its sovereignty for the support of government and for all public needs.

a. Taxation
b. Taxes
c. Power of taxation
d. All of the above

25. The power of the Bureau of Customs to supervise all seas within the jurisdiction of the
Philippines is an exercise of what state power?

a. maritime
b. naval
c. police
d. military

26. The Bureau of Customs performs State functions, thus, is immune from suit. However, this
is subject to exceptions. Which of the following would permit a suit against the Bureau of
Customs to prosper?

a. Seizure by Customs agents of the warehoused imported merchandise of a Chinese trader

without a Warrant of Seizure and Detention
b. The Collector of Customs accepts an offer of settlement of a pending seizure case
c. The Commissioner of Customs issuing a questionable memorandum order
d. None

27. Which of the following is not an exercise of the State's police power?

a. Warrantless search conducted by the Bureau of Customs.

b. Requirement that all imported goods be properly marked of their countries of origins.
c. The provision of the CMTA providing for compulsory acquisition of grossly undervalued
goods.
d. None

28. Who designates the Senators to become members of the Congressional Customs and Tariff
Oversight Committee?

a. President of the Philippines

b. Senate President
c. Speaker of the House
d. Senate Majority Floor Leader

29. Under the CMTA, which of the following best illustrates the check and balance power of the
Legislative Department over that of the Executive?

a. The power of the Congressional Oversight Committee to monitor the implementation of the
law.
b. The limitation on the authority of the Commissioner to delegate his powers.
c. The requirement of furnishing copies to the UP Law Center of the orders promulgated by
Customs.
d. To hold criminally liable customs officials found violating the CMTA.

30. May the Commissioner of Customs appoint his wife as his Chief of Staff?

a. Yes, because the position is one of confidence.

b. Yes, because she is not a relative.
c. No, it would be a prohibited appointment.
d. No, public service is not family business.

DAY 2 – TARIFF LAW

31. What is the purpose of the 90-day period for the submission of request for an advance ruling
on value and rules of origin?

a. To allow the Bureau sufficient time to render reasonable ruling.

b. To guarantee that the requesting party has legitimate purpose for the request.
c. To ensure that the request does not relate to any ongoing trade transaction.
d. To determine relevant evidence for the ruling.

32. A request for revalidation of an advance ruling shall be submitted to the Bureau of Customs
____before the expiration of the validity of advance ruling.

a. At least 15 days
b. Within 30 days
c. Within 60 calendar days
d. At least 90 calendar days

33. Kind of evidence which a reasonable prudent man might accept as sufficient to support a
conclusion.

a. Substantial evidence
b. Proof beyond reasonable doubt
c. Preponderance of evidence
d. Clear and convincing evidence

34. Which among the following is NOT an exception to the doctrine of exhaustion of
administrative remedies?

a. On appeal, the Commissioner of Customs does not render a decision within the prescribed
period.
b. When the controverted action of the Collector is patently illegal.
c. If the questioned decision or action of the Commissioner was performed without or in excess
of jurisdiction.
d. When there are instances indicating the urgency of judicial intervention.

35. Stage of the assessment process wherein the principal appraiser has reviewed the findings
of the examiner and makes a determination on the duties and taxes to be paid.
a. Final assessment
b. Completed assessment
c. Additional assessment
d. Issuance of OLRS

36. A situation wherein the assessment is disputed and pending review an importer or
consignee may put up a cash bond or any sufficient security equivalent to the duties, taxes and
other charges that is disputed before the importer or consignee can obtain the release of said
goods.

a. Tentative release
b. Tentative assessment
c. Release under tentative assessment
d. Disputed assessment

37. A written order on a disputed tariff classification issued by the Tariff Commission which
provides the appropriate classification of imported goods under the AHTN.

a. Tariff Classification Dispute Ruling

b. Tariff Classification Ruling
c. Tariff Classification Issue
d. Appropriate Tariff Classification

38. Issues that arise when the customs officer challenges the declared customs value and
makes his own valuation findings to which the importer does not agree.

a. Valuation Dispute
b. Valuation Issue
C. Tentative Assessment
d. Disputed Assessment

39. Before a party is allowed to seek the intervention of a court, it is a precondition that he
should have availed of all means of administrative processes afforded him.

a. doctrine of exhaustion of administrative remedies

b. doctrine of primary jurisdiction
c. doctrine of separation of powers of the three branches of government
d. doctrine of exclusive original jurisdiction of the Bureau of Customs

40. Also referred to as the power of the Bureau of Customs to render judgments or rulings.

a. Quasi-legislative power
b. Quasi-judicial power
c. Discretionary power
d. Power to settle controversies

41. Which of the following customs officials does not have adjudicatory power?

a. District Collector
b. Collector of the Sub-port
c. Commissioner
d. None of the above

42. Which of the following is correct?

a. The degree of evidence required in smuggling cases is either proof beyond reasonable doubt
or substantial evidence.
b. The degree of evidence required in civil cases is either preponderance of evidence or
substantial evidence.
c. The Bureau of Customs may handle civil, criminal as well as administrative case.
d. In customs administrative cases, the complainant is always the Bureau of Customs.

43. An official written and binding ruling issued by the Commissioner which provides the
requesting person with an assessment of origin or treatment to be applied on a certain element
of customs value, prior to an import or export transaction for a specified period.

a. Protest
b. Disputed assessment
c. Advance ruling
d. Final order

44. Which of the following is NOT true about advance rulings?

a. Must be in writing, but electronic submission is allowed

b. Must relate to only one product
c. The request must be submitted within 90 days prior to the lodgment of the goods declaration
d. A foreign exporter will only be allowed to request for advance ruling if it is also an accredited
importer in the Philippines

45. How much is the non-refundable amount of the advance ruling fee per each application?

a. P1,000.00
b. P1,500.00
c. P2,000.00
d. P2,500.00

46. When shall the request for advance ruling be deemed impliedly withdrawn?
a. When the requesting person imports the covered product less than 90 days after the request
b. When the requesting person imports the covered product less than 30 days from submission
of complete documents
c. The requesting person fails to submit the additional documents within the prescribed period
d. Any of the choices

47. Which of the following is not a ground to decline a request for advance ruling?

a. The issue involves a matter that is before the courts (sub judice) or under post clearance
audit
b. A request for advance ruling on the same goods is already filed by the same requesting party
c. An advance ruling on a different product has been issued to the same requesting person
d. The request is based on hypothetical situation

48. The advance ruling shall be valid for a period of ____from the date of its issuance unless a
shorter period is provided.

a. 3 calendar years
b. 2 calendar years
c. 12 months
d. one year

49. Which of the following is not a ground to modify an advance ruling?

a. Clerical error
b. Change of immaterial facts and circumstances after issuance of the ruling
c. Misleading information based on excusable neglect or honest mistake
d. Change in applicable law

50. An advance ruling may be revoked or invalidated. Which of the following is true about
revocation or invalidation of advance rulings?

a. An advance ruling may be revoked upon discovery that the applicant submitted incomplete or
misleading information
b. If the advance ruling is revoked, the Bureau shall not be required to send written notice to the
requesting person
c. A revoked ruling may not be appeared
d. A motion for reconsideration is not available in case of revocation of advance ruling

51. Within how many days must the Commissioner issue an advance ruling on valuation?

a. 30 days from submission of application and supporting documents

b. 30 days from receipt of application and supporting documents
c. 30 days from endorsement by the Deputy Commissioner for RCMG
d. 30 days from the recommendation of the Deputy Commissioner for AOCG

52. Which of the following disputed custom issues may not be released under tentative
assessment?

a. Difficult or highly technical question of tariff classification

b. Difficult or highly technical question relating to the application of customs valuation issues
c. Mixed customs issues
d. Difficult question of fact on rules of origin

53. May the customs broker file a customs protest for his client?

a. Yes, since he is duly authorized, and it is within the practice of his profession.
b. Yes, but only if the issue involved is valuation and classification
c. No, it is beyond section 27 of RA 9280
d. No, only lawyers are authorized as the issue involves difficult questions of customs law

54. A protest to a decision imposing liability for duties, taxes, fees, or other charges shall be
made___ payment.

a. at the time of
b. within 7 days from
c. within 15 days from
d. a or b

55. In cases where the dispute settlement mechanism has commenced and fraud is discovered
at any stage____is deemed to have arisen. The proceedings shall be terminated and a WSD
issued against the shipment.

a. A question of law
b. An enforcement issue
c. A technical smuggling
d. Prima facie case of fraud

Situation. NBC Corporation imported glass wares from Indonesia which carrying vessel arrived
on January 1, 2022. The last cargo discharge (LCD) was noted by the assigned customs
inspector to be on January 15, 2022. The corresponding goods declaration was lodged on
January 22, 2022. When the shipment was assessed to pay additional duties and taxes,
Customs sent NBC Corporation the final assessment notice on January 27, 2022. For failure to
pay the assessed duties and taxes despite due notice, Customs declared the shipment to be
impliedly abandoned on February 13, 2022. (Apply the provisions of the CMTA only) (FOR
QUESTIONS 1 TO 4 ONLY)
56. Was there implied abandonment?

a. Yes, because the goods declaration was not lodged within the prescribed period.
b. Yes, because NBC Corporation failed to pay the duties and taxes within the prescribed
period.
c. Yes, because the final assessment notice was sent within the period required by law.
d. Yes, because Customs declared it so.

57. When did the implied abandonment take place?

a. February 12, 2022

b. February 13, 2022
c. January 24, 2022
d. January 27, 2022

58. If Customs has not yet disposed of the goods and NBC Corporation decides to reclaim the
goods until when can it do so?

a. March 15, 2022

b. February 3, 2022
c. February 27, 2022
d. February 15, 2022

59. If Customs has already sold the goods. In auction, may NBC Corporation be entitled to the
proceeds of the sale?

a. Yes, if the goods were sold.

b. Yes, since it did not lose possession of the goods.
c. Yes, but after deducting all the charges and expenses incurred in its sale.
d. No, because NBC lose ownership upon the abandonment of the goods.

60. ABC Corporation is a CBW engaged in the manufacture of canned sardines. On August 15,
2021, the Bureau of Customs questioned the overstay of ABC's importation of fresh mackerels.
In its records, the Bureau noticed that one importation of fresh mackerels arrived and was
released on April 30, 2021 or 17 days from date of discharge of the last package of the carrying
vessel. Absent any subsequent withdrawal of finished products or written request for extension
of period, the Bureau declared the April 30, 2021 importation as being abandoned. Is this
correct?

a. Yes, because there is failure to withdraw the goods within the prescribed period.
b. Yes, because the goods were released after the 15-day period.
c. No, because there was no notice given to ABC Corporation.
d. No, because the situation is not among those governed by Section 1129 of CMTA.
61. Which of the following statements about customs abandonment is correct?

a. It is the importer that declares the express abandonment of goods and the role of the District
Collector thereto is merely confirmatory.
b. It is the District Collector that formally declares the express abandonment of the goods for the
importer merely signifies his intention relative thereto.
c. The government always becomes the owner of abandoned goods.
d. Once the goods are abandoned, the Bureau of Customs may no longer make the owner
thereof liable.

62. Which of the following is true in implied abandonments?

a. The period to lodge the goods declaration is different from the period to file the same.
b. Implied abandonment occurs by operation of law. It means that once the owner or consignee
fails to lodge the goods declaration within the prescribed period the goods are already deemed
abandoned.
c. Implied abandonment occurs when the owner or consignee of prohibited goods fails to secure
the necessary import permits within 15 days from date of final assessment.
d. Service of notice to owner or consignee is a condition precedent.

63. The period within which to lodge goods declaration to prevent declaration of abandonment
of goods.

a. Within 15 days from discharge of the last package from the vessel or aircraft
b. Within 30 days from arrival of the vessel or aircraft
c. Within 15 days from the notice of discharge of the last package from the vessel or aircraft.
d. Within 30 days from discharge of the last package from the vessel or aircraft.

64. The period within which to pay duties and taxes to avoid declaration of abandonment for
nonpayment of import taxes.

a. Within 30 days from receipt of the final assessment notice

b. Within 15 days from receipt of the demand letter to pay import taxes
c. Within 30 days from receipt of the extension to pay import taxes
d. Within 15 days from receipt of the final assessment notice

65. The period within which to claim goods from Customs in order to avoid declaration of
abandonment of goods.

a. Within 30 days from payment of duties and taxes

b. Within 15 days from receipt of FAN
c. Within 30 days from receipt of final assessment notice
d. Within 30 days from discharge of the last package from vessel and aircraft

66. May an imported article impliedly abandoned be reclaimed?

a. Yes. The owner or importer of an article impliedly abandoned may, within 30 days after the
period to lodge goods declaration has elapsed reclaim such article provided all legal
requirements including payment of corresponding duties and taxes are complied with.

b. Yes. The owner or importer of an article impliedly abandoned may, at any time after it is
disposed of, file an application for redemption indicating therein the payment of corresponding
duties and taxes including the necessary penalty.

c. No. Loss of property rights over the imported goods is a necessary consequence of
abandonment. The importer thereof cannot reclaim what he abandoned.

d. No. The importer, however, may participate in the public sale in order to recover his article.

Situation. Trillanes for President Movement Inc. (TFP) imported from China 200 bales of round
neck shirts of assorted sizes to be used campaigns materials for the 2022 elections. The
shipment left Port of Victoria in Hongkong on June 22, 2021. On June 24, 2021 while the vessel
carrying the shipment is in voyage, Noying, the brother of Krissy Trillanes, longtime friend and
partymate died of lung cancer. This event promoted public calls for Krissy run for President and
for Trillanes to slide down as her Vice President. Finally, on June 28, 2021 in a televised press
conference, Trillanes announced that he is giving way to Krissy.
Meanwhile, the shipment arrived on June 29, 2021 at the Port of Manila. Since Trillanes will no
longer run as President, TFP decided not to push through with its campaign shirt project. On the
same day, it sent a letter addressed to the Collector of Customs and relayed its decision to
abandon the shipment. A day after on June 30, 2021, TFP wrote the Commissioner reiterating
its intention to abandon the shipment.

67. Was there an express abandonment?

a. Yes, because TFP communicated its intention to abandon its shipment in writing to the
Collector of Customs
b. Yes, because TFP will have no more use for the shirts since Trillanes already slide down as a
Presidential candidate
c. No, because it is implied abandonment
d. No, because there is an erroneous communication of the intention to abandon the shipment,
thus, producing no effect

68. Instead of writing to the Commissioner of Customs, TFP decided to lodge the corresponding
goods declaration on July 16, 2021. However, the Bureau of Customs declared the shipment to
be impliedly abandoned. Is the Bureau of Customs correct?
a. Yes, because the import entry was lodged after the lapse of the prescriptive period, the same
constituted implied abandonment
b. Yes, because the declaration of Trillanes not to run had the effect of impliedly abandoning the
shipment which retroacted to the date of death of Noying, hence the 30-day period to file the
entry elapsed.
c. No, because the import entry was timely filed.
d. No, because the entry, having been filed on July 16, 2021 or exactly 15 days from date of
arrival was well within the 15-day prescriptive period

69. The act of providing the owner, importer, consignee or interested party with a copy of the
notice or paper concerned within the specific period provided for by law.

a. Service of Notice
b. Notification
c. Process service
d. Personal service

70. This may be made by delivering personally a copy to the owner, importer, consignee, or
interested party, or by leaving it in his/her office with his/her clerk or with a person having
charge thereof.

a. Service of Notice
b. Notification
c. Process service
d. Personal service

71. shall be made by depositing the copy in the post office in a sealed envelope, plainly
addressed to the owner, importer, consignee, or interested party at his/her known address with
postage fully prepaid, and with instructions to the postmaster to return the mail to the sender
after if undelivered.

a. Electronic mail/10 days

b. Service by registered mail/10 days
c. Personal service/5 days
d. Mail/15 days

72. In determining whether the goods are abandoned for failure to claim the goods within thirty
(30) days from payment, the arrastre or warehouse operator shall report unclaimed goods to
the-

a. Collector
b. Commissioner
c. Secretary of Finance
d. President

73. In determining whether the goods are abandoned, in the case of non-regular importers, the
due notice requirement under Section 1129 of the CMTA is provided by the Bureau of Customs
through-

a. publication and posting of notice

b. electronic notice or personal service
c. registered mail or personal service
d. publication and licensed courier

74. Shall refer to the written or printed declaration of facts, made voluntarily by the owner,
importer, and consignee expressly abandoning the imported goods in favor of the government,
confirmed by oath or affirmation and taken before an officer having authority to administer such
oath.

a. Goods declaration
b. Export declaration
c. Affidavit of abandonment
d. Decree of abandonment

75. In a customs auction, what does "as is where is" mean?

a. It means that the auction sale shall be held in the port where the goods arrived.
b. It means that the prospective buyer is warned that no warranties are attached to the goods
offered in auction.
c. It means that the Bureau of Customs shall allow the District Collector of the port where the
goods may be found to oversee the auction rate.
d. None

76. In a customs auction sale, how shall the floor price be computed?

a. By computing the average of at least 3 values of similar goods at the time of importation or at
least 5 months prior to, plus applicable duties and taxes.
b. By considering the domestic wholesale price arrived through a computed method using as
basis the average of 3 canvassed retail prices of similar articles in the ordinary course of trade.
c. By applying the regularly published reference values used by the lAS as a basis.
d. All of these

Situation. When ABC Corporation opted not to appeal the forfeiture order of the Bureau of
Customs for its importation, the latter auctioned the subject goods at a public sale. The goods
were sold at P100,000.00. Incidentally, the corresponding customs duties amounted to
P50,000.00. Taxes due the government, government storage charges, costs of advertisement
and private storage charges amounted to P75,000.00, P25,000.00, P10,000.00, P15,000.00,
respectively. (FOR QUESTIONS 3, 4, 5 and 6 ONLY)

77. How much taxes due the government shall be taken from the proceeds of sale?

a. P75,000.00
b. P25,000.00
с. P50,000.00
d. P65,000.00

Situation. When ABC Corporation opted not to appeal the forfeiture order of the Bureau of
Customs for its importation, the latter auctioned the subject goods at a public sale. The goods
were sold at P100,000.00. Incidentally, the corresponding customs duties amounted to
P50,000.00. Taxes due the government, government storage charges, costs of advertisement
and private storage charges

78. How much should be paid as costs of advertisement?

a. P10,000.00
b. P7,500.00
c. none
d. P8,000.00

79. How much private storage charges shall be taken from the proceeds?

a. P10,000.00
b. P7,500.00
c. none
d. P15,000.00

80. How much customs duties shall be taken from the proceeds of sale?

a. P10,000.00
b. P7,500.00
c. none
d. P100,000.00

81. The importation of Golden Feeds, Inc. was declared impliedly abandoned by Customs. The
goods were not sold during the public auction sale even after two biddings due to unacceptable
bids or want of bidders. Not suitable either for official customs use for donation to other
government agencies, the goods were sold through negotiated sale for P1,000,000.00. Which of
the following best fits the situation?
a. The proceeds of the sale, after deducting the charges under Section 1143, shall be subject to
the call of Golden Feeds, Inc.
b. If Golden Feeds fails to claim the proceeds of the sale, the same shall form part of the
Forfeiture fund.
c. The proceeds of sale should not form part of Forfeiture fund because only proceeds of public
auction sale are considered under Section 1151 of CMTA (Forfeiture fund)
d. The proceeds of the sale are not subject to deductions, being disposed of via negotiated sale.

82. Which of the following is not a recognized mode of disposition of goods in customs custody?

a. Donation to another government agency or charitable non-governmental organization

b. declaration for official use of the Bureau, after approval of the Secretary of Finance
c. Sale at a public auction
d. Negotiated sale

83. Which of the following goods may not be disposed of under the CMTA?

a. All kinds of abandoned goods

b. Goods entered under warehousing entry but not withdrawn, or those whose duties and taxes
have not been paid within the period described
c. Forfeited goods, other than prohibited, restricted and regulated goods, after liability have
been established by the proper administrative or judicial proceedings
d. Goods subject to a valid lien for customs duties, taxes and other charges collectible by the
Bureau, after the expiration of the period allowed for payment thereof

84. For purposes of donating the goods under the CMTA, goods suitable for shelter or
consisting of foodstuffs, clothing materials or medicines shall be donated to the DSWD.

a. True, because only DSWD is the government agency tasked to conduct relief operations.
b. True, DSWD is the exclusive done agency under the law.
c. False, DSWD is not the only government agency that may receive donations from Customs.
d. False, because local governments may also receive relief goods from Customs.

85. Pedro owns 10,000 shares of stocks in San Momoland Corporation (SMC) which constitute
2% of SMC's total subscribed capital. SMC wishes to participate in the upcoming customs public
auction where it intends to purchase three dump trucks. Pedro is the first cousin of Kanor, a
contractual employee of Customs assigned at the Port of Manila. May SMC participate in the
auction sale?

a. Yes, the relationship of Pedro to Kanor will not bind SMC, What CMTA prohibits is if it is
Kanor that is directly related to SMC?
b. Yes, SMC may participate because despite the relationship, Pedro's ownership in SMC is
minimal which would not have the effect of him benefitting from his relationship with Kanor.
c. Yes, because Kanor is merely a contractual Customs employee.
d. No, because SMC's bidding in the auction amounts to indirect bidding of Kanor which CMTA
prohibits.

86. After the public auction sale of the goods consigned to DDD company, the District Collector
ordered the payment of the expenses and obligations from the proceeds of the sale, Bosco
Shipping Co. (BSC) sent a notice to the District Collector asking that it (BSC) be paid for the
unpaid freight charges of DDD company for the auctioned goods. The District Collector refused
on the ground that BSC did not present a pertinent order from a competent court. Is the District
Collector correct?

a. Yes, because CMTA expressly requires a court order to compel Customs to pay BSC.
b. Yes, because BSC did not comply with the condition precedent.
c. No, because court order is only required if the issue involved is the release of goods.
d. No. Courts must yield to Custom's primary jurisdiction.

87. May the District Collector order that a certain sum of money from the proceeds of a public
auction sale be paid to private entities, i.e. shipping companies, barge operators, arrastre
operators?

a. Yes, because it is well within his authority

b. It depends on whether or not the private entities present an order to that effect from a
competent court.
c. No. That authority is given by law to the Commissioner.
d. None of the above.

88. Which of the following is correct in case of goods injurious to public health?

a. The District Collector creates a Board of Three to determine the need to seize imported
goods believed to be injurious to public health.
b. The Board of Three's function is mainly to examine the goods to validate the opinion of the
District Collector.
c. Goods found to be injurious to public health shall be destroyed if reexportation is not possible.
d. The District Collector is not bound by the findings of the Board of Three. He may issue a
contrary position.

89. An importation of 100 rolls of 20'X10' of tarpaulin was found to be printed with matters of
advocating treason, rebellion or sedition was seized for being prohibited. However, it was found
out that the quality of, and the tarpaulins are ideal as tent materials that may be used as
temporary shelters during calamities.

a. The tarpaulins may not be destroyed. Instead, it may be turned over to DSWD.
b. The tarpaulins shall be destroyed for being prohibited.
c. The tarpaulins may be examined by the Commissioner who shall decide with finality on what
to do.
d. The tarpaulins may be reexported.

90. Not a FAILED BIDDING.

a. When there is only one sealed bid.

b. When there are two sealed bids but there is only one bid higher than the floor price.
c. When the highest bidder fails to comply with any of the payments required.
d. When clustering happens.

91. The District Collector of Customs determines the manner of disposition of goods under
customs' custody.

a. True
b. True, except regulated goods.
c. False, except all other restricted goods.
d. False. The Commissioner has to approve on how the District Collector will dispose of the
goods.

92. Goods subject to sale at public auction by the Bureau shall be sold at a ___adjusted for
normal depreciation.

a. price not less than the landed cost

b. floor price
c. public place in the District Collector where it is located
d. profit of the goods

93. In a customs public auction, Jose submitted a bid for P100,000.00 for a lot with a floor price
of only P80,000.00. After two biddings, the auction was declared a failure. Jose is Hector's first
cousin. Hector is an examiner assigned at the Port of Manila.

a. The auction was a failure because of the lack of bidders.

b. The auction was a failure due to lack of acceptable bid.
c. A third bidding is proper under the circumstances.
d. The auction should not have been declared a failure because the relationship of Jose with
Hector did not affect the price.

94. In a customs public auction, Jose submitted a bid for P100,000.00 for a lot with a floor price
of only P80,000.00. After two biddings, the auction was declared a failure. Jose is Hector's
lover. Hector is an examiner assigned at the Port of Manila.

a. The auction was a failure because of want of bidders.

b. The auction was a failure due to lack of acceptable bid.
c. A third bidding is proper under the circumstances.
d. The auction should not have been declared a failure because Jose is not prohibited to bid.

95. In customs negotiated sale, the participant whose offer is considered the most
advantageous to the interest of the government shall be required to pay guarantee cash deposit
in an amount equivalent to within 24 hours from receipt of Notice by the Committee prior to
referral to the Secretary of Finance?

a. 25% of the offer

b. 20% of the offer
c. 25% of the floor price
d. 20% of the floor price

96. Forfeiture fund.

a. Is a fund forming part of the revenue of the Republic of the Philippines.

b. Is a fund for the management of the Bureau of Customs alone.
c. May be used to help DSWD during calamities.
d. If unused for the year shall be returned to the Bureau of Treasury as government revenue.

97. Which of the following is not true of purposes of the forfeiture fund?

a. To outsource the management of the inventory, safekeeping, maintenance and sale of goods
to private service providers and the selection and employment of personnel.
b. To facilitate customs seizure, abandonment and forfeiture proceedings and the disposition of
goods.
c. To enhance customs intelligence and enforcement capability to prevent smuggling.
d. To support the modernization program and other operational efficiency and trade facilitation
initiatives of the Bureau.

98. Refers to sale of goods that have not been sold through public auction the value of which
does not exceed P50,000.00.

a. Small Value Items

b. Garage Sale
c. De minimis
d. None

99. Goods subject of the floor price value of which does not exceed P50,000.00.

a. Small Value Items

b. Garage Sale
c. De minimis
d. None
100. Which of the following is not a policy of the State in relation to the adoption of Republic Act
9280?

a. To give priority attention and support to professionalizing the practice of the customs broker
profession.
b. The development of a reservoir of customs brokers whose competence has been determined
by honest and credible licensure examination.
c. The development of a reservoir of customs brokers whose standards of professional service
and practice are internationally recognized.
d. none

101. On April 30, 2014, Arn-arn, Nene and Ronald were appointed by the President as
Chairman and Members, respectively, of the PRBCB. On August 30, 2016, Arn-arn died of heart
attack. On December 1, 2016, and that as Chairman, his term shall end 3 years later or on
December 2, 2019. Is Sam correct?

a. Yes, since 3 years has not elapsed since he assumed the position.
b. Yes, his term is a fresh term different from that of his predecessor, Arn-arn.
c. No, Sam only continued the term vacated by Arn-arn.
d. No, Sam was disqualified in the first place.

102. Antonio Walangsawa is a customs broker who possesses all the qualifications to be
appointed to the PRBCB. He wishes to serve once more although he already served for two
consecutive terms but these were prior to the enactment of RA 9280. He argues that he is not
disqualified since the passage of RA 9280 changed the rules and disregarded E.O. 496. Is he
correct?

a. Yes, RA 9280 did not prohibit him to being nominated.

b. Yes, the provisions of Executive Order 496 on disqualifications was effectively superseded by
RA 9280, hence, making Antonio qualified.
c. No, Antonio must not be allowed to return as part of the Board as he bastardized the
profession during his time.
d. No, Executive Order 496 and RA 9280 do not contradict each other. Thus, the former
operates to supplement the latter.

103. Who among the following is not disqualified to be appointed to the PRBCB?

a. Incumbent President of CCBI

b. Incumbent Director of CCBI
c. A member of the Customs Administration Faculty of PNTC-Dasmarinas
d. A dual citizen

104. What is the maximum penalty imposable upon a violator or RA 9280?

a. Imprisonment of not more than 6 years.
b. Imprisonment of not more than 12 years.
c. Fine of P1,000,000.00
d. All of the choices

105. When did the Customs Brokers Act of 2004 effect?

a. August 17, 2004, because it was published in the Official Gazette on August 2, 2004, its
publication being later than the Manila Times publication.
b. March 6, 2005 because it was the date when the corresponding Implementing Rules and
Regulations was promulgated by the PRBCB.
c. April 21, 2004 because it was published in the Manila Times on April 6, 2004 its publication
being earlier than the Official Gazette publication.
d. It did not take effect.

106. Customs brokers in the government service are not considered in the practice of the
profession, hence they are not bound by the Code of Ethics for customs brokers.

a. The first statement is true, the second is false.

b. The first statement is false, the second is true.
c. Both statements are true.
d. Both statements are false.

107. Republic Act 9280 repealed sections 3401 - 3409 of the Tariff Code EXPRESSLY.

a. True
b. False
c. True, including that of the CMTA
d. False, it only repealed the provision of Tariff Code impliedly

108. Membership with the Accredited Professional Organization for customs brokers is not
mandatory. A customs broker may affiliate with a different customs broker organization.

a. The first statement is true, the second is false.

b. The first statement is false, the second is true.
c. Both statements are true.
d. Both statements are false.

109. Mr. Dancing Harry is a licensed customs broker, having passed the licensure examination
in 1994. He is a dual citizen (Filpino and Russian). In college, he look up "Bachelor of Arts major
in Stage Dancing with Hands Raised Towards the Sky" and Master's Degree in the "Art of
Making Patol". He annually pays the membership dues with CCBI and regularly attends its
programs. His NBI clearance certification shows no criminal offense, pending or otherwise. He
stays in his mansion in Bataan. In 2022, after losing the Senatorial Elections, he was nominated
by CCBI to become a member of PRBCB. Is Mr. Dancing Harry qualified?

a. Yes, because he has all the qualifications and none of the disqualifications.
b. Yes, provided he renounce his Swiss citizenship prior to nomination.
c. Yes, provided he renounces his Russian citizenship at the time of appointment.
d. No, because he is not a BSCA graduate.

110. A person not a customs broker found practicing the profession as customs broker is not
punishable under Republic Act 9280, him not being a customs broker.

a. True, only customs brokers are covered by the law.

b. True, the PRBCB may only have powers over customs brokers.
c. False, the law does not specify who should be the offender.
d. False, there is no evidence yet of the usurpation. It has to be proven first in a proper court

111. Under RA 9280, "holdover capacity" means-

a. That line sitting member chairman of the PRCB reached the end of his 6 year term but has to
stay in office until his successor qualifies and gets appointed.
b. That the sitting member chairman of the PRBCB reached the end of his 3 year term but has
to stay in office until his successor qualifies and gets appointed.
c. That PRC may re-appoint any member of the PRBCB whose term ended.
d. None of the above

112. One of the following is not included in the scope of practice of Customs broker's
profession.

a. customs clearance and delivery

b. teaching subjects covered in the licensure examination for customs brokers
c. representing importers/exporters before the BOC in cases related to valuation and
classification of imported articles
d. offering consulting services on customs and tariff laws, rules and regulations

113. Who among the following is not considered in the practice of the customs broker
profession?

a. Mr. Baby M, a customs broker without AMO accreditation, provides consultancy services
regarding customs procedures and practices
b. Mr. Ismo, a custom broker without AMO accreditation, is employed as Customs Specialist I
with ABC Customs and Tariff Consultancy Firm
c. Mr. Lenlen, a customs broker without AMO accreditation, teaches tariff and customs courses
at Clap Review School, Inc., a non-formal educational institution duly registered with the
Securities and Exchange Commission
d. None

114. A customs broker, whose basis in the preparation of the customs requisite documents are
the documents furnished to him by his client, is not obligated to look beyond the accuracy of the
information contained in such documents, and therefore cannot be faulted if the actual contents
of the importation package differed from that of the customs requisite documents. This ruling
was enunciated in the case of ____

a. Remigio vs. Court of Tax Appeals

b. Remigio vs. Court of Appeals
c. Remigio vs. Sandiganbayan
d. Remigio vs. Commissioner of Customs

115. May a foreign corporation engage in the business of customs brokerage?

a. No, the business is reserved to Filipino companies.

b. No, the practice is reserved to Filipino customs brokers.
c. Yes, provided the corporation shall engage or hire the services of at least one customs
broker.
d. Yes, so that everybody is happy.

116. Partnership formed by persons for the sole purpose of exercising their common profession,
no part of income of which is derived from engaging in any trade of business.

a. General professional partnership

b. Limited partnership
c. General partnership
d. Professional partnership

117. If a passer of the licensure examination fails to attend the scheduled oath taking but wishes
to practice the profession to whom can he/she take the requisite oath?

a. any member of the PRBCB

b. any government official authorized by the PRC
c. Notary Public
d. Any of the choice

1. This term, when used in Postal item rules and regulations, refers to
a non-priority Postal item conveyed by air from the foreign country
 or origin and transported within the Philippines by vessel or ship.
Which among the choices is the correct answer?

a. Surface Airlifted Item

b. Foreign Surface Mail
c. Postal Mail offices of Exchange
d. Express Mail

2. Under the new rules and regulations on clearance of postal mails,

misrouted or misspent dispatch refers to a receptacle mislabeled or
receptacle label is PHLPost but destination postal operator in the
dispatch documents is not PHLPost. Which of the following is the
other instances of misrouted or missent dispatch?

a. No other instances as the one stated is an exclusive circumstance

b. Carrier misdelivered postal dispatch to air or sea port or to
PHLPost
c. PHLPost miscarried the dispatch to an Air Express Operator
d. Carrier deviated the route of the mail intended for Philippines to
another foreign OE

3. If a postal item exceeds the threshold amount of FCA Php50,000.00.

Which of the following is the consequence?

a. It is still subjected to expeditious and simplified clearance

procedure thru Postal Mail
b. It is required to lodge a goods declaration for consumption and to
be cleared in a regular formal entry process
c. It is subjected to clearance procedures under informal entry
process
d. It is still subject to simplified clearance procedures thru Postal
Mail provided the recipient shall seek approval from the District
Collector
4. Which of the following postal items is subject to immediate release
upon clearance thru simplified procedures?

a. Postal items purchased online and with discount

 b. Postal items destined to restricted areas of the ECOZONE
c. Postal items within the De Minimis Value
d. Balikbayan Boxes brought by QFWA

5. APA Corporation imported from Vietnam various spare parts for

tower crane. It weighed about 9kgs and was shipped thru postal
service. The shipment arrived at NAIA and was transferred to CMEC
in Pasay City as the designated Office of Exchange (OE) by PHLPost.
The value of the shipment was at FCA USD 550.00 the existing
exchange rate was at Php50.00/USD1.00. Which of the following is
the proper procedure to be observed?

a. Informal Entry Process

b. Simplified Procedures for Postal mail
c. Formal Entry Process
d. Procedure for De Minimis Importations

6. An OFW from Qatar was repatriated to the Philippines due to the

spread of the Covid-19 Pandemic. He arrived at Manila last August
31,2022. A day after this arrival as balikbayan box arrived as well at
NAIA and was transferred to CMEC Pasay City. The value of his
balikbayan box was FCA USD 100.00 and weighed around 10kgs. The
prevailing exchange rate was Php52.50/USD1.00. Contains be
considered as availment of privilages under Section 300(g) of
CMTA?

a. No, because De Minimis Importations of Balikbayan Boxes is not

counted as an availment
b. Yes, because the availment contemplated by the law speaks of all
kinds of importation regardless of the mode and value
c. No, because the value did not exceed the threshold amount for
Balikbayan Boxes
d. Yes, because the owner did not secure the necessary exemption
from the DOF in order to be exempted from duties and taxes
7. Which of the following is the designated postal operator of the
Philippines for arriving foreign mails and parcels transported by
sea?

a. SMED
b. CMEC
c. FMSDC
d. AUPU

8. Which of the following is not included as offices of Exchange (OE)

as the postal facilities of the designated postal operator of the
Philippines for receiving, handling, processing, dispatching, and/or
delivering postal items to other countries?

a. CMEC
b. EMED
c. FMSDC
d. MCPO

9. Which of the following postal items is not subject to Informal Entry

Process?

a. Personal and household effects

b. Balikbayan boxes
c. Goods sent to a person as gift with no commercial value
d. Unaccompanied baggage of an OFW

10. De Minimis Importations whether by post or other mode of

importation shall not be included in the counting of the availment of
the privilege. If a shipment exceeds the De Minimis amount, which of
the following is the consequence?

a. It shall be subject to duties, taxes and other charges

b. It shall be automatically considered as one availment under
Section 800 (g)
c. It shall still be exempted from duties and taxes
 d. It shall be subject to duties and taxes, provided it may be
exempted upon securing TEI from DOF

11. Which of the following is the prescribed goods declaration for

incoming express shipments of correspondence and documents?

a. e-IFCM
b. SAD
c. e-CIFCM
d. MPD

12. Which of the following is the prescribed goods declaration for

incoming express shipments with De Minimis Value?

a. e-IFCM
b. SAD
c. e-CIFCM
d. IIDE

13. Mis-sorted or misrouted express shipments may be returned to

shipper without payment of duties, taxes and other charges. Which
of the following circumstances is not included?

a. When the sufficient amount of security deposit has been posted

with the Bureau to quaranty payment of duties, taxes and other
charges
b. The AWB indicates that the consignee’s address is other than the
Philippines
c. The shipment is not subject of an alert order or derogatory
information
d. The Bureau conducted an examination that the shipment is not
intended for importation in Philippines

14. The AECO shall be accredited with the Bureau before it can avail of
the privileges of handling Air Express Shipments. Which of the
following criteria is not included?
 a. Must be accredited by CAAP as Freight Forwarder
b. Accreditation by the Bureau as importer
c. Must have a dedicated air carrier for their use as an Air Express
Operator
d. Must have integrated end-to-end tracking system

15. Which of the following goods can be considered as Express

Shipments?

a. Live chicken
b. Hydrogen peroxide
c. Human remains
d. Aircraft bolts

16. Which of the following express shipments shall be subject to

immediate release?

a. Medals bestowed as trophies or prizes

b. Written divorce papers issued by American court to a Filipino
previously married to an American
c. Used laptop
d. Machinery spare parts consigned to a Free Zone enterprise

17. Which of the following express shipments shall not be subject to

immediate release?

a. Power banks with remarks “Free of Charge”

b. Plain A4 bond paper
c. Textile fabrics in rolls
d. Various food supplements

18. Which of the following is the required amount of security for AECO
to clear low value, dutiable and/or non-dutiable express shipments?

a. Php1,000,000.00
b. Php5,000,000.00
 c. Php10,000,000.00
d. Php20,000,000.00

19. Which of the following information is not included in the electronic

monthly summary of all mis-sorted or misrouted shipments required
to be submitted by the AECO to the Bureau?

a. Value of goods
b. Arrival date into the Philippines
c. Export AWD Number
d. Correct destination

20. Which of the following conditions is not included in the clearance

of low value, dutiable and/or non-dutiable shipments of AECO?

a. The informal entry for Express Shipments sought to be released

shall be duly filed and processed
b. Only such number of shipments with aggregate assessed duties,
taxes and other charges not be exceeding the amount guaranteed
by the AAB shall be allowed to be released
c. The shipments sought to be released is subject to hold order
issued by the alerting unit of the Bureau
d. The documentary and/or physical examination of the cargo, if
necessary, has been completed and the duties, taxes and other
charges due on the consignment have been properly determined
by the Bureau

21. Which of the following is not a condition in clearing

correspondence and documents consigned to an AECO?

a. The detailed e-CIFCM for all correspondence and documents shall

serve as the goods declaration
b. Documents included in the e-CIFCM for correspondence and
documents shall be cleared without payment of duty and tax
c. All correspondence and documents shall be placed in a sealed
green bag
 d. Prior to release, the Bureau shall conduct physical examination
for shipments classified as correspondence and documents

22. Under the new rules on express shipments, which of the following
corresponds to the term which means a company which provides
and arranges fast and rapid transport and delivery of express
shipments, either as a direct common carrier or an indirect air
carrier, and as such issued its own airwaybill to shippers or
consignors under its solicitation?

a. AECO
b. On Board Courier
c. AEO
d. TPL Provider

23. Which of the following terms refer to consolidated air shipments of

goods which are time-sensitive in character, usually under a door-to-
door service arrangements with on-time delivery commitment?

a. Urgent shipments
b. De Minimis Shipments
c. Express shipments
d. DDP shipments

24. Which of the following shipments is not classified as

correspondence and documents without commercial value usually
carried by AECO?

a. Brochures
b. Insurance policies
c. Contracts
d. Original set of bills of lading

25. Which of the following shipments is classified as correspondence

and documents without commercial value usually carried by AECO?

a. Diplomatic pouches
 b. Medal of valor
c. Foreign checks
d. Sample textile fabrics

26. Which of the following De Minimis Shipments can be immediately

released by the AECO?

a. Spare parts of textile machines consigned to GTMBW with FCA

Value of USD120.00
b. Balikbayan box sent by QFWA to his recipient in the Philippines
with FCA value of USD120.00
c. Tools of trade imported by a local merchant with FCA Value of
USD120.00
d. Wines declared as samples by a Free Zone enterprise with FCA
Value of USD120.00

27. Which of the following is the proper goods declaration required for
low value, dutiable and/or non-dutiable express shipments?

a. e-CIFCM
b. IIDE
c. SAD
d. e-AWB issued by AECO

28. Which of the following is the proper goods declaration for high
value express shipments?

a. e-CIFCM
b. IIDE
c. SAD
d. e-AWB issued by AECO

29. If the origin of an express shipment is in Spain, which of the

following is the Cut-off period for the AECO to submit their e-IFCM?

a. 1 hour after arrival

 b. 24 hours before arrival
c. 4 hours before arrival
d. 1 hour before arrival

30. If the origin of an express shipment is in the United States of

America, which of the following is the cut-off period for the AECO to
submit their e-CIFCM?

a. 4 hours before arrival

b. 1 hour after arrival
c. 6 hours after arrival
d. 24 hours after arrival

Day 8 - CUSTOMS LAW

1. Which of the following persons is not included in the distribution of

copies of Original Bill of Lading?

a. Consignee
b. Carrier
c. Shipper
d. Customs

2. In importing essential oils of orange classified under AHTN

3301.12.00, which of the following is the regulating agency?

a. Not regulating agency

b. EMB
c. FDA
d. PDEA

3. In importing safety matches classified under AHTN 3605.00.00,

which of the following are the regulating agencies?

a. PNP-FEO and PDEA

b. PNP-FEO and EMB
c. BPS and PNP-FEO
 d. BPS and FDA

4. Under the provisions of CMTA, is there any exception to the general

rule of lodgment of goods declaration?

a. No, because the law states that all imported goods shall be
subject to lodgment
b. No, because it is a prohibited act to allow the manual processing
in lieu of lodgment
c. No, because the law did not provide for any exception to the
general rules
d. Yes, if the goods declaration for consumption is to be cleared
through the informal entry process

5. Which of the following kinds of Bill of Lading is issued by the

Freight Forwarder to his ultimate consignee?

a. House Bill of Lading

b. Direct Bill of Lading
c. Master Bill of Lading
d. Straight Bill of Lading

6. Which of the following persons has the authority to negotiate the Bill
of Lading prior to release of goods if the issuance thereof is
Original?

a. Shipper
b. Carrier
c. Underwriter
d. Consignee

7. Which of the following is the primary means of negotiating a Bill of

Lading in order to obtain the written order of the carrier for the
release of goods?

a. Indorsement only
b. Indorsement and delivery
 c. Delivery only
d. No required mode of negotiation

8. In which instances when a negotiation of Bill of Lading is not

required?

a. If the mode of issuing the Bill is by way of Seaway Bill or Express

Bill of Lading
b. If the person issuing the Bill is a Freight Forwarder
c. If the carrier issuing the Bill issues it directly to the concerned
consignee thereof
d. If the terms of payment between the shipper and consignee is by
letter of Credit

9. In what manner can the Airway bill be negotiatied?

a. By delivery only
b. By indorsement only
c. By indorsement and delivery
d. Indorsement and/or delivery not applicable

10. Which of the following kinds of Bill of Lading requires endorsement

by the consignee or the holder and the subsequent delivery thereof?

a. Original Bill of Lading

b. Express Bill of Lading
c. Direct Bill of Lading
d. Bill of Lading surrendered at Origin Port

11. If the terms of payment between the shipper and the consignee is
Letter of Credit, how can the Original Bill of Lading directly issued by
the Shipping Line be negotiated prior to release of goods?

a. By indorsement of the consignee and subsequent delivery of the

Bill
b. By indorsement of the consignee after it is indorsed to them by
the Authorized Agent Bank and subsequent delivery of the Bill
 c. By indorsement of the Authorized Agent Bank directly to the
Shipping Line and Subsequent delivery of the Bill
d. By delivery of the Bill by the consignee named therein

12. In relation to your answer in Question No. 11, which of the

following is the role of the Authorized Agent Bank in the Bill of
Lading originally consigned to the same under the Letter of Credit
payment terms?

a. Initial Indorser
b. Initial Indorsee
c. Subsequent Indorser
d. Subsequent Indorsee

13. As a rule in CMTA, goods declared shall be released when duties

and taxes and other lawful charges have been paid or secured and
the all pertinent laws, rules and regulations have been complied
with. Which of the following instances illustrates compliance with
the pertinent regulations in relation to the release of goods?

a. If the SSDT has been printed and presented at the gate to release
the shipment
b. If the required release order has been presented as well as
payment of lawful charges imposed by the PPA and the
ArrastreOperator
c. If the legal permit for withdrawal has been granted by the PPA and
BOC
d. If the SSDT has been printed and oresented to the officials of the
PPA and Arrastre Operator prior to release

14. Which of the following obligations is exclusive on the part of the

importer?

a. Payment of duties and taxes

b. Accuracy of the declaration in goods declaration
c. Securing the required permits/clearances
d. Lodgment of goods declaration
15. Which of the following is the principle wherein the importer
through his customs broker initially classifies and calculates the
amount of duties and taxes due on imported goods?

a. Initial Assessment
b. Self-Assessment
c. Temporary Assessment
d. Preliminary Assessment

16. Which of the following is considered a standard document to clear

the goods from Customs for Consumption through Formal Entry
Process?

a. Tax Exemption Certificate

b. Certificate of Origin
c. IED-SAD
d. Bill of Lading

17. Which of the following is considered an optional document to clear

the goods from Customs for Consumption through Formal Entry
Process?

a. Airway Bill
b. Revised SDV
c. Commercial Invoice
d. Certificate of Origin

18. Which of the following details is required to be lodged in the Goods

Declaration although it is silent under the CMTA?

a. Value, as set forth in invoice

b. Port of destination
c. Broker’s details
d. Date of arrival
19. Which of the following information in the Bill of Lading is not
essential in the lodgment of goods declaration for consumption?

a. Conditions of carriage of goods

b. Port of Loading
c. Shipper’s details
d. Marks and Number

20. Which of the following is the primary criteria in providing the

description of goods in goods declaration for Consumption?

a. It must be sufficient in detail to enable the goods to be identified

for customs valuation, statistical purposes, and classification to
the appropriate tariff heading and subheading in the currency of
the invoice
b. It must be sufficient and specific in detail to enable the goods to
be identified for customs valuation, statistical purposes, and
classification to the appropriate tariff heading and subheading in
the currency of the invoice
c. It must be specific in detail to enable the goods to be identified
for customs valuation, statistical purposes, and classification to
the appropriate tariff heading and subheading in the currency of
the invoice
d. It must be sufficient and substantial in detail to enable the goods
to be identified for customs valuation, statistical purposes, and
classification to the appropriate tariff heading and subheading in
the currency of the invoice

21. When the Bureau requires laboratory analysis of samples, detailed

technical documents or expert advice, it may release the goods
before the results of such examination are known and after
compliance with this requirement by the declarant. Which of the
following is the correct requirement laid down by the law?

a. Posting of sufficient security

b. Payment of applicable surcharges
 c. Payment of duties and taxes
d. Filing of Tentative Release

22. This term refers to the process of determining the amount of duties
and taxes and other charges due on imported and exported goods.

a. Clearance
b. Assessment
c. Examination
d. Ascertainment

23. This term refers to a transport document issued by shipping lines,

carriers and international freight forwarders or non-vessel operating
common carriers for water-borne freight. The holder or consignee of
the bill has the right to claim delivery of the goods that includes
carrier conditions, such as limits of liability and claims procedures.
In addition, it contains transport instructions to shipping lines and
carriers, a description of the goods, and applicable transportation
charges.

a. Seaway Bill
b. Multimodal Transport
c. Bill of Lading
d. Carrier Delivery Order

24. Which of the following is the person primarily responsible for the
accuracy of the goods declaration and for the payment of duties and
taxes?

a. Customs Broker
b. Declarant
c. Customs Officer
d. Attorney-in-fact

25. Which of the following kinds of Bill of Lading is negotiable?

 a. An Original Master Bill of Lading consigned to an Freight
Forwarder
b. An Express Bill of Lading consigned directly to an importer
c. A Telex Release House Bill of Lading consigned to and Ultimate
Importer
d. A Sea Waybill Master Bill of Lading Consigned to an NVOCC

26. Which of the following boxes of SAD is now required to be filled up

with a specific unit of quantity?

a. Box 31
b. Box 21
c. Box 41
d. Box 51

27. Which of the following has the duty and responsibility for the
accuracy of lodgment of specific unit measurement mentioned under
the previous question?

a. Declarant
b. MISTG
c. Customs Examiner
d. Concerned FED/IED or Assessment Unit

28. Which of the following is the equivalent E2M Code for CUBIC
METERS as one the Standard Unit of Quantity?

a. MTK
b. MTQ
c. CRT
d. MTR

29. Which of the following is the equivalent E2M Code for CARAT as
one the Standard Unit Quantity?
 a. MGW
b. CRT
c. PCK
d. LTR

30. Which of the following Standard unit of Quantity is not required to

lodge under the specific Box of SAD mentioned in Question No. 26?

a. PIECE
b. LITER
c. SQUARE METER
d. KILOGRAM

Day 9 - CUSTOMS LAW

1. Which of the following importers can be considered as an NRI?

a. Individuals bringing in motor vehicles for their personal use

b. PEZA-Registered Enterprise
c. Individual importation of goods through parcel post
d. Authorized Economic Operator

2. Which of the following is the venue of payment of duties and taxes

for SVI?

a. Through PASS5
b. Through in-House Bank of the Port
c. Through Collection Division of the Port
d. All of the choices are accepted venues of payment

3. If upon examination and assessment, it was determined that the GD

filed by the importer exceed the threshold value for informal Entry,
which of the following is the proper action to be performed on such
shipment?
 a. GD will be cancelled and SVI is required to relodge under regular
Formal Entry Consumption
b. Said entry may be continued on one-time basis only provided the
assessment and computation shall be based on Formal Entry
c. Said shipment will be recommended for issuances of WSD for
failure to observe proper customs procedures
d. GD will be accepted, but surcharges will be imposed and SVI
registration will be automatically revoked upon release of the
goods and suggested to apply as regular importer

4. Which of the following shipments is not covered by the exclusions

on the rules and regulations of NRI?

a. De Minimis Importation
b. Importations by registered enterprises in Free Zone
c. Previously Accredited Once-A-Year Importer who had one
importation for a period of 365 days prior to NBI application
d. Previously Accredited SVI with importation exceeding the
threshold value for informal Entry of Commercial Goods

5. Which of the following customs officers has the responsibility to re-

route the SAD to green to render the final assessment of GD lodged
by SVI

a. COO III
b. Chief, IED
c. COO IV
d. LBD Assessor

6. Which of the following documents is not included in the registration

of CPRS of SVI/

a. DTI Certificate of Registration

b. Government Issued ID Card
c. BIR TIN
d. Special Power of Attorney
7. GD filed by SVI be lodged to the E2M through the VASP by filing the
required information in the SAD. For filing up Box 37 (Procedure
Code), which of the following is the correct code to be encoded?

a. 4000
b. 4500
c. 4400
d. 4170

8. GD filed by SVI shall be lodged to the E2m through the VASP by

filing the required information in the SAD. For filing up Box 22, which
of the following is the threshold value?

a. No threshold value
b. Value must be below Php10,000.00
c. Value must be above Php50,000.00
d. Value must be above Php10,000.00 but below Php50,000.00

9. For lodgment of GD by NRI, which of the following is the threshold

value for purposes of filing up Box 22 of SAD?

a. No threshold value
b. Value must be below Php10,000.00
c. Value must be above Php50,000.00
d. Value must be above Php10,000.00 but below Php50,000.00

10. With regards to your answer in Question No. 8, which of the

following information corresponds to Box 22 of SAD?

a. Customs Value
b. Total Customs Duty
c. Dutiable Value
d. Total Taxable value
11. In the application for registration as NRI, which of the following
documents is not required for individuals?

a. Special Power of Attorney

b. NBI Clearance
c. Photocopy of TIN Card
d. Data Privacy Consent
12. In the application for registration as NRI, which of the following
documents is not required for corporations?

a. Authorization Letter
b. BIR 2303
c. SEC GIS
d. DTI Registration

13. Which of the following is responsible for the CPRS Activation of

approved application of NRI?

a. CIIS
b. District Collector
c. AMO
d. Commissioner, thru AOCG

14. Which of the following is responsible for the CPRS Activation of

approved application of SVI?

a. District Collector
b. AMO
c. AOCG
d. VASP thru MISTG

15. Aside from registration requirements, which of the following is the

safety precaution imposed on importation of NRIs?

a. Mandatory 100% Physical Examination

 b. Requirement to Secure Clearance from District Collector prior
release
c. Subjecting to IAS Clearance prior release
d. For physical examination at the importer’s premises after release

16. Which of the following is the venue of payment of duties and taxes
for NRI shipments?

a. Through PASS5
b. Through in-house bank of the port of discharge
c. Through the Collection Division of the port of discharge
d. All of the choices are accepted venues of payment

17. Under the interim Procedure for Filing and Processing of GD during
ECQ, this term refers to the Bureau’s online facility with supporting
ticketing system and utilized to allow Bureau stakeholders to avail of
the Online filing of GD.

a. DTS
b. E2M
c. GDVS
d. CCPS

18. Under the interim Procedures for Filing and Processing of GD

during ECQ, this term refers to a COO III or duly designated as such,
performing his/her function as part of the skeletal workforce and
designated to physically inspect shipments, if circumstances may
warrant
.
a. Assigned Examiner
b. Customs Officer
c. Duty Examiner
d. Bureau Officer
19. In the Operational Provisions of Online Filing of GD, one
procedures to be observed is the selection of port declaration type
and section. Also, the user must also conform by checking the
corresponding checkboxes, which of the following is not included?

a. BOC Data Privacy Consent Form

b. File Authenticity
c. Identity Verification
d. Stakeholder’s Undertaking

20. In the Operational Provisions of Online Filing of GD, one of the

procedures to be observed is the uploading of import documents to
the Bureau’s Online Portal. Which of the following is the required
format of the documents required to be uploaded?

a. PDF
b. JPEG
c. TIF
d. IMG

21. In relation to your answer in Question No. 20, which of the

following is the maximum file size of uploaded documents?

a. 13MB
b. 16MB
c. 20MB
d. 25MB

22. In the Operational provisions of Online Filing of GD, once the

scanned copy of the documents are transmitted to the Bureau, the
User must keep the original hardcopy for submission through a
courier, thru the Customs Customer Care (CCC), or designated
receiving station or drop box. The hardcopies of the GD and
supporting documents must be placed in a long brown envelope
property labeled. Which of the following details is not included to be
placed in such a long brown envelope?
 a. Date
b. Ticket number
c. Declarant’s email address
d. Bill of Lading Number

23. On the part of the Customs Officers in Online Filing of GD, which of
the following is the next procedure after the Ticket was automatically
assigned to the concerned Port and its assessment Division based
on the Input from the User?

a. The Assigned EPU Evaluator shall then review the completeness

of uploaded documents
b. The Assigned EPU Evaluator shall enter the details in the GDVS
and transfer the ticket to the Assigned Examiner and Assigned
Appraiser of the designated section for review and assessment
c. The Assigned EPU Evaluator shall transfer the Ticket to the Chief,
Formal Entry Division of the Port or equivalent unit for appropriate
action
d. The Assigned EPU Evaluator shall close the Ticket and proceed
with the transmitted of the uploaded documents to the Assigned
Examiner and Assigned Appraiser of the designated section for
review and assessment

24. If in case the User shall lodge a regular GD and the original copy of
the supporting documents uploaded in the CCPS were already
received by the Bureau, the Ticket shall then be routed by the
Assigned Appraiser to another Customs officer. Which among the
choices is the correct Customs Officer?

a. Assigned EPU Evaluator

b. Bureau Officer
c. Validating Officer
d. FED Chief
25. On the part of the Customs Officers in Online Filing of GD, which of
the following is the next Procedure after the Assigned Appraiser
found out upon the review that the uploaded documents were in
order?

a. Ticket shall be routed to the E2M Trigger Officer

b. Ticket shall be closed by the Assigned Appraiser
c. Ticket shall be routed to the Assigned Examiner to re-route the
SAD into Green to render Final Assessment
d. Ticket shall be closed by the Assigned Examiner after transferring
back from Assigned Appraiser

26. Which of the following is the new Selectivity Color implemented by

the Bureau?

a. Orange
b. Purple
c. Pink
d. Brown

27. Which of the following is the correct procedures to be observed if

the GD lodged was selected as Orange?

a. GD shall pass through the X-Ray scanning

b. GD shall pass through the X-Ray scanning and once the image if
found suspicious, it shall be subjected to physical examination
c. GD shall pass through X-Ray scanning and physical examination
and if found suspicious, WSD will be recommended
d. GD shall not pass through X-Ray scanning until it is
recommended by the Customs Examiner Appraiser or on account
of derogatory information

28. Which of the following GD is exempted from the implementation of

Orange selectivity?

a. No exemption hence all GD whether consumption transit or

warehousing may be subjected to Orange Lane
 b. GD lodged under conditional importation with re-export bond
c. GD lodged and subject to tentative assessment and tentative
release
d. In cases of lodgment of Provisional Goods Declaration

29. Which of the following is not subject to Physical Examination

a. Red Lane Shipments

b. Shipments consigned to NRI
c. SGL Shipments
d. Orange Lane Shipments with suspicious image

30. If a GD tagged as Orange was subjected to X-ray scanning and the

image is not suspicious, which of the following is the next course of
action?

a. Goods shall be subjected to physical examination

b. Goods shall be subjected laboratory testing due to highly
technical issues in tariff classification
c. Goods shall be released after observation with other formalities
d. Goods shall be tentatively released subject to the final
determination once hardcopies is submitted and verified by
concerned officers at the Bureau

Day 10 - CUSTOMS LAW

1. Which of the following is not an objective of CMO 32-2019?

a. To maximize revenue collection within the BIMP-EAGA trade ports

b. To provide a system of registration for Qualified Enterprises
covered by the BIMP-EAGA initiative
c. To prescribe simple customs clearance procedure in the
importation and exportation of goods from and to ASEAN member
countries of Qualified Enterprises
 d. To prevent and suppress all forms of smuggling and other fraud
against customs revenue

2. Which of the following ports of entry covered by P-EAGA Ports and

Subports is not considered as principal port of entry?

a. Puerto Princesa
b. Surigao
c. Zamboanga
d. Cagayan de Oro

3. Which of the following is an optional document for registration of

BIMP-EAGA Qualified Enterprises?

a. BIR Certification from DTI

b. BIR Registration Certification
c. DTI Certificate of Registration
d. One Government Issued ID of Applicant

4. Which of the following is not a function of the

District/SubportCollectors as far as registration of BIMP-EAGA
Qualified Enterprises is concerned?

a. Keep and maintain file of all the BIMP-EAGA registered Importers

and Exporters
b. If the application for registration is filed in the Subport. The
Subport Collector shall approve the application
c. Receive and process the application for the registration
d. Evaluate the application for the registration of micro and small
entrepreneurs desiring to conduct business within the areas of
BIMP-EAGA

5. If a Qualified Enterprise has a capitalization of Php5,000,000.00 prior

to application for the registration with the District Collector in
 accordance with CMO 32-2019, which of the following is the proper
classification of such enterprise?
a. Large
b. Medium
c. Micro
d. Small

6. Which of the following documents is not included in the Manual

Processing of Import Shipments of BIMP-EAGA Qualified
Enterprises?

a. PDIG
b. Bill of Lading
c. IIDE
d. Certificate of Registration from District Collector
7. In the Manual Processing of GD for BIMP-EAGA Qualified
Enterprises, which of the following is the prior step before the
customs officer at the EPU assigns entry number to the Informal
Entry?

a. The duly authorized customs officer at the EPU shall file the
informal import entry for the computation of duties and taxes
b. The duly authorized customs officer at the EPU shall verify the
completeness and accuracy of the documentary requirements
submitted by the importer
c. The duly authorized customs officer at the EPU shall transmit the
documents to the Chief, Assessment Division/Section for
assignment of COO III
d. The duly authorized customs officer at the EPU shall conduct
examination of the cargo prior transmittal of documents to the
Assessment Division/Section

8. In the Manual Processing of GD for BIMP-EAGA Qualified

Enterprises, which of the following is the succeeding step after
payment of duties and taxes by the Importer?
 a. The COO III shall encode the payment details and perform manual
discharge function in the e2m system
b. The cashier shall forward the documents together with the official
receipt to the releasing clerk
c. The COO V of the Assessment Division/Section shall forward the
GD and supporting documents as well as the OR to the LBD
Assessor
d. The cashier shall manually issue release instructions to the port
operator for the release of goods

9. Which of the following is the venue of payment of duties and taxes

for BIMP-EAGA Qualified Enterprises?

a. Thru PASS5
b. Thru Collection Division of the Port
c. Thru In-House Bank of the Port
d. Thru other online means (ex. Paymaya/Gcash)

10. Which of the following is the preferred mode of payment of duties

and taxes for BIMP-EAGA Qualified Enterprises?

a. Cash
b. Deferred payment
c. TCC
d. Installment

11. In the Manual Processing of GD for BIMP-EAGA Qualified

Enterprises, in case there is no COO V in the Port, which of the
following officers is the next recipient of the documents being
forwarded by the COO III?

a. COO III will also act as the COO V

b. District Collector shall assign acting COO V for the purpose of
assessing the GD in a per shipment basis
c. The chief, Assessment Division/Section
 d. The LBD Assessor

12. Are BIMP-EAGA Qualified Enterprises required to register with

Philexport separately for purposes of filing and processing their
prospective Export Declarations?

a. No, because they are availing preferential treatment in accordance

with the governing principles of BIMP-EAGA compared with
regular exporters
b. Yes, because as a rule all exporters intending to ship out goods
shall register with Philexport for such purpose
c. Yes, because import registration is separate and distinct from
Export registration
d. No, because once the Qualified Enterprises is registered with the
District Collector, separate registration with Philexport is not
necessary

13. Which of the following functions during manual processing of GD

for BIMP-EAGA Qualified Enterprises is the responsibility of COO V?

a. Checking the accuracy and completeness of the informal entry

and supporting documents
b. Forward the informal entry and supporting documents to the
cashier for payment of duties and taxes
c. Issue official receipt
d. Stamp “RELEASED” on the informal entry

14. Which of the following is an optional document for Exports of

BIMP-EAGA Qualified Enterprises?

a. Photocopy of Certificate of Registration of the District Collector of

the Port
b. Commercial Invoice
c. Packing list
 d. Clearance/Permit from concerned regulatory agency

15. Lodgment of PGD is allowed for importations of BIMP-EAGA

Qualified Enterprises subject to conditions under CMO 32-2019.
Which of the following documents is not included to comply with the
PGD rule?

a. Advanced copies of Certificate of Origin

b. Duly notarized undertaking by the declarant
c. Supplemental Declaration on Valuation
d. Proforma Invoice

16. Which of the following has the function to organize and supervise
the operation of 24-Hour Client Coordinator Service that handles the
queries of SGL Plus users?

a. SGL Plus Secretariat

b. SGL Plus Accreditation Sub-Group
c. SGL Plus Task Group
d. SGL Plus Client Coordinating Center

17. One of the benefits of availing SGL Plus membership it the 24/7
dedicated client coordinating office, for this purpose an SGL Plus
Client Coordinating Center was established. Which of the following
is not included in the information to be accomplished by the
assigned personnel thereat?

a. Client requesting for availment

b. Action taken and results
c. Client concern
d. Time of receipt

18. Which of the following is incorrect as to the process of additional

benefits for SGL Plus users?
 a. Should the Customs Commissioner approve the recommendation,
he endorse the same to the Secretary of Finance for approval
b. The SGL Plus Secretariat will receive recommendations for
additional benefits and conduct research on the matter
c. The SGL Plus Secretariat puts the recommendation for additional
benefits in the incoming meeting of the SGL Plus Task Group
d. The SGL Plus Secretariat shall be deliberate on the merits of the
recommendation for the additional benefits and if it makes the
favorable decision, endorses the same to the Customs
Commissioner

19. The privileges enjoyed by an accredited SGL Plus member

pursuant to Certificate of Accreditation (CA) shall be subject to
following conditions except for one. Which among the choices is the
correct exception?

a. The covered shipments are absolutely exempted from any

examinations whatsoever
b. The importer shall be responsible for any abuse or misuse of
privilege
c. The importer shall comply with the rules and regulations
promulgated by the BOC in the implementation of the SGL Plus
program
d. The use of the CA shall be subject to review by the BOC

20. Which of the following is not an objective of the Revised Rules and
Regulations for the Implementation of the SGL Plus Facility?

a. To gradually implement of the SGL Plus Facility for qualified

importers
b. To simplify and accelerate the customs clearance and
administrative process
c. To organize units and define responsibilities among BOC offices
involved in SGL Plus Facility
d. To provide clear and transparent operating procedures on the
SGL Plus Facility
21. An importation of an SGL Plus User containing microscopes
arrived at MICP yesterday. The bill of lading indicated that it was
shipped in a twenty-footer container van from Gothenburg port in
Sweden. If you are their customs broker hired to release their
shipment, where will you secure the necessary permits/clearances?

a. Permits/clearances not required

b. BPS
c. FDA
d. DOST

22. Which of the following officials has the power to revoke, suspend
or cancel the certificate of Accreditation (CA) of the SGL User?

a. Secretary of Finance
b. Chairman of SGL Committee
c. Commissioner of Customs
d. Head of SGL ICS

23. Which of the following is not a function of SGL Committee on SGL

Applications?

a. Handle and resolve all issues arising from or in connection with

SGL accreditation and operation
b. Submit to the Commissioner of Customs a report on the progress
of the SGL Program monthly or as often as may be required
c. Prepare and accreditation plan identifying priorities for SGL
accreditation based on date provided by MISTG
d. Develop/formulate and recommend to the Commissioner of
Customs new policies or policy changes relating to the
implementation/enhancement of the SGL

24. Which of the following officials is the chairman of SGL Committee?

a. Commissioner of Customs
 b. Deputy Commissioner, AOCG
c. Secretary of Finance
d. District Collector

25. Monde NY San, Inc. was accredited as SGL Importer ten years ago.
They hired you as their customs broker in clearing their incoming
shipment from customs. The said goods were various biscuits.
Where will they secure the required permits/clearances?

a. FDA
b. EMB
c. BAI
d. BPI

26. Which of the following is the threshold value of capitalization in

order to be classified as Micro Enterprise in relation with the rules
and regulations on Registration of BIMP-EAGA Qualified
Enterprises?

a. Php3,000,000.00 and below

b. More than Php15,000,000.00
c. Php3,000,000.00 to Php15,000,000.00
d. Not specified in the CMO

27. As far as the rules and regulations concerning BIMP-EAGA

Qualified Enterprises is concerned, this term refers to the process of
recording and/or registering Qualified Enterprises whether natural or
juridical, for them to be able to transact and conduct business with
the Bureau relative to the goods imported and exported into BIMP-
EAGA, subject however to the conditions and restrictions provided.

a. Qualification
b. Accreditation
c. Registration
d. Validation
28. In the definition of terms provided for in CMO 32-2019, this term
refer to the entities duly registered with appropriate government
agencies which may be classified as Micro and Small depending on
their capitalization as may be required under existing rules and
regulations.

a. Registered Enterprises
b. Approved Enterprises
c. Accredited Enterprises
d. Qualified Enterprises

29. Which of the following is the prescribed renewal period for BIMP-
EAGA Qualified Enterprises?

a. Within 30 calendar days prior to the expiration of the validity

period
b. Within 30 working days prior to the expiration of the validity
period
c. Within 60 calendar days prior to the expiration of the validity
period
d. Within 60 working days prior to the expiration of the validity
period

30. Which of the following is the prescribed renewal period for SGL
Plus Users?

a. Within 30 calendar days prior to the expiration of the validity

period
b. Within 60 calendar days prior to the expiration of the validity
period
c. Within 90 calendar days prior to the expiration of the validity
period
d. Not required to renew as the CA remains valid until suspended,
canceled or revoked