Customs Administration Essentials Practice Test

These questions are part of the practice quiz. Start practicing

• Which term refers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods?
• In a bill of lading, who is the holder or consignee with the right to claim delivery at the port of destination?
• Which term refers to the export process, whether direct or via transit, out of the country?
• The Contiguous Zone's extent has applicability to which type of laws?
• Two types of territory in the PH
• If an appeal remains unsatisfactory, what is a possible next step?
• Origin marking refers to which practice and why is it important?
• What is meant by 'arm's-length value' in related-party transactions?
• Which term refers to the area where customs and tariff laws may be enforced?
• Which description best defines Transit in customs terminology?
• Security means which of the following?
• What is the primary purpose of a cargo manifest, and how do customs use it?
• Which measure helps control access to shared data among agencies?
• Which term describes a transport document issued for water-borne freight by shipping lines, carriers and international freight forwarders, allowing the holder to claim delivery at the port of destination and outlining liability, charges, and instructions?
• Which remedy is provided for customs-related grievances and matters?
• Duty drawback enables which outcome?
• Which exemption category includes government agencies, instrumentalities, or government owned or controlled corporation with existing contracts, commitments, agreements, or obligations with foreign countries requiring such exemption?
• Which statement correctly distinguishes a cargo manifest from an entry summary?
• Who exercises supervision and control over vessel/aircraft engaged in foreign commerce?
• NOT a common form of technical smuggling?
• Which option best represents the standard flow of goods from arrival to release?
• Which term describes a zone such as Clark Freeport Zone and Subic Bay Freeport Zone and similar entities created by law?
• Which publication carried CMTA announcement on June 1, 2016?
• Which exemption category includes goods entered under CBW?
• In express clearance, which statement is most accurate?
• Why is data accuracy and cybersecurity critical in customs data systems?
• Which term refers to articles or items that are subject to importation or exportation?
• Under transit procedures, when do duties typically become payable?
• Which document is commonly used to certify the country of origin for preferential treatment?
• Which exemption category covers those that may be granted by the President upon reco of NEDA, in the interest of national economic development?
• Describe the standard flow of goods from arrival to release under a typical clearance process.
• Which statement best distinguishes provisional entry from an advance ruling?
• Which term describes the act of bringing goods out of the Philippines?
• Which term refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the Bureau's functions?
• Which term denotes the power and rights of the Bureau in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea?
• Describe the typical process of inspection and seizure.
• Which term denotes the remedy to seek redress for actions of the Bureau before the Bureau, the Secretary of Finance, or competent court?
• On what date did the CMTA take effect?
• Which of the following best describes express clearance in customs?
• The waters around the archipelago form part of the Philippines' international waters.
• Unpaid duties, taxes and other charges incur legal interest of what rate per annum?
• Which term describes importing goods into the country by fraudulent, falsified or erroneous declaration of the goods to reduce or avoid payment of prescribed taxes, duties and other charges?
• Which term is a transport document for airfreight used by airlines and international freight forwarders, indicating the holder to claim delivery and detailing carrier terms and charges?
• On what date did President Benigno Aquino III sign the CMTA?
• Which document serves as evidence of contract of carriage for goods in international trade?
• The extent of the Philippines' territory is defined by which constitutional provision?
• China's issue with the South China Sea relates to which aspect of UNCLOS/archipelagic agreements?
• Which term refers to the exporter whose name appears on export documents, regardless of the manufacturer's name?
• Which term refers to the exporter's name that appears on export documentation regardless of the manufacturer's name in the invoice?
• The Territorial Seas extend from base lines seaward to how many nautical miles?
• Which term describes the declaration used to indicate entry of imported goods into the country?
• Which term refers to the act, documentation, and process of bringing goods out of Philippine territory?
• Lodgement describes importing goods into the country without complete documents or clearance to evade payment of taxes. Which option best matches this description?
• Which zone is defined as extending up to 24 nautical miles from base lines?
• Lodgement refers to which of the following actions?
• Which principle governs the determination of the extent of the Philippines' Exclusive Economic Zone?
• Which term refers to the Bureau in this context?
• Which exemption category includes 'Special laws such as law creating PEZA'?
• Which term refers to the process of determining the amount of duties and taxes due on imported and exported goods?
• What term refers to the reduction or diminution of duties and taxes where payment has not been made?
• Which exemption category involves international institutions, associations, or organizations entitled to exemption pursuant to agreements or special laws?
• Does the legal interest accrue on any fine or penalty imposed?
• What is the typical outcome for goods after successful clearance?
• Under the termination rules, which scenario terminates upon payment and upon release?
• Which date marks the CMTA's publication in Manila Bulletin?
• What is the primary purpose of sanctions programs and how are they enforced?
• Under Section 1805, how many days after publication does the CMTA take effect?
• What is a countervailing duty and when is it applied?
• Which term refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones?
• Which of the following describes the three primary objectives of customs administration?
• What method is used to determine the importer’s intention to unload cargo?
• What is present in outright smuggling?
• What is customs risk management, and what are common risk indicators?
• What are typical duties, taxes, and charges assessed on imports?
• Which term refers to a statement made in the manner prescribed by the Bureau for the entry or admission of imported goods?
• Condition for the second UNCLOS round to be permanent?
• Which statement best reflects the stated aim of the title of the CMTA?
• When is an import or export license required?
• Which term refers to a person who deals directly with the Bureau on behalf of another regarding importation, exportation, movement or storage of goods?
• How are e-commerce and courier shipments treated at the border?
• How does a self-declaration or self-assessment program operate in customs?
• Which term refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws?
• Which event occurred on June 16, 2016 related to the CMTA?
• Which area is described as not constituting its own baselines despite being part of Philippine territorial disputes?
• Which concept is necessary for the Bureau of Customs to exercise its power under customs laws?
• Which statement best describes dual-use items?
• What is the purpose of border protection in customs administration?
• Which term refers to the act of bringing in goods from a foreign territory into Philippine territory?
• The EEZ boundary is computed by taking the outermost points of opposing sides divided by 2 along which lines?
• Which document is a transport document for airfreight, specifying the holder and containing carrier conditions, used in international shipments?
• Which of the following is a key mechanism to ensure data sharing integrity across customs agencies?
• Which of the following is not listed as an exemption under the general rule of Section 104?
• Which elements should be included in a trainer's plan for capacity building in customs compliance?
• Which term describes the customs procedure applicable to goods that leave the Philippines and are intended to remain permanently outside its territory?
• Outline the process for appeals and dispute resolution in customs classification or valuation.
• In post-entry corrections, which supports are typically required?
• Differentiate preferential origin from non-preferential origin.
• Which description best defines an NVOCC (Non-Vessel Operating Common Carrier)?
• Which BL item contains instructions to airlines and carriers?
• Which term denotes zones registered with PEZA such as Clark Freeport Zone and Subic Bay Freeport Zone?
• Port of Entry is defined as a place open to domestic and international trade, including principal ports of entry and subports. Port of Entry shall include which facility?
• Which term describes a local entity that acts as a cargo intermediary and facilitates transport on behalf of its client without assuming the role of a carrier?
• Outright Smuggling refers to which of the following descriptions?
• In the clearance process, what is the purpose of risk assessment?
• Which term refers to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued under the Customs Brokers Act of 2004?
• Which term describes authorization based on international standards (such as WCO and RKC) that facilitates transactions with an authorized person?
• Which term refers to a person responsible for assembling and consolidating shipments into a single lot and handling international transport?
• Which term refers to the person who transports goods or is in charge of the operation of the transport means?
• Which regime is established regarding accessibility to information?
• What penalties may apply for customs non-compliance, and how are they determined?
• What term describes all waters inside the enclosed archipelago (navigable or not)?
• Which action is specified to harmonize customs procedures?
• Which term refers to a person who must hold a Certificate of Registration/Professional Identification Card under the Customs Brokers Act and is associated with Customs Brokers?
• Under the general rule in Section 104, are all goods imported into the Philippines subject to duty upon importation?
• Which term refers to the importer, exporter, customs broker, forwarder, transport provider, and other entities accredited by the Bureau to promote secure trade facilitation and cross-border movement with risk management and modern technology?
• Which type of BL is described as non-negotiable?
• How are related-party transactions treated in customs valuation?
• Explain the concept of a change in tariff classification as a rule of origin.
• What is the purpose of the Harmonized System (HS) in customs classification?
• In technical smuggling, what occurs?
• Hazardous materials documentation typically includes which elements?
• Under the CMTA, which principle should be adopted to align customs practices with international standards?
• Which of the following documents is commonly required as evidence of insurance for imported goods?
• Which statement best describes a benefit of Authorized Economic Operator (AEO) status?
• Release of Goods refers to which of the following actions?
• The waters around, between, and connecting the archipelago form part of which waters?
• What term describes movement of goods from one customs office to another?
• What is an anti-dumping duty and how is it determined?
• Which term denotes the Bureau in the context of customs administration?
• Which term describes the act of bringing imported goods into the customs territory, including goods coming from free zones?
• Which term refers to the Tariff Commission?
• Which customs procedure covers the transfer of goods under customs control from the importing means of transport to the exporting means of transport within the area of a single customs office?
• How do customs administrations enforce intellectual property rights at the border?
• Port of Discharge is also called Port of Unloading. It means exportation of goods which have been imported. Which of the following best expresses this term?
• Which term refers to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry?
• Which groups should be consulted, coordinated and cooperated with?
• Which statement best describes a bonded warehouse?
• Which term describes the act of bringing imported goods into a free zone?
• What is the transaction value under the WTO Valuation Agreement, and when is it applicable?
• Which customs procedure covers the transport of goods under customs control from one customs office to another, or to a free zone?
• List the essential documents typically required for import clearance.
• Which item is included in the Recit of Goods as part of the 2/3 fold nature of the Bill of Lading?
• Which sources are used to produce international trade statistics?
• Section 101 declares the policy and states the act was passed by which bodies?
• Which term refers to the temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and intended for reexportation within a specified period?
• Refund refers to which of the following?
• Which of the following best describes Authorized Economic Operator (AEO) status?
• Smuggling encompasses which of the following activities?
• Which document is a transport document for water-borne freight that serves as the contract of carriage and contains terms and charges?
• Which term refers to the place where a vessel unloads its shipments, from where they will be dispatched to consignees?
• Which exemption category includes stores - used and/or sold to passengers and crews (Section 818-821)?
• How many exemptions are listed as exempting goods from the general rule of Section 104?
• What does the acronym AEO stand for?
• Which term refers to the document that serves as evidence of ownership of the goods, i.e., the certificate of title?
• Which statement best describes a customs transit procedure (CTD)?
• Termination happens upon _____
• What is a tariff classification ruling, and how is it obtained?
• The CMTA aims to prevent and curtail which acts?
• Post-clearance risk management and audits are used to improve compliance by which of the following?
• What is the difference between bonded zones and free zones in terms of customs treatment?
• Which option is a non-negotiable BL?
• What are the two types of Bill of Lading?
• Which statement accurately describes the first UNCLOS round?
• What term describes movement of goods from one vessel or aircraft to another?
• Which term refers to the person who actually transports goods or is in charge of the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators?
• The CMTA emphasizes modernization of which administrative area?
• What are preferential origin rules, and how are they determined for a trade agreement?
• Which item is listed as an exemption to the general rule of Section 104 and concerns small-value imports?
• Which baseline is used to measure the breadth of the Territorial Seas and Contiguous Zone?
• When does importation really begin?
• Provisional entry is used to do which of the following?
• Which term refers to an economic zone or free port registered under law for special economic activities?
• Smuggling refers to which of the following?
• What is the single window concept, and how does it facilitate clearance?
• Define temporary admission and explain how a carnet supports it.
• Which outcome is a primary aim of capacity-building initiatives in customs compliance?
• What is the exception to the general rule in Section 104?
• Know Your Customer (KYC) practices in customs administration are applied to what purpose?
• What is the role of a customs broker?
• If the BL cannot be negotiated, what document is furnished?
• Importation is done upon ______ but the jurisdiction does not end there
• Which term refers to the act of bringing imported goods directly or through transit into a free zone?
• Post-entry corrections are processed through which mechanism?
• Which element marks the beginning of importation?
• As provided in Article 1 of the 1987 Constitution, what comprises the Philippines' territory?
• Smuggling can be defined by two acts; which option best captures both acts?
• What is the primary purpose of origin marking in international trade?
• Which of the following best describes the difference between a cargo manifest and an entry summary?
• Which BL item provides the detailed description of the goods?
• Which term describes a statement that indicates export procedures and the particulars required by customs authorities?
• Which BL item defines the limits of liability and claims procedures?
• Which of the following is NOT a type of Bill of Lading?
• Reexportation means exportation of goods which have been imported. Which option defines this term?
• Post-clearance verification is best described as what?
• Which of the following lists the components of the 2/3 fold nature of the Bill of Lading?
• Relief Consignment is listed under which option?
• What shall the Bureau issue upon payment of D, T, and OC?
• What is the purpose of export controls and licensing regimes?
• Which of the following is correct regarding hazardous materials documentation for air transport?
• Which BL item lists the applicable transportation charges?
• What is an advance ruling and what does it provide?
• Duty drawback and remission differ conceptually in which of the following ways?
• The National Convention on the Law of the Sea (UNCLOS) had 2 rounds of talks: 1st round details.
• Which exemption category would apply to government agencies, instrumentalities, or GOCC with existing contracts, commitments, agreements, or obligations with foreign countries?
• Which term refers to areas in the Philippines where customs and tariff laws may be enforced?
• International trade statistics are produced from which sources and why are they important?
• Which term refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure?
• What are the main components of an effective Customs Compliance Program?
• In the BL, which item indicates the holder or consignee who can claim delivery at the port of destination?
• What is the typical outcome if post-clearance audit identifies underpayment?
• Which factor primarily determines whether a dual-use item requires an export license?
• Which exemption relates to international institutions, associations, or organizations entitled to exemption pursuant to agreements or special laws?
• For packages or postal mails, if there's a violation, the goods will be _____ and the importer will pay penalty fee and the signing broker will be suspended for a period of at least ___ days while the case is ongoing
• Which term describes a party that consolidates shipments and bears responsibility for international transport?
• In UNCLOS discussions, what does RES NULLIUS mean?
• Which document is typically used to prove preferential origin for tariff preferences under a Free Trade Agreement?
• An NVOCC may undertake shipments that do not require owning ships. What function does it perform?
• What distinguishes restricted goods from prohibited goods?
• What customs procedure allows an importer to post a cash bond equivalent to the duties and taxes due when an assessment is disputed, before release of the goods?
• What is a post-clearance audit?
• Which term describes the power to adjust protective tariff rates, establish import quotas, and impose additional duties upon recommendation of NEDA?
• In a well-designed capacity-building plan, which outcome is most likely achieved?
• Which exemption covers Conditionally Tax and/or duty exempt importation?