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CBLE MOCK BOARD EXAM (MBE) SCHEDULE
SUBJECT MBE SCHEDULE REGISTRATION
1st CDP MBE SUN, Sept 24, 2023 (8AM-11AM) CLOSED
2nd CDP MBE SAT, Oct 7, 2023 (8AM-11AM) CLOSED
3rd CDP MBE SAT, Oct 7, 2023 (1PM-4PM)
1st CL MBE SUN, Oct 1, 2023 (8AM-11AM) CLOSED
2nd CL MBE SAT, Oct 14, 2023 (8AM-11AM) Oct 1 - Oct 12 (Registration Link: 2nd &
3rd CL MBE)
3rd CL MBE SAT, Oct 14, 2023 (1PM-4PM)
These exams consist of unique sets of questions and each differs from the others.
There are no recycled questions.
CBLE 2023: 2nd CDP MOCK BOARD EXAM ANSWER KEY
Prepared by: Jimmy T. Maban II, LCB
1. When is a container, granted Temporary Admission for commercial operations,
considered exempt from security and payment of duties and taxes?
a. Within 30 days from the last package's discharge
b. Within 60 days from the last package's discharge
c. Within 90 days from the last package's discharge
d. Within 120 days from the last package's discharge
2. Which of the following is NOT a condition under which the counting of the
prescriptive period to re-export is suspended?
a. If an alert order is issued against the shipment
b. If the shipment is cleared for domestic use
c. If the shipment is declared abandoned
d. If a warrant of seizure and detention is issued
3. Which of the following is NOT a requirement that the shipping line agent or
representative must provide upon the carrying vessel's arrival?
a. Vessel's name, voyage number, and registry
b. Container category and accountable party
c. Discharging sequence and port of destination
d. Estimated departure date
4. What penalty will be imposed on shipping lines, lessors, or shippers for each
violation of allowing the use of overstaying containers deemed abandoned or
under seizure and detention for export cargoes?
a. Php100,000
b. Php200,000
c. Php300,000
d. Php400,000
5. Which of the following functions is categorized as a Sovereign Function and
cannot be outsourced to a private entity?
a. Fuel marking services
b. Supervision and control over the entrance and clearance of foreign vessels and
aircraft
c. Value Added Service Provider
d. Maintenance services
6. Which legislation should be followed for outsourcing involving direct financial or
material assistance?
a. R.A. No. 10173
b. R.A. No. 8182
c. R.A. No. 9184
d. R.A. No. 10668
7. Who has the authority to approve the outsourcing of Non-sovereign Functions?
a. The Commissioner of Customs
b. The Secretary of Finance upon the Commissioner’s recommendation
c. The President of the Philippines
d. The Bureau of Customs
8. Which of the following services is explicitly stated as exempt from the
outsourcing?
a. Data Processing Services
b. Janitorial Services
c. Legal Advisory Services
d. Public Relations Services
9. Which of the following statements is correct regarding the security forms that
parties may utilize for duty/tax payment or other obligations?
a. Cash Bond and Surety Bond are the only acceptable forms of security.
b. Security Amount should exceed duties, taxes, and charges.
c. Standby/Irrevocable Letter of Credit can only be issued by non-AABs.
d. Parties can choose from Cash Bond, Standby/Irrevocable Letter of Credit, Surety
Bond, and other acceptable forms.
10. What is the prerequisite for a surety company to issue surety bonds?
a. The surety company must have a valid Certificate of Authority issued by the
Securities and Exchange Commission.
b. The surety company must have settled at least 50% of its outstanding
obligations.
c. The surety company must have ATBAS from the Bureau of Customs.
d. The surety company must apply for accreditation annually.
11. What happens to the Cash Bond if the assessment or final decision is in favor of
the importer?
a. The bond is forfeited and remitted to the General Fund.
b. The bond is returned to the importer through a bank transfer.
c. The bond is returned to the importer via a check issued by the Bureau.
d. The amount is adjusted and partially returned to the importer.
12. Which of the following actions can be taken by the District Collector if a surety
bond's conditions are satisfied?
a. Forfeiting the bond to the General Fund
b. Issuing a demand letter to the importer and surety company
c. Canceling the surety bond
d. Adjusting the amount of the surety bond
13. Which of the following statements regarding clerical errors in Goods Declaration
is incorrect?
a. Clerical errors include incorrect input of consignee names.
b. A fine of Php5,000 is imposed for each clerical error.
c. Clerical errors lead to a 250% surcharge if there is no fraud or gross negligence
involved.
d. The Php5,000 fine is separate from additional fines for other errors discovered
after the shipment is released.
14. Under which circumstance is a surcharge not imposed?
a. The discrepancy between declared and assessed duty is 15%.
b. Misdeclaration is amended and corrected before final assessment or goods
examination.
c. Fraud is established through the submission of altered documents.
d. A clerical error is found in the Goods Declaration upon lodgement.
15. What consequence follows an intentional or fraudulent misdeclaration,
misclassification, or undervaluation?
a. 250% Surcharge on duties and taxes
b. Php5,000 fine in addition to assessed duties, taxes, and fees
c. 500% Surcharge on duties and taxes and shipment seizure
d. Prima facie evidence of fraud
16. Which of the following discrepancies between declared and legally determined
duty and tax is considered prima facie evidence of fraud?
a. 5%
b. 15%
c. 30%
d. 45%
17. Which of the following statements is accurate regarding the Advanced Notice of
Arrival (NOA) for Aircrafts in the Philippines?
a. Scheduled arrivals of aircraft require a notice of intended flight to be provided
within 24 hours of the ETA.
b. Non-scheduled arrivals do not need to give advanced notice of arrival.
c. If government officers have not arrived upon landing, the passengers and crew
are allowed to disembark and segregate goods.
d. For scheduled arrivals of aircraft, no advance notice is required if their regular
schedule is filed with the District Collector and quarantine and immigration
officers.
18. What requirement must the Pilot-in-Command fulfill upon the Aircraft's arrival
from a foreign port?
a. Pay for the Customs Documentary Stamp only.
b. Complete the Oath of Entering Aircraft from a Foreign Port and submit it to the
Aircraft Operation Division (AOD) or equivalent office only.
c. Report the arrival to the District Collector at the airport of entry only.
d. Both b and c are correct.
19. What penalty does the owner, operator, or agent face for the first offense if a
vessel or aircraft's master or Pilot-in-Command permits unloading cargo before
arriving at the port of entry without proper authorization?
a. Php100,000
b. Php200,000
c. Php500,000
d. Php1,000,000
20. If the actual weight of goods or package exceeds the declared weight by more
than 10% due to negligence, what penalty is the owner, employee, operator, or
agent of the importing vessel or aircraft liable for?
a. A fine of up to 10% of the value of the package or goods with the discrepancy.
b. A fine of up to 20% of the value of the package or goods with the discrepancy.
c. A flat fine of Php200,000.
d. No fine, but the discrepancy must be reported and corrected.
21. Which of the following statements is accurate regarding the submission of the
Advanced Notice of Arrival (NOA) for vessels engaged in foreign trade?
a. The NOA must be submitted electronically only, 48 hours after the vessel's
departure from its last port of call.
b. Only the Estimated Time of Arrival (ETA) needs to be submitted to the District
Collector.
c. The NOA needs to be submitted in both hard copy and electronic format within
24 hours from the vessel's departure from its last port of call.
d. Authorized agents are not required to submit the NOA; it is the sole responsibility
of the representatives of vessels.
22. Upon arrival of a vessel at the Port of Entry, what immediate action must the
Master or Captain undertake?
a. Submit the Cargo Manifest and CCM to the Bureau of Quarantine.
b. Report its arrival to the District Collector or authorized customs officer and
complete the "Oath of Entering Vessel from a Foreign Port".
c. Board the vessel with a quarantine officer without any customs officer's
permission.
d. Submit all the required documents to the Piers and Inspection Division (PIbefore
reporting its arrival.
23. Which of the following documents is NOT required to be submitted by the Master
of a vessel upon entry at a Philippine Port of Entry?
a. Three copies of the original manifest, one certified by the boarding officer.
b. Original through Cargo Manifest.
c. Certificate of Date of Last Discharge.
d. Two copies of the narcotics and dangerous drugs list.
24. Upon the arrival of vessels and aircrafts engaged in foreign trade, which of the
following statements is CORRECT regarding the boarding or leaving of such
vessels or aircraft?
a. Any person can board or leave a vessel or aircraft without any restrictions.
b. Only specific authorized personnel can board or leave a vessel or aircraft without
permission from the customs officer.
c. Every person, regardless of authorization, needs permission from the customs
officer to board or leave a vessel or aircraft.
d. The District Collector has sole discretion in allowing personnel to board or leave
a vessel or aircraft.
25. If a cargo manifest needs to be amended after an aircraft’s entry due to a clerical
error discovered during a complete examination of the importation, which of the
following is the CORRECT procedure?
a. Amendments are not allowed under any circumstances after the original
submission.
b. The amendment can be made under oath by the pilot-in-command or authorized
agent, attached to the original manifest.
c. The amendment should be submitted separately to the Bureau, and the original
manifest remains unchanged.
d. The District Collector must approve any amendments, and a hefty fee is imposed
for such changes.
26. In the event of an unmanifested cargo found on board, which of the following
actions is CORRECTLY described?
a. The unmanifested cargo is immediately returned to the country of origin.
b. The cargo, regardless of its nature, is transferred to the Enforcement and
Security Service for safekeeping and proper disposition.
c. Unmanifested firearms, explosives, or war equipment are transferred to the
Enforcement and Security Service for safekeeping and proper disposition.
d. The District Collector is responsible for the safekeeping and proper disposition of
all unmanifested cargo.
27. Which of the following instances does NOT exempt a carrier or agent from
penalties for the late submission of e-Cargo Manifest?
a. Technical issues with the customs computer system.
b. Early arrival of the vessel or aircraft compared to the original schedule.
c. Deliberate delay of the submission due to disagreements with the customs
officers.
d. Force majeure or unforeseen circumstances beyond the carrier or agent’s
control.
28. A Customs Broker wants to file a new application for registration with the AMO.
Which of the following documents is NOT required to be attached with the
application?
a. Latest Income Tax Return (ITR)
b. Valid Professional Identification Card (PIC)
c. BIR Certificate of Registration (BIR Form No. 2303)
d. Certificate of Good Standing from the BIR
29. A Customs Broker failed to renew their Certificate of Registration. If they file for
renewal after the expiration of the certificate, what consequence do they face?
a. The application will be processed as a renewal with a late fee.
b. The Certificate of Registration will be considered expired or delisted.
c. The broker will be able to continue their business without any hindrance.
d. The application will be processed as renewal, but the certificate will be
post-dated.
30. What is the penalty for a Customs Broker committing a third light offense?
a. 1-year suspension
b. Php200,000 fine
c. Php300,000 fine
d. Registration revocation
31. If a partner in a GPP of Customs Brokers resigns, what action is required by the
Managing Partner?
a. The Managing Partner must notify the AMO within 5 working days.
b. The Managing Partner must notify the AMO within 10 working days.
c. The Managing Partner does not need to inform the AMO.
d. The Managing Partner must submit a resignation letter to the AMO within 10
working days.
32. A Customs Broker, Mr. Santos, is keen on processing goods declarations and acts
as an agent for a consignee. Mr. Reyes, another Customs Broker, is employed by
Mr. Santos. Which of the following statements is true regarding their registration
requirements?
a. Both Mr. Santos and Mr. Reyes need to obtain separate Certificates of
Registration from the Bureau.
b. Only Mr. Santos needs to obtain a Certificate of Registration if Mr. Reyes’s name
is on the Notarized List of Customs Broker's Representative.
c. Mr. Reyes must obtain a separate Certificate of Registration even if his name is
on the Notarized List of Customs Broker's Representative.
d. Mr. Santos does not need to obtain a Certificate of Registration if Mr. Reyes is
registered.
33. Ms. Diaz is a Customs Broker’s representative under Mrs. Cruz, a registered
Customs Broker. Which of the following qualifications does Ms. Diaz NOT need to
meet?
a. Hold a valid passport.
b. Have good moral character with a certificate from a previous employer or
educational institution.
c. Complete a current year training program or seminar by the AIPO with a
Certificate of Attendance.
d. Be a Filipino citizen of legal age.
34. Mr. Silva, an importer, finds his accreditation suspended. He desires to have
continuous processing for his in-transit shipments. Which of the following actions
is INCORRECT?
a. Mr. Silva submits a request including the consignee's details, bill of lading, and
shipment descriptions.
b. Upon approval, Mr. Silva’s accreditation is reactivated within 48 hours.
c. Mr. Silva agrees to a 100% physical examination of the approved shipments at
his own expense.
d. The Legal Service acts on Mr. Silva’s request within three days.
35. Ms. Aquino, an importer, faces revocation of her accreditation and decides to
appeal the decision. How long does she have to file a Motion for Reconsideration
with the Commissioner after receiving the decision, and what subsequent action
can she take if the Motion is denied?
a. 10 days to file a Motion for Reconsideration; can appeal within 15 days of
receiving the denial.
b. 15 days to file a Motion for Reconsideration; can appeal within 15 days of
receiving the denial.
c. 15 days to file a Motion for Reconsideration; can appeal within 10 days of
receiving the denial.
d. 10 days to file a Motion for Reconsideration; can appeal within 10 days of
receiving the denial.
36. An importer whose accreditation has been suspended wishes to reapply for
accreditation. Which of the following statements correctly represents the steps
the importer should take?
a. The importer can immediately reapply for accreditation, and it will be valid for one
year upon approval.
b. The importer must wait for the suspension period to end before reapplying, and
the new accreditation will be valid for two years.
c. The importer must submit a new application after the suspension has been lifted
or served, and the new accreditation is valid for one year once approved.
d. The importer is not allowed to reapply for accreditation after a suspension.
37. An accredited importer, Mr. Reyes, discovered discrepancies in his goods
declaration after lodgment. He decided to rectify the errors, but a Warrant of
Seizure and Detention (WSwas already issued, leading to a suspension of his
accreditation. In this scenario, what is the preliminary suspension period for Mr.
Reyes’ accreditation, and can this period be extended?
a. 30 days, extendable by 15 days on meritorious grounds.
b. 15 days, not extendable.
c. 30 days, not extendable.
d. 15 days, extendable by 15 days on meritorious grounds.
38. Ms. Santos, an accredited importer, received a demand letter from the Assistant
Commissioner for deficiencies in duties and taxes, including fines, resulting from
post-clearance audits. How long does Ms. Santos have to make the due payments
after receiving the demand letter?
a. 10 days
b. 15 days
c. 30 days
d. 20 days
39. Mr. Cruz, an importer, is found guilty of submitting false and misleading
information in his dealings with the Bureau. He is convicted of a crime involving
moral turpitude. What consequences can Mr. Cruz face?
a. He can be blacklisted, disqualified from applying for customs accreditation under
another business name or entity, and restricted from entering customs premises.
b. He can only be restricted from entering customs premises.
c. He can be blacklisted but can apply for customs accreditation under another
business name.
d. He can be disqualified from applying for customs accreditation under another
business name but not blacklisted or restricted from customs premises.
40. An Importer who wishes to renew their accreditation needs to submit several
documents. Which of the following is NOT a document required for the renewal of
accreditation?
a. BCOR as proof of Processing Fee payment
b. Valid Mayor’s Permit for the main office location
c. Affidavit of No Change in Business Information
d. Certification from the Bureau of Internal Revenue (BIR) indicating financial
capacity to import
41. Juan dela Cruz, an accredited Importer, realizes that he needs to renew his
accreditation that is expiring in 6 working days. Which of the following statements
is correct regarding Juan’s situation?
a. Juan can still renew his accreditation without penalties, as the application for
renewal can be submitted less than 7 working days before expiration.
b. Juan will face penalties for late renewal since renewal applications can only be
submitted 30 days before accreditation expiration.
c. Juan’s accreditation will automatically be extended as the application is
submitted less than 7 working days before expiration.
d. Juan is not allowed to renew his accreditation because renewal applications
should be submitted at least 30 days before the expiration of the accreditation.
42. An applicant for the first-time accreditation as an Importer needs to file their
application through the Customer Care Portal System. What additional step must
they undertake in relation to document submission?
a. Upload only soft copies of the required documents to the Customer Care Portal
System.
b. Submit hard copies of the required documents to the AMO or equivalent unit.
c. Email the required documents to the Commissioner or delegated official.
d. Submit hard copies of the required documents to the designated office after
uploading them to the Customer Care Portal System.
43. Which of the following is NOT a function of the VASP Accreditation Committee
(VAC)?
a. Facilitating and expediting the accreditation process.
b. Reviewing and recommending VASP fees.
c. Publishing an Invitation to Apply for Accreditation for two consecutive weeks.
d. Receiving and addressing complaints from VASP clients.
44. Which of the following statements regarding the VASP accreditation process is
FALSE?
a. Eligible VASP applicants must personally deliver all required documents by the
given deadline.
b. The VAC evaluates and ranks the applicants without the assistance of the TWG.
c. The VASP cannot start services until they have been granted a Notice to
Commence/Implement by the VAC.
d. After the initial 3-year operation of accredited VASPs, the Bureau may conduct
further accreditation for new applicants.
45. A VASP intends to modify its fee structure. Which of the following steps is
NECESSARY before implementing this change?
a. The Bureau will collect the additional fees on behalf of VASPs.
b. The Bureau should notify all transacting public about the impending change.
c. The change in fee structure requires the Commissioner's approval upon the
VAC's recommendation.
d. VASP should immediately implement the new fee structure and inform the
Bureau later.
46. A VASP has been efficiently supporting the Bureau by transmitting electronic data
to relevant offices and providing technical solutions. Recently, the VASP was
approached by a third-party company seeking to obtain certain technical
components of their system for analytical purposes. The VASP is considering this
proposal. Which of the following actions should the VASP undertake to ensure
compliance?
a. The VASP should immediately agree to the third-party company's proposal as it
may aid in enhancing their technical components.
b. The VASP should disclose the requested information as long as the third-party
company assures the data's confidentiality and security.
c. The VASP should deny the request outright as sharing such information could
compromise its relationship with the Bureau.
d. The VASP should seek the Bureau of Customs’ (BOC) written consent and
approval before outsourcing any system components to third parties.
47. An importer, accredited under the AEO Program, has recently undergone changes
in product sourcing and security policies. Which of the following actions is most
appropriate for the importer to remain compliant with the AEO Program?
a. Notifying the Bureau immediately regarding the changes.
b. Waiting for the annual submission of the Statement of "No Material Change" to
report the changes.
c. Voluntarily disclosing any inadvertent errors without notifying the changes.
d. Applying for re-accreditation under the AEO Program due to the changes.
48. A Customs Broker wishes to apply for AEO accreditation but has only been in
operation for 10 months. What should be the Customs Broker’s course of action?
a. Apply immediately and seek an exemption for the operation duration
requirement.
b. Wait until they have operated for at least one year before applying.
c. Apply and demonstrate exceptional compliance with customs law to
counterbalance the operation duration requirement.
d. Seek accreditation under a different program until they meet the AEO Program
requirements.
49. A Level 2 AEO member has intentionally violated the CMTA, causing significant
customs revenue loss. What is the likely consequence for the AEO member?
a. The member will be demoted to Level 1 AEO status.
b. The member will be provided with a warning and a chance to rectify the violation.
c. The member’s accreditation will be suspended or revoked, after due notice and
hearing.
d. The member will be required to attend capacity-building seminars organized by
the Bureau of Customs.
50. An exporter has successfully reached Level 3 AEO membership. Which of the
following benefits is the exporter NOT entitled to?
a. Dedicated processing lane for AEO shipments with no documentary, physical, or
non-intrusive inspection.
b. Periodic lodgement for a single goods declaration for regularly imported/exported
goods.
c. Automatic renewal of AEO accreditation without undergoing re-validation.
d. Expedited Customs Clearance for exports to countries under an MRA.
51. A CBW wishes to be accredited under the AEO Program but is concerned about
the confidentiality of the provided information. Which circumstances can the
information provided by AEO members be disclosed?
a. The information can be disclosed to other AEO members for mutual benefit.
b. The information can be disclosed only with written consent, except in judicial
proceedings.
c. The information is kept confidential unless a breach in customs compliance is
discovered.
d. The information can be disclosed to any government agency without written
consent.
52. Which of the following individuals or entities are NOT considered Third Parties?
a. Airline Ground Handling Agents
b. Terminal Operators
c. Pipeline Operators
d. Authorized Economic Operators
53. In the case of a deliberate submission of false, spurious, and forged documents
for registration approval, what action can the Bureau take against the Third Party
involved?
a. Temporary bar from transactions pending hearing
b. Immediate revocation of registration without hearing
c. Imposition of an additional annual registration fee
d. Mandatory participation in trade facilitation programs
54. What obligation does a Third Party have regarding violations of customs law as
per the outlined duties and obligations?
a. Third Parties are obligated to take corrective actions for the violators
b. Third Parties with knowledge of such violations must report to the Bureau
c. Third Parties are obligated to represent the violators before the Bureau
d. Third Parties are obligated to withhold any information about violations from the
Bureau
55. Considering the annual registration fee for Third Parties as per the administrative
provision, which of the following statements is true?
a. The annual registration fee is fixed and not subject to periodic review
b. The annual registration fee is Php1,000 and subject to periodic review as per
Section 1301 of the CMTA
c. The annual registration fee can only be reviewed by the primary regulating
agency
d. The annual registration fee is subject to periodic review but not stated in Section
1301 of the CMTA
56. Carlos, an exporter, disagrees with the BOC's tariff classification of his products.
He decides to initiate a tariff classification dispute. Which among the following
documents is NOT required for Carlos to submit during this initiation?
a. BOC endorsement for tariff classification disputes
b. Technical specifications of the product
c. BOC SAD
d. An affidavit that the product is subject to a pending application for advance ruling
57. Maria, an importer, initiated a tariff classification dispute with the Commission.
After conducting the required hearing, the Commission issues a ruling. However,
Maria believes there has been a mistake of fact in the ruling. What remedy is
available to Maria?
a. Request for an immediate new hearing
b. Submit a motion for reconsideration citing the mistake of fact within 15 days of
the ruling
c. Appeal directly to the Secretary of Finance
d. Seek judicial review before the courts
58. After initiating a tariff classification dispute, the Commission requested on-site
verification from Juan, an exporter. Juan denied the request. What could be the
consequence of Juan's action?
a. The Commission will seek judicial intervention to conduct on-site verification
b. The Commission may dismiss Juan's case
c. The BOC will issue a final tariff classification without the Commission's
involvement
d. Juan will be fined by the Commission
59. Rico, an importer, receives a ruling from the Commission regarding his initiated
tariff classification dispute. He disagrees with the ruling and files a motion for
reconsideration, which is subsequently denied. What subsequent step can Rico
take?
a. File another motion for reconsideration with the Commission
b. Submit a complaint to the BOC to reverse the ruling
c. File an appeal to the Secretary of Finance within 15 days of the denied motion
d. Wait for the ruling to become final and executory without further action
60. An applicant named Juan files an Advance Ruling Application, but he includes
multiple goods under different subheadings in one application. What is the most
likely immediate action that the Commission will take in this scenario?
a. Request Juan to provide additional information for each good
b. Assign a unique reference number to each good
c. Non-accept the application and inform Juan about the incorrect form
d. Proceed with on-site verification for clarification
61. Mara received an Advance Ruling from the Commission but believes there has
been a mistake of fact. She files a written motion for reconsideration which is
subsequently denied. What is the next step available for Mara?
a. File another motion for reconsideration with the Commission
b. Directly appeal to the Secretary of Finance
c. File an appeal with the Court of Tax Appeals within 30 days from receipt of the
Commission's decision
d. Request the BOC Commissioner to review the decision
62. The Commission issued an Advance Ruling in favor of an Applicant named Rafael.
The BOC considers the ruling adverse to the government. What is the correct
procedure for the BOC to follow?
a. Directly modify the Advance Ruling
b. Elevate the ruling to the Secretary of Finance for review within 5 days
c. Request the Commission for on-site verification
d. Revoke the Advance Ruling due to changes in law or policy
63. Lena applied for an Advance Ruling. However, before its issuance, the
Commission discovered that Lena submitted false or misleading material
information. What is the likely action that the Commission will take?
a. Issue the Advance Ruling with modifications
b. Request additional information from Lena
c. Revoke the Advance Ruling application and possibly initiate criminal, civil, or
administrative cases against Lena
d. Hold the Advance Ruling issuance and conduct on-site verification
64. Maria failed to file the Goods Declaration for her shipment within the prescribed 15
calendar days from the last package's discharge date. Which of the following best
describes the status of Maria’s goods?
a. They are subject to immediate sale by the Bureau.
b. They are considered as impliedly abandoned.
c. They will be returned to the sender.
d. They are eligible for immediate claiming upon payment of fees.
65. Pedro wishes to lift the implied abandonment of his goods. Alongside the request
and payment of fees and charges, he must provide information on the
abandonment declaration status, reasons for implied abandonment, past requests
for Lifting, and what additional status, if applicable?
a. Status of Goods Declaration
b. Alert Order or Warrant of Seizure and Detention status
c. Status of the final assessment of duties and taxes
d. Approval status from the Secretary of Finance
66. Carlos aims to claim his impliedly abandoned goods which have not yet been
disposed of by the Bureau. Assuming all other requirements are met, within how
many days from the original 15-day filing period must Carlos have lodged the
Goods Declaration to meet the conditions for reclaiming?
a. 15 days
b. 30 days
c. 45 days
d. 60 days
67. If an entity is looking to claim the proceeds of the sale of impliedly abandoned
goods, which of the following actions is taken after the District Collector forwards
the request to the Law Division or equivalent?
a. The goods are returned to the entity.
b. A summary proceeding is conducted to determine if no offense was committed.
c. The entity is charged with fees equivalent to the assessed duties and taxes of the
goods.
d. The Secretary of Finance immediately reviews the request.
68. Juan successfully files an e-ARS application for Valuation. He receives a
notification that his application is "UNDER EVALUATION." If Juan receives an
email indicating that his application is "INCOMPLETE," what should be the status
of the application after Juan uploads the additional required documents?
a. SUBMITTED
b. UNDER REVIEW
c. COMPLIED
d. FOR APPROVAL OF RECOMMENDATION
69. Anna's AR application on Rules of Origin has reached the "FOR APPROVAL OF
RECOMMENDATION" status. Who is the last authority to review and approve
Anna’s AR application before changing its status to either "APPROVED" or
"DENIED"?
a. AOCG Deputy Commissioner
b. PCAG Assistant Commissioner
c. POS Director
d. Commissioner
70. Mark receives an email notifying him that his AR application was "DENIED." What
is the maximum number of calendar days within which Mark can file a motion for
reconsideration?
a. 15 days
b. 30 days
c. 45 days
d. 60 days
71. After an AR application has been marked as "UNDER EVALUATION," it is then
flagged as "INCOMPLETE" due to insufficient documents. After compliance and
re-evaluation, the application is marked "UNDER REVIEW." If the senior analyst
disagrees with the findings at this stage, what status should the application revert
to?
a. SUBMITTED
b. UNDER EVALUATION
c. INCOMPLETE
d. FOR APPROVAL OF RECOMMENDATION
72. Mr. Reyes visits a CCC to inquire about his document’s status. Upon his arrival, he
is assisted by a Public Relations Officer (PRO) who helps him verify his
transactions and creates an appointment for him. What specific role does this
PRO likely hold within the CCC?
a. Document Receiving Officer
b. Document Distribution Officer
c. Client Service Specialist
d. Pass Control Officer
73. If a technical issue arises with the Customer Care Portal System (CCPS) within a
CCC, which division or unit is primarily responsible for ensuring that the software
and hardware related to customer relationship management are fully functional
and for providing support for maintenance?
a. Administrative Division of the Collection District
b. Human Resource Management Division (HRMD)
c. Management Information System and Technology Group (MISTG)
d. Internal Administration Group (IAG)
74. A CCC is established at a Collection District, and the CCC is in operation from
8:00 AM to 5:00 PM, Monday to Friday. If there is a necessity for the CCC to
operate beyond regular hours, who has the authority to coordinate additional
manpower and budgetary support for such overtime operations?
a. The Commissioner
b. The National Collecting Officer
c. The District Collector
d. The Head of the CCC
75. Regarding the compliance of CCCs with various laws and regulations, which
specific policy necessitates that CCCs do not engage in any form of direct contact
with stakeholders during the processing of applications, documents, or
transactions?
a. RA 10173
b. RA 11032
c. EO No. 2 (2016)
d. RA 10667
76. During a national state of calamity, a foreign humanitarian organization wishes to
import medicines to the Philippines for free distribution. Which of the following is
NOT a necessary condition for the medicines to be exempt from duties and taxes?
a. The medicines must be donated to a Qualified-Donee.
b. The medicines must be imported during a state of local calamity.
c. The medicines must have expiration dates of at least one year at importation.
d. The organization must secure permits/licenses for donated medicines from
relevant agencies.
77. A shipment of used clothing is being donated during a local state of calamity. The
shipment arrives while the PIHARC-OSS is not activated by NDRRMC. Which of
the following is true regarding the processing of this shipment?
a. The shipment will be immediately seized as it contains prohibited donations.
b. The shipment can be processed and released if authorized by DSWD.
c. The shipment will undergo regular customs process including applying for TEI
from DOF.
d. Both b and c are correct.
78. A leased special-purpose vehicle intended for search and rescue operations is
being temporarily admitted into the country. Which of the following is NOT a
requirement for the vehicle to enter duty-free?
a. The vehicle must be leased to a registered, licensed, or accredited private entity.
b. A joint written commitment to re-export the vehicle after operations within one
year must be provided.
c. The vehicle must be fully operational and meet National Safety Standards.
d. The vehicle must be donated to a government institution or an accredited private
entity.
79. In a scenario where PIHARC-OSS is operational 24/7 with full personnel
complement, which of the following statements is incorrect regarding the
reporting requirements for Relief Consignments?
a. Government agencies involved in distribution must submit a report to DFA within
120 working days from PIHARC-OSS deactivation.
b. PIHARC-OSS must report to PIHAC weekly, including information such as Port of
Entry, Country of Origin, and Description of Goods.
c. The main PIHARC-OSS facility is located at the NAIA customhouse and may
have satellite facilities at other ports.
d. The reports prepared by the Secretariat headed by DFA are not necessary for
submission to PIHAC.
80. A declarant must lodge a goods declaration within 15 calendar days from the date
of discharge of the last package. If a written request and valid grounds are
provided, which of the following statements is correct regarding the extension of
this period?
a. The Commissioner can grant a 30-day extension.
b. The Collector of Customs has no role in granting the extension.
c. Requests for extension are deemed approved if not acted upon within 10 working
days.
d. The extension period is not retroactive.
81. An importer lodged a provisional goods declaration due to lack of some required
documents, not due to their negligence. Which of the following statements is
incorrect?
a. The importer must submit a notarized undertaking to submit other required
documents within 45 days.
b. Tentative assessment of duties, taxes, and charges will be finalized immediately
upon submission of the provisional goods declaration.
c. Duty and tax treatment remains the same as for goods with complete
declarations.
d. A 45-day extension for submitting the required documents is possible for valid
reasons.
82. Regarding the Examination of Goods, under which of the following conditions can
a physical examination occur at the consignee's premises or warehouse?
a. The importer is not enrolled in any of the Bureau's trade facilitation programs.
b. The Bureau has all necessary facilities for examination without causing damage
to the shipment.
c. The shipment is of bulk and break-bulk type, following the rules of the BBCCEP.
d. The consignee has previously violated CMTA or other rules.
83. Which of the following statements regarding the payment of customs duties,
taxes, and other charges is correct?
a. The TCCs are accepted for customs duties and taxes.
b. Letters of credit requiring the deposit of the full amount of duties are always
required.
c. If no payment confirmation is received within 10 calendar days, the goods are
liable to abandonment.
d. Unpaid duties, taxes, and other charges shall incur a legal interest of 20%.
84. Which of the following statements about the Online Release System (OLRS) for
the release of imported goods is TRUE?
a. Goods can be released under OLRS even without the payment of duties, taxes,
and other charges.
b. OLRS does not electronically transmit release instructions to the terminal facility.
c. The Bureau uses OLRS to instruct the CFW operator for the delivery of goods to
the consignee.
d. Compliance with pertinent rules and regulations is not necessary for the release
of goods under OLRS.
85. Under which circumstances can the Post Release Readjustment of Appraisal and
Classification of goods NOT be altered?
a. When there’s a statement of error approved by the Collector of Customs within
one year after payment of duties.
b. Upon request for reappraisal or reclassification by the interested party
dissatisfied with the appraisal or return.
c. Within fifteen calendar days after such payment if the appraisal or classification is
deemed high.
d. Upon demand by the Commissioner after the completion of a compliance audit.
86. Regarding Alert Orders, which of the following is correct?
a. Alert Orders can only be issued by the Commissioner of Customs.
b. For importers in trade facilitation programs, Alert Orders can be issued by any
authorized customs officers.
c. Alert Orders address issues only related to valuation concerns due to forged
documents.
d. Physical examinations for importers in trade facilitation programs under Alert
Orders will be conducted at the consignee's location under specific conditions.
87. Which of the following shipments is NOT cleared through the Informal Entry
Process?
a. Commercial goods with FOB value of 40,000 Pesos.
b. A motor vehicle for a returning resident under Section 800 of CMTA.
c. Balikbayan Boxes sent by Qualified Filipinos Abroad.
d. Personal items for a tourist, subject to DOF and Bureau conditions.
88. An importer lodges a Provisional Goods Declaration due to lack of a regulatory
permit. What requirement is NOT necessary for filing a Provisional Goods
Declaration?
a. Pro forma invoice.
b. Notarized undertaking to submit supporting documents within 45 days.
c. A fully detailed Commercial invoice.
d. Endorsed BL/AWB or written order by carrier/agent.
89. An importer is undergoing the Informal Entry Process and is at the stage of
assessment. Which of the following options is NOT a correct method of payment
for customs duties, taxes, and other charges?
a. Payment in cash through an Authorized Agent Bank (AAB).
b. Payment through a cryptocurrency transaction.
c. Payment at the in-house bank.
d. Payment at the Collection Division.
90. A shipment has been lodged for the Informal Entry Process and has been marked
for physical examination. Under which circumstances will a shipment NOT
undergo Mandatory Physical Examination?
a. Commercial goods with FOB/FCA value less than Php50,000 transferred to
Off-dock CFW without an x-ray machine available.
b. Goods intended for airport warehouses and/or composite warehouses.
c. Personal baggage of diplomatic agents, in the absence of any suspicion.
d. All containerized cargo under Informal Entry Process.
91. A traveler arriving in the Philippines has failed to declare foreign currency
exceeding US$10,000. Which of the following actions are appropriate?
a. The traveler may be allowed to proceed after a verbal warning.
b. The undeclared currency is subjected to immediate confiscation, and the traveler
may face criminal action.
c. The traveler has the option to declare the currency and pay a 30% surcharge
plus duties, taxes, and charges.
d. The Customs Officer has no authority to inspect or seize the undeclared
currency.
92. Mr. Rodriguez, a Returning Resident, is carrying commercial goods exceeding the
De Minimis value. What formalities must Mr. Rodriguez adhere to?
a. Mr. Rodriguez must complete the CBDF and undergo mandatory physical
examination only.
b. Mr. Rodriguez must provide a Tax Exemption Certificate or required
permit/clearance and undergo a 100% physical examination by a Customs
Officer.
c. Mr. Rodriguez is exempt from any additional formalities due to his status as a
Returning Resident.
d. Mr. Rodriguez only needs to submit a Special Permit to Load for the commercial
goods.
93. An international traveler's baggage containing tobacco products was found during
the non-intrusive inspection. Which of the following statements is true regarding
the excise tax and duties for these products?
a. Tobacco products in accompanied baggage are exempt from excise tax
according to the NIRC.
b. Purchases of tobacco products at Philippine Duty-Free Stores are subject to
duties and taxes.
c. Tobacco products are subject to excise tax per the NIRC, but purchases within
allowable limits at Philippine Duty-Free Stores are exempt.
d. All tobacco products found in baggage, regardless of where they were
purchased, are subject to excise tax and duties.
94. Mr. Santos is in charge of overseeing the Customs Transit of a consignment of
Foreign Goods destined for Outright Exportation. He lodged the Goods
Declaration electronically and had all the required documents prepared. However,
he was uncertain about which authority should issue the Authority to Load and at
which point. Which of the following options is correct regarding the Authority to
Load for Mr. Santos’ consignment?
a. Issued at the Port of Entry by the Office of Departure
b. Issued at the Port of Exit by the Office of Destination
c. Issued at the Port of Exit by the Free Zones Authority
d. Issued at the Inland Customs Office by the Bureau
95. A consignment of goods processed in Free Zones is planned for Outright
Exportation. The Export Declaration has been lodged with the Free Zones
Authority. Which of the following statements correctly states the necessary permit
for the transport and the issuing authority for the Authority to Load?
a. Transit Permit from the Free Zones Authority and Authority to Load from the
Office of Destination
b. Transfer Permit from the Office of Departure and Authority to Load from the Free
Zones Authority
c. Electronic permit to transfer from the Bureau and Authority to Load from the Port
of Entry
d. Goods Declaration for Transit from the Inland Customs Office and Authority to
Load from the Port of Exit
96. Carrier ABC is transporting imported Goods for Customs Transit. The goods are
valued such that the equivalent duties and taxes amount to P40,000. What is the
minimum amount of general transportation security that Carrier ABC must post?
a. P40,000
b. P50,000
c. P60,000
d. P70,000
97. Goods are being transported from one Inland Customs Office to another. Mr.
Reyes, the broker in charge, is responsible for ensuring that the correct
documentation is filed for this Customs Transit. Which of the following guidelines
and requirements should Mr. Reyes follow for the transit of these goods?
a. Lodging an electronic Goods Declaration at the Port of Entry and obtaining an
Authority to Load at the Port of Exit
b. Lodging an Export Declaration with the Free Zones Authority, serving as Transit
Permit during transport
c. Lodging a Goods Declaration for Transit and providing sufficient security, as per
guidelines issued by the Bureau in coordination with Free Zone Authorities
d. Lodging a Goods Declaration and required documents at the Office of Departure
with the required security and obtaining an electronic permit to transfer
98. An accredited cargo forwarder is engaged in transshipping goods through a
seaport in the Philippines. The Deputy Collector for Operations has verified the
Transshipment Permit (TP) and necessary documents. The TP and the documents
are then sent to the Piers Inspection Division (PID) for further verification. What is
the next step in the process, once the PID verifies the TP details and finds them
consistent?
a. PID retains the white TP copy and sends the TP to Bay Service Section (BSS) for
implementation.
b. PID immediately forwards the TP to Port Utilization Section (PUS) for
implementation.
c. PID prepares the Disposition Form for Deputy Collector's approval.
d. PID sends the TP and documents directly to the CCCD for container numbers
posting.
99. A vessel carrying transshipment goods has arrived in the Philippines and is
undergoing the necessary procedures. The CCCD Inspector has verified the
container numbers and overseen the cargo loading. What document must the
CCCD Inspector issue before providing a copy to the Inspector/Guard on board?
a. Mission Order (MO)
b. Inspector's Certificate of Loading (ICL)
c. Special Permit to Load (SPL)
d. Transfer Note
100. An Aircraft Operations Division (AOat a hub facility is supervising the transfer
of goods from an aircraft. The Deputy Collector for Operations has checked the
TFCM for completeness and required documents within 24 hours of aircraft
arrival. Once the Deputy Collector approves the request, what is the immediate
next step in the process?
a. The TFCM and documents are sent to the Chief AOD for the issuance of a
Transfer Note and Mission Order.
b. A Special Permit to Load is immediately required from the Export Division.
c. The TFCM and documents are directly forwarded for tagging in the automated
system by AOD.
d. The Aircraft Captain signs the Transfer Note to acknowledge the receipt of
goods.