Customs Regulations and Procedures Quiz
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Questions and Answers

What is the formula for calculating the overtime pay for Customs personnel on a regular workday?

  • Hourly rate plus 25% of the hourly rate (correct)
  • Hourly rate plus 35% of the hourly rate
  • Hourly rate plus 50% of the hourly rate
  • Hourly rate plus 15% of the hourly rate

    • According to the content, who is responsible for determining the operating hours of the Customs Office?

  • The Ultimate Consignee
  • The Bureau of Customs
  • The District Collector
  • The AECO (correct)

    • How is the hourly rate for overtime pay calculated?

  • Monthly Salary/22days/8hrs * 1.5
  • Monthly Salary/22days/8hrs (correct)
  • Monthly Salary/22days/8hrs * 1.25
  • Monthly Salary/22days/8hrs * 1.75

    • Which of the following situations requires the AECO to increase the security deposit?

    <p>When the duties, taxes, and other charges on shipments exceed Five Million Pesos (Php5,000,000.00) (D)</p> Signup and view all the answers

    What happens if the AECO fails to pay the assessed customs duties, taxes, and other charges on shipments that were released?

    <p>The Bureau will deduct the security deposit to cover the unpaid dues. (C)</p> Signup and view all the answers

    In the context of the provided text, what does AECO stand for?

    <p>Authorized Economic Operator (D)</p> Signup and view all the answers

    Which of the following is NOT covered by the security deposit?

    <p>Overtime pay for Customs personnel (A)</p> Signup and view all the answers

    What is the minimum amount of security deposit required for Low-value, Dutiable and/or Taxable Express Shipments?

    <p>Five Million Pesos (Php5,000,000.00) (B)</p> Signup and view all the answers

    What is the cut-off time for submission of an electronic International Flight Cargo Manifest (e-IFCM) from a continent other than Asia?

    <p>Four hours before the arrival of the aircraft (B)</p> Signup and view all the answers

    What is the purpose of submitting the electronic copy of the CIFCM as a rider to the e-IFCM?

    <p>To identify individual shipments consigned to ultimate consignees (A)</p> Signup and view all the answers

    What is the cut-off time for submitting the e-CIFCM if the e-IFCM has been submitted within the prescribed period?

    <p>One hour after the arrival of the aircraft (B)</p> Signup and view all the answers

    What are the consequences of submitting the e-CIFCM more than 24 hours after the e-IFCM is registered with the Office of the Deputy Collector for Operations?

    <p>The shipment will be subject to a delay in clearance (A)</p> Signup and view all the answers

    What is the form of submission for a supplemental IFCM?

    <p>Both electronic and hard copy (D)</p> Signup and view all the answers

    What is the consequence of failing to submit a supplemental IFCM within the prescribed period?

    <p>The shipment will be subject to seizure (C)</p> Signup and view all the answers

    Which of the following is NOT included in the information required for the electronic copy of the CIFCM?

    <p>Aircraft Type (C)</p> Signup and view all the answers

    Which of the following categories of express shipments is NOT listed in Section 7 of the content?

    <p>Low value, dutiable and/or taxable shipments (B)</p> Signup and view all the answers

    What is the time frame for the approval of an amendment to the CIFCM by the Bureau?

    <p>24 hours (A)</p> Signup and view all the answers

    Under what condition can the customs examiner allow the clearance of documents?

    <p>Upon receipt of the application for amendment of the CIFCM (C)</p> Signup and view all the answers

    What should the document processor do if the detailed CIFCM information is incomplete?

    <p>Inform the AECO for amendment (A)</p> Signup and view all the answers

    What is the maximum value for a De-Minimis shipment requiring separate declaration per House Air Waybill?

    <p>Ten Thousand Pesos (D)</p> Signup and view all the answers

    What must the AECO submit two hours before aircraft departure for pre-clearance?

    <p>The detailed CIFCM of De Minimis shipments (B)</p> Signup and view all the answers

    If the CIFCM does not include shipments with value of more than Php10,000.00, what happens to it?

    <p>It is forwarded for clearance (D)</p> Signup and view all the answers

    Which document is filed by the AECO for the release of goods?

    <p>Air Waybill (A)</p> Signup and view all the answers

    What should happen if the CIFCM includes regulated goods or value exceeding Php10,000.00?

    <p>It is submitted to the AECO for amendment (C)</p> Signup and view all the answers

    If a shipment is turned over to the ultimate consignee, what Model of Declaration should be filed?

    <p>IE4 (A)</p> Signup and view all the answers

    What is the range of the Customs Value (Box 22) for shipments processed using this procedure?

    <p>P10,000.00 to P50,000.00 (A)</p> Signup and view all the answers

    Which of the following payment options is not available for Project Abstract Secure Version System 5 (PASS5)?

    <p>B0 (pre-payment) (D)</p> Signup and view all the answers

    What Procedure Code (Box 37) should be used for Informal Entry Commercial Goods?

    <p>4500 (C)</p> Signup and view all the answers

    When is the Extended Procedure Code (Box 37) set to 000?

    <p>If the shipment is not availing of tax exemption (C)</p> Signup and view all the answers

    If an examiner finds no negative findings, what happens to the Goods Declaration after six hours from lodgement?

    <p>Automatically assessed by the system (C)</p> Signup and view all the answers

    What happens to the Goods Declaration if the appraiser finds that additional permits, licenses or clearances from other regulatory agencies are required?

    <p>Re-routed to Yellow status (B)</p> Signup and view all the answers

    If the Goods Declaration is re-routed to Yellow, who is responsible for submitting the required permits, licenses or clearances?

    <p>The AECO (D)</p> Signup and view all the answers

    Which of the following goods is considered a Restricted Good based on the provided text?

    <p>Pinball machines (D)</p> Signup and view all the answers

    What is a Transfer Note primarily used for?

    <p>Documenting the movement of transshipment cargoes to a Customs Facility and Warehouse. (C)</p> Signup and view all the answers

    What does the text state about the Bureau's authority regarding goods?

    <p>The Bureau has the right to examine, detain, seize, confiscate or refuse entry of goods. (D)</p> Signup and view all the answers

    Which of the following is NOT a type of Restricted Good according to the text?

    <p>Luxury cars (B)</p> Signup and view all the answers

    What is the primary purpose of the 'National Strategic Goods List (NSGL)' as mentioned in the text?

    <p>To regulate the import and export of goods related to national security. (A)</p> Signup and view all the answers

    What is the common alternative name for a Transfer Note?

    <p>Boat Note (B)</p> Signup and view all the answers

    What does the text imply about the Bureau's authority in relation to releasing imported goods?

    <p>The Bureau can require additional information and compliance with regulatory requirements before releasing goods. (C)</p> Signup and view all the answers

    In the context provided, what does 'post-clearance audits' refer to?

    <p>Inspecting goods after they have been cleared for import or export. (C)</p> Signup and view all the answers

    Under what circumstances will Express Shipments be pre-cleared? (Select all that apply)

    <p>Shipments that do not require import permit from concerned regulatory agency (A), Shipments that are manifested according to category and the CIFCM and IFCM as rider were transmitted through the system of the AECO at least two (2) hours before the departure of the aircraft from the country of origin (D)</p> Signup and view all the answers

    Which scenario is considered a technical problem in the context of express shipments?

    <p>Computer systems breakdown (A)</p> Signup and view all the answers

    Which statement is true about express shipments that fail to meet pre-clearance requirements?

    <p>They will be processed normally, but there may be delays due to manual processing. (A)</p> Signup and view all the answers

    What is the primary document used for the clearance of Correspondence and Documents shipments?

    <p>CIFCM (A)</p> Signup and view all the answers

    What is the process for clearing shipments that do not meet pre-clearance requirements?

    <p>The shipments will be subject to manual processing which may result in delays. (D)</p> Signup and view all the answers

    What happens to Express Shipments undergoing pre-clearance if there is a technical problem with the system?

    <p>The pre-clearance process is suspended for those shipments. (D)</p> Signup and view all the answers

    What is the role of the document processor in the clearance of Correspondence and Documents shipments?

    <p>To ensure only correspondence and documents are included in the CIFCM. (C)</p> Signup and view all the answers

    Why are all shipments required to undergo non-intrusive scanning prior to clearance?

    <p>To ensure the shipment is free of prohibited items. (C)</p> Signup and view all the answers

    Flashcards

    Restricted Goods

    Goods whose importation and exportation are prohibited except by law.

    Dynamite and Explosives

    Includes dynamite, gunpowder, and ammunitions restricted by law.

    Gambling Devices

    Items like roulette wheels and loaded dice that are illegal to import/export.

    Narcotics

    Habit-forming drugs like heroin and cocaine restricted under law.

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    Weapons of Mass Destruction

    Goods that are considered threats due to their destructive capacity.

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    Transfer Note

    A document proving the delivery of cargo to customs; also known as Boat Note.

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    Toxic and Hazardous Goods

    Goods regulated for safety due to their dangerous nature.

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    Customs Control

    Authority to examine and manage entry of goods by customs bureaus.

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    Transportation Allowance

    Compensation provided to Customs personnel for transport.

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    Overtime Services

    Extra work done by customs personnel beyond regular hours.

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    Overtime Pay Calculation

    Overtime pay is based on a calculated hourly rate formula.

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    Regular Work Day Overtime

    Overtime on regular days earns base rate plus 25%.

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    Rest Day Overtime

    Overtime on rest days earns base rate plus 50%.

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    Security Deposit Requirement

    Minimum deposit of Php5,000,000 for certain shipments as a guarantee.

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    Payment Default Consequences

    If the AECO defaults, the Bureau deducts from the security deposit.

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    Penalty for Non-compliance

    Duties and taxes deducted from security for late proof of shipment.

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    Unmanifested Goods

    Goods not declared in customs documentation and subject to penalties.

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    Pre-clearance Requirements

    Conditions that must be met for expedited shipment clearance.

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    Express Shipments

    Shipments eligible for faster customs processing if requirements are met.

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    Non-intrusive Scanning

    A scanning method that does not physically open the shipment for inspection.

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    Regulated Goods

    Items subject to specific import/export rules and regulations.

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    Technical Problems

    Issues like system breakdowns affecting shipment processing.

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    Non-technical Problems

    Issues not related to systems, like incorrect location declarations.

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    CIFCM Document

    A declaration document listing goods for customs processing.

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    Categories of Express Shipments

    Types of express shipments include correspondence, low value, and high value.

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    De-Minimis Shipments

    Low value, non-dutiable shipments that are exempt from duties.

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    Dutiable Shipments

    Shipments that are subject to customs duties or taxes.

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    High Value Shipments

    Shipments with significant value that may require special clearance.

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    e-IFCM Submission Timing

    e-IFCM must be submitted at least 1 hour (Asia) or 4 hours (elsewhere) before arrival.

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    e-CIFCM Information

    Includes details like flight number, shipper, consignee, and package info.

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    Supplemental IFCM

    Used for cargo not listed in the initial manifest, submitted within 6 hours of arrival.

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    Late e-CIFCM Submission

    Accepted without penalty if submitted within 24 hours after e-IFCM registration.

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    CIFCM

    Customs Inventory and Freight Clearance Manifest, an essential document for customs processing.

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    Amended CIFCM

    A revised version of the CIFCM for cleared Correspondence or segregated shipments.

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    Goods Declaration

    A formal statement declaring the nature and value of goods being imported or exported.

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    Document Processor

    The individual responsible for reviewing shipment documentation for completeness.

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    AECO

    Authorized Economic Operator, a trusted trader recognized by customs authorities.

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    Air Waybill

    A document issued by an airline that serves as a contract between the sender and carrier.

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    Model of Declaration

    Document filed by the consignee for express shipments; IE4 for turned over documents.

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    Customs Value Criteria

    Value must be above P10,000 but below P50,000 for customs declarations.

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    Payment Options in SAD

    Different ways to make payments- basic, pre-payment or cash through bank.

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    Procedure Code for Goods

    Code 4500 used for Informal Entry of Commercial Goods in customs.

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    E2M Validation

    System that validates Goods Declaration and applies risk management.

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    Examiner's Review Period

    Time frame of six hours for examiners to review Goods Declarations.

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    Selectivity Color Re-routing

    Procedure to change shipment status based on findings to Yellow or Red.

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    Goods Declaration Resubmission

    If documents are missing, the examiner requires submission of permits or licenses.

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    Study Notes

    Customs Memorandum Order (CMO) No. 09-2021

    • This CMO provides guidelines for implementing Customs Administrative Order (CAO) No. 05-2020 on customs clearance procedures for express shipments.

    Objectives

    • Accreditation of Air Express Cargo Operators (AECOs): Establish guidelines for accrediting air express cargo operators.
    • Express Shipment Clearance: Provide guidelines for the clearance of express shipments consistent with World Customs Organization (WCO) and World Trade Organization (WTO) agreements.
    • Uniform Application of Rules: Ensure consistent application of rules and regulations regarding express shipments' transport, documentation, and clearance.
    • Risk-Based Control Procedures: Implement risk-based control procedures for express shipments, focusing on facilitation for low-risk shipments and stricter control for high-risk shipments.
    • Personnel Duties: Define duties and responsibilities of personnel involved in express shipment clearance.

    Definition of Terms

    • Air Express Cargo Operator (AECO): A company that provides express shipment delivery, acting as a direct or indirect carrier.
    • Air Waybill (AWB): A transport document used by airlines and freight forwarders, detailing the shipment's holder, consignee, and cargo details.
    • Master Air Waybill (MAWB): An AWB issued by an air carrier to a freight forwarder/consolidator.
    • House Air Waybill (HAWB): An AWB issued by the freight forwarder/consolidator to the shipper.
    • Bureau: Refers to the Bureau of Customs.
    • Cargo Manifest: A detailed list of cargo (freight) on board a vessel or aircraft, containing commercial details of the goods.
    • Inward Foreign Cargo Manifest (IFCM): Cargo manifest of shipments to be unloaded in the Philippines.
    • Consolidated Inward Foreign Cargo Manifest (CIFCM): Manifest of individual shipments consolidated for unloading in the Philippines.
    • Outward Foreign Cargo Manifest (OFCM) / Transshipment Foreign Cargo Manifest (TFCM): Cargo manifest for shipments departing from the Philippines & destined for other countries/transshipment within the Philippines.
    • Clearance: Completing customs and other government processes for goods import/export.
    • Admission: Bringing imported goods directly or indirectly to a free zone.
    • Consumption: Entering goods for domestic use.
    • Transit: Moving goods under customs control between customs offices or to/from a free zone.
    • Transshipment: Transferring goods under customs control from one mode of transport to another within the same port.
    • Warehousing: Storing goods under customs security in an approved Customs Bonded Warehouse (CBW).
    • De Minimis Value: Value of goods for which no duty is collected.
    • Express Shipments: Time-sensitive goods shipped internationally under a MAWB to an AECO.
    • Free Zones: Designated economic zones (e.g., Clark, Subic Bay) with special customs procedures for goods.
    • High-Value Shipments: Shipments with a value of PHP 50,000 or more.
    • Low-Value, Dutiable Shipments: Shipments with a value exceeding PHP 10,000 but less than PHP 50,000.
    • Low-Value, Non-Dutiable Shipments: Shipments with a value of PHP 10,000 or lower-duty free.
    • Package: A container for shipment.
    • Prohibited Goods: Goods whose import/export is explicitly forbidden.
    • Regulated Goods: Goods that require specific permits or licenses for import/export.
    • Restricted Goods: Goods either for importation or exportation which are restricted except when authorized via law or regulation.

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    CMO 09-2021 Express Shipments Guidelines PDF

    Description

    Test your knowledge on customs personnel duties, operating hours, and security deposit requirements. This quiz covers various aspects of customs operations, including overtime pay calculations and cargo manifest submissions. Perfect for those studying customs regulations and procedures.

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