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Questions and Answers
What does 'clearance' refer to in the customs context?
What does 'clearance' refer to in the customs context?
Which entity is referred to as the 'Carrier' in the context provided?
Which entity is referred to as the 'Carrier' in the context provided?
In the definition of 'Conditional Importation', which of the following is NOT a requirement?
In the definition of 'Conditional Importation', which of the following is NOT a requirement?
What is the role of a 'Customs Officer' as described?
What is the role of a 'Customs Officer' as described?
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Which of the following statements accurately reflects the role of the 'Bureau'?
Which of the following statements accurately reflects the role of the 'Bureau'?
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Who is primarily responsible for the payment of duties, taxes, and other charges on imported goods?
Who is primarily responsible for the payment of duties, taxes, and other charges on imported goods?
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Under what conditions may the Bureau impose penalties for errors in goods declaration?
Under what conditions may the Bureau impose penalties for errors in goods declaration?
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What role does the licensed customs broker play in the goods declaration process?
What role does the licensed customs broker play in the goods declaration process?
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What is a requirement for the Bureau regarding information security?
What is a requirement for the Bureau regarding information security?
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What is one of the purposes of applying information and communications technology in customs operations?
What is one of the purposes of applying information and communications technology in customs operations?
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What does 'abatement' refer to in the context of this Act?
What does 'abatement' refer to in the context of this Act?
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What is the definition of 'actual or outright exportation'?
What is the definition of 'actual or outright exportation'?
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Which of the following best describes an 'Authorized Economic Operator' (AEO)?
Which of the following best describes an 'Authorized Economic Operator' (AEO)?
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What is an 'Airway Bill' (AWB)?
What is an 'Airway Bill' (AWB)?
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What does 'admission' refer to in this context?
What does 'admission' refer to in this context?
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What does 'assessment' mean in this Act?
What does 'assessment' mean in this Act?
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What role does a 'Bill of Lading' (B/L) play in shipping?
What role does a 'Bill of Lading' (B/L) play in shipping?
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Which of the following statements about an 'Appeal' is accurate?
Which of the following statements about an 'Appeal' is accurate?
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What is the primary purpose of the Bureau maintaining electronic records of goods declaration?
What is the primary purpose of the Bureau maintaining electronic records of goods declaration?
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Who has the authority to change the limits of Customs Districts in the Philippines?
Who has the authority to change the limits of Customs Districts in the Philippines?
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What role does the District Collector play in regards to the ports of entry?
What role does the District Collector play in regards to the ports of entry?
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What is required from sea ports and airport authorities concerning customs operations?
What is required from sea ports and airport authorities concerning customs operations?
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Who has the power to recommend the opening or closing of any port?
Who has the power to recommend the opening or closing of any port?
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Which document must the Bureau furnish to the NEDA and other authorities?
Which document must the Bureau furnish to the NEDA and other authorities?
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What is the role of Deputy District Collectors in Customs Districts?
What is the role of Deputy District Collectors in Customs Districts?
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Where are the principal ports of entry located?
Where are the principal ports of entry located?
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What does the term 'Export Declaration' refer to?
What does the term 'Export Declaration' refer to?
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What is encompassed in the term 'Importation'?
What is encompassed in the term 'Importation'?
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Which of the following is true about 'Flexible Clause'?
Which of the following is true about 'Flexible Clause'?
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Which definition best describes a 'Freight Forwarder'?
Which definition best describes a 'Freight Forwarder'?
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What does 'Jurisdictional Control' allow the Bureau to do?
What does 'Jurisdictional Control' allow the Bureau to do?
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Which of the following is NOT true about 'Free Zones'?
Which of the following is NOT true about 'Free Zones'?
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What defines 'Outright Smuggling'?
What defines 'Outright Smuggling'?
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What is the primary function of a 'Non-Vessel Operating Common Carrier (NVOCC)'?
What is the primary function of a 'Non-Vessel Operating Common Carrier (NVOCC)'?
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What does 'Lodgement' refer to in customs terminology?
What does 'Lodgement' refer to in customs terminology?
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Which of the following describes 'Perishable Goods'?
Which of the following describes 'Perishable Goods'?
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What is meant by 'Port of Entry'?
What is meant by 'Port of Entry'?
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Which statement best describes 'International Freight Forwarder'?
Which statement best describes 'International Freight Forwarder'?
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In customs, what is the main purpose of 'Goods Declaration'?
In customs, what is the main purpose of 'Goods Declaration'?
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Study Notes
Customs Terminology
- Abatement reduces or lessens duties and taxes, even after payment has been made.
- Actual or Outright Exportation is the customs procedure for goods leaving the Philippines permanently.
- Admission allows imported goods to enter a free zone, either directly or through transit.
- Airway Bill (AWB) is a transport document for airfreight, used by airlines and freight forwarders. It defines the consignee who can claim delivery of goods at the destination.
- Appeal is a legal remedy for redress against decisions or omissions of the Bureau of Customs, the Secretary of Finance, or a competent court.
- Assessment determines the amount of duties, taxes, and other charges payable for imported and exported goods.
- Authorized Economic Operator (AEO) refers to importers, exporters, brokers, forwarders, and other entities accredited by the Bureau based on WCO standards for secure and facilitated global trade. AEO promotes trade facilitation and seamless movement of goods across borders.
- Bill of Lading (B/L) is a transport document issued by shipping lines or freight forwarders for water-borne freight. The consignee has the right to claim delivery of goods at the destination.
- Bureau refers to the Bureau of Customs.
- Carrier is the person or entity transporting goods or responsible for the operation of the means of transport (airlines, shipping lines, freight forwarders, etc.).
- Clearance is the completion of all customs and government formalities necessary to allow goods to enter for consumption, warehousing, transit, or exportation.
- Commission refers to the Tariff Commission.
- Conditional Importation is a customs procedure, also known as temporary admission, where goods can be brought into a customs territory temporarily with relief from import duties and taxes. These goods must be re-exported within a specified period without substantial change.
- Customs Broker is a person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280, as amended, otherwise known as the "Customs Brokers Act of 2004".
- Customs Office is a customs administrative unit authorized to perform functions under customs and tariff laws.
- Customs Officer is a person, not a clerk or employee, whose duties involve discretion in performing the Bureau's functions. It can also refer to employees authorized to perform specific Bureau functions.
- Customs Territory encompasses the areas in the Philippines where customs and tariff laws are enforced.
- Entry is the act, documentation, and process of bringing imported goods into the customs territory, including goods coming from free zones.
- Exportation is the act, documentation, and process of bringing goods out of Philippine territory.
- Export Declaration is a statement made by the exporter, indicating the procedure for taking out exported goods and providing details required by the customs administration.
- Flexible Clause gives the President the power, upon recommendation of NEDA, to adjust tariffs, establish import quotas, or ban imports if necessary.
- Foreign Exporter refers to the entity whose name appears on documents attesting to the export of the product to the Philippines, regardless of the manufacturer's name.
- Free Zone refers to special economic zones registered with PEZA, chartered or legislated special economic zones such as Clark Freeport Zone, Subic Bay Freeport Zone, and other similar zones.
- Goods refer to articles, wares, merchandise, and other items subject to importation or exportation.
- Goods Declaration is a statement made by the importer, indicating the procedure for entering imported goods and providing details required by the customs administration.
- Importation is the act of bringing goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission.
- Freight Forwarder is a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client. It does not assume the role of a carrier but can perform forwarding services like booking cargo space, negotiating freight rates, preparing documents, etc.
- International Freight Forwarder is responsible for the assembly and consolidation of shipments and assumes responsibility for international transport from receipt to destination.
- Jurisdictional Control refers to the Bureau's power and rights to exercise supervision and police authority over all seas within the Philippine territory and over coasts, ports, airports, harbors, bays, rivers, and inland waters.
- Lodgement is the registration of a goods declaration with the Bureau.
- Non-Vessel Operating Common Carrier (NVOCC) is an entity that provides a point-to-point service, possibly including several modes of transport, and undertakes group age of less container load (LCL) shipments, issuing corresponding transport documents.
- Outright Smuggling is the act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs, for the purpose of evading taxes, duties, and other government charges.
- Perishable Good is goods liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense.
- Port of Entry is a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry.
Customs Districts and Ports of Entry
- The Philippines are divided into Customs Districts, with limits that can be changed by the Commissioner.
- Each Customs District is supervised by a District Collector, assisted by Deputy District Collectors.
- The location, business hours, and staffing pattern of a District Office depend on the district's requirements.
- All ports of entry are under the supervision of a Customs District.
- Principal ports of entry are located in Aparri, San Fernando, Manila, Manila International Container Port, Ninoy Aquino International Airport, Subic, Clark, Batangas, Legaspi, Iloilo, Cebu, Tacloban, Surigao, Cagayan de Oro, Zamboanga, Davao, Limay, and other ports created pursuant to this Act.
- Seaports and airport authorities and private port and airport operators must provide suitable areas for examination and customs equipment free of charge.
- The President, upon recommendation of the Secretary of Finance, can open or close any port of entry.
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Description
Test your knowledge of essential customs terminology including definitions and procedures related to international trade. This quiz covers key terms such as abatement, airway bill, and authorized economic operators. Perfect for students or professionals in the field.
