Gen Z Prime 2024 Customs Review

Study Notes

Unauthorized copying, dissemination, uploading, downloading, and storage of Gen Z Prime's lectures and review materials is strictly prohibited and will be prosecuted to the full extent of the law.
Unauthorized acts are punishable as online piracy under Republic Act No. 8792, otherwise known as the Electronic Commerce Act, which provides for a minimum fine of P100,000.00 and a maximum commensurate to the damage incurred and mandatory IMPRISONMENT (NO PROBATION) of six (6) months to three (3) years.

Day 1: Establishment of the Bureau of Customs Customer Care Centers (CCCs) and the Zero-Contact Policy implementing Republic Act 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018
Day 2: Import Clearance through Formal Entry Process and Modes of Payment
Day 3: Conditionally Tax and/or Duty Exempt Importation
Day 4: Relief Consignment, Baggage Clearance, Postal Item, Exports
Day 5: Transit and Transshipment; Stores and Service Providers/Third Parties
Day 6: Post Clearance Audit, Prior Disclosure Program (CAO 1-2019)
Day 7: CBW Establishment, CFW and Free Zone Operations
Day 8: Special Procedures
Day 9: Drawback, Abatement, Refunds and CMTA Miscellaneous Provisions
Day 10: Mockboards

Customs Administrative Order (CAO) No. 01-2019 implements post-clearance audit functions
The Department of Finance (DOF) Secretary approved CAO No. 01-2019 in January 2019.
The PCAG conducts audits of importers, beneficial or true owners of imported goods, customs brokers, agents, and locators, as well as all other parties.

The Bureau of Customs (BOC) implements Republic Act 11032, otherwise known as the EASE of Doing Business and Efficient Government Service Delivery Act of 2018.
The BOC has implemented a Zero-Contact policy.
The BOC has implemented a Post Clearance Audit (PCA) program.
The Post Clearance Audit Group (PCAG) is mandated to conduct audits of importers, beneficial owners, customs brokers, agents, and locators.
The PCAG is mandated to conduct audits based on Customs Administrative Order 1-2019.

The BOC has specific procedures for drawback, abatement, and refunds.
The BOC has procedures for the Centralized Monitoring and Targeting Administration (CMTA).

Unauthorized copying, dissemination, sharing, uploading, downloading, and storage of Gen Z Prime's lectures and other review materials is prohibited.
Anyone who engages in unauthorized activities will be prosecuted under applicable laws, including online piracy under Republic Act No. 8792.
The Electronic Commerce Act penalizes unauthorized activities with a minimum fine of P100,000.00, a maximum commensurate to the damage incurred, and imprisonment of six (6) months to three (3) years.