Tariff and Customs Code Volume I Quiz
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Questions and Answers

Who are considered Overseas Filipinos in the context of customs exemptions?

  • Foreign nationals with Filipino ancestry
  • Filipinos temporarily visiting foreign countries
  • Filipinos settled in foreign countries and their families (correct)
  • Anyone traveling to the Philippines for business

What is required to qualify for customs exemptions on personal effects?

  • Evidence of previous importation privileges
  • Payment of customs duties upon arrival
  • Proof of settlements in the Philippines (correct)
  • Letters of Instructions from the Department of Trade

Which of the following items is specifically excluded from customs exemption under this provision?

  • Vehicles for personal use
  • Household appliances
  • Personal clothing and accessories
  • Machineries for manufacturing (correct)

What is the deadline for articles to arrive for customs exemption consideration?

<p>No later than February 28, 1979 (D)</p> Signup and view all the answers

How does the Collector of Customs determine the suitability of the imported items?

<p>Based on the evidence of the owner's rank or position (B)</p> Signup and view all the answers

What types of religious texts are included in the specified articles?

<p>Various religious texts including the Koran and Ahadith (A)</p> Signup and view all the answers

Which condition allows Philippine articles to be returned without duty?

<p>If they have not received a drawback or bounty (B)</p> Signup and view all the answers

What must be true for articles imported by airlines to avoid local duty?

<p>They must not be locally available in reasonable quantity, quality, or price (C)</p> Signup and view all the answers

What happens to Philippine articles that have received a drawback upon re-importation?

<p>They are charged a duty equal to the amount of the drawback (C)</p> Signup and view all the answers

Which type of foreign articles can be returned without duties when loaned temporarily?

<p>Foreign articles borrowed for educational or scientific use (A)</p> Signup and view all the answers

What is required for articles imported for the personal or family use of embassies' members?

<p>Special agreements between countries (B)</p> Signup and view all the answers

Which of the following containers are exempt from certain import regulations?

<p>Kraft paper bags for locally manufactured cement (B)</p> Signup and view all the answers

What must an importer provide to receive containers for export according to the requirements stated?

<p>A bond equal to one and one-half times the duties (B)</p> Signup and view all the answers

What type of supplies are exempt for vessels or aircraft engaged in foreign trade?

<p>Any articles purchased abroad for voyage consumption (A)</p> Signup and view all the answers

What is required for imported articles donated to registered relief organizations?

<p>Certification by the Department of Social Services (D)</p> Signup and view all the answers

What happens to surplus supplies of vessels or aircraft upon arrival from foreign ports?

<p>They are subject to duties (C)</p> Signup and view all the answers

What does the bond requirement pertain to?

<p>The ascertained duties and taxes (D)</p> Signup and view all the answers

What condition must be adhered to for imports for official foreign use?

<p>They must accord privileges to the Philippines (C)</p> Signup and view all the answers

What is the maximum value of a consignment that an importer may select for entry under consumption?

<p>P10,000 (D)</p> Signup and view all the answers

Which type of animals is specifically mentioned as allowed for importation under the specified conditions?

<p>Recognized breed animals (C)</p> Signup and view all the answers

What is required for the importation of recognized breed animals?

<p>Certificates from the Bureau of Animal Industry (C)</p> Signup and view all the answers

Which authority must certify that animals and plants are necessary for economic development?

<p>National Economic and Development Authority (B)</p> Signup and view all the answers

What type of books may still enjoy import privileges if they were already imported but pending release?

<p>Cultural publications (B)</p> Signup and view all the answers

Which agreement must educational materials comply with to be eligible for special import privileges?

<p>International Agreement on Importation of Educational Scientific and Cultural Materials (D)</p> Signup and view all the answers

What is NOT a condition for the importation of plants for propagation purposes?

<p>Certification by the Department of Education (B)</p> Signup and view all the answers

Which of the following is a requirement for importing economic, technical, and cultural books?

<p>Certification from the Department of Education, Culture and Sports (D)</p> Signup and view all the answers

What is the time frame for the Secretary to make a preliminary determination after receiving responses from the involved parties?

<p>Not later than thirty (30) working days (D)</p> Signup and view all the answers

Which of the following is NOT part of the preliminary determination made by the Secretary?

<p>Impact on international trade relations (B)</p> Signup and view all the answers

Who bears the burden of proof if the Secretary's preliminary finding is affirmative?

<p>The respondent importer or exporter (B)</p> Signup and view all the answers

How soon must the cash bond be imposed after the Secretary issues instructions?

<p>Within three (3) days (C)</p> Signup and view all the answers

When is the posting of the cash bond required?

<p>No sooner than sixty (60) days from the initiation of the investigation (A)</p> Signup and view all the answers

What initiates the investigation according to the content provided?

<p>The publication of notice in two newspapers (C)</p> Signup and view all the answers

What action must the Secretary take within three (3) days of the preliminary finding?

<p>Send the records of the case to the Commission (B)</p> Signup and view all the answers

Which is NOT a criterion that the Secretary evaluates in the preliminary determination?

<p>Export price fluctuations (D)</p> Signup and view all the answers

What action does the Secretary take if there is insufficient basis to justify an investigation?

<p>Dismiss the petition and notify relevant parties (B)</p> Signup and view all the answers

What is the timeframe for the Commissioner of Customs to report on the importation of the allegedly subsidized product?

<p>Ten days from receiving the instructions (D)</p> Signup and view all the answers

How soon must interested parties submit their answer to the Secretary after being notified of the basis to initiate an investigation?

<p>Thirty days (B)</p> Signup and view all the answers

What must the Secretary do before proceeding to initiate an investigation after receiving a petition?

<p>Notify the government of the exporting country (A)</p> Signup and view all the answers

What happens if the interested parties fail to submit their answer within the specified timeframe?

<p>The Secretary will make a preliminary determination based on available facts (D)</p> Signup and view all the answers

What information does the Secretary of Finance need to provide upon receiving a petition?

<p>A summary of the essential facts of the petition (C)</p> Signup and view all the answers

What legal support does the Secretary offer domestic producers during the countervailing process?

<p>Legal and technical assistance at all stages (D)</p> Signup and view all the answers

What is a key requirement for the notification process involving interested parties?

<p>The notification must include all annexes of the petition (A)</p> Signup and view all the answers

Flashcards

Overseas Filipino Settlers' Exempt Items

Certain personal items brought by Overseas Filipinos to settle in the Philippines are exempt from customs duties.

Suitable Quantities & Class

Imported items must be appropriate for the importer's profession, and not excessive.

Personal Use Only

Items can only be for the importer's personal use; not for resale or trade.

Time Limit for Arrival

Items must arrive within a reasonable timeframe, ideally before or after the owner, or by February 28, 1979.

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Proof of Intent to Settle

Importers must demonstrate bona fide intent to settle in the Philippines; proof required from the collectors.

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Embassy Imports

Goods imported for official use by foreign embassies, legations, and other government agencies are exempt from duties, provided the foreign country offers similar privileges to the Philippines.

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Diplomat's Personal Items

Personal effects of diplomats, consular officers, and other foreign representatives are exempt from duties, but only under specific bilateral agreements and upon the Secretary of Finance's approval.

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Charitable Donations

Imported goods donated to registered non-profit relief organizations for free distribution to the needy are exempt from duties, provided they're certified by the Department of Social Services and Development or the Department of Education, Culture and Sports.

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Export Packaging

Containers used for exporting locally manufactured goods, like cement and fresh fruits, are exempted from duties upon identification, appraisal, and posting a bond.

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Vessel & Aircraft Supplies

Supplies necessary for a vessel or aircraft's voyage outside the Philippines are exempt from duties, including articles transferred from a bonded warehouse and sea or air stores for passengers or crew.

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Surplus Vessel Supplies

Excess vessel supplies imported from foreign ports are subject to duties.

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Dutiable Imports

Imported goods not specifically exempted under the law are subject to customs duties.

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Import Bond

A bond is required for containers used for exporting locally manufactured goods, ensuring they will be returned if not used for export.

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Sample Import Limit

Commercial samples valued over 10,000 pesos can be partially imported, with a maximum value of 10,000 pesos.

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Animal Import Restrictions

Animals for scientific, breeding, or defense purposes can be imported, but certain restrictions apply, including breed recognition and government approval.

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Plant Import Restrictions

Importing live plants for propagation is restricted to government orders or authorized institutions.

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What are some restrictions on importing animals?

Animals must be of recognized breed, registered, and certified by the Bureau of Animal Industry.

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Why do animals for breeding purposes need to be registered?

The registration verifies their breed and pedigree, ensuring they meet the requirements for importation.

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Economic Book Import

Books for economic, technical, or educational purposes are exempt from import duties.

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International Agreement on Education Materials

Educational and cultural materials imported under international agreements are exempt from customs duties.

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What's needed for books to be exempt from import duty?

They need to be certified by the Department of Education, Culture and Sports as having educational, scientific, or cultural value.

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Religious Books

Bibles, missals, prayer books, the Koran, and other religious texts are exempt from customs duties.

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Returned Philippine Goods

Philippine goods exported and later returned without being improved or manufactured are exempt from duties, as long as no drawback or bounty was received.

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Foreign Goods Returned Temporarily

Foreign goods imported and then exported for temporary use abroad, like exhibition or scientific purposes, are exempt from duties upon return to the Philippines.

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Foreign Containers for Exports

Empty foreign containers used to pack Philippine exports and returned by the exporter are exempt from duties.

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Airline Supplies Exemption

Scheduled airlines operating under a Congressional franchise can import aircraft, equipment, and essential supplies duty-free if they are not readily available locally in adequate quantity, quality, and price.

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Dismissal of Petition

If there's no good reason to start an investigation, the Secretary will dismiss the petition and tell everyone involved.

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Assistance to Producers

The Secretary provides help to local companies and their groups throughout the process of dealing with unfair competition from imported goods.

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Notice to Finance Secretary

The Secretary must inform the Finance Secretary about the petition and ask them to tell the Customs Commissioner to gather data on the imported goods.

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Customs Commissioner's Role

The Customs Commissioner collects information on the number, amount, and value of imported goods suspected of being subsidized.

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Notice to Interested Parties

Within 5 days of deciding to investigate, everyone involved is notified and gets a copy of the petition, allowing them to respond.

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Responding to the Petition

Interested parties have 30 days to provide evidence and arguments against the claims in the petition.

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Preliminary Determination

The Secretary makes a decision based on the available information before the investigation starts, avoiding unnecessary publicity.

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Notification to Exporting Country

The Secretary informs the government of the exporting country about the potential investigation before making a final decision.

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Price Difference

The difference between the export price of a good and its normal value in the country of origin or export. This is one of the factors considered for the preliminary determination.

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Material Injury

Significant harm to a domestic industry producing similar products, caused by the dumped imports. It can be actual injury, threat of injury, or material retardation of the establishment of a domestic industry.

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Causal Relationship

A direct link between the dumped imports and the material injury suffered by the domestic industry. It needs to be proven that the dumped imports are the primary cause of the harm.

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Burden of Proof Shift

If the Secretary's preliminary finding is affirmative, the burden of proof shifts to the respondent to prove that the preliminary finding is incorrect.

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Cash Bond

A financial guarantee deposited by the respondent equal to the estimated anti-dumping duty, to be held in trust until the final ruling is made.

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Date of Initiation

The date when the Secretary publishes a notice in newspapers to officially start the investigation.

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Investigation Period

The period of time after the initiation of the investigation during which the Commission conducts a formal investigation to determine the final outcome of the anti-dumping proceedings.

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Study Notes

Tariff and Customs Code of the Philippines (TCCP) Volume I, Title I - Import Tariff

  • Imported Articles Subject to Duty: All imported goods are subject to duty upon each importation, even if previously exported from the Philippines, except as specified in the code or other laws.

Prohibited Importations

  • Explosives and Weapons of War: Dynamite, gunpowder, ammunition, firearms, and weapons of war, are prohibited, except when legally approved.
  • Seditious and Treasonous Materials: Prohibited materials include written or printed matter that advocates, incites, or threatens bodily harm.
  • Obscene and Immoral Materials: The importation of obscene or immoral objects (such as written material, films, photographs etc.) and other similar depictions are prohibited.
  • Articles for Unlawful Abortion: Articles, instruments, drugs, and substances designed, intended, or adapted for producing abortions, or advertisement describing how they are produced, are forbidden.
  • Gambling Materials and Devices: Roulette wheels, gambling equipment, loaded dice, marked cards, and gambling machines are prohibited. Lottery tickets and sweepstakes not authorized by the Philippine Government are forbidden.
  • Precious Metals and Alloys: Articles made of gold, silver, or other precious metals or alloys, without proper indication of the actual fineness and quality.
  • Adulterated or Misbranded Food and Drugs: Food and drugs that are adulterated or misbranded in violation of the "Food and Drugs Act" are prohibited.
  • Narcotics: Marijuana, opium, poppies, coca leaves, heroin, and other narcotics or synthetic habit-forming drugs are prohibited, except when imported for medicinal purposes with approval.
  • Opium Pipes and Related Materials: Opium pipes and their parts are prohibited. Also, any other articles and their parts whose import is prohibited by law or rules and regulations.

General Rules for the Interpretation of the Harmonized System

  • Headings and Notes: Classification of goods is based on the headings and chapter notes included in the harmonized system.
  • Incomplete or Unfinished Articles: Articles may be classified as complete or finished if they possess essential qualities of the finished item, even if incomplete.
  • Mixtures or Combinations of Materials: Classification includes mixtures or combinations of materials or substances that make up a product.
  • Goods Consisting of Multiple Materials: Classification considers goods consisting of multiple substances.

Rates of Import Duty

  • Maximum Rate: The maximum rate of duty allowed is 100% ad valorem.
  • Periodic Investigation: Tariff commission may recommend revisions in the rates of duty to the President if needed.

Conditionally-Free Importations

  • Aquatic Products: Fish, crustaceans or other marine resources caught by Philippine vessels in Philippine territorial waters, or those landed only for transshipment.
  • Vessels and Aircraft Salvage Equipment: Equipment used in salvage is exempted from duty provided a bond is given for exportation or payment within six months.
  • Repairs to Vessels or Aircraft Abroad: Costs of repairs conducted in foreign countries to vessels or aircrafts are exempt from tax if suitable repair facilities are not locally available or if the vessel is in need of repairs while in passage.
  • Medals and Trophies: Medals, badges, cups, and other small articles bestowed as trophies or prizes.
  • Household Effects: Personal effects of returning citizens, including jewelry and other luxury goods; provided conditions like quantity and appropriate use are met. Overseas Contract Workers have privilege of bringing in used home appliances.
  • Wearing Apparel and Accessories: Wearing apparel and accessories for personal adornment, if needed for the trip.
  • Professional Instruments: Tools and instruments for use in trade, profession, or employment.
  • Exhibitions and Public Displays: Items intended for public displays, exhibitions, or competition.
  • Film Materials: Films for making or recording motion pictures for use exclusively on location in the Philippines by foreign film producers.
  • Articles for Foreign Embassies and Legations: Articles for official use by foreign diplomatic missions in the Philippines.
  • Donation of Materials to Relief Organizations: Imported items destined for donation are exempt if the organizations meet certain conditions.

Administrative Provisions - Assessment of Duty

  • Method One (Transaction Value): The dutiable value of an imported article is determined by transaction value, which is the price actually paid or payable when the product is sold for export to the Philippines. This value is adjusted by adding various costs.
  • Method Two (Identical Goods): When transaction value is unavailable using method one, the dutiable value is determined using transaction value of identical goods sold to the Philippines at close time.
  • Method Three (Similar Goods): When transaction value via identical goods is unavailable, the value of similar goods that were sold for export is used.
  • Method Four (Deductive Value): If the above methods fail (none of the goods described are selling in the Philippines in the manner required), the dutiable value is determined from prices of similar goods in the same condition.
  • Method Six (Fallback Value): If no other acceptable method is available, the dutiable value is determined using other reasonable methods and data available in the Philippines.

Drawbacks

  • Refund of Duties: Allowances for refund or tax credits for duties are provided for exported goods that uses imported materials for their production.
  • Partial payments: The Secretary of the Finance may set regulations that allow partial payment of drawbacks.

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Related Documents

Tariff and Customs Code of the Philippines (TCCP) Volume I - Import Tariff PDF

Description

Test your knowledge on the Tariff and Customs Code of the Philippines, focusing on import tariffs and prohibited importations. Understand the rules and regulations regarding the importation of various goods into the country. This quiz covers essential topics such as duty imposition and restricted materials.

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