FINAL TITLE XIV PDF

UNIT V ASSESSMENT 1 1. For services rendered by the Bureau, dues, fees and charges shall be collected as may be provided under existing regulations. Who is authorized to issue these regulations? a. President of the Philippines upon the recommendation of the Secretary of Finance b. President of the...

UNIT V ASSESSMENT 1 1. For services rendered by the Bureau, dues, fees and charges shall be collected as may be provided under existing regulations. Who is authorized to issue these regulations? a. President of the Philippines upon the recommendation of the Secretary of Finance b. President of the Philippines upon the recommendation of the NEDA c. Secretary of Finance upon the recommendation of the Commissioner of Customs d. Commissioner of Customs upon the recommendation of the Collector of Customs 2. For documents issued by the Bureau, dues, fees and charges shall be collected as may be provided under existing regulations. Who is authorized to issue these regulations? a. President of the Philippines upon the recommendation of the Secretary of Finance b. President of the Philippines upon the recommendation of the NEDA c. Secretary of Finance upon the recommendation of the Commissioner of Customs d. Commissioner of Customs upon the recommendation of the Collector of Customs 3. Who among the following may increase the dues, fees and charges collectible by the Bureau to protect the interest of the government? a. President of the Philippines upon the recommendation of the Secretary of Finance b. President of the Philippines upon the recommendation of the NEDA c. Secretary of Finance upon the recommendation of the Commissioner of Customs d. Commissioner of Customs upon the recommendation of the Collector of Customs 4. How much is the BOC accreditation fee for a customs broker? a. Php1,000 b. Php2,000 c. Php3,000 d. Php5,000 5. Who among the following may decrease the dues, fees and charges collectible by the Bureau to protect the interest of the government? a. President of the Philippines upon the recommendation of the Secretary of Finance b. President of the Philippines upon the recommendation of the NEDA c. Secretary of Finance upon the recommendation of the Commissioner of Customs d. Commissioner of Customs upon the recommendation of the Collector of Customs UNIT VI ASSESSMENT 1 1. What is the percentage discrepancy in duty and tax to be paid between what is legally determined and what is declared that may constitute prima facie evidence of fraud? a. 30% b. not less than 30% c. more than 30% d. not exceeding 30%. 2. What do you call a declaration of quantity, quality, description, weight, or measurement of the imported elevators through insufficient or wrong description of the goods resulting to a discrepancy in duty and tax to be paid between what is legally determined upon assessment and what is declared? a. Misdeclaration b. Misclassification c. Undervaluation d. Technical smuggling 3. What do you call the use of wrong tariff heading of imported palm oil resulting to a discrepancy in duty and tax to be paid between what is legally determined upon assessment and what is declared? a. Misdeclaration b. Misclassification c. Undervaluation d. Technical smuggling 4. What is the surcharge for misdeclaration and misclassification? a. 100% of the duty and tax due b. 150% of the duty and tax due c. 200% of the duty and tax due d. 250% of the duty and tax due 5. Under Section 1400 of the Customs Modernization and Tariff Act, what is the percentage discrepancy in duty where no surcharge shall be imposed? a. less than 10% b. more than 10% c. ten percent d. thirty percent 6. How much surcharge shall be imposed when the undervaluation of imported facemasks is established without the need to go through the formal dispute settlement process provided for in CMTA? a. 100% of the duty and tax due b. 150% of the duty and tax due c. 200% of the duty and tax due d. 250% of the duty and tax due 7. No surcharge shall be imposed under the following circumstances, except- a. when the discrepancy in duty is one percent b. when the declared tariff heading is rejected in a formal customs dispute settlement process involving highly technical question of tariff classification c. when the declared tariff heading is accepted in a formal customs dispute settlement process involving a difficult technical question of tariff classification d. when the tariff classification declaration relied on an official government ruling 8. No surcharge shall be imposed under the following circumstances, except- a. when the discrepancy in duty is five percent (5%) b. when the declared value is rejected as a result of an official ruling under the customs dispute settlement process involving highly technical question relating to the application of customs valuation rules c. when the declared value is rejected as a result of a decision under the customs dispute settlement process involving difficult technical question relating to the application of customs valuation rules d. when the declared value is accepted as a result of an official ruling or decision under the customs dispute settlement process involving difficult technical question relating to the application of customs valuation rules 9. No surcharge shall be imposed under the following circumstances, except- a. when the discrepancy in duty is one percent b. when the declared tariff heading is rejected in a formal customs dispute settlement process involving highly technical question of tariff classification c. when the declared tariff heading is accepted in a formal customs dispute settlement process involving a difficult technical question of tariff classification d. when the tariff classification declaration relied on an official government ruling 10. There is undervaluation when the fails to disclose in full the price actually paid or payable or any dutiable adjustment to the price actually paid or payable resulting in a discrepancy in duty and tax to be paid between what is legally determined as the correct value. a. invoice value b, declared value c. entered value d. export value 11. There is undervaluation an incorrect is used or the valuation rules are not properly observing resulting in discrepancy in duty and tax to be paid between what is legally determined as the correct value. a. description of goods b. tariff rate c. entered value d. valuation method 12. What is the penalty for imported face shields when the misdeclaration is intentional or fraudulent? a. fine b. surcharge c. seizure d. forfeiture 13. How much surcharge shall be imposed when the misdeclaration, misclassification or undervaluation is intentional or fraudulent, such as when a false or altered document is submitted or when false statements or information are knowingly made? a. 500% of the duty and tax due b. 250% of the duty and tax due c. 200% of the duty and tax due d. 150% of the duty and tax due 14. What is the penalty for imported steel sheets when the misclassification is intentional or fraudulent? a. fine b. surcharge c seizure d. forfeiture 15. How much is the amount of fine if the appraised value of the steel sheets unlawfully imported including duties and taxes does not exceed P250,000.00? a. not less than P25,000.00 but not more than P75,000.00 b. not less than P75,000.00 but not more than P150,000.00 c. not less than P100,000.00 but not exceeding P300,000.00 d. not less than P150,000.00 but not more than P300,000.00 16. What is the duration of imprisonment if the appraised value of the fresh cherries unlawfully imported including duties and taxes does not exceed P250,000.00? a. not less than 30 days and one day but not more than three months b. not less than 3 months and one day but not more than six months c. not less than 30 days and one day but not more than six months d. not less than 6 months and one day but not more than one year 17. How much is the amount of fine if the appraised value of the frozen mechanically deboned meat unlawfully imported including duties and taxes exceeds P250,000.00 but not more than P500,000.00? a. not less than P75,000.00 but not more than P150,000.00 b. not less than P100,000.00 but not exceeding P300,000.00 c. not less than P150,000.00 but not more than P300,000.00 d. exceeding P100,000.00 but not more than P500,000.00 18. What is the duration of imprisonment if the appraised value of the chilled kimchi unlawfully imported including duties and taxes exceeds P250,000.00 but not more than P500,000.00? a. not less than 3 months and one day but not more than six months b. not less than 6 months and one day but not more than one year c. not less than 1 year and one day but not more than three years d. not less than 6 years and one day but not more than 12 years 19. What is the penalty to be imposed if the appraised value of the dried mushroom unlawfully imported including duties and taxes exceeds P250,000.00 but more than P500,000.00? a. fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 20. How much is the amount of fine if the appraised value of the personal computers unlawfully imported including duties and taxes exceeds P500,000.00 but not more than P1,000,000.00? a. not less than P100,000.00 but not exceeding P300,000.00 b. not less than P150,000.00 but not more than P300,000.00 c. exceeding P100,000.00 but not more than P500,000.00 d. not less than P500,000.00 but not more than P1,000,000.00 21. What is the penalty to be imposed if the appraised value of the electric fans unlawfully imported including duties and taxes exceeds P500,000.00 but not more than P1,000,000.00? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 22. What is the duration of imprisonment if the appraised value of the cellular phones unlawfully imported including duties and taxes exceeds P500,000.00 but not more than P1,000,000.00? a. not less than 3 months and one day but not more than six months b. not less than 6 months and one day but not more than one year c. not less than 1 year and one day but not more than three years d. not less than 6 years and one day but not more than 12 years 23. How much is the amount of fine if the appraised value of the refrigerators unlawfully imported including duties and taxes exceeds P 1, 000, 000 but not more than P5,000,000.00? a. exceeding P100,000.00 but not more than P500,000.00 b. not less than P500,000.00 but not more than P1,000,000.00 c. not less P500,000.00 but not more than P2,000,000.00 d. not less than P300,000.00 but not exceeding P1,500,000.00 24. What is the penalty to be imposed if the appraised value of the South Sea pearls unlawfully imported including duties and taxes exceeds P500,000.00 but not more than P1,000,000.00? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 25. What is the duration of imprisonment if the appraised value of hard drives unlawfully imported including duties and taxes exceeds P1,000,000.00 but not more than P5,000,000.00? a. not less than 6 months and one day but not more than one year b. not less than 1 year and one day but not more than three years c. not less than 3 years and one day but not more than six years d. not less than 6 years and one day but not more than 12 years ASSESSMENT II 1. What is the penalty if the appraised value of the various perfumes unlawfully imported including duties and taxes exceeds P1,000,000.00 but not more than P5,000,000.00? a. a fine b. imprisonment c. either a or b d.. both a and b e. fine or imprisonment or both 2. How much is the amount of fine if the appraised value of the various jewelry unlawfully imported including duties and taxes exceeds P5,000,000.00 but not more than P50,000,000.00? a. not less than P500,000.00 but not more than P1,000,000.00 b. not less P500,000.00 but not more than P2,000,000.00 c. not less than P300,000.00 but not exceeding P1,500,000.00 d. not less than P1,500,000.00 but not more than P15,000,000.00 3. What is the penalty if the appraised value of the cement unlawfully imported including duties and taxes exceeds P5,000,000.00 but not more than P50,000,000.00? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 4. What is the duration of imprisonment if the appraised value of the silica sand unlawfully imported including duties and taxes exceeds P5,000,000.00 but not more than P50,000,000.00? a. not less than 6 months and one day but not more than one year b. not less than 1 year and one day but not more than three years c. not less than 3 years and one day but not more than six years d. not less than 6 years and one day but not more than 12 years 5. How much is the amount of fine if the appraised value of the cement unlawfully imported including duties and taxes exceeds P50,000,000.00 but not more than P200,000,000.00? a. not less than P15,000,000.00 but not more than P50,000,000.00 b. not less P500,000.00 but not more than P2,000,000.00 c. not less than P300,000.00 but not exceeding P1,500,000.00 d. not less than P1,500,000.00 but not more than P15,000,000.00 6. What is the duration of imprisonment if the appraised value of the luxury cars unlawfully imported including duties and taxes exceeds P50,000,000.00 but not more than P200,000,000.00? a. not less than one year and one day but not more than 3 years b. not less than 3 years and one day but not more than 6 years c. not less than 6 years and one day but not more than 12 years d. not less than 12 years and one day but not more than 20 years 7. What is the penalty if the appraised value of the big bikes unlawfully imported including duties and taxes exceeds P50,000,000.00 but not more than P200,000,000.00? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 8. What is the crime committed if the appraised value of the rice unlawfully imported including duties and taxes, exceeds P200,000,000.00? a. economic sabotage b. unlawful importation c. a heinous crime d. outright smuggling 9. What is the crime committed if the aggregate amount of the appraised values of Covid vaccines which are the subject of unlawful importation committed in more than one instance, including duties and taxes, exceeds P200,000,000.00? a. economic sabotage b. unlawful importation c. a heinous crime d. outright smuggling 10. What is the penalty to be imposed if the appraised value of the Covid pills unlawfully imported to be determined in the manner prescribed under this Act, including duties and taxes, exceeds P200,000,000.00? a. not less than P1,500,000.00 but not more than P15,000,000.00 b. not less than P15,000,000.00 but not more than P50,000,000.00 c. prision mayor and a fine of not less than P50,000,000.00 d. reclusion perpetua and a fine of not less than P50,000,000.00 11. What is the penalty to be imposed if the aggregate amount of the appraised values of medical apparatus which are the subject of unlawful importation committed in more than one instance, including duties and taxes, exceeds P200,000,000.00 a. not less than P1,500,000.00 but not more than P15,000,000.00 b. not less than P15,000,000.00 but not more than P50,000,000.00 c. prision mayor and a fine of not less than P50,000,000.00 d. reclusion perpetua and a fine of not less than P50,000,000.00 12. Under Section 1401, what will be the penalty to an offender who is a foreigner? a. deported without further proceedings after serving the sentence b. deported with further proceedings after serving the sentence c. imprisoned without further proceedings before serving the sentence d. imprisoned with further proceedings before serving the sentence 13. In applying the penalties under Section 1401, which of the following shall not be imposed if the offender is a public officer or employee? a. penalty which is next higher in degree b. penalty of perpetual disqualification from public office c. disqualification to vote and to participate in any public election d. subsidiary imprisonment 14. When, upon trial for violation of Section 1401 of Republic Act No. 10863, the defendant is shown to have had possession of the goods in question, possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the court. However, payment of the tax due before apprehension shall not constitute a valid defense in any prosecution under this provision. a. Both statements are correct. b. Both statements are incorrect. c. The first statement is correct but the second statement is incorrect. d. The first statement is incorrect but the second statement is correct. 15. In applying the penalties under Section 1401, which of the following shall be served if the offender fails to pay the fine? a. main imprisonment b. subsidiary imprisonment c. perpetual disqualification to vote d. the penalty which is next higher in degree 16. Upon trial for violation of Section 1401 of Republic Act No. 10863, each act of unlawful importation or exportation shall be deemed as a separate offense. The rights and privileges provided in the Act for the importers, consignees, exporters, service providers, third parties and other third parties who committed this offense shall be revoked. a. Both statements are correct. b. Both statements are incorrect c. The first statement is correct, but the second statement is incorrect. d. The first statement is incorrect, but the second statement is correct. 17. Which of the following penalties shall be imposed when the crime of serious physical injuries shall have been committed by reason or on the occasion of the unlawful importation? a. prision minor b. reclusion temporal c. prision mayor d. reclusion perpetua 18. Which of the following penalties shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation? a. prision minor b. reclusion temporal c. prision mayor d. reclusion perpetua 19. When the owner, importer or consignee of any imported goods, or the agent of either, falls or refuses, upon lawful demand in writing by any customs officer to appear, lawfully depose, or submit to examination or to answer any material question or refuses to produce records, accounts or invoices in possession pertaining to the value, classification or disposition of the goods in question and deemed material in assessing the same, the District Collector shall assess a surcharge of of the goods which is the subject of the importation. a. 30% on the dutiable value b. 30% on the landed cost c. 20% on the dutiable value d. 20% on the landed cost 20. Any person who makes or attempts to make any entry of imported or exported goods by means of any false or fraudulent statement, document or practice or knowingly and willfully files any false or fraudulent claim for payment of drawback or refund of duties shall, for each act, be punished in accordance with the penalties prescribed in CMTA. Which of the following sections provides for this law? a. Section 1401 b. Section 1412 c. Section 1408 d. Section 1403 21. Whenever dutiable goods are not declared by any person arriving within the Philippines, such goods shall be seized. Such person may obtain release of such goods, if not imported contrary to any law. How much surcharge must be paid in addition to all duties, taxes and other charges due for the goods to be released? a. 30% of the dutiable value b. 30% of the landed cost c. 20% of the dutiable value d. 20% of the landed cost 22. How much fine shall be imposed on any vessel, seacraft, or aircraft arriving within the limits of a Customs District from a foreign port which departs before undergoing customs formalities, without being compelled to do so by necessity? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 23. Any vessel, seacraft, or aircraft arriving within the limits of a Customs District from a foreign port should not depart before undergoing customs formalities. Which of the following cannot be considered a valid reason for not undergoing customs formalities before departure? a. stress of weather b. duress of enemies c. act of public enemy d. heavy rain 24. How much is the fine to be imposed if the master or pilot-in-command or any member of the complement of any vessel or aircraft arriving at the Philippine port obstructs or hinders any officer from lawfully going on board such vessel or aircraft for the purpose of enforcing the CMTA, or intentionally causes any officer to be so obstructed or hindered? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 25. Upon arrival at a Philippine port, how much is the fine to be imposed to the owner or operator of a vessel or aircraft if the master of a vessel or pilot-in- command of an aircraft engaged in a foreign trade who permits any person to board or leave the vessel or aircraft without the permission of the customs officer-in-charge? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 Assessment III 1. Upon the arrival within the limits of any Customs District of the Philippines of any vessel engaged in foreign trade, how much is the fine to be imposed to the owner or operator of a vessel if the master thereof permits any part of the cargo to be unloaded before arrival at the port of entry, and without authority from a proper customs officer, the owner, operator, or agent of such vessel? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 2. Upon the arrival within the limits of any Customs District of the Philippines of any aircraft engaged in foreign trade, how much is the fine to be imposed to the owner or operator of an aircraft if the pilot-in-command thereof permits any part of the cargo to be unloaded before arrival at the airport of entry, and without authority from a proper customs officer, the owner, operator, or agent of such aircraft? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 3. Upon arrival within the limits of any Customs District of the Philippines of any vessel engaged in foreign trade, how much is the fine to be imposed to the owner or operator of a vessel if the master thereof permits any part of the cargo to be unloaded before arrival at the port of entry due to necessity, the owner, operator, or agent of such vessel? a. shall be liable for a fine of net less than P500,000.00 but not more than P2,000,000.00 b. shall be penalized with a fine not less than P100,000.00 but not more than P300,000.00 c. shall be penalized with a fine less than P100,000.00 but not more than P300,000.00 d. shall not be penalized with a fine 4. Upon arrival within the limits of any Customs District of the Philippines of any aircraft engaged in foreign trade, how much is the fine to be imposed to the owner or operator of an aircraft if the pilot-in-command thereof permits any part of the cargo to be unloaded before arrival at the airport of entry due to necessity, the owner, operator, or agent of such aircraft? a. shall be liable for a fine of net less than P500,000.00 but not more than P2,000,000.00 b. shall be penalized with a fine not less than P100,000.00 but not more than P300,000.00 c. shall be penalized with a fine less than P100,000.00 but not more than P300,000.00 d. shall not be penalized with a fine 5. How much is the fine to be imposed upon the owner or operator of any vessel from which cargo is discharged upon arrival in the Philippines at a place other than that designated by the District Collector? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 6. How much is the fine to be imposed upon the owner or operator of any aircraft from which cargo is discharged upon arrival in the Philippines at a place other than that designated by the District Collector? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 7. Nothing in Section 1409 of CMTA shall prevent the owner, operator, or agent of the vessel to transfer and discharge at another port of entry in case of port congestion or other exceptional circumstances at the intended port of discharge, but only after securing the permission of both ports. Who approves such transfer and discharge? a. President of the Philippines b. Commissioner of Customs c. Secretary of Finance d. Collector of Customs 8. What is the penalty to be imposed on the owner or operator of any vessel from which cargo is discharged upon arrival in the Philippines at a time or place other than that designated by the District Collector due to accident? a. shall be penalized with a fine not less than P100,000.00 but not more than P300,000.00 b. shall be penalized with a fine less than P100,000.00 but not more than P300,000.00 c. shall be penalized with a fine not less than P1,000,000.00 but not more than P3,000,000.00 d. shall not be penalized with a fine 9. What is the penalty to be imposed on the owner or operator of any aircraft from which cargo is discharged upon arrival in the Philippines at a time or place other than that designated by the District Collector due to accident? a. shall be penalized with a fine not less than P100,000.00 but not more than P300,000.00 b. shall be penalized with a fine less than P100,000.00 but not more than P300,000.00 c. shall be penalized with a fine not less than P1,000,000.00 but not more than P3,000,000.00 d. shall not be penalized with a fine 10. How much is the fine to be imposed to the owner or operator of a vessel when the master of a vessel engage mod in foreign trade fails to submit to the District Collector at the time of entry of the vessel the register or other documents in lieu thereof, together with the clearance and other documents granted by the customs officers to the vessel at the last foreign port of departure, or fails to exhibit any certificate or other documents required to be then exhibited? a. not-less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 11. How much is the fine to be imposed to the owner or operator of an aircraft when the pilot-in-command of an aircraft engaged in foreign trade fails to submit to the District Collector at the time of entry of the aircraft the register or other documents in lieu thereof, together with the clearance and other documents granted by the customs officers to the aircraft at the last foreign airport of departure, or fails to exhibit any certificate or other documents required to be then exhibited? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 12. How much is the fine to be imposed on the owner, operator, or agent of a vessel arriving at a port in the Philippines bearing cargo consisting of firearms, gunpowder, cartridges, and dynamite not contained in the manifest of the vessel? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 13. How much is the fine to be imposed on the owner, operator, or agent of an aircraft arriving at an airport of entry in the Philippines bearing cargo consisting of explosives, munitions or equipment of war which are concealed on board? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 14. How much is the fine for failure to transmit the electronic manifest within the required time as may be prescribed by the Bureau, prior to arrival of the carrying vessel at the port of entry shall make the owner, operator, or agent of the vessel? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 15. How much is the fine for failure to transmit the electronic manifest within the required time as may be prescribed by the Bureau, prior to arrival of the carrying aircraft at the airport of entry shall make the owner, operator, or agent of the aircraft? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 16. How much is the fine to be imposed if the transit time from port of origin to port of entry is at least seventy-two (72) hours, the shipping or forwarding agent of the carrier or the vessel who fails to submit the manifest at least twenty-four (24) hours before entry? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 17. How much is to on agent when any parkasting goods mentioned in the fine to be imposed on an ended at the port of destination is not unload in the manifest meant to be used, unless the disappearance of the package or the goods in questo of the not due to the negligence of the master of the vessel and is explained to the satisfaction of the District Collector? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 18. How much is the fine to be imposed on an agent when any package or goods mentioned in the manifest meant to be unloaded at the airport of destination is not unloaded upon the arrival of the aircraft, unless the disappearance of the package or the goods in question was not due to the negligence of the pilot in-command of the aircraft and is explained to the satisfaction of the District Collector? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 19. How much is the fine to be imposed on the owner, operator, or agent of a vessel when a package or goods listed in the manifest does not tally materially in character or otherwise with the description thereof in the manifest? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 20. How much is the fine to be imposed on the owner, operator, or agent of an aircraft when a package or goods listed in the manifest does not tally materially in character or otherwise with the description thereof in the manifest? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 21. What is the fine to be imposed if the gross weight of goods or package described in the manifest or bill of lading exceeds the declared weight by more than ten percent, and such discrepancy was due to the negligence of the master, the owner, employee, operator or agent of the importing vessel? a. not more than 20% of the value of the package or goods b. 25% of the value of the package or goods c. twice the value of the package or goods d. treble the value of the package or goods 22. How much is the fine to be imposed on the owner, operator or agent of the vessel when their vessel arriving from a foreign port is compelled by necessity to unload in another port other than the port of entry and permission is granted for the unloading of the vessel or the delivery of any part of the cargo and it shall be found that there is discrepancy between the cargo unloaded and the report of the master and such discrepancy is not satisfactorily explained? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 23. How much is the fine to be imposed on the owner, operator or agent of the aircraft when their aircraft arriving from a foreign airport is compelled by necessity to unload in another airport other than the airport of entry and permission is granted for the unloading of the aircraft or the delivery of any part of the cargo and it shall be found that there is discrepancy between the cargo unloaded and the report of the pilot-in-command and such discrepancy is not satisfactorily explained? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 24. When a vessel arriving from a foreign port is compelled by negrasited bunload in another port other than the portis entry and permission is granted by for the unloading of than the port of delivery of any part of the dergo and it shall be founding of the vessel of the between the cargo uploaded and the report of the master hand such discrepancy is not satisfactory explained, the owner, operator or agent of the vessel shall be liable for a fine. a. Secretary of Finance b. Commissioner of Customs c. District Collector d. Deputy Collector for Operations 25. A master, pilot-in-command or other officer, owner or agent of any vessel or aircraft trading with or within the Philippines who has knowledge of the commission of fraud that shall result in the loss or diminution of customs revenue but fails to report all information relative thereto to the District Collector shall be penalized. How long may the violator be imprisoned? a. not less six months and one day but not more than one year b. less than six months and one day but not more than one year c. not less than one year and one day but not more than one year d. less than one year and one day but not more than one year 26. When an aircraft arriving from a foreign airport is compelled by necessity to unload in another airport other than the airport of entry and permission is granted by for the unloading of the aircraft or the delivery of any part of the cargo and it shall be found that there is discrepancy between the cargo unloaded and the report of the pilot-in-command and such discrepancy is not satisfactory explained, the owner, operator or agent of the aircraft shall be liable for a fine. a. Secretary of Finance b. Commissioner of Customs c. District Collector d. Deputy Collector for Operations 27. A master, pilot-in-command or other officer, owner or agent of any vessel or aircraft trading with or within the Philippines who has knowledge of the commission of fraud that shall result in the loss or diminution of customs revenue but fails to report all information relative thereto to the District Collector shall be penalized. How much is the fine to be imposed? a. not less than P100,000.00 but not more than P300,000.00 b. less than P100,000.00 but not more than P300,000.00 c. not less than P300,000.00 but not more than P500,000.00 d. less than P300,000.00 but not more than P500,000.00 28. What is the penalty to be imposed on a master, pilot-in-command or other officer, owner or agent of any vessel or aircraft trading with or within the Philippines who has knowledge of the commission of fraud that shall result in the loss or diminution of customs revenue but fails to report all information relative thereto to the District Collector? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 29. How much is the fine to be imposed on the owner or operator of such vessel or aircraft when the master or pilot-in-command of its vessel or aircraft loaded with goods makes a false statement as to the next destination of such vessel or aircraft when that information is required by a customs officer? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than 1P2,000,000.00 30. The arrival of a vessel or aircraft at a different port other than the one it had been originally authorized and cleared for without having been impelled to do so by necessity, shall be prima facie proof that- a. the statement of the actual destination of the vessel or aircraft was false b. the original statement of the actual destination of the vessel or aircraft was false c. the statement of the actual destination of the vessel or aircraft was not declared d. the original statement of the actual destination of the vessel or aircraft was unknown 31. How much is the fine to be imposed on a person who, without authority affixes or attaches a customs seal, fastening, or any mark, to any vessel, aircraft, vehicle, warehouse, or package? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 32. How much is the fine to be imposed on a person who, without authority affixes or attaches a fastening purporting to be a customs seal, to any vessel, aircraft, vehicle, warehouse, or package? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 33. How long is the penalty of imprisonment for a person who, without authority affixes or attaches a customs seal, fastening, or any mark, or fastening purporting to be a customs seal, to any vessel, aircraft, vehicle, warehouse, or package? a. not less 6 months and one day but not more than one year b. less than 6 months and one day but not more than one year c. not less than one year and one day but not more than one year d. less than one year and one day but not more than one year 34. What is the penalty to be imposed on a person who, without authority affixes or attaches a customs seal, fastening, or any mark, or fastening purporting to be a customs seal, to any vessel, aircraft, vehicle, warehouse, or package? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 35. How much is the fine to be imposed on the owner, operator, or agent of the vessel or aircraft if any seal placed by a customs officer upon any vessel or aircraft or compartment thereof, or upon any box, trunk or other package of goods on board is broken? a. not less than P100,000.00 but not exceeding P300,000.00 b. not less than P100,000.00 but not exceeding P300,000.00 for each broken or destroyed seal c. exceeding P100,000.00 but not more than P500,000.00 d. not less than P500,000.00 but not more than P1,000,000.00 36. How much is the fine to be imposed on the owner, operator, or agent of the vessel if any lock placed by a customs officer upon any hatch door, or other means of communication in the hold of a vessel, or other part thereof for the security of the same during the night time, is unlawfully opened, broken or removed, or if any of the goods contained in the hold or in the other compartments so secured is clandestinely abstracted and landed? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less P500,000.00 but not more than P2,000,000.00 37. How much is the fine to be imposed on the owner, operator, or agent of the aircraft if any fastening device placed by a customs officer upon any hatch door, or other means of communication in the hold of an aircraft, or other part thereof for the security of the same during the night time, is unlawfully opened, broken or removed, or if any of the goods contained in the hold or in the other compartments so secured is clandestinely abstracted and landed? a. not less than P100,000.00 but not exceeding P300,000.00 b. exceeding P100,000.00 but not more than P500,000.00 c. not less than P500,000.00 but not more than P1,000,000.00 d. not less thanP500,000.00 but not more than P2,000,000.00 38. What is the penalty to be imposed on any person who without authority, wilfully removes any customs seal or other fastening or mark placed upon any vessel containing merchandise or baggage in bond or in customs custody? a. Penalty under Section 1240 b. Penalty under Section 1412 c. Penalty under Section 1402 d. Penalty under Section 1420 39. What is the penalty to be imposed on any person who without authority, willfully defaces or alters any customs seal placed upon any warehouse containing merchandise or baggage in bond or in customs custody? a. Penalty under Section 1240 b. Penalty under Section 1412 c. Penalty under Section 1402 d. Penalty under Section 1420 40. What is the penalty to be imposed on any person who without authority, willfully breaks any fastening placed upon any package containing merchandise or baggage in bond or in customs custody? a. Penalty under Section 1240 b. Penalty under Section 1412 c. Penalty under Section 1402 d. Penalty under Section 1420 ASSESSMENT IV 1. Mr. Juancho Calindig removed his imported goods stored in a customs public bonded warehouse without the appropriate withdrawal permit. How much is the surcharge to be paid by Mr. Calindig who causes the unauthorized withdrawal of imported goods stored from a CBW? a. 25% of duties, taxes, customs fees, and charges due b. 50% of duties, taxes, customs fees, and charges due c. 25% of duties, taxes, customs fees, and charges, found to be due and unpaid d. 50% of duties, taxes, customs fees, and charges, found to be due and unpaid 2. If the delinquency under Section 1422 of CMTA lasts for more than one year, the surcharge mentioned in Question No. 1 shall be - a. increased to 25% of the unpaid duties and taxes annually b. increased by 25% of the unpaid duties and taxes annually c. increased by 25% annually d. increased to 25% annually 3. If the unauthorized withdrawal of imported goods stored from a CBW is attended with fraud, who shall be held liable under the pertinent provision of the Customs Modernization and Tariff Act? a. Warehouseman b. account officer c. warehouse operator d. importer of the withdrawn goods 4. For failure to pay the duties, taxes and other charges of an assessment lasts for more than one year, the surcharge shall be - a. increased by twenty-five percent b. increased to twenty-five percent c. increased to fifty percent d. increased by fifty percent 5. If the unauthorized withdrawal of imported goods stored from a CBW is done through submission of a fake or altered withdrawal permit, who shall be held liable under the pertinent provision of the Customs Modernization and Tariff Act? a. Warehouseman b. account officer c. warehouse operator d. importer of the withdrawn goods 6. If the unauthorized withdrawal of imported goods stored from a CBW is attended with fraud, the person concerned shall be held liable under the pertinent provision of Republic Act No. 10863, without prejudice to - a. applicable criminal charges b. the suspension or revocation of the warehousing privileges granted by the Bureau of Customs c. administrative case against the importer d. civil case against the operator 7. Any person who fraudulently conceals, removes, or repacks merchandise in any warehouse or fraudulently alters, defaces, or obliterates any mark or numbers placed upon packages deposited in such warehouse, or shall aid or abet any such acts, shall be punished. What specific Section in the CMTA prescribes the penalties for this offense? a. Section 1401 b. Section 1412 c. Section 1410 d. Section 1418 8. Pursuant to Section 1423 of CMTA, what shall be done to any merchandise so concealed, removed, or repacked, or packages upon which marks, numbers or the values thereof have been so altered, defaced, or obliterated? a. seized in favor of the government b. confiscated in favor of the government c. forfeited in favor of the government d. stored in favor of the importer 9. For failure to pay the duties, taxes and other charges of an assessment within fifteen days from date of final assessment, how much surcharge on the total assessed amount or balance thereon shall be added and collected? a. ten percent b. twenty percent c. twenty-five percent d. fifty percent 10. Upon breach of security required to be filled under the CMTA, who may accept in satisfaction thereof a smaller sum than that mentioned in the penalty clause of the security, but in no case less than the amount necessary to indemnify the government for the damage occasioned by such breach? a. the Secretary of Finance subject to the approval of the Court of Tax Appeals b. the Secretary of Finance subject to the approval of the President of the Philippines c. the Commissioner of Customs subject to the approval of the Secretary of Finance d. the District Collector subject to the approval of the Commissioner of Customs 11. Any person who enters any warehouse, or any vehicle loaded with or containing merchandise with intent to unlawfully removed from any or baggage merchandise or baggage in such vessels, vehicle or warehouse or otherwise in customs custody or control, or any person who receives or transports any merchandise or baggage unlawfully removed from any such vessel, vehicle or warehouse, or shall aid or abet such removal shall suffer penalties. What specific Section in the CMTA prescribes the penalties for this offense? a. Section 1412 b. Section 1410 c. Section 1420 d. Section 1401 12. How long shall be the imprisonment of a person who fails to keep all the records of importations or books of accounts, business and computer systems and all customs commercial data in the manner prescribed under CMTA? a. not less than 30 days and 1 day but not more than 1 year b. less than 3 years and 1 day but not more than 6 years c. not less than 3 years and 1 day but not more than 6 years d. less than 6 years and 1 day but not more than 12 years 13. How much is the fine to be imposed on a person who fails to keep all the records of importations or books of accounts, business and computer systems and all customs commercial data in the manner prescribed under CMTA? a. not less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. One Million Pesos d. not less than P500,000.00, but not more than P1,000,000.00 14. What is the penalty to be imposed on a person who fails to keep all the records of importations or books of accounts, business and computer systems and all customs commercial data in the manner prescribed under CMTA? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 15. How long shall be the imprisonment of importers who deny an authorized customs officer full and free access to such records, books of accounts, business and computer systems, and all customs commercial data including payment records? a. imprisonment of not less than 30 days and 1 day but not more than 1year b. imprisonment of not less than 3 years and 1 day but not more than 6 years c. imprisonment of not less than 3 years and 1 day but not more than 6 years d. imprisonment of not less than 6 years and 1 day but not more than 12 years 16. How long shall be the imprisonment of customs brokers who deny an authorized customs officer full and free access to such records, books of accounts, business and computer systems, and all customs commercial data including payment records? a. imprisonment of not less than 30 days and 1 day but not more than 1 year b. imprisonment of not less than 3 years and 1 day but not more than 6 years c. imprisonment of not less than 3 years and 1 day but not more than 6 years d. Imprisonment of not less than 6 years and 1 day but not more than 12 years 17. How much shall be the fine to be imposed on importers who deny an authorized customs officer full and free access to such records, books of accounts, business and computer systems, and all customs commercial data including payment records? a. not less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. One Million Pesos d. not less than P500,000.00, but not more than P1,000,000.00 18. How much shall be the fine to be imposed on customs brokers who deny an authorized customs officer full and free access to such records, books of accounts, business and computer systems, and all customs commercial data including payment records? a. not less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. One Million Pesos d. not less than P500,000.00, but not more than P1,000,000.00 19. What shall be the penalty to be imposed on importers and brokers who deny an authorized customs officer full and free access to such records, books of accounts, business and computer systems, and all customs commercial data including payment records? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 20. The law provides for the punishment of any person who willfully conceals or destroys any invoice, book, or document relating to any goods liable to duty after an inspection thereof has been demanded by the District Collector or at any time conceals or destroys any such invoice, book, or document for the purpose of suppressing any evidence of fraud therein contained. How long shall be the imprisonment thereof? a. imprisonment of not less than 30 days and 1 day but not more than 1 year b. imprisonment of not less than 3 years and 1 day but not more than 6 years c. imprisonment of not less than 6 years and 1 day but not more than 12 years d. imprisonment of not less than 3 years and 1 day but not more than 6 years 21. The law provides for the punishment of any person who willfully conceals any invoice, book, or document relating tonny goods liable to duty after an inspection thereof has been demanded by the District Collector or at any time conceals any such invoice, book, or document for the purpose of suppressing any evidence of fraud therein contained. How much shall be the fine thereof? a. not less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. not less than P500,000.00, but not more than P1,000,000.00 d. not more than P1,000,000.00 22. The law provides for the punishment of any person who willfully destroys any invoice, book, or document relating to any goods liable to duty after an inspection thereof has been demanded by the District Collector or at any time destroys any such invoice, book, or document for the purpose of suppressing any evidence of fraud therein contained. How much shall be the fine thereof? a. not less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. not less than P500,000.00, but not more than P1,000,000.00 d. not more than P1,000,000.00 23. The law provides for the punishment of any person who willfully conceals any invoice, book, or document relating to any goods liable to duty after an inspection thereof has been demanded by the District Collector for the purpose of suppressing any evidence of fraud therein contained. What shall be the penalty thereof? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 24. The law provides for the punishment of any person who willfully destroys any invoice book, or document relating to any goods liable to duty after an Collector for the inspection thereof has been demanded therein contained. What shall be the penalty thereof? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 25. M/V SuperShuttle is a Vietnamese flag cargo vessel transporting rice from Vietnam to the Philippines. Last month, the vessel arrived and anchored at the Port of Calapan instead of Port of Batangas, its port of destination. How much is the fine to be imposed on the owner or operator of M/V SuperShuttle for anchoring at any dock, pier, wharf, quay, or bulkhead other than a port of entry in the Philippines? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for overseas vessels b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 26. For transporting hazardous waste, the owner or operator of a vessel, aircraft or train shall be liable for a fine as provided under the otherwise known as the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". a. Paris Convention and Republic Act No. 10863 b. WCO Convention and Republic Act No. 1990 c. Basel Convention and Republic Act No. 6969 d. Uruguay Round and Republic Act No. 8181 27. How much is the fine to be imposed on the owner or operator of a vessel for dumping of garbage or slops over the sides of vessel within 3 miles from the nearest coastline? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 28. How much fine shall be imposed on the owner or operator of a vessel for dumping kerosene in the bay or at the piers within three (3) miles from the nearest coastline? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 29. How much fine shall be imposed on the owner or operator of an aircraft for causing spread of crude oil in the bay or at the piers within three (3) miles from the nearest coastline? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 30. How much fine shall be imposed on the owner or operatoregulatorssel for loading gasoline at a place other than that designated by the regulations? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 31. How much fine shall be imposed on the owner or operator of an aircraft for loading petroleum products at a place other than that designated by the regulations? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 32. How much fine shall be imposed on the owner or operator of an aircraft for causing the emission and spread of harmful gas? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 33. How much is the fine shall be imposed on the owner or operator of a vessel for causing the emission and spread of harmful chemicals? a. a fine of not less than P500,000.00 but not more than P1,000,000.00 for each offense b. a fine of not less than P1,000,000.00 but not more than P5,000,000 for each offense c. a fine of not less than P1,000,000.00 but not more than P10,000,000.00 for each offense d. a fine of not less than P5,000,000.00 but not more than P10,000,000 for each offense 34. For transporting toxic substances, the owner or operator of a vessel, aircraft or train shall be liable for a fine as provided under the otherwise known as the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". a. Paris Convention and Republic Act No. 10863 b. WCO Convention and Republic Act No. 1990 c. Basel Convention and Republic Act No. 6969 d. Uruguay Round and Republic Act No. 8181 35. For transporting radioactive waste, the owner or operator of a vessel, aircraft or train shall be liable for a fine as provided under the otherwise known as the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". a. Paris Convention and Republic Act No. 10863 b. WCO Convention and Republic Act No. 1990 c. Basel and Republic Act No. 6969 d. Uruguay Round and Republic Act No. 8181 ASSESSMENT V 1. The owner or operator of MV Sohe Pahn transporting radioactive waste from Europe to the Philippines shall be liable for a fine as provided under the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". Which of the following is the penalty? a. seizure of the vessel b. forfeiture of the vessel in favor of the government c. a fine equivalent to thrice the value of the vessel and the cargo d. both band c 2. The owner or operator of Azure Airways transporting toxic substances from Africa to the Philippines shall be liable for a fine as provided under the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". Which of the following is the penalty? a. seizure of the aircraft b. forfeiture of the aircraft in favor of the government c. a fine equivalent to thrice the value of the aircraft and the cargo d. both band c 3. The owner or operator of a train transporting hazardous waste shall be liable for a fine as provided under the "Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990". Which of the following is the penalty? a. seizure of the vessel b. forfeiture of the vessel in favor of the government c. a fine equivalent to thrice the value of the vessel and the cargo d. both b and c 4. What is the penalty to be imposed to any person who violates any other provision of the CMTA, or the rules and regulations issued pursuant thereto? a. less than 30 days and one day but not more than 1 year b. not less than 3 years and one day but not more than 6 years c. not less than 30 days and one day but not more than 1 year d. less than 6 years and one day but not more than 12 years 5. How much is the fine to be imposed to any person who violates any other provision of the CMTA, or the rules and regulations issued pursuant thereto? a. less than P100,000.00 but not more than P300,000.00 b. not less than P300,000.00 but not more than P1,000,000.00 c. not less than P100,000.00 but not more than P300,000.00 d. not less than P500,000.00, but not more than P1,000,000.00 6. What is the penalty to be imposed to any person who violates any other provision of the CMTA, or the rules and regulations issued pursuant thereto? a. a fine b. imprisonment c. either a or b d. both a and b e. fine or imprisonment or both 7. What is the penalty to be imposed to an officer of the Bureau or of any other agency of the government charged with the enforcement of the provisions of this Act, who shall be found guilty of willfully neglecting to give receipts, as required by law, for any sum collected in the performance of duty? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. a fine of not less than P500,000.00, but not more than P1,000,000.00 d. all of these 8. What is the penalty to be imposed to an agent of the Bureau or of any other agency of the government charged with the enforcement of the provisions of this Act, who shall be found guilty of willfully neglecting to give receipts, as required by law, for any sum collected in the performance of duty? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. a fine of not less than P500,000.00, but not more than P1,000,000.00 d. all of these 9. What is the penalty to be imposed to an agent of the Bureau or of any other agency of the government charged with the enforcement of the provisions of this Act, who shall be found guilty of willfully neglecting to perform any of the duties enjoined by law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. a fine of not less than P500,000.00, but not more than P1,000,000.00 d. all of these 10. What is the penalty to be imposed to an employee of the Bureau or of any other agency of the government charged with the enforcement of the provisions of this Act, who shall be found guilty of willfully neglecting to perform any of the duties enjoined by law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. a fine of not less than P500,000.00, but not more than P1,000,000.00 d. all of these 11. An employee of the Bureau or of any other government agency of the government charged who shall be found guilty of unlawfully disclosing confidential information gained during any investigation for personal gain shall be penalized with the following except: a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 12. Every agent of the Bureau or of any other agency of the government charged who shall be found guilty of unlawfully disclosing confidential information gained during any audit for personal gain shall be penalized with the following, except- a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 13. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of attempting, without authority, to collect directly or indirectly as payment or otherwise, any sum of money or other thing of value for the compromise of any charge or complaint for any violation or alleged violation of law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 14. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the goy effiment charged who shall be found guilty of attempting, withoy of the goy to collect directly or indirectly as payment of otherwise, any sum of money of other thing of value for the adjustment of any charge or complaint for any violation or alleged violation of law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 15. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of attempting, without authority, to collect directly or indirectly as payment or otherwise, any sum of money or other thing of value for the settlement of any charge or complaint for any violation or alleged violation of law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 16. What is the penalty to be imposed to an officer of the Bureau or of any other agency of the government charged who shall be found guilty of failing to report knowledge or information to their superior officer about an act or acts of fraud committed in revenue collection as required by law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 17. What is the penalty to be imposed to an agent of the Bureau of any other agency of the government who shall be found guilty of failing to report knowledge or information to their superior to their superior officer about an act or acts of fraud committed in revenue collection as required by law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 18. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of signing for any false entry or entries in any book? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 19. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of designedly permitting the violation of the law any other person? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 20. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of providing an opportunity for any person to defraud the government of customs revenue? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. righetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 21. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of colluding with another or others to defraud the customs revenue? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 22. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of willfully neglecting to give receipts, as required by law, for any sum collected in the performance of duty? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 23. What is the penalty to be imposed to every officer, agent, or employee of the Bureau or of any other agency of the government charged who shall be found guilty of knowingly demanding other or greater sums that are authorized by law except as by law prescribed, for the performance of any duty? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 24. What is the penalty to be imposed to every officer, agent or employee of the Bureau or of any other agency of the government charged who shall be found guilty of receiving any fee, compensation, or reward except as by law prescribed, for the performance of any duty? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 25. What is the penalty to be imposed to an employee of the Bureau of Customs charged and who shall be found guilty of extortion? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 26. What is the penalty to be imposed to an employee of any other agency of the government charged and who shall be found guilty of extortion? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 27. What is the penalty to be imposed to an agent of the Bureau of Customs charged and who shall be found guilty of willful oppression under color of law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 28. What is the penalty to be imposed to an agent of any other agency of the government charged and who shall be found guilty of willful oppression under color of law? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. perpetual disqualification to hold public office, from exercising the right to vote and to participate in any public election c. fine of less than P500,000.00, but not more than P1,000,000.00 d. forfeiture of separation and retirement benefits 29. Ms. Marivic Baluarte is an employee of the Bureau of Customs assigned at PIAD. Which of the following is not a penalty to be imposed to her if she has knowledge of any fraud committed against the government pertaining to customs revenue, and fails to report all information relative thereto to the District Collector? a. imprisonment of not less than 6 years and 1 day but not more than 12 years b. a fine of not exceeding P500,000.00 c. perpetual disqualification to hold public office, to vote and to participate in any election d. forfeiture of all the benefits of the offender due from service in the government, including separation and retirement benefits 30. Mr. Charles Guarte is an employee of the Bureau of Customs assigned at IAS. What is the additional penalty he may suffer if he fails to report to the District Officer all information relative to any fraud committed against the government pertaining to customs revenue with which he has knowledge upon? a. perpetual disqualification to hold public office, to vote and to participate in any election b. forfeiture of separation benefits c. forfeiture of retirement benefits d. all of the these ASSESSMENT VI 1. How much is the penalty to be imposed for the lifting of impliedly abandoned goods with Decree of Abandonment if the reason for the request is failure to lodge the goods declaration after the lapse of the original prescribed period for lodgement? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php10,000.00 2. Who has the responsibility to issue a Decree of Abandonment against goods impliedly abandoned after the lapse of the prescribed period? a. Commissioner of Customs b. Deputy Commissioner, EG c. District Collector d. Chief, Law Division 3. How much is the penalty to be imposed for the lifting of impliedly abandoned goods with Decree of Abandonment if the reason for the request is failure to pay the assessed duties and taxes within the prescribed period? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d Php10,000.00 4. How much is the penalty to be imposed for the lifting of impliedly abandoned goods with Dete porty to be imposed the reason for the request is failure to pay the assessed duties and taxes in case of regulated goods which are subject the order indesinted period from receipt of the Order of Release and Lifting the Alert or Order Lifting the Alert? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php30,000.00 5. How much is the penalty to be imposed for the lifting of impliedly abandoned goods without Decree of Abandonment if the reason for the request is failure to submit the required documents, permits or clearances, or information in case of Provisional Goods Declaration within the prescribed period? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php30,000.00 6. How much is the penalty to be imposed for the lifting of impliedly abandoned goods without Decree of Abandonment if the reason for the request is failure to lodge the goods declaration after the lapse of the original prescribed period for lodgement? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php10,000.00 7. How much is the penalty to be imposed for the lifting of impliedly abandoned goods with Decree of Abandonment if the reason for the request is failure to lodge the goods declaration after the lapse of the approved extension of fifteen calendar days? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php10,000.00 8. How much is the penalty to be imposed for the lifting of impliedly abandoned goods without Decree of Abandonment if the reason for the request is failure to pay the assessed duties and taxes in case of regulated goods which are subject of an alert order within the prescribed period from receipt of the Order of Release and Lifting the Alert or Order Lifting the Alert? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php30,000.00 9. How much is the penalty to be imposed for the lifting of impliedly abandoned goods without Decree of Abandonment if the reason for the request is failure to lodge the goods declaration after the lapse of the approved extension of fifteen calendar days? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php10,000.00 10. How much is the penalty to be imposed for the lifting of impliedly abandoned goods with Decree of Abandonment if the reason for the request is failure to submit the required documents, permits or clearances, or information in case of Provisional Goods Declaration within the prescribed period? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php30,000.00 11. How much is the penalty to be imposed for the lifting of impliedly abandoned goods without Decree of Abandonment if the reason for the request is failure to pay the assessed duties and taxes within the prescribed period? a. Php25,000.00 b. Php20,000.00 c. Php15,000.00 d. Php10,000.00 12. How much is the penalty to be imposed for filing a request for proceeds from sale of an impliedly abandoned goods? a. Php30,000.00 b. 20% of the proceeds c. Either a or b d. A or b, whichever is higher 13. What is the prescribed period for a claimant to file a request for the proceeds of the sale of his impliedly abandoned goods at the Office of the District Collector? a. Within a period of 30 calendar days from payment of the auction price by the winning bidder b. Within a period of 60 calendar days from payment of the auction price by the winning bidder c. Within a period of 30 calendar days after the successful public auction d. Within a period of 60 calendar days after the successful public auction 14. The owner, importer or consignee may request to lift or set aside the Decree of Abandonment. He may also claim the impliedly abandoned goods by paying the fees and charges therefor. a. Both statements are correct. b. Both statements are incorrect. c. The first statement is correct but the second one is incorrect. d. The first statement is incorrect but the second one is correct. 15. The implied abandonment of goods may be lifted by the District Collector upon request of the owner, importer or consignee, subject to the payment of fees and charges in accordance with the schedule provided under CAO No. 13- 2020. If the goods are subject of an Alert Order, clearance from the Collector's Office shall be secured. a. Both statements are correct. b. Both statements are incorrect. c. The first statement is correct but the second one is incorrect. d. The first statement is incorrect but the second one is correct. 16. Goods not withdrawn from a CBW may be impliedly abandoned. Vera Xuan Enterprises imported fresh apples and stored them in CBW #14344. Such apples were discharged at the Port of Manila last September 12, 2022 and were brought to CBW #14344 on September 14, 2022. Upon inspection on December 20, 2022, customs found out the VXE's apples were still stored in the warehouse. Thus, the apples were declared impliedly abandoned. What is the reason for such declaration? a. Failure to lodge a goods declaration within the prescribed period b. Failure to file documents within the prescribed period c. Failure to withdraw the goods within the prescribed period d. It is wrong to declare the apples as impliedly abandoned for there is no violation of law. 17. What is the prescribed period for claiming mail matters before it can be declared as impliedly abandoned? a. Within 30 calendar days from the third delivery of the notice card to the addressee or claimant b. After three failed delivery attempts c. Within 15 working days from the date of arrival d. Within 60 days from the date of arrival at the office of exchange 18. Goods not withdrawn from a CBW may be impliedly abandw 1434a Xuan Enterprises imported fresh apples and stored them in C12, 2024344. Such apples were discharged at the Port of Manila last September 12, 20 Ja and were brought to CBW #14344 on September 14, 2022. Upon inspection on 2023, customs found out the VXE's apples were still stored in the but there is an approved letter of three months extension to store. The apples were declared impliedly abandoned. What is the reason for such declaration? a. Failure to lodge a goods declaration within the prescribed period b. Failure to file documents within the prescribed period c. Failure to withdraw the goods within the prescribed period d. It is wrong to declare the apples as impliedly abandoned for there is no violation of law. 19. Who shall strictly monitor the period within which goods may be declared impliedly abandoned? a. Commissioner of Customs b. District Collector c. Customs broker d. COO III/COO V 20. What term do you refer to the submission of the hard copy of the goods declaration coupled with complete set of requisite supporting documents? a. Entry b. Filing c. Submission and acceptance of document d. Registration of goods declaration