Tariff Law Mockboard PDF

TARIFF LAW MOCKBOARD 1. Which one among the following Preferential Trade Agreements can be applied to originating goods traded between China and Australia? a. None of the choices are applicable b. The ACFTA c. The AANZETA d. The RCEP 2. All Contracting Parties to the HS Convention have similar goo...

TARIFF LAW MOCKBOARD 1. Which one among the following Preferential Trade Agreements can be applied to originating goods traded between China and Australia? a. None of the choices are applicable b. The ACFTA c. The AANZETA d. The RCEP 2. All Contracting Parties to the HS Convention have similar goods classification up to the 6-digit Subheading level. What is the highest Subheading level of goods classification does the Philippines and Thailand share? Both countries are Contracting Parties to the HS Convention. a. 6-digit Subheading level b. 11-digit Subheading level c. Alphanumeric Subheading level d. 8-digit Subheading level 3. Under which HS Chapter are plastic hair brushes classified? a. Chapter 39 (Plastics and articles thereof) b. Chapter 96 (Miscellaneous manufactured articles c. Chapter 97 (Works of art, collectors' pieces and antiques) d. Chapter 65 (Headgear and parts thereof) 4. The Tariff Reform Program (TRP) involves the ongoing reorganization and revision of the Philippine tariff system in order to make it more responsive to the demands of the economy by taking into consideration shifting trade patterns and technological improvements. What import duty rate is being reviewed during these TRPs? a. ATIGA rate of duty b. MFN rate of duty c. Rates of duty of Preferential Trade Agreements other than those of the ATIGA d. Rate of duty of special laws such as those in the Jewelry Industry Development Act of 1998 5. The Harmonized System Committee, which administers the HS Convention keeping it abreast of technical progress and international trade developments, is a working body of this intergovernmental organization. Which organization is being referred to? a. World Trade Organization b. World Customs Organization Cs c. Asia Pacific Economic Cooperation d. United Nations Conference on Trade and Development 6. Which of the following is the law that took effect on 05 March 2019 and titled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for other Purposes"? This law amended RA No. 8178, otherwise known as the "Agricultural Tariffication Act." a. The Anti-Quantitative Restriction Act of 2019 b. The Rice Quantitative Restrictions Act c. The Rice Tariffication Law d. The Agricultural Tariffication Law 7. Except for one, the following are considered as jewelry enterprises under the "Jewelry Industry Development Act of 1998" that are entitled to the assistance, counseling and other incentives of the Act. Which one is the exception? a. Jewelry retailers b. Refiners of precious metals c. Fabricators of imitation jewelries d. Enterprises engaged in gem cutting 8. What remark is indicated under Column 6 of the TAP-AHTN 2022 for a tariff line covering goods eligible for the preferential ATIGA rate of duty if originating only from Indonesia? a.. Except ID b. All c. All. Except those originating from ID d. Only for ID 9. The adoption of the latest HS amendments into our tariff nomenclature is approved by which one among the following government entities? a. The Tariff Commission b. The Department of Finance c. The NEDA Board d. The Bureau of Customs 10. ASEAN Member States are allowed to incorporate into their respective tariff nomenclatures national Subheadings as required by their domestic laws and which are not among the ASEAN Subheadings provided in the AHTN. Following the adoption of the HS/AHTN 2022 amendments into our tariff nomenclature, the Philippines have incorporated such national Subheading requirements in what way? a. As 11-digit Subheadings b. As 8-digit Subheadings c. As alphanumeric Subheadings d. As an annex to the TAP-AHTN CtrlAltDel Enterprises imported from the USA 10,000 units of refurbished laptops of various brands classified under AHTN code 8471.30.20. Each unit is bubble-wrapped and placed in a carton box. 11. Which GIRs were utilized in the classification of subject laptops? a. GIRs 1 and 5(b) b. GIRs 2(a) and 6 c. GIRs 3(b), 5(b) and 6 d. GIRs 1, 5(b) and 6 CtrlAltDel Enterprises imported from the USA 10,000 units of refurbished laptops of various brands classified under AHTN code 8471.30.20. Each unit is bubble-wrapped and placed in a carton box. 12. What is the applicable tariff rate for the subject importation? a. 0 MFN rate of duty b. 0 ATIGA rate of duty c. 0 GSP rate of duty d. 1% MFIN rate of duty 13. Except for one, the following are the grounds for modification of an Advance Ruling on Tariff classification. Which one is the exception? a. Whenever there is a change in material facts on which the Ruling was based on. b. When there are pertinent changes in the law or juridical decisions. c. When there are pertinent changes in government policies. d. When the Ruling has expired in its validity. 14. In an anti-dumping investigation pursuant to RA No. 8752, which of the following conducts the "Preliminary Determination" on the need for the imposition of a provisional anti-dumping duty on industrial goods? a. The DTI-BIS b. The Tariff Commission c. The DA d. The BOC 15. Except for one, the following are examples of non-tariff measures (NTMs) which are policy measures that can potentially have an economic effect on international trade in goods. Which one is the exception? a. Increase in the MFN rates of duty of locally produced goods. b. Imposition of Sanitary and Phytosanitary Measures (SPS) to restrict substances, ensuring food safety, and preventing the dissemination of diseases and pests. c. Imposition of trade remedy measures. d. Measures affecting competition such as the grant of exclusive or special preferences or privileges to one or more limited groups of economic operators. 16. Under RA No. 8752, this is referred to as a transaction where the price is not affected by any relationship between the buyer and the seller. Which of the following is being referred to? a. Competitive transaction b. Non-bias transaction c. Good faith transaction d. Arm's length transaction 17. The GATT developed rules for the Multilateral Trading System through eight (8) rounds of trade negotiations. The eight round was the most comprehensive round that eventually led to the creation of the WTO and the current set of WTO Agreements. What other name was given to the eighth round? a. Tokyo Round b. Uruguay Round c. Kennedy Round d. Dillon Round 18. Which of the following reviews is available to an affected party of an anti- dumping measure to be carried out on an accelerated basis for the purpose of determining individual margins of dumping for new exporters in the exporting country in question which have not exported the product during the period of investigation on which the measure was based? a. Interim Review b. Sunset Review c. New Shipper's Review d. Changed Circumstances Review 19. Under the WTO, which is defined as a commitment by WTO members not to increase a tariff rate beyond the tariff ceiling or maximum tariff rate to provide a stable and predictable basis for trade? a. Tariff locking b. Securing tariffs c. Status quo on tariffs d. Tariff binding 20. Under which of the following are Apple iPhone 15 Pro Max classified? a. Section XX / Chapter 96 b. Section XVI / Chapter 84 c. Section XVI / Chapter 85 d. Section XVII / Chapter 90 21. What trade remedy measure is imposed to offset any specific assistance provided by the government of the country of export in respect to the product imported into the Philippines conferring a benefit to the foreign exporter of said product? a. Anti-dumping duty b. Safeguard measure c. Special safeguard measure d. Countervailing measure 22. Entered into force on 22 February 2017, which of the following is the first multilateral trade agreement to be concluded since the establishment of the WTO and contains provisions for expediting the movement, release and clearance of goods, including goods in transit? a. Revised Kyoto Convention b. Trade Facilitation Agreement c. Kyoto Convention d. Customs Procedures Harmonization Agreement 23. Which is the highest policy-making body in ASEAN comprising the Heads of State or Government of ASEAN Member States? a. The ASEAN Council b. The ASEAN Economic Leaders' Meeting c. The ASEAN Coordinating Council d. The ASEAN Summit 24. A special safeguard measure is imposed on agricultural products when the import volume exceeds its trigger level or when the import price falls below a trigger price level. Which specific products can be imposed a special safeguard measure? a. All agricultural products under HS Chapter 1 to 24 b. Products marked "SSG" in Schedule LXXV of the Philippines (GATT Schedule of Concessions) c. Only on sensitive agricultural products, i.e., rice and sugar d. Only on agricultural products with quantitative restrictions 25. Which is the highest decision-making body of the WTO that reviews the ongoing work, provides political guidance and direction to that work, and sets the agenda for further work as necessary? a. Ministerial Conference b. General Council c. Summit d. Quadrennial Conference 26. Which Agreement was negotiated during the WTO Uruguay Round and covers agricultural products under HS Chapters 1 to 24 (excluding fish and fish products) plus certain products in Chapters 29, 33, 35, 38, 41, 43, 50, 51, 52, and 53 to establish a fair and market-oriented agricultural trading system? a. Non-Agricultural Market Access Agreement b. Agricultural Trading System Agreement c. Agricultural Products Trade Facilitation Agreement d. WTO Agreement on Agriculture 27. Which of the following administers the MAV or Minimum Access Volume set for agricultural products with the Secretary of Agriculture as the Chairman? a. MAV Council b. MAV Board c. MAV Management Committee d. MAV Secretariat 28. Which of the following refers to the document, signed by the governments of the 10 ASEAN Member States on 20 November 2007, providing the legal status and institutional framework for cooperation within the ASEAN region and towards the formation of the ASEAN Community? a. The ASEAN Depositary b. The ASEAN Charter c. The ASEAN Concord d. The ASEAN Blueprint 29. Which of the following is a trade bloc agreement that seeks to remove obstacles to freer trade among ASEAN Member States through the abolition of tariffs on traded goods and the removal of quantitative restrictions and other non-tariff barriers that limit the entry of import? a. The ASEAN Community b. The ASEAN Free Trade Area c. The ASEAN Trade in Goods Agreement d. The ASEAN Charter 30. Which of the following is the product group that was excluded by the Philippines under the ATIGA and not be subjected to reduction or elimination of import duties? a. Goods under Chapter 93 except those under Heading 93.07. b. None. All goods are included under the ATIGA. c. Radioactive goods under Chapter 28. d. All types of waste and scraps. 31. In line with the ATIGA, which of the following is intended to provide transparency on the trade and customs laws and procedures of all ASEAN Member States (AMS) and is an electronic interface through which the public can freely access the information available on the National Trade Repositories (NTs) of each AMS? a. The ASEAN Charter b. The ASEAN Single Window c. The ASEAN Trade Database d. The ASEAN Trade Repository 32. Except for one, the following are the requirements for a product to be eligible to the tariff concessions under the ATIGA. Which is the exception? a. The product must be in the Inclusion List of both Parties. b. The product must be an originating product conforming to the ATIGA Rules of Origin. c. The product must be classified under Schedule H of the exporting AMS. d. The product should be covered by a duly issued preferential Proof of Origin. 33. Which among the following Preferential Trade Agreements has an Early Harvest Program aimed to accelerate the implementation of said Agreement on goods classified under HS Chapters 1 to 8? a. The AKFTA Agreement b. The ACFTA Agreement c. The RCEP Agreement d. The AIFTA Agreement 34. Under which one among the following situations can an export product be eligible to the Reciprocal Tariff Treatment provision of the ACFTA Agreement? a. The product is under the ST list of the exporting Party and under the NT list of the importing Party. a b. The product is under the ST list of both the exporting and importing Party. c. The product is under the NT list of the exporting Party and under the ST list of the importing Party. d. The product is under the NT list of both the exporting and importing Party. 35. Of the two alternative rules of "RVC 40" and "CT" cited under the Product Specific Rules for the ATIGA, who among the following decides which Rule to apply to benefit from the preferential tariff treatment under the ATIGA? a. Exporter b. Consignee c. Customs authority of the exporting Member State d. Issuing Authority of the exporting Member State 36. Which one among the following goods does not satisfy the requirement of wholly- obtained goods under ATIGA Article 27(c) - "Goods obtained from live animals in the exporting Member State"? a. Horsehair b. Salamander eggs c. Goats' milk d. Swine's skin 37. The concept of sufficient working or processing applied to an export good to determine origin under the ATIGA ROO are listed below, except for one. Which one is the exception? a. Specific Process Rule b. Wholly Obtained Rule c. Value Added Rule d. Change in Tariff Classification Rule 38. Which among the following non-originating parts are compliant with the ROO TC criterion of CC of a Preferential Trade Agreement for electric cars classified under HS code 8703.80? a. Car bodies (HS code 8707.10) b. Car seats (HS code 9401.20) c. Steel bumpers (HS code 8708.10) d. Car chassis fitted with engines (HS code 8706.00) 39. Article 31 of the ASEAN Charter states that the Chairmanship of ASEAN shall rotate annually based on the alphabetical order of the English names of Member States. This year the chairmanship of ASEAN goes to Indonesia. Which ASEAN Member State will hold Chairmanship next year? a. Philippines b. Lao PDR c. Malaysia d. Brunei 40. Which of the following is an international convention on prohibited and controlled substances focusing on persistent organic pollutants caused by certain kinds of chemicals? a. Stockholm Convention b. CITES c. Rotterdam Convention d. Basel Convention 41. Is there a legal obligation by Member Economies to abide by APEC's goal for trade and investment liberalization? a. Yes. APEC Member Economies are obligated to adopt all measures decided under the forum. b. Yes. Only when the Member Economy have voted in favor of such measures. c. None. It is a voluntary commitment by Member Economies based on good faith and a pledge of best endeavor implementation. d. None. If the Member Economy did not vote in favor of such measures. 42. Which one among the following is the correct definition of "Tariffication" under the WTO? a. A process of converting import tariffs of WTO members into quantitative restriction type of tariffs, i.e., In-Quota and Out-Quota tariffs. b. The systematic and gradual elimination/reduction of high tariffs on agricultural products. c. The removal of non-tariff barriers on all industria commodities and converting them into equivalent tariff values. d. Procedures relating to the agricultural market-access provision in which all non- tariff measures are converted into tariffs. 43. Under the BIMP-EAGA, which of the following is recognized as a "fifth country" in EAGA cooperation and serves as an umbrella organization for the private sector in the sub-region? a. BIM-EAGA Summit b. EAGA SOMM c. BIMP-EAGA Facilitation Center d. BIMP-EAGA Business Council 44. Which one is not eligible for conditionally tax and/or duty-exempt importation under CMTA Section 800? a. Kraft paper bags intended for locally manufactured cement for export. b. Balikbayan boxes containing personal effects of Overseas Filipino Workers sent to their relatives. c. Ceramic urn containing the ashes of an OFW from India whose death was caused by the Nipah virus. d. Race horses for breeding purposes. 45. Under which of the following choices can the Tariff Commission exercise its quasi-judicial functions? a. Investigations on tariff modification under CMTA Sec. 1608 b. Conduct of review of Trade Agreements vis-a-vis National Policy Objectives c. Issuance of Advance Tariff Classification Rulings d. Anti-Dumping formal investigations 46. The Harmonized System nomenclature is primarily based on the amalgamation of the Standard International Trade Classification (SITC) Rev. 2 and what other nomenclature? a. Brussels Tariff Nomenclature b. Customs Cooperation Council Nomenclature c. ASEAN Harmonized Tariff Nomenclature d. Geneva Nomenclature 47. Which international convention is concerned with the prevention of species of wild animals and plants from becoming endangered or extinct due to international trade? a. Stockholm Convention b. CITES c. Rotterdam Convention d. Basel Convention 48. What is defined as a derogation from GATT/WTO obligations whereby a Member State may impose restrictions or suspend tariff concessions on products imported in increase quantities causing injury to the domestic industry? a. Exemption b. Protectionism c. Waiver d. Disparagement 49. Provided that this condition is observed, Tooth-fishes caught in the high seas by a vessel of Philippine registry are eligible for duty-exempt importation under the provisions of CMTA Sec. 800 even if said vessel has landed in a foreign country. What condition is being referred to regarding the vessel's landing in a foreign territory? a. Landed for purposes of acquiring preserving ingredients. b. For the packing of the fishes in suitable containers. c. Only for transshipment with the fishes not having been advanced in condition. d. Selling of a minor portion of the fishes caught. 50. Pursuant to CMTA Sec. 105 entitled "Effective Date of Rate of Import Duty", imported goods are to be subjected to which of the following import duty rates? a. Tariff rates that are in effect at the time the letter of credit was opened. b. Import duty rates that are effective at the date of importation or withdrawal from a warehouse for consumption. c. The import duty rate as indicated in a classification ruling. d. Import duty rates that are in effect at the date the goods were exported. 51. Which one among the following AHTN codes under the TAP-AHTN 2022 have a different number of dashes assigned to it as compared from the rest? a. 2106.90.11 b. 8412.90.90 c. 3401.19.10 d. 9402.10.30.100 52. Except for one, the following are the criteria of admission of new members into ASEAN. Which one is an invalid criterion? a. Geographical location of the applying country must be in the East Asia region. b. Recognition by all ASEAN Member States. c. Ability and willingness of the prospective member to carry out the obligations of Membership. d. Agreement to be bound and to abide by the Charter. 53. Under the AICO Scheme, what certificate shall the ASEAN Secretariat issue within 14 days upon receipt of approval from Participating Member States for the participating company to claim preferential tariff rates and also apply for non-tariff incentives from the relevant National Authorities? a. Certificate of Origin D b. Certificate for Preferential Treatment c. Certificate of Eligibility d. AICO Certificate 54. The classification of a multi-purpose tool was determined to be under the Heading which occurs last in numerical order among the two Headings considered. What GIR was used to classify subject article at the heading level? a. GIR 1 b. GIRs 3(b) and 6 c. GIR 2[b) d. GIR 3(c) 55. What convention, entered into force on 05 May 1992, is an international treaty designed to reduce the movements of hazardous waste between nations? a. The Paris Convention b. The Vienna Convention c. The Basel Convention d. The Environment Awareness and Protection Convention 56. What should be the treatment of the value of accessories, spare parts, tools and instructional or other information materials imported with the goods in determining the ATIGA content under the RVC-based ROO? a. The value of these materials should comply with the de minimis threshold of not more than 7-15%. b. The value of these materials shall be taken into account in the calculation of the RVC of the originating good. c. These materials shall be separately classified before duty calculation. d. The value of these materials shall be excluded in the calculation of the Regional Value Content. 57. Which one among the following choices is a non-reciprocal preferential tariff system wherein a product wholly produced in the Philippines is eligible to avail tariff preference when exported to a participating developed country? a. Information Technology Agreement b. Generalized System of Preferences (GSP) Scheme c. Philippine- European Free Trade Association (PH-EFTA) Agreement d. Most Favored Nation Treatment 58. Pursuant to RA 8752 and its IRRs, which one among the following choices refers to the country of export or origin where the government has a monopoly, or substantial monopoly, of trade and determines, or substantially influences, the domestic prices of the products in that country? a. An uncompetitive market b. A non-market economy c. An unviable economy d. A controlled market economy 59. What is the procedure in the classification of goods that are imported in containers clearly suitable for repetitive use? a. Classify the goods and the container separately. b. Classify using GIR 4. c. Classify under the Heading which covers the contained goods. d. Classify under the Heading which covers the container. 60. ISO 4217 is a standard published by the International Organization for Standardization (ISO) that defines alpha codes and numeric codes for the representation of currencies and provides information about the relationships between individual currencies and their minor units. To which country is the currency code "IN" assigned? a. Israel b. Iran c. Indonesia d. India 61. Which among the following is not required by a jewelry manufacturer in order to avail of the incentives granted under RA 8502? a. The manufacturer is a member of good standing by a duly accredited jewelry association. b. The jewelry Association to which the manufacturer is a member should be accredited by the Board of Investments. c. The goods imported by the manufacturer should not be locally available and produced. d. The goods imported by the manufacturer are included under the IRR of RA 8502. 62. Which is the applicable tariff for galvanized corrugated sheets, of non-alloy steel, classified under 7210.41.19 sourced from Korea? Subject articles are originating and covered by a CO Form AK with tariff schedules of 8% ST rate for Korea, and 0 AKFTA NT rate, 10% MFN rate for the Philippines. O a. 10% MFN rate of duty b. 0 AKFTA NT rate of duty c. 8% rate of duty (Applied Reciprocal Tariff Rate Treatment) d. None of these choices 63. Under which one of the following Agreements was the creation of an ASEAN Harmonized Tariff Nomenclature as a common nomenclature to be adopted by ASEAN Member States originally conceived? a. The AHTN Protocol b. The ASEAN Charter c. The ASEAN Agreement on Customs d. The ASEAN Trade In Goods Agreement 64. Pursuant to the "Understanding on the Criteria for Classification in the AHTN", how would an ASEAN Member State deal with the classification of goods based on seasonal tariff rates? a. Propose specific lines for inclusion at the 8th. digit Subheading level to the ASEAN Directors-General. b. Apply whichever tariff is higher between the seasonal tariff and the ATIGA rate. c. Should be dealt with beyond the 8th-digit or through domestic procedures. d. Wait for the next cycle of AHTN Amendments to incorporate such changes. 65. With regards to the modalities in determining the price effects of dumped imports under RA 8752, which one among the following choices refers to the extent by which an allegedly dumped product prevents the domestic producer from increasing the selling price of its own like product to a level that will allow full recovery of its cost of production? a. Price depression b. Price undercutting c. Price manipulation d. Price suppression 66. Pursuant to CMTA Sec. 710, how much is the fine for failure to mark imported goods or its container? To a. 1% of the goods' dutiable value. b. 10% of the goods' dutiable value. c. 15% of the goods' dutiable value. d. 5% of the goods' dutiable value. 67. Which one among the following choices are types of subsidies that cannot be subjected to either countervailing measures or other disciplines under the WTO Agreement on Subsidies and Countervailing Measures because they are applied across-the-board to all industries and not limited to specific industry or enterprise or group of enterprises or industries? a. Yellow subsidies b. Green subsidies c. Actionable subsidies d. Pink subsidies 68. What should be prominently marked on a CO Form D in cases where it has not been issued at the time of exportation (or no later than 3 days from the declared shipment date), due to involuntary errors or omissions or other valid causes? a. "Late Issued" b. “Issued with Errata” c. "Issued Post Facto" d. "Issued Retroactively" 69. Which one among the following choices comprises the elements for the imposition of Special Safeguard Measure? a. An increase in imports of the like product and causality between the increased imports and serious injury suffered b. Determination of the subsidy given to the imported product and the causality between the assistance provided and the material injury being suffered by the domestic industry c. Volume of imports exceed a base trigger level or price of imports fall below a trigger price level d. The volumes and prices of imports at dumped prices and its causality to the material injury being suffered by the domestic industry producing like product 70. What provision under the ATIGA ROO allows a good to qualify as an originating good provided that the total value of all non-originating materials that did not satisfy the change in tariff classification requirement does not exceed 10% of the FOB value of the final good? a. Marginal Value provisionS/S b. Minimum Acceptable Value provision c. de minimis provision d. Effective Ratio provision 71. Which one among the following choices is the government agency that conducted the formal investigation that resulted in the imposition of safeguard measures against the importation of HDPE pellets and granules? a. Tariff Commission b. DTI-BIS c. NEDA d. BOC 72. Pursuant to CMTA Sec. 710, what shall constitute the failure or refusal of the owner or importer to mark the imported goods within the prescribed period after due notice has been given? a. An act of negligence b. An act of contempt c. An act of non-conformance d. An act if abandonment 73. Pursuant to the Anti-Dumping Act of 1999, how long is the duration of the imposition of a definitive anti-dumping duty? a. 3 years from the date of imposition. b. 1 year from the date of imposition. c. 6 years from the date of imposition. d. 5 years from the date of imposition. 74. Which one among the following choices is an official document making the Philippines a Contracting Party to the International Convention on the Harmonized System and was deposited to the WCO on 25 June 2001? a. The Signed Contract of Agreement to the HS Convention b. The Philippine Instrument of Accession to the HS Convention c. Contracting Party Declaration of Membership to the HS Convention d. The Philippines-WCO Membership Agreement 75. When no appeal is made by the importer with respect to compulsory acquisition of undervalued goods pursuant to CMTA Sec. 709, what is the prescribed action of the BOC? a. The BOC shall return the goods to the exporter. b. The BOC shall sell the acquired goods pursuant to existing laws and regulations. c. The BOC shall immediately dispose/destroy the goods pursuant to existing laws and regulations. d The BOC shall institute legal action against the importer to pay the appropriate customs duties. 76. The legal enactment submitted by Viet Nam to the ASEAN Secretariat showed that the tariff schedule of "propellent powders" under Heading 36.01 is included under its Schedule H up to year 2024. If subject powders were to be exported to the Philippines and covered by a CO Form D, will said powders be eligible to the Philippine ATIGA rate of duty? a. Yes, since the goods are ASEAN originating. b. Yes, since the goods are covered by a CO Form D. c. No, goods under ATIGA Schedule H are not entitled to be given the ATIGA rate. d. No, since Viet Nam is among the CLMV countries. 77. CMTA Sec. 709 entitled "Government's Right of Compulsory Acquisition" is primarily intended to protect which one among the following choices against the undervaluation of goods? a. Importers b. Consumer Welfare c. Local investments d. Government revenues 78. Except for one, the following are special duties levied in addition to the ordinary import duties, taxes and charges imposed by law on imported goods. Which one is not a special duty? a. Anti-dumping duty b. Marking duty c. Discriminatory duty d. Preferential rate of duty 79. Under the Generalized System of Preferences, to qualify for preference, goods must comply with which Rules of Origin? a. ROO of the Donor country b. ROO of the Beneficiary country c. Depends on the negotiation between parties. d. Determined by UNCTAD 80. Under the REP Agreement, multiple goods declared on the same Proof of Origin is allowed. However, for the goods to be eligible for the preferential tariff of the importing Party which one of the following choices is required? a. That all goods must be classified under the same 6-digit HS code. b. That all goods must have the same origin criterion. c. That all the goods in a consignment qualifies separately in their own right. d. That all goods must be from the same manufacturer. 81. Pursuant to the Anti-Dumping Act of 1999, which one among the following choices is the final anti-dumping duty imposed, in addition to the regular duty and other charges, on a protested product imported from a specific country following an affirmative final determination? a. Dumping bond b. Final dumping duty c. Provisional duty d. Definitive duty 82. What WCO legal instrument, entered into force on 3 February 2006, is regarded as a blueprint for modern Customs in the 21st Century complementing countries' efforts towards the implementation of the WTO Agreement on Trade Facilitation (TFA)? a. Harmonized System Convention b. Revised Kyoto Convention c. Trade Facilitation Agreement d. WCO Rules of Origin 83. What Certificate of Origin (CO) is used under the Generalized System of Preferences (GSP)? a. CO Form A b. CO Form G c. CO Form GSP d. No CO Form is used 84. Which of the following Philippine export products are covered by an export duty rate per E.O. 26 s. of 1986, as reflected under CMTA Sec. 1612 and Annex "2" of the TAP-AHTN 2022? a. Unsorted diamonds under AHTN code 7102.10.00. b. Non-coniferous veneer logs under AHTN code 4403.12.10. c. Live gilts under AHTN code 0103.91.00. d. Used clothing under AHTN code 6309.00.00. 85. Under CMTA Sec. 1102, which of the following is the designated entity to issue Advance Rulings on Origin? a. Tariff Commission b. Department of Finance c. Bureau of Export Trade Promotion d. Bureau of Customs 86. With reference to the Operational Certification Procedures of the ATIGA, which among the following is true? a. CO Form D comprises of 1 original and 3 carbon copies b. Multiple items declared on the same CO Form D is allowed provided each item qualifies separately in its own right. c. In the event of loss of a CO Form D, the importer may apply in writing to the issuing authority for a certified true copy of the original CO. d. The validity period of a CO Form D is 6 months. 87. For the Philippines, which among the following locations are covered under the BIMP-EAGA? a. Mindoro and Zamboanga b. Scarborough Shoal and Spratly Islands c. Mindanao and Palawan d. General Santos and Zamboanga 88. Under Box "7" of a CO Form D, what classification code should be indicated for the traded product? a. 6-digit HS code of the exporting AMS b. The national tariff code of the exporting AMS (beyond the 8-digit AHTN code) c. 6-digit HS code of the importing AMS d. The 8-digit ASEAN Subheading 89. Pursuant to R.A. 8751, for furniture made of bamboo and classified under HS Chapter 94, which government agency conducts the preliminary investigation to determine whether or not a provisional countervailing duty may be imposed? a. Tariff Commission b. Bureau of Customs c. Department of Trade and Industry -Bureau of Import Service d. Department of Agriculture 90. Which two (2) products are afforded a measure for special consideration under Article 24 of the ATIGA in relation to the granting of tariff concessions? a. Rice and Sugar b. Coconut and Corn c. Rice and wheat d. Rice and Corn 91. What is the treatment on a CO Form D issued in a Member State by an official not included in the list of specimen signatures of issuing authorities submitted to the ASEAN Secretariat? a. The CO Form D will be returned to the importer for rectification b. The CO Form D will be returned to the exporter for amendment c. The CO Form D will not be honoured by the receiving Member State d. The CO Form D will be subject to verification 92. Under the ATIGA, what is the type of Proof of Origin issued by a Certified Exporter? a. CO Form D b. e-Form D c. Origin Declaration d. Exporter Certificate of Origins Go-karts each fitted with a gasoline engine with cylinder capacity of 1,000 cc are to be imported from Malaysia in CKD condition. 93. Under which HS Chapter are subject go-karts classified ? a. 86 b. 87 c. 88 d. 95 Go-karts each fitted with a gasoline engine with cylinder capacity of 1,000 cc are to be imported from Malaysia in CKD condition. 94. Subject go-karts can be traded under the follow Preferential Trade Agreements except for one. Which one is the exception ? a. The ATIGA b. The PJEPA c. The RCEP d. The ACTA Go-karts each fitted with a gasoline engine with cylinder capacity of 1,000 cc are to be imported from Malaysia in CKD condition. 95. If the Product Specific Rule of the subject go-karts under the chosen Preferential Trade Agreement was RVC 40%, which among the following is the acceptable percentage of non-originating parts used in their manufacture to be deemed Malaysia originating? a. 90% of the FOB value of the export goods b. 65% of the FOB value of the export goods c. 70% of the FOB value of the export goods d. 60% of the FOB value of the export goods Go-karts each fitted with a gasoline engine with cylinder capacity of 1,000 cc are to be imported from Malaysia in CKD condition. 96. If the export go-karts were deemed originating under the ACFTA Agreement, what preferential Proof of Origin is issued by the designated Issuing Authority at Malaysia? a. CO Form D b. CO Form AJ c. CO Form E d. CO Form AK Go-karts each fitted with a gasoline engine with cylinder capacity of 1,000 cc are to be imported from Malaysia in CKD condition. 97. With the appropriate Proof of Origin issued under the ACTA Agreement, determine the correct import duty rate applied to subject go-karts given the following tariff schedules: Philippine MFN rate: 30% Philippine ATIGA rate: 0 Philippine ACFTA NT rate:0 Malaysia ACFTA NT rate:0 China ACFTA ST rate: 25% a. 30% MFN rate of duty b. O ATIGA rate of duty c. O ACFTA rate of duty d. 25% rate of duty The Regional Comprehensive Economic Partnership (REP) is an agreement between the member states of ASEAN and its preferential trade agreement partners. REP aims to create an integrated market making it easier for products and services to be available across the region. 98. Current REP membership consists of 15 countries. Which of the following is not a party to the RCEP? a. China b. South Korea c. India the Phils. Inc. d. Japan The Regional Comprehensive Economic Partnership (REP) is an agreement between the member states of ASEAN and its preferential trade agreement partners. REP aims to create an integrated market making it easier for products and services to be available across the region. 99. What is the Certificate of Origin used for preferential trade under the REP? a. CO Form R b. Form RCEP c. CO Form F d. Form RC The Regional Comprehensive Economic Partnership (REP) is an agreement between the member states of ASEAN and its preferential trade agreement partners. REP aims to create an integrated market making it easier for products and services to be available across the region. 100. To be regarded as originating under the de minimis ROO provision of the REP, which of the following is an acceptable value for a non-originating control unit (HS 8805.29) that did not undergo the required tariff shift of the ROO TC criterion (CTH) for the export good? The export good is a ground flying trainer imported from China and is also classified under HS 8805.29 with FOB value of USD $100,000.00. a. USD $25,000.00 b. USD $20,000.00 c. USD $10,000.00 d. USD $15,000.00