Customs Law Review (PHL)

1. Taxes are indispensable to state existence. Without taxation, the state cannot raise revenue to pay for governmental services and deliver basic services to the people.

True

False

Taxes are necessary for the existence of a state because they provide the government with the revenue needed to fund essential services and fulfill its responsibilities towards the people. Without taxation, the state would not have the necessary funds to provide basic services such as healthcare, education, infrastructure development, and national defense. Therefore, it is true that taxes are indispensable for the functioning and survival of a state.

Explanation

Taxes are necessary for the existence of a state because they provide the government with the revenue needed to fund essential services and fulfill its responsibilities towards the people. Without taxation, the state would not have the necessary funds to provide basic services such as healthcare, education, infrastructure development, and national defense. Therefore, it is true that taxes are indispensable for the functioning and survival of a state.

2. Secretary of Finance shall be responsible for prescribing the oral or written examination for designation.

True

False

The statement is false because the Secretary of Finance is not responsible for prescribing the oral or written examination for designation.

Explanation

The statement is false because the Secretary of Finance is not responsible for prescribing the oral or written examination for designation.

3. How many collection districts does the BOC have?

15

17

16

18

None of the above

The correct answer is 17. This means that the BOC (Board of Control) has 17 collection districts.

Explanation

The correct answer is 17. This means that the BOC (Board of Control) has 17 collection districts.

4. Appointment of the Commissioner of Customs needs the confirmation of the Commission on Appointments when such appointment is made when Congress is in recess

True

False

The appointment of the Commissioner of Customs does not require confirmation from the Commission on Appointments when it is made during a recess of Congress.

Explanation

The appointment of the Commissioner of Customs does not require confirmation from the Commission on Appointments when it is made during a recess of Congress.

5. The Deputy and Assistant Commissioner shall be appointed by the Secretary of Finance upon recommendation of the Commissioner of Customs.

True

False

The statement is false because the Deputy and Assistant Commissioner of Customs are not appointed by the Secretary of Finance upon the recommendation of the Commissioner of Customs. The correct authority responsible for appointing the Deputy and Assistant Commissioner is not mentioned in the statement.

Explanation

The statement is false because the Deputy and Assistant Commissioner of Customs are not appointed by the Secretary of Finance upon the recommendation of the Commissioner of Customs. The correct authority responsible for appointing the Deputy and Assistant Commissioner is not mentioned in the statement.

6. No employee may be reassigned/designated/promoted/hired to an office, division or port where the immediate and next immediate supervisor is a relative of the concerned applicant up to the 3rd degree of affinity or consanguinity

The statement is correct

The statement is incorrect

The statement is correct because it states that no employee can be reassigned, designated, promoted, or hired to an office, division, or port where their immediate and next immediate supervisor is a relative. This policy is in place to prevent favoritism, nepotism, or conflicts of interest that may arise from having family members in positions of authority over each other. By implementing this rule, the organization aims to ensure fairness, professionalism, and impartiality in the workplace.

Explanation

The statement is correct because it states that no employee can be reassigned, designated, promoted, or hired to an office, division, or port where their immediate and next immediate supervisor is a relative. This policy is in place to prevent favoritism, nepotism, or conflicts of interest that may arise from having family members in positions of authority over each other. By implementing this rule, the organization aims to ensure fairness, professionalism, and impartiality in the workplace.

7. The government cannot enrich itself at the expense of the taxpayer.

True

False

The statement implies that the government is unable to benefit financially by taking advantage of the taxpayer. This suggests that the government does not have the power or authority to exploit the taxpayer for its own gain. Therefore, the statement is true as it implies that the government's actions should not result in the taxpayer's financial loss.

Explanation

The statement implies that the government is unable to benefit financially by taking advantage of the taxpayer. This suggests that the government does not have the power or authority to exploit the taxpayer for its own gain. Therefore, the statement is true as it implies that the government's actions should not result in the taxpayer's financial loss.

8. In case of vacancy, the Secretary of Finance shall appoint one of the deputy commissioners to act as Commissioner of Customs.

True

False

The statement is false because the Secretary of Finance does not have the authority to appoint a deputy commissioner as the Commissioner of Customs in case of a vacancy. The appointment of the Commissioner of Customs is typically made by a higher authority or through a specific process outlined in the relevant laws or regulations. Therefore, the statement is incorrect.

Explanation

The statement is false because the Secretary of Finance does not have the authority to appoint a deputy commissioner as the Commissioner of Customs in case of a vacancy. The appointment of the Commissioner of Customs is typically made by a higher authority or through a specific process outlined in the relevant laws or regulations. Therefore, the statement is incorrect.

9. Issuance of Customs Memorandum Order requires the approval of the Secretary of Finance.

True

False

The issuance of Customs Memorandum Order does not require the approval of the Secretary of Finance.

Explanation

The issuance of Customs Memorandum Order does not require the approval of the Secretary of Finance.

10. Radio Communication Division and Water Patrol Division is under the office of the Deputy Commissioner for EG

True

False

The statement is true because it states that the Radio Communication Division and Water Patrol Division are under the office of the Deputy Commissioner for EG. This means that these two divisions are part of the Deputy Commissioner's jurisdiction and are likely responsible for communication and water patrol activities in the area.

Explanation

The statement is true because it states that the Radio Communication Division and Water Patrol Division are under the office of the Deputy Commissioner for EG. This means that these two divisions are part of the Deputy Commissioner's jurisdiction and are likely responsible for communication and water patrol activities in the area.

11. Person who fraudulently imports or brings into the Philippines, or assists in so doing, any article contrary to law.

A smuggler is a person who illegally imports or brings into the Philippines any article that is against the law. They may do this secretly or by evading customs authorities. Smuggling is a criminal activity that involves the illegal transportation of goods, often to avoid paying taxes or import duties. Smugglers can be individuals or part of organized crime networks, and they engage in this illegal activity for financial gain.

Explanation

A smuggler is a person who illegally imports or brings into the Philippines any article that is against the law. They may do this secretly or by evading customs authorities. Smuggling is a criminal activity that involves the illegal transportation of goods, often to avoid paying taxes or import duties. Smugglers can be individuals or part of organized crime networks, and they engage in this illegal activity for financial gain.

Submit

12. It means any structure built into the seas but not parallel to the coast line and includes any stage, stair landing place, landing state, getty, float barge or pantoon, and any bridge or other works connected therewith

Port

Pier

Port of entry

Sub port of entry

None of the above

A pier is a structure built into the seas that is not parallel to the coastline. It includes various components such as stages, stair landing places, landing states, getties, float barges or pontoons, and any bridges or other works connected to it. A pier is typically used for docking ships and boats, allowing for easy access to the water. It serves as a platform for loading and unloading cargo or passengers, and may also provide facilities for recreational activities or fishing.

Explanation

A pier is a structure built into the seas that is not parallel to the coastline. It includes various components such as stages, stair landing places, landing states, getties, float barges or pontoons, and any bridges or other works connected to it. A pier is typically used for docking ships and boats, allowing for easy access to the water. It serves as a platform for loading and unloading cargo or passengers, and may also provide facilities for recreational activities or fishing.

13. When acts contrary to customs laws involve the importation of goods or contraband with the determinable value of at least 5 million pesos

Big time smuggling

Gang smuggling

Large scale smuggling

Smuggling committed by a syndicate

None of the above

Large scale smuggling refers to acts that involve the importation of goods or contraband with a determinable value of at least 5 million pesos, which is a significant amount. This suggests that the smuggling operation is on a large scale and involves a substantial quantity of goods. The term "big time smuggling" and "gang smuggling" do not specifically indicate the scale of the operation, while "smuggling committed by a syndicate" implies a specific type of organization involved in the smuggling. Therefore, the correct answer is "large scale smuggling."

Explanation

Large scale smuggling refers to acts that involve the importation of goods or contraband with a determinable value of at least 5 million pesos, which is a significant amount. This suggests that the smuggling operation is on a large scale and involves a substantial quantity of goods. The term "big time smuggling" and "gang smuggling" do not specifically indicate the scale of the operation, while "smuggling committed by a syndicate" implies a specific type of organization involved in the smuggling. Therefore, the correct answer is "large scale smuggling."

14. Port of entry is a domestic port open to both foreign and coastwise trade

The statement is true because a port of entry refers to a domestic port that is open to both foreign and coastwise trade. This means that the port allows for the import and export of goods not only from other countries but also within the same country. It serves as a gateway for trade activities, facilitating the movement of goods and ensuring that customs regulations and procedures are followed.

Explanation

The statement is true because a port of entry refers to a domestic port that is open to both foreign and coastwise trade. This means that the port allows for the import and export of goods not only from other countries but also within the same country. It serves as a gateway for trade activities, facilitating the movement of goods and ensuring that customs regulations and procedures are followed.

Submit

15. All appropriation, revenue, or tariff bills, bills authorizing increase of the public debt, bills of local application, and the private bills shall originate exclusively in Congress.

True

False

The statement is false because according to the U.S. Constitution, all appropriation, revenue, or tariff bills, bills authorizing an increase in the public debt, bills of local application, and private bills can originate in either the House of Representatives or the Senate. They do not have to exclusively originate in Congress.

Explanation

The statement is false because according to the U.S. Constitution, all appropriation, revenue, or tariff bills, bills authorizing an increase in the public debt, bills of local application, and private bills can originate in either the House of Representatives or the Senate. They do not have to exclusively originate in Congress.

16. The Bureau of Customs and Bureau of Internal Revenue are under the Revenue Collections Group.

True

False

The statement is false because the Bureau of Customs and the Bureau of Internal Revenue are not under the Revenue Collections Group. They are separate government agencies responsible for different functions. The Bureau of Customs is responsible for the collection of customs duties and enforcement of customs laws, while the Bureau of Internal Revenue is responsible for the collection of internal revenue taxes and enforcement of tax laws.

Explanation

The statement is false because the Bureau of Customs and the Bureau of Internal Revenue are not under the Revenue Collections Group. They are separate government agencies responsible for different functions. The Bureau of Customs is responsible for the collection of customs duties and enforcement of customs laws, while the Bureau of Internal Revenue is responsible for the collection of internal revenue taxes and enforcement of tax laws.

17. Commissioner shall regularly furnish NEDA, BSP, and the Tariff Commission a copy of each of all import/export entries as filed with the Bureau of Customs

The statement is true. According to the given information, the Commissioner is required to provide NEDA (National Economic and Development Authority), BSP (Bangko Sentral ng Pilipinas), and the Tariff Commission with a copy of each import/export entry filed with the Bureau of Customs. This is done on a regular basis, indicating that it is a recurring requirement.

Explanation

The statement is true. According to the given information, the Commissioner is required to provide NEDA (National Economic and Development Authority), BSP (Bangko Sentral ng Pilipinas), and the Tariff Commission with a copy of each import/export entry filed with the Bureau of Customs. This is done on a regular basis, indicating that it is a recurring requirement.

Submit

18. A regulation is not a statute but at most, an offspring of a statute

This statement is true because a regulation is a rule or directive made by an executive authority in order to carry out the provisions of a statute. It is derived from a statute and is created to provide more specific details or guidelines on how to implement and enforce the broader provisions of the statute. Therefore, a regulation is not a statute itself, but rather a product or extension of a statute.

Explanation

This statement is true because a regulation is a rule or directive made by an executive authority in order to carry out the provisions of a statute. It is derived from a statute and is created to provide more specific details or guidelines on how to implement and enforce the broader provisions of the statute. Therefore, a regulation is not a statute itself, but rather a product or extension of a statute.

Submit

19. Complaints against government officials who's salary grade is at least 27 must be filed before the ombudsman.

True

False

The statement is false because complaints against government officials who have a salary grade of at least 27 should be filed before the Sandiganbayan, not the ombudsman. The Sandiganbayan is a special court in the Philippines that handles cases involving government officials with higher salary grades, while the ombudsman is responsible for investigating and prosecuting cases of public officials with lower salary grades.

Explanation

The statement is false because complaints against government officials who have a salary grade of at least 27 should be filed before the Sandiganbayan, not the ombudsman. The Sandiganbayan is a special court in the Philippines that handles cases involving government officials with higher salary grades, while the ombudsman is responsible for investigating and prosecuting cases of public officials with lower salary grades.

20. The Congress may, by law, authorize the President to fix within the specified limits and subject to such limitations and restriction as it may impose; tariff rates, import and export quotas, tonnage and wharfage duties, and other duties or imposts within the framework of the national development program of the government

Article 6, section 28 of the Constitution

Explanation

Article 6, section 28 of the Constitution

Submit

21. Include rules and regulations and instructions for the information and guidance of all officials and employees, including the public in general, in connection with the proper administration and operation of the BOC. It is the subject to the approval of the Secretary of Finance:

Customs memorandum circular

Customs administrative order

Tariff and customs laws

Presidential decree

Customs memorandum order

A Customs Administrative Order is a type of regulation that is issued by the Bureau of Customs (BOC) to provide instructions and guidelines for the proper administration and operation of the BOC. It is subject to the approval of the Secretary of Finance, which ensures that it aligns with the overall policies and objectives of the government. This order is binding on all officials and employees of the BOC, as well as the public in general, and helps ensure the smooth and efficient functioning of customs procedures and regulations.

Explanation

A Customs Administrative Order is a type of regulation that is issued by the Bureau of Customs (BOC) to provide instructions and guidelines for the proper administration and operation of the BOC. It is subject to the approval of the Secretary of Finance, which ensures that it aligns with the overall policies and objectives of the government. This order is binding on all officials and employees of the BOC, as well as the public in general, and helps ensure the smooth and efficient functioning of customs procedures and regulations.

22. Temporary confiscation or transfer of ownership of goods to BOC due to violation of Tariff and Customs Law.

Seizure refers to the temporary confiscation or transfer of ownership of goods to the Bureau of Customs (BOC) as a result of a violation of Tariff and Customs Law. This means that the BOC takes possession of the goods in question due to non-compliance with the relevant laws and regulations. Seizure is a legal action taken by the authorities to enforce penalties and ensure compliance with customs regulations.

Explanation

Seizure refers to the temporary confiscation or transfer of ownership of goods to the Bureau of Customs (BOC) as a result of a violation of Tariff and Customs Law. This means that the BOC takes possession of the goods in question due to non-compliance with the relevant laws and regulations. Seizure is a legal action taken by the authorities to enforce penalties and ensure compliance with customs regulations.

Submit

23. (*edit answer) One of the agencies that conducted the study for the creation of Management and Information System Technology Group (MISTG) is Central Bank of the Philippines

True

False

The explanation for the given correct answer is that the Central Bank of the Philippines was one of the agencies involved in conducting the study for the creation of the Management and Information System Technology Group (MISTG). This implies that the statement is true, as the involvement of the Central Bank of the Philippines in the study indicates its contribution to the formation of MISTG.

Explanation

The explanation for the given correct answer is that the Central Bank of the Philippines was one of the agencies involved in conducting the study for the creation of the Management and Information System Technology Group (MISTG). This implies that the statement is true, as the involvement of the Central Bank of the Philippines in the study indicates its contribution to the formation of MISTG.

24. All employees to be designated must pass the examination, oral or written.

True

False

The statement is false because it states that all employees must pass the examination, whether it is oral or written, in order to be designated. This implies that passing the examination is a requirement for designation. However, the statement does not specify that passing the examination is a requirement, it only states that all employees to be designated must pass the examination. Therefore, it is possible for employees to be designated without passing the examination, making the statement false.

Explanation

The statement is false because it states that all employees must pass the examination, whether it is oral or written, in order to be designated. This implies that passing the examination is a requirement for designation. However, the statement does not specify that passing the examination is a requirement, it only states that all employees to be designated must pass the examination. Therefore, it is possible for employees to be designated without passing the examination, making the statement false.

25. Which of the following is correct?

According to the given statement, in the absence or disability of a Collector at any port or in case of a vacancy in his office, the temporary discharge of his duties shall devolve upon the deputy collector of the port. This means that if the Collector is not available or unable to perform his duties, the deputy collector will take over temporarily.

Explanation

According to the given statement, in the absence or disability of a Collector at any port or in case of a vacancy in his office, the temporary discharge of his duties shall devolve upon the deputy collector of the port. This means that if the Collector is not available or unable to perform his duties, the deputy collector will take over temporarily.

26. E.O. 155 s. 2004 creates Post Entry Audit Group but is then abolished by E.O. 160 s.2013

True

False

The statement is false because E.O. 155 s. 2004 did create the Post Entry Audit Group, but it was not abolished by E.O. 160 s. 2013. Therefore, the correct answer is False.

Explanation

The statement is false because E.O. 155 s. 2004 did create the Post Entry Audit Group, but it was not abolished by E.O. 160 s. 2013. Therefore, the correct answer is False.

27. For designation purposes, oral and written examination is necessary for acting COO III and COO V.

True

False

For designation purposes, oral and written examination is not necessary for acting COO III and COO V.

Explanation

For designation purposes, oral and written examination is not necessary for acting COO III and COO V.

28. As per EO 127 this Deputy regularly gather and, subject to the approval of the Commissioner, publish values of commodities imported in the Philippines

RCMG (Revenue Collection Monitoring Group)

AOCG (Assessment and Operations Coordinating Group)

IG (Intelligence Group)

MISTG (Management Information System and Technology Group)

None of the above

The correct answer is AOCG (Assessment and Operations Coordinating Group). According to EO 127, this group is responsible for regularly gathering and publishing values of commodities imported in the Philippines, subject to the approval of the Commissioner. The other options, RCMG, IG, and MISTG, are not mentioned in the given information and therefore cannot be the correct answer.

Explanation

The correct answer is AOCG (Assessment and Operations Coordinating Group). According to EO 127, this group is responsible for regularly gathering and publishing values of commodities imported in the Philippines, subject to the approval of the Commissioner. The other options, RCMG, IG, and MISTG, are not mentioned in the given information and therefore cannot be the correct answer.

29. Tariff and Customs Laws include:

The provisions of the TCCP and regulations pursuant thereto but all other laws

Regulations which are subject to enforcement by the BOC or otherwise within its jurisdiction

The duties and responsibilities of general police power

A and b only

None of the above

The correct answer is "a and b only". This means that Tariff and Customs Laws include both the provisions of the TCCP (Tariff and Customs Code of the Philippines) and the regulations that are enforced by the BOC (Bureau of Customs) or fall within its jurisdiction. It does not include the duties and responsibilities of general police power or any other laws and regulations.

Explanation

The correct answer is "a and b only". This means that Tariff and Customs Laws include both the provisions of the TCCP (Tariff and Customs Code of the Philippines) and the regulations that are enforced by the BOC (Bureau of Customs) or fall within its jurisdiction. It does not include the duties and responsibilities of general police power or any other laws and regulations.

30. The annual reports of the Commissioner to the President shall contain a compilation of the following except-

Quantity and value of the articles imported into the Philippines

Quantity and value of the conditionally free importations

Quantity and value of tax-free imports

Quantity and value of the articles exported from the Philippines

None of the above

The annual reports of the Commissioner to the President are required to include a compilation of the quantity and value of the articles imported into the Philippines, the quantity and value of the conditionally free importations, and the quantity and value of tax-free imports. Additionally, the reports should also contain information on the quantity and value of the articles exported from the Philippines. Therefore, the correct answer is "none of the above" as all of the options listed are required to be included in the annual reports.

Explanation

The annual reports of the Commissioner to the President are required to include a compilation of the quantity and value of the articles imported into the Philippines, the quantity and value of the conditionally free importations, and the quantity and value of tax-free imports. Additionally, the reports should also contain information on the quantity and value of the articles exported from the Philippines. Therefore, the correct answer is "none of the above" as all of the options listed are required to be included in the annual reports.

31. Customs Issuances are considered law.

True

False

Customs issuances are not considered law. Customs issuances, such as customs regulations and policies, are administrative guidelines or instructions issued by customs authorities to facilitate the implementation of customs laws and regulations. While they provide guidance and instructions on how to comply with customs laws, they do not have the same legal binding force as the laws themselves. The laws governing customs are typically enacted by legislative bodies and have a higher level of authority and legal enforceability. Therefore, the statement that customs issuances are considered law is false.

Explanation

Customs issuances are not considered law. Customs issuances, such as customs regulations and policies, are administrative guidelines or instructions issued by customs authorities to facilitate the implementation of customs laws and regulations. While they provide guidance and instructions on how to comply with customs laws, they do not have the same legal binding force as the laws themselves. The laws governing customs are typically enacted by legislative bodies and have a higher level of authority and legal enforceability. Therefore, the statement that customs issuances are considered law is false.

32. Sub port of Illigan is under the jurisdiction of-

Collection District VII

Collection District VI

Collection District X

Collection District XIV

None of the above

The correct answer is Collection District X. This means that the Sub port of Illigan falls under the jurisdiction of Collection District X.

Explanation

The correct answer is Collection District X. This means that the Sub port of Illigan falls under the jurisdiction of Collection District X.

33. E.O. 850 abolishes Intelligence and Enforcement group and creates separate functions for Intelligence Group and Enforcement Group

True

False

The given statement is false. E.O. 850 does not abolish the Intelligence and Enforcement group. Instead, it creates separate functions for the Intelligence Group and the Enforcement Group. This means that the two groups will continue to exist, but their roles and responsibilities will be separated and defined more clearly.

Explanation

The given statement is false. E.O. 850 does not abolish the Intelligence and Enforcement group. Instead, it creates separate functions for the Intelligence Group and the Enforcement Group. This means that the two groups will continue to exist, but their roles and responsibilities will be separated and defined more clearly.

34. Which of the following is not correct?

None of the above

The BOC (Bureau of Customs) has the authority to seize or forfeit any foreign vessel engaged in foreign trade that has on board an article without legal permits to import. This means that if a foreign vessel is found to be carrying an article without the necessary legal permits to import, the BOC can take action to seize or forfeit the vessel. However, the given statement states that the BOC cannot do so, which is incorrect.

Explanation

The BOC (Bureau of Customs) has the authority to seize or forfeit any foreign vessel engaged in foreign trade that has on board an article without legal permits to import. This means that if a foreign vessel is found to be carrying an article without the necessary legal permits to import, the BOC can take action to seize or forfeit the vessel. However, the given statement states that the BOC cannot do so, which is incorrect.

35. The jurisdiction of the BOC over premises used for customs purposes shall be without prejudice to the ___ of the city of municipality

General power

General manager

General taxation powers

Administrative agency

None of the above

general police power

Explanation

general police power

36. Sandiganbayan decides on any case of official which Salary Grade is 27 and above.

True

False

The statement is false because the Sandiganbayan does not decide on any case of an official based solely on their Salary Grade. The Sandiganbayan is a special court in the Philippines that has jurisdiction over cases involving public officials accused of graft and corruption. It does not consider the Salary Grade of an official when deciding on a case, but rather the nature and severity of the alleged offense.

Explanation

The statement is false because the Sandiganbayan does not decide on any case of an official based solely on their Salary Grade. The Sandiganbayan is a special court in the Philippines that has jurisdiction over cases involving public officials accused of graft and corruption. It does not consider the Salary Grade of an official when deciding on a case, but rather the nature and severity of the alleged offense.

37. Customs officials and employees shall conduct with the quarantine authorities in the enforcement of port quarantines regulations promulgated by the _____ and shall give effect to the same in so far as they are corrected with matters of shipping and navigation.

Customs officials and employees are required to cooperate with the quarantine authorities in enforcing port quarantine regulations. This means that they must work together with the Bureau of Quarantine to ensure that these regulations are followed and implemented correctly, especially in matters related to shipping and navigation.

Explanation

Customs officials and employees are required to cooperate with the quarantine authorities in enforcing port quarantine regulations. This means that they must work together with the Bureau of Quarantine to ensure that these regulations are followed and implemented correctly, especially in matters related to shipping and navigation.

Submit

38. The Human resources division is under the Deputy Commissioner of Customs:

AOCG

RCMG

IG

EG

None of the above

The given options AOCG, RCMG, IG, and EG do not represent the Human resources division under the Deputy Commissioner of Customs. Therefore, none of the above options is the correct answer.

Explanation

The given options AOCG, RCMG, IG, and EG do not represent the Human resources division under the Deputy Commissioner of Customs. Therefore, none of the above options is the correct answer.

39. The movement of an employee across the organization structure within the same department or agency.

Reassignment refers to the movement of an employee within the same department or agency, but across different positions or roles within the organizational structure. It involves transferring an employee from one job to another, typically due to organizational needs, changes in job requirements, or career development opportunities. This allows the employee to gain new skills, experiences, and perspectives while still remaining within the same department or agency. Reassignment can help organizations optimize their workforce and utilize employee talents effectively.

Explanation

Reassignment refers to the movement of an employee within the same department or agency, but across different positions or roles within the organizational structure. It involves transferring an employee from one job to another, typically due to organizational needs, changes in job requirements, or career development opportunities. This allows the employee to gain new skills, experiences, and perspectives while still remaining within the same department or agency. Reassignment can help organizations optimize their workforce and utilize employee talents effectively.

Submit

40. Which of the following has a salary grade of 28 and can be sued before Sandiganbayan for Graft and Corrupt practices?

Commissioner

Collector IV

Deputy Commissioner

Director III

The Deputy Commissioner has a salary grade of 28 and can be sued before the Sandiganbayan for Graft and Corrupt practices.

Explanation

The Deputy Commissioner has a salary grade of 28 and can be sued before the Sandiganbayan for Graft and Corrupt practices.

41. An are or section of port set aside for handling of foreign goods without entering customs

Port

Pier

Port of entry

Sub port of entry

None of the above

foreign port

Explanation

foreign port

42. It's an investigative authority to those public officials, employees, offices and agencies that appears to be illegal, unjust, improper, or inefficient and all irregularities therein.

The given answer, Ombudsman, is correct because an Ombudsman is an investigative authority that is responsible for addressing complaints against public officials, employees, offices, and agencies. They have the power to investigate any actions or decisions that are deemed illegal, unjust, improper, or inefficient. The Ombudsman's role is to ensure transparency, accountability, and fairness within the government and public administration. They act as a neutral and independent body that helps to resolve disputes and protect the rights of individuals against any abuse of power or misconduct by public authorities.

Explanation

The given answer, Ombudsman, is correct because an Ombudsman is an investigative authority that is responsible for addressing complaints against public officials, employees, offices, and agencies. They have the power to investigate any actions or decisions that are deemed illegal, unjust, improper, or inefficient. The Ombudsman's role is to ensure transparency, accountability, and fairness within the government and public administration. They act as a neutral and independent body that helps to resolve disputes and protect the rights of individuals against any abuse of power or misconduct by public authorities.

Submit

43. It is the assignment of an employee to perform the functions of the position that is higher than his actual plantilla positon

Reassignment

Detail

Station-specific reassignment

Customs Personnel Order

None of the above

Designation

Explanation

Designation

44. It is an investigative authority to those public officials, employees, offices, and agencies that appears to be illegal, unjust, improper or inefficient and all irregularities therein

Sandiganbayan

Bureau of Customs

Administrative Agency

All of the above

None of the above

ombudsman

Explanation

ombudsman

45. Assignment of an employee to perform functions of a position that is higher that his actual plantilla position.

Designation refers to the assignment of an employee to perform functions of a position that is higher than their actual plantilla position. This means that the employee is given additional responsibilities or a higher-level role temporarily or permanently. Designation allows organizations to utilize the skills and capabilities of their employees effectively, even if they are not officially appointed to a higher position. It provides opportunities for growth and development for employees and enables organizations to meet their operational needs efficiently.

Explanation

Designation refers to the assignment of an employee to perform functions of a position that is higher than their actual plantilla position. This means that the employee is given additional responsibilities or a higher-level role temporarily or permanently. Designation allows organizations to utilize the skills and capabilities of their employees effectively, even if they are not officially appointed to a higher position. It provides opportunities for growth and development for employees and enables organizations to meet their operational needs efficiently.

Submit

46. The following are agencies that conducted a study for the creation of MISTG except-

Development Academy of the Philippines

UNCTAD

National Computer Center

World Bank

None of the above

The question asks for the agency that did not conduct a study for the creation of MISTG. The options provided are Development Academy of the Philippines, UNCTAD, National Computer Center, World Bank, and none of the above. Since the question asks for the agency that did not conduct a study, the correct answer is "none of the above" as all the other agencies listed conducted a study for the creation of MISTG.

Explanation

The question asks for the agency that did not conduct a study for the creation of MISTG. The options provided are Development Academy of the Philippines, UNCTAD, National Computer Center, World Bank, and none of the above. Since the question asks for the agency that did not conduct a study, the correct answer is "none of the above" as all the other agencies listed conducted a study for the creation of MISTG.

47. Bureau of Customs has taxation power.

True

False

The Bureau of Customs does not have taxation power. Its main function is to enforce customs laws and regulations, including the collection of duties and taxes on imported goods. However, the actual power to impose taxes lies with the legislative branch of the government, specifically the Congress. Therefore, the statement that the Bureau of Customs has taxation power is false.

Explanation

The Bureau of Customs does not have taxation power. Its main function is to enforce customs laws and regulations, including the collection of duties and taxes on imported goods. However, the actual power to impose taxes lies with the legislative branch of the government, specifically the Congress. Therefore, the statement that the Bureau of Customs has taxation power is false.

48. This Order authorized the BOC commissioner full autonomy in matters of appointments, discipline of customs personnel and other related matters

EO 127

EO 463

EO 39

EO 55

None of the above

EO 39 refers to Executive Order 39, which grants the Bureau of Customs (BOC) commissioner full autonomy in appointments, discipline of customs personnel, and other related matters. This means that the BOC commissioner has the authority to make appointments, enforce disciplinary actions, and handle other relevant issues within the BOC without needing approval or intervention from higher authorities.

Explanation

EO 39 refers to Executive Order 39, which grants the Bureau of Customs (BOC) commissioner full autonomy in appointments, discipline of customs personnel, and other related matters. This means that the BOC commissioner has the authority to make appointments, enforce disciplinary actions, and handle other relevant issues within the BOC without needing approval or intervention from higher authorities.

49. The Commissioner shall regularly furnish the copy of each of all customs import/export entries as filed with BOC

NEDA, Central Bank of the Philippines, and Tariff Commission

Department of Finance, NEDA, and Tariff Commission

President of the Philippines, Department of Finance, and NEDA

Tariff Commission, Commission on Audit and Board of Investment

None of the above

The correct answer is NEDA, Central Bank of the Philippines, and Tariff Commission. These three entities are mentioned in the statement as recipients of the copy of each customs import/export entry. The Commissioner is required to regularly furnish these copies to ensure transparency and accountability in customs operations.

Explanation

The correct answer is NEDA, Central Bank of the Philippines, and Tariff Commission. These three entities are mentioned in the statement as recipients of the copy of each customs import/export entry. The Commissioner is required to regularly furnish these copies to ensure transparency and accountability in customs operations.

50. Constitution may be amended only by Republic Act made by the House of Representatives, approved by the Senate and signed by the President of the Philippines

True

False

The statement is false because the Constitution of the Philippines can be amended through other methods as well. It can also be amended through a constitutional convention or through a people's initiative. Therefore, it is not solely limited to being amended by a Republic Act made by the House of Representatives, approved by the Senate, and signed by the President.

Explanation

The statement is false because the Constitution of the Philippines can be amended through other methods as well. It can also be amended through a constitutional convention or through a people's initiative. Therefore, it is not solely limited to being amended by a Republic Act made by the House of Representatives, approved by the Senate, and signed by the President.

51. Commissioner of Customs may appoint his cousin as Bureau Personnel

True

False

The statement suggests that the Commissioner of Customs has the authority to appoint his cousin as Bureau Personnel. This implies that there is no restriction or conflict of interest in appointing a family member to such a position.

Explanation

The statement suggests that the Commissioner of Customs has the authority to appoint his cousin as Bureau Personnel. This implies that there is no restriction or conflict of interest in appointing a family member to such a position.

52. Tax is a mode of raising revenue for public purposes.

True

False

Term used should be "taxation", not "tax".

Explanation

Term used should be "taxation", not "tax".

53. Who is not the deemed owner of the imported article?

Licensed customs broker in possession of the bill of lading duly endorsed by the importer

Consignor as stated in the airway bill

Underwriters of questioned import entries

Salvors of articles recovered less that two years from the date of marine protest

None of the above

Underwriters of questioned import entries are not deemed owners of the imported article. The deemed owner refers to the person or entity who has legal ownership or control over the imported article. In this case, the licensed customs broker in possession of the bill of lading duly endorsed by the importer, the consignor as stated in the airway bill, and the salvors of articles recovered less than two years from the date of marine protest may be considered the deemed owners. However, underwriters of questioned import entries do not have ownership or control over the imported article.

Explanation

Underwriters of questioned import entries are not deemed owners of the imported article. The deemed owner refers to the person or entity who has legal ownership or control over the imported article. In this case, the licensed customs broker in possession of the bill of lading duly endorsed by the importer, the consignor as stated in the airway bill, and the salvors of articles recovered less than two years from the date of marine protest may be considered the deemed owners. However, underwriters of questioned import entries do not have ownership or control over the imported article.

54. Any public wharf and landing place not previously under the jurisdiction of the BOC may be declared to be under the latter's jurisdiction through a/an:

Customs memorandum order

Presidential decree

Customs administrative order

Republic act

None of the above

Executive Order

Explanation

Executive Order

55. Period where employee duly issued be a reassignment/designation order may assume the position?

10 days from the issuance of the order

10 days after the issuance of the order

15 days after the issuance of the order

15 days from the issuance of the order

None of the above

5 days from the issuance of the order

Explanation

5 days from the issuance of the order

56. How many copies of rules and regulations shall be furnished to U.P. Law Center to be effective?

Three copies of the rules and regulations need to be furnished to the U.P. Law Center in order for them to be effective. This implies that the U.P. Law Center requires three copies of the rules and regulations to be submitted in order to review and implement them.

Explanation

Three copies of the rules and regulations need to be furnished to the U.P. Law Center in order for them to be effective. This implies that the U.P. Law Center requires three copies of the rules and regulations to be submitted in order to review and implement them.

Submit

57. These are articles of prohibited importation or exportation.

The given statement implies that the articles mentioned are not allowed to be imported or exported. The term "contraband" refers to goods that are illegal to import or export, usually due to their nature or potential harm they may cause. Therefore, "contraband" is the correct answer as it accurately describes the articles mentioned in the statement.

Explanation

The given statement implies that the articles mentioned are not allowed to be imported or exported. The term "contraband" refers to goods that are illegal to import or export, usually due to their nature or potential harm they may cause. Therefore, "contraband" is the correct answer as it accurately describes the articles mentioned in the statement.

Submit

58. This doctrine states that tax exemptions must be strictly construed against the tax payer and liberally in favor of the government

Doctrine of Hot Pursuit

Doctrine of Equitable Recoupment

Lifeblood Doctrine

Doctrine of tax exempt

None of the above

Liberal construction rule

Explanation

Liberal construction rule

59. The power of the President to subject public wharf, landing place, street or land not previously under the jurisdiction of the Bureau of Customs is an exercise of what state power?

Police Power

Eminent Domain

Taxation Power

Administrative Power

None of the above

It does not satisfy all the requisites for eminent domain, which is (1) privately owned, (2) for just compensation, (3) for public purpose

Explanation

It does not satisfy all the requisites for eminent domain, which is (1) privately owned, (2) for just compensation, (3) for public purpose

60. This doctrine does not warrant a court to arrogate unto itself to resolve a controversy the jurisdiction over which is initially lodged with an administrative body of competence.

The doctrine of primary jurisdiction refers to the principle that in certain cases, a court should defer to an administrative agency that has expertise in a specific area. This means that if there is a controversy that falls within the jurisdiction of an administrative body, the court should allow that agency to handle the matter before making a decision. The court should not arrogate unto itself the authority to resolve the controversy if the administrative body is competent to handle it. This doctrine ensures that disputes are addressed by the appropriate entity and allows for the expertise of administrative agencies to be utilized in decision-making.

Explanation

The doctrine of primary jurisdiction refers to the principle that in certain cases, a court should defer to an administrative agency that has expertise in a specific area. This means that if there is a controversy that falls within the jurisdiction of an administrative body, the court should allow that agency to handle the matter before making a decision. The court should not arrogate unto itself the authority to resolve the controversy if the administrative body is competent to handle it. This doctrine ensures that disputes are addressed by the appropriate entity and allows for the expertise of administrative agencies to be utilized in decision-making.

Submit

61. A relationship in the same office affinity or consanguinity; it is prohibited by law

Nepotism refers to the practice of favoring relatives or close friends in professional matters, such as hiring, promotions, or business dealings. It is considered unethical and unfair as it disregards merit and qualifications in favor of personal relationships. The given statement implies that relationships within the same office, whether through blood or marriage, are prohibited by law due to the negative consequences associated with nepotism.

Explanation

Nepotism refers to the practice of favoring relatives or close friends in professional matters, such as hiring, promotions, or business dealings. It is considered unethical and unfair as it disregards merit and qualifications in favor of personal relationships. The given statement implies that relationships within the same office, whether through blood or marriage, are prohibited by law due to the negative consequences associated with nepotism.

Submit

62. Means any agency statement with general applicability that interprets or implements law, fixes and describes the procedures in, or practice requirements of an agency including its regulations

Quasi-legislative power

Quasi-judicial power

Administrative power

Rules

None of the above

The correct answer is "rules" because the given definition describes agency statements with general applicability that interpret or implement law, fix and describe procedures, or practice requirements. These statements are commonly referred to as rules and are a part of an agency's administrative power. The other options, such as quasi-legislative power and quasi-judicial power, do not accurately describe the definition provided.

Explanation

The correct answer is "rules" because the given definition describes agency statements with general applicability that interpret or implement law, fix and describe procedures, or practice requirements. These statements are commonly referred to as rules and are a part of an agency's administrative power. The other options, such as quasi-legislative power and quasi-judicial power, do not accurately describe the definition provided.

63. It is an enforced proportionate contribution imposed upon persons, properties, businesses, rights, interests, privileges, transactions, and acts within the territorial jurisdiction of the taxing authority exercised by the legislature for a public purpose and generally payable in money

Police power

Eminent domain

Power of taxation

Adjudicatory power

None of the above

"taxation" - not power of taxation

Explanation

"taxation" - not power of taxation

64. _____ is considered a branch of public law. As a body of law, it deals with the decision-making of administrative units of the Government.

Administrative Law is considered a branch of public law because it focuses on the decision-making process of administrative units within the government. This body of law governs the actions and procedures of government agencies, ensuring that they act within their legal authority and follow fair and transparent processes. Administrative Law aims to protect the rights and interests of individuals affected by administrative decisions, providing a framework for accountability and redress. It covers areas such as administrative procedures, judicial review of administrative actions, and the powers and limitations of government agencies.

Explanation

Administrative Law is considered a branch of public law because it focuses on the decision-making process of administrative units within the government. This body of law governs the actions and procedures of government agencies, ensuring that they act within their legal authority and follow fair and transparent processes. Administrative Law aims to protect the rights and interests of individuals affected by administrative decisions, providing a framework for accountability and redress. It covers areas such as administrative procedures, judicial review of administrative actions, and the powers and limitations of government agencies.

Submit

65. Refers to common law right of the police to cross jurisdictional lines in order to arrest a felon

The correct answer is Doctrine of Hot Pursuit, Doctrine of Fresh Pursuit. These doctrines refer to the common law right of the police to cross jurisdictional lines in order to arrest a felon. In cases where a suspect is fleeing and there is a risk of escape or harm to others, law enforcement officers are allowed to pursue the suspect across different jurisdictions to ensure their capture. These doctrines recognize the need for immediate action in certain situations and prioritize public safety over jurisdictional boundaries.

Explanation

The correct answer is Doctrine of Hot Pursuit, Doctrine of Fresh Pursuit. These doctrines refer to the common law right of the police to cross jurisdictional lines in order to arrest a felon. In cases where a suspect is fleeing and there is a risk of escape or harm to others, law enforcement officers are allowed to pursue the suspect across different jurisdictions to ensure their capture. These doctrines recognize the need for immediate action in certain situations and prioritize public safety over jurisdictional boundaries.

Submit

66. Includes not only the provision of this code and regulations pursuant thereto but all other laws and regulations which are subject to enforcement by the BOC or within its jurisdiction

The given answer, "Tariff and Customs Laws," is correct because the statement mentions "this code and regulations pursuant thereto," indicating that it pertains to a specific set of laws and regulations. Additionally, it states that these laws and regulations are subject to enforcement by the BOC (Bureau of Customs) or within its jurisdiction. Therefore, it can be inferred that the laws and regulations being referred to are related to tariffs and customs.

Explanation

The given answer, "Tariff and Customs Laws," is correct because the statement mentions "this code and regulations pursuant thereto," indicating that it pertains to a specific set of laws and regulations. Additionally, it states that these laws and regulations are subject to enforcement by the BOC (Bureau of Customs) or within its jurisdiction. Therefore, it can be inferred that the laws and regulations being referred to are related to tariffs and customs.

Submit

67. A maximum penalty for failure to report fraud if such offender is an alien.

The maximum penalty for failure to report fraud for an alien is 1 year imprisonment and deportation. This means that if an alien is found guilty of not reporting fraud, they can be sentenced to a year in prison and subsequently deported from the country. This punishment is likely to serve as a deterrent and ensure that aliens understand the seriousness of not reporting fraudulent activities.

Explanation

The maximum penalty for failure to report fraud for an alien is 1 year imprisonment and deportation. This means that if an alien is found guilty of not reporting fraud, they can be sentenced to a year in prison and subsequently deported from the country. This punishment is likely to serve as a deterrent and ensure that aliens understand the seriousness of not reporting fraudulent activities.

Submit

68. This doctrine calls for resort first to the appropriate administrative authorities in the resolution of a controversy falling under their jurisdiction before the same may be elevated to the courts of justice for review.

The doctrine of exhaustion of administrative remedies requires individuals to first seek resolution of a dispute through the appropriate administrative authorities before turning to the courts for review. This means that before a case can be heard in court, all available administrative remedies must be exhausted. This doctrine ensures that administrative agencies have the opportunity to address and resolve disputes within their jurisdiction before the courts become involved. It promotes efficiency, allows for expertise in specific areas, and prevents unnecessary judicial intervention.

Explanation

The doctrine of exhaustion of administrative remedies requires individuals to first seek resolution of a dispute through the appropriate administrative authorities before turning to the courts for review. This means that before a case can be heard in court, all available administrative remedies must be exhausted. This doctrine ensures that administrative agencies have the opportunity to address and resolve disputes within their jurisdiction before the courts become involved. It promotes efficiency, allows for expertise in specific areas, and prevents unnecessary judicial intervention.

Submit

69. What particular office in the U.P. Law Center files the copies of each rules and regulations promulgated by the Commissioner of Customs?

The National Administrative Register is the particular office in the U.P. Law Center that files the copies of each rules and regulations promulgated by the Commissioner of Customs. The National Administrative Register is responsible for maintaining a record of all administrative regulations issued by government agencies, including those from the Commissioner of Customs. This office ensures that the rules and regulations are properly documented and easily accessible for reference and legal purposes.

Explanation

The National Administrative Register is the particular office in the U.P. Law Center that files the copies of each rules and regulations promulgated by the Commissioner of Customs. The National Administrative Register is responsible for maintaining a record of all administrative regulations issued by government agencies, including those from the Commissioner of Customs. This office ensures that the rules and regulations are properly documented and easily accessible for reference and legal purposes.

Submit

70. EO 127 gives the Commissioner additional power to appoint Bureau personnel, except those appointed by the President; discipline, suspend, dismiss, or otherwise penalize erring Bureau officers and employees

not-available-via-ai

Explanation

not-available-via-ai

Submit

71. Annual report of the Commissioner to the President shall be furnished to the economic agencies of the government on or before January 1st of each year

The correct answer is F: on or before December 30. This means that the annual report of the Commissioner to the President must be submitted to the economic agencies of the government by December 30th each year. This is in contrast to the statement given in the question, which states that the report should be submitted by January 1st.

Explanation

The correct answer is F: on or before December 30. This means that the annual report of the Commissioner to the President must be submitted to the economic agencies of the government by December 30th each year. This is in contrast to the statement given in the question, which states that the report should be submitted by January 1st.

Submit

72. Reward given to officers, men, officials, and informers who are instrumental in the discovery of seizure and smuggled goods.

This answer suggests that the reward given to officers, men, officials, and informers who are instrumental in the discovery of seizure and smuggled goods is 20% of the fair market value (FMV) or 20% of FMV. This means that individuals who contribute to the discovery of such goods are eligible to receive a reward equivalent to 20% of the estimated value of the goods.

Explanation

This answer suggests that the reward given to officers, men, officials, and informers who are instrumental in the discovery of seizure and smuggled goods is 20% of the fair market value (FMV) or 20% of FMV. This means that individuals who contribute to the discovery of such goods are eligible to receive a reward equivalent to 20% of the estimated value of the goods.

Submit

73. Imports and Assessment Service is under the supervision of what Deputy Commissioner?

The Offices of the Commissioner (OCOM):

1. Internal Administration Group (IAG)
2. Revenue Collection Monitoring Group (RCMG)
3. Assessment and Operations Coordination Group (AOCG)
4. Intelligence Group (IG)
5. Enforcement Group (EG)
6. Management Information System and Technology Group (MISTG)

Explanation

The Offices of the Commissioner (OCOM):

1. Internal Administration Group (IAG)
2. Revenue Collection Monitoring Group (RCMG)
3. Assessment and Operations Coordination Group (AOCG)
4. Intelligence Group (IG)
5. Enforcement Group (EG)
6. Management Information System and Technology Group (MISTG)

Submit

74. Designation is the movement of an employee across the organizational structure within the same department or agency which does not involve a reduction in rank, status, or salary.

The given statement is explaining the concept of designation, which refers to the movement of an employee within the same department or agency without any decrease in rank, status, or salary. This means that when an employee is designated, they are being assigned a new position or role within the organization, but their level of authority, position, and pay remains the same. Therefore, the correct answer is F: Detail, as it provides additional information about the concept of designation.

Explanation

The given statement is explaining the concept of designation, which refers to the movement of an employee within the same department or agency without any decrease in rank, status, or salary. This means that when an employee is designated, they are being assigned a new position or role within the organization, but their level of authority, position, and pay remains the same. Therefore, the correct answer is F: Detail, as it provides additional information about the concept of designation.

Submit

75. Detail is the movement of an employee from one agency to another without the issuance of an appointment and shall be allowed only for a limited period in the case of employees occupying professional, technical and scientific positions

The correct answer is "reassignment" because it refers to the movement of an employee from one agency to another without the issuance of an appointment. This type of movement is allowed only for a limited period and is applicable to employees in professional, technical, and scientific positions.

Explanation

The correct answer is "reassignment" because it refers to the movement of an employee from one agency to another without the issuance of an appointment. This type of movement is allowed only for a limited period and is applicable to employees in professional, technical, and scientific positions.

Submit

76. The Commissioner of Customs may, with the approval of the Secretary of Finance, assign any employee of the BOC within the Bureau as the best interest of the service may require provided that such assignment shall not affect the terms of of office of the employees, nor result in change of status, demotion in rank and/or deduction in salary

The statement in the question is about the assignment of employees within the Bureau of Customs (BOC) by the Commissioner of Customs. It states that such assignments should not affect the tenure of office of the employees, meaning that their term or duration of employment should not be changed. This means that the employees will retain their current employment status, rank, and salary, even if they are assigned to different roles or responsibilities within the BOC.

Explanation

The statement in the question is about the assignment of employees within the Bureau of Customs (BOC) by the Commissioner of Customs. It states that such assignments should not affect the tenure of office of the employees, meaning that their term or duration of employment should not be changed. This means that the employees will retain their current employment status, rank, and salary, even if they are assigned to different roles or responsibilities within the BOC.

Submit

77. Technology Management Service is under the supervision of what Deputy Commissioner?

The correct answer is Deputy Commissioner of Management Information System Technology Group. This means that the Technology Management Service is supervised by the Deputy Commissioner of the Management Information System Technology Group.

Explanation

The correct answer is Deputy Commissioner of Management Information System Technology Group. This means that the Technology Management Service is supervised by the Deputy Commissioner of the Management Information System Technology Group.

Submit

Customs Law Review (Phl)