Customs Law Review (Phl)

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Overall customs law review quiz for 2016 (in progress)


Questions and Answers
  • 1. 

    If true, write "T"If false, write "F: correct answer" 

  • 2. 

    If the answer is not in the choices, choose 'none of the above'

  • 3. 

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

    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.

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  • 4. 

    Tax is a mode of raising revenue for public purposes.

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    Term used should be "taxation", not "tax".

    Rate this question:

  • 5. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    For designation purposes, oral and written examination is not necessary for acting COO III and COO V.

    Rate this question:

  • 6. 

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

    Correct Answer
    National Administrative Register
    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.

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  • 7. 

    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.

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    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.

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  • 8. 

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

    Correct Answer
    3 copies
    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.

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  • 9. 

    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.

    Correct Answer
    Ombudsman
    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.

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  • 10. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    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.

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  • 11. 

    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.

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 12. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 13. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 14. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    The issuance of Customs Memorandum Order does not require the approval of the Secretary of Finance.

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  • 15. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 16. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 17. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 18. 

    (*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

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    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.

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  • 19. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. 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.

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  • 20. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 21. 

    Customs Issuances are considered law.

    • A.

      True

    • B.

      False

    Correct Answer
    B. 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.

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  • 22. 

    Bureau of Customs has taxation power.

    • A.

      True

    • B.

      False

    Correct Answer
    B. 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.

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  • 23. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 24. 

    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  

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    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.

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  • 25. 

    Commissioner of Customs may appoint his cousin as Bureau Personnel

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    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.

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  • 26. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    A. True
    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.

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  • 27. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. 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.

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  • 28. 

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

    • A.

      True

    • B.

      False

    Correct Answer
    B. False
    Explanation
    The statement is false because the Secretary of Finance is not responsible for prescribing the oral or written examination for designation.

    Rate this question:

  • 29. 

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

    Correct Answer
    Reassignment
    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.

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  • 30. 

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

    Correct Answer
    Deputy Commissioner of 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.

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  • 31. 

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

    Correct Answer
    Assessment and Operations Coordination Group
    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)

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  • 32. 

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

    Correct Answer
    Designation
    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.

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  • 33. 

    To what government agencies should the copies of issuances be furnished?________________________

    Correct Answer
    Board of Investments, Bangko Sentral ng Pilipinas, Central Bank of the Philippines, National Economic Development Authority
    Board of Investments, Bangko Sentral ng Pilipinas, Central Bank of the Philippines, National Economic Development Authority
    Board of Investments, Bangko Sentral ng Pilipinas, Central Bank of the Philippines, National Economic Development Authority
    Explanation
    reference: SEC.208 TCCP

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  • 34. 

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

    Correct Answer
    Administrative Law
    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.

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  • 35. 

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

    Correct Answer
    seizure
    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.

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  • 36. 

    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.

    Correct Answer
    Doctrine of Exhaustion of Administrative Remedies
    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.

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  • 37. 

    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

    Correct Answer
    Tariff and Customs Laws
    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.

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  • 38. 

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

    Correct Answer
    Doctrine of Hot Pursuit, Doctrine of Fresh Pursuit
    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.

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  • 39. 

    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.

    Correct Answer
    Bureau of Quarantine
    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.

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  • 40. 

    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.

    Correct Answer
    Doctrine of Primary Jurisdiction
    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.

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  • 41. 

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

    Correct Answer
    20% of fair market value, 20% of fmv
    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.

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  • 42. 

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

    Correct Answer
    1 year imprisonment and deportation
    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.

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  • 43. 

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

    Correct Answer
    smuggler
    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.

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  • 44. 

    These are articles of prohibited importation or exportation.

    Correct Answer
    contraband
    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.

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  • 45. 

    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

    Correct Answer
    F: on or before December 30
    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.

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  • 46. 

    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

    Correct Answer
    T
    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.

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  • 47. 

    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

    Correct Answer
    F: EO 39
  • 48. 

    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.

    Correct Answer
    F: Detail
    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.

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  • 49. 

    Appointment of wife as confidential staff is prohibited by law

    Correct Answer
    F: excemption on nepotism
  • 50. 

    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

    Correct Answer
    F: reassignment
    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.

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Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 21, 2023
    Quiz Edited by
    ProProfs Editorial Team
  • Nov 27, 2016
    Quiz Created by
    Villanuevavelc
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