1. Which of the following is NOT considered a customs territory?

A) Mainland

B) Island

C) Coastal zone

D) Airports

2. Under CMTA Section 206, which of the following is NOT a requirement for the importation of
goods?

A) Payment of customs duties and taxes

B) Submission of required documents

C) Declaration of the goods’ value and classification

D) Approval of the Bureau of Customs (BOC)

3. What is the maximum period for the detention of imported goods under CMTA Section 204?

A) 60 days

B) 90 days

C) 120 days

D) 180 days

4. Which of the following is NOT an exception to the payment of customs duties and taxes?

A) Goods for personal use

B) Diplomatic and consular missions

C) Donations for charitable purposes

D) Goods for commercial purposes

5. Under CMTA Section 303, which of the following is NOT a prohibited importation?

A) Pornographic materials

B) Counterfeit goods

C) Endangered species

D) Intellectual property rights violations

6. Which of the following is NOT a requirement for the issuance of an advance ruling under CMTA
Section 401?

A) Submission of a written request

B) Payment of the required fee

C) Provision of complete and accurate information

D) Approval of the Bureau of Customs (BOC)

7. Which of the following is NOT considered an exportation?

A) Removal of goods from a customs territory to another country

B) Sale of goods to a foreign buyer

C) Transfer of goods to a bonded warehouse

D) Consumption or use of goods outside a customs territory

8. Under CMTA Section 402, which of the following is NOT a requirement for the issuance of an
advance ruling on origin?

A) Submission of a written request

B) Payment of the required fee

C) Provision of complete and accurate information

D) Approval of the Bureau of Customs (BOC)

9. What is the maximum period for the storage of abandoned goods under CMTA Section 407?

A) 30 days

B) 60 days

C) 90 days

D) 120 days

10. Which of the following is NOT a requirement for the issuance of a certificate of origin under CMTA
Section 422?

A) Declaration of the goods’ origin

B) Submission of supporting documents

C) Payment of the required fee

D) Approval of the Bureau of Customs (BOC)

11. Under CMTA Section 423, which of the following is NOT a requirement for the preferential
treatment of goods?

A) Goods must originate from a beneficiary country

B) Goods must be shipped directly from the beneficiary country to the importing country

C) Goods must be transported by a vessel registered in the beneficiary country

D) Goods must be accompanied by a certificate of origin

12. Which of the following is NOT a requirement for the issuance of a bonded manufacturing
warehouse (BMW) permit under CMTA Section 430?

A) Submission of a written application

B) Payment of the required fee

C) Provision of a bond or security

D) Approval of the Bureau of Customs (BOC)

13. Under CMTA Section 440, which of the following is NOT considered a violation?

A) Smuggling

B) Misdeclaration

C) Undervaluation

D) Overvaluation

14. Which of the following is NOT a function of the Bureau of Customs (BOC)?

A) Regulation of import and export trade

B) Collection of customs duties and taxes

C) Facilitation of trade

D) Issuance of business permits and license

15. Under CMTA Section 302, which of the following is NOT a requirement for the exportation of
goods?

A) Payment of export duties and taxes

B) Submission of required documents

C) Declaration of the goods’ value and classification

D) Approval of the Bureau of Customs (BOC)

16. Which of the following is NOT considered a customs procedure under CMTA Section 103?

A) Clearance of goods for home consumption

B) Temporary importation

C) Transit of goods

D) Transport of goods by air, land, or sea

17. Under CMTA Section 214, what is the maximum period for the re-exportation of goods?

A) 90 days

B) 120 days

C) 180 days

D) 365 days

18. Which of the following is NOT a requirement for the issuance of an importer or exporter
accreditation under CMTA Section 311?

A) Filipino citizenship

B) Good moral character

C) Payment of application and accreditation fees

D) Compliance with legal requirements for conducting business

19. Under CMTA Section 311, what is the maximum period for the validity of an importer or exporter
accreditation?

A) 1 year

B) 2 years

C) 3 years

D) 4 years

20. Which of the following is NOT a ground for the cancellation or suspension of an importer or
exporter accreditation under CMTA Section 316?

A) Non-payment of customs duties and taxes

B) Non-compliance with the terms and conditions of the accreditation

C) Commission of fraudulent or dishonest practices

D) Non-submission of customs declarations within the prescribed period

21. Which of the following is NOT a required information in a customs declaration under CMTA
Section 401?

A) Description of goods

B) Country of origin

C) Date of manufacture

D) Port of destination

22. Under CMTA Section 407, what is the maximum period allowed for the filing of an amended
customs declaration?

A) 15 days from the date of acceptance of the original declaration

B) 30 days from the date of acceptance of the original declaration

C) 45 days from the date of acceptance of the original declaration

D) 60 days from the date of acceptance of the original declaration

23. Which of the following is NOT a customs process under CMTA Section 430?

A) Refund of customs duties and taxes

B) Abandonment of goods

C) Seizure and forfeiture of goods

D) Imposition of administrative fines

24. Under CMTA Section 431, what is the maximum period for the release of goods subject to seizure
and forfeiture proceedings?

A) 60 days

B) 90 days

C) 120 days

D) 180 days

25. Which of the following is NOT a requirement for the release of goods under provisional goods
declaration under CMTA Section 440?

A) Payment of the required duties and taxes

B) Submission of a complete and proper goods declaration

C) Posting of a bond or other security

D) Approval of the Bureau of Customs (BOC)