CMTA SECTIONS 100-213

1) This act shall be known as Customs Modernization

and Tariff Act (CMTA). SECTION 100. SHORT TITLE

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2) Under the Chapter 1 & Sec. 100, what is the Title

number of Preliminary Provisions? TITLE 1. SHORT
TITLE

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3) Title of Chapter 2. GENERAL & COMMON

PROVISIONS

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4) It is hereby declared that the policy of the State to

protect & enhance gov’t revenue, institute fair &
transparent customs & tariff management that will
efficiently facilitate int’l trade, prevent & curtail any
form of customs fraud & illegal acts. & modernize
customs & tariff administration. (Section 101/CMTA)
DECLARATION OF POLICY (SEC.101/CMTA)

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5) State below the 5 policies of the State. (Section

101/CMTA)

1. DEVELOP & IMPLEMENT

2. PROVIDE

3. EMPLOY

4. INSTITUTE

5. ADOPT CLEAR & TRANSPARENT

6) Section # of Definition of Terms in CMTA. SECTION

102.
 CMTA SECTIONS 100-213

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7) Reduction or diminution, in whole or in part of,

duties & taxes where payment has not been made.
ABATEMENT

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8) Customs procedure applicable to goods being in free

circulation to leave the PH territory & intended to
remain permanently outside. ACTUAL OR OUTRIGHT
EXPORTATION

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9) Act of bringing imported goods directly or through

transit into a Free Zone. ADMISSION

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10) Transport document for air freight used by airlines

& int’l freight forwarder. AIRWAY BILL

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11) A remedy by person adversely affected by any

action, decision, order, or ommission of Bureau (seek
redress before Bureau, the Secretary of Finance or
Competent Court) APPEAL

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12) Process of determining the amount of DTOC due on

imported & exported goods. ASSESSMENT

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13) Importer, Exporter, Customs Broker, Forwarder,

Freight Forwarder, Transport Provider, and any other
entity. (Accredited by Bureau) AUTHORIZED ECONOMIC
OPERATOR (AEO)
 CMTA SECTIONS 100-213

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14) Transport document issued by shipping lines,

carriers & int’l freight forwarders or non-vessel oprating
common carrier (NVOCC) for water-borne freight. BILL
OF LADING

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15) It is Bureau of Customs. BUREAU

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16) A person actually transporting of goods and incharge

or responsible for operation by means of transport (e.g.
AIR LINES, SHIPPING LINES, FREIGHT FORWARDERS,
CARGO CONSOLIDATORS, NVOCC & OTHER INT’L
TRANSPORT OPERATORS) CARRIER

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17) Completion of customs & other gov’t formalities

necessary to allow goods to enter for: consumption,
warehousing, transit or transshipment or to be exported
or placed under another customs procedure.
CLEARANCE

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18) It is Tariff Commission. COMMISSION

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19) Customs procedure under RKC (known as temporary

admission) certain goods can be brought to customs
territory. CONDITIONAL IMPORTATION

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20) A person who is bona fide holder of Valid Certificate

of Registration of Professional Identification Card issued
 CMTA SECTIONS 100-213

by Professional Regulatory Board & Professional

Regulation Commission pursuant R.A. 9280 as amended
“Customs Brokers Act of 2004”. CUSTOMS BROKER

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21) Customs administrative unit/competent & authorize

to perform all functions under customs & tariff laws.
CUSTOMS OFFICE.

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22) Distinguish from a clerk or employee/person whose

duty is not being clerical or manual in nature.
CUSTOMS OFFICER.

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23) Areas in the PH where customs & tariff laws may be

enforced. CUSTOMS TERRITORY

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24) Bringing imported goods into customs territory

including goods from freezone. ENTRY

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25) Bringing goods out of the PH territory.

EXPORTATION

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26) Statement made in manner prescribed by Bureau &

other appropriate gov’t agencies/observe for taking out
or causing taken out exported goods. EXPORT
DECLARATION

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 CMTA SECTIONS 100-213

27) What are the 3 descriptions stated under Flexible

Clause (Power of the President upon recommendation of
NEDA)

1)

2)

3)

28) Person whose name appears on documentation

attesting export of product to PH regardless of
manufacturer’s name in invoice. FOREIGN EXPORTER

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29) Special Economic Zone registered w/ PEZA (RA

9716/amended) duly chartered or legislated special
economic zones & free port. FREE ZONE

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30) PEZA. PHILIPPINE ECONOMIC ZONE AUTHORITY

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31) What are the 4 ports under RA 7227/amended RA

9400. CLARK FREEPORT ZONE/PORO POINT
FREEPORT ZONE/JOHN HAY SPECIAL ECONOMIC
ZONE/SUBIC BAY FREEPORT ZONE

1)

2)

3)

4)

32) Port amended in RA 9490. AURORA SPECIAL

ECONOMIC ZONE
 CMTA SECTIONS 100-213

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33) Port under RA 7922. CAGAYAN SPECIAL ECONOMIC

ZONE & FREEPORT

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34) Port under RA 7903. ZAMBOANGA CITY SPECIAL

ECONOMIC ZONE

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35) Port under RA 9728. FREEPORT AREA OF BATAAN

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36) Articles, wares, merchandise & any other items

subject to importation & exportation. GOODS

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37) Statement made in manner prescribed by Bureau for

entry or admission of imported goods. GOODS
DECLARATION

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38) Bringing in of goods from foreign country into Ph

territory whether for consumption, warehousing or
admission. IMPORTATION

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39) Local entity act as ‘cargo intermediary’/facilitate

transport of goods on behalf of client that does not
assume as carrier. FREIGHT FORWARDER

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40) Person responsible for assembly & consolidating of

shipments into single lot (have full responsibility for
 CMTA SECTIONS 100-213

int’l transport of shipments/from point of receipt to

point of destination) INTERNATIONAL FREIGHT
FORWARDER

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41) Power & rights of Bureau exercising supervision &

police authority over all seas w/in the jurisdiction of PH
territory & over all coast, ports, airports, harbors, bays,
rivers & inland waters whether navigable or not from
the sea. JURISDICTIONAL CONTROL

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42) Registration of goods declaration w/in the Bureau.

LODGEMENT

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43) An entity may or may not own or operate a vessel

provides point-to-point service/includes several modes
of transport or undertakes group of LCL shipments
& issues transport documents. NON-VESSEL
OPERATING COMMON CARRIER (NVOCC)

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44) Act of importing goods into the country (w/out

complete customs prescribed documents) (w/out being
cleared by customs or other gov’t regulatory agencies)
OUTRIGHT SMUGGLING

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45) Goods liable to perish/Goods have depreciate greatly

in value while stored (cannot be kept w/out
disproportionate expense) advertise to sold at public
auction upon notice if reasonable. PERISHABLE GOODS

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 CMTA SECTIONS 100-213

46) A domestic port/open to both domestic &

international trade the ‘principal ports of entry &
subports of entry’. PORT OF ENTRY

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47) Chief Port of Entry of District Collector (permanent

station of DC) PRINCIPAL PORTS OF ENTRY

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48) Under the administrative jurisdiction of District

Collector of Principal Ports of Entry (being assigned
here is the Deputy District Collector) SUBPORTS OF
ENTRY

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49) Port of unloading (place where vessel, ship, aircraft

or train unloads shipments wherein dispatched to its
respective consignees) PORT OF DISCHARGE

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50) Exportation of goods which have been imported.
REEXPORTATION

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