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.

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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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 CMTA SECTIONS 100-213
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)

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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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 CMTA SECTIONS 100-213
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 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
 CMTA SECTIONS 100-213
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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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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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 CMTA SECTIONS 100-213
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

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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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 CMTA SECTIONS 100-213
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 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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