Name: ________________________________________________ Date: ____________

Choose the best answer. No erasure allowed.

1. __________________ he may demand evidence of payment of duties and taxes on imported

goods openly for sale or kept in storage.
a. Commissioner c. customs officers
b. Authorized representatives d. All of the above
2. Presentation of the Proof of Payment of Duties and Taxes within the fifteen (15) day period.
During the said period, the goods shall be placed under Constructive Customs Custody provided
that the same may be released if any of the following documents are presented and verified
except:
a. Proof of payment of correct duties and taxes or proof of exemption from payment of duties
and taxes
b. Proof of local purchase and payment of correct duties and taxes by the original importer or
manufactured
c. Proof that the goods are locally produced or in the event that the interested party fails to
produce such evidence within the said fifteen (15) day period, the goods shall be seized and
subjected to forfeiture proceedings
c. None of the above
3. The shipment shall be deemed abandoned if the owner, importer, or consignee fails to pay in
full the assessed duties, taxes, fees, interests and other charges within fifteen (15) calendar days
from final assessment.
a. The statement is correct c. Either correct or incorrect
b. The statement is incorrect d. None of the choices
4. The owner, importer or consignee of the imported goods may reclaim the impliedly abandoned
imported goods by lodging or filing the corresponding Goods Declaration subject to the
following conditions;
a. The subject goods have not been disposed by the Bureau
b. The goods declaration is filed within thirty 30 calendar days after the lapse of the fifteen 15
calendar days period to file;
c. The duties, taxes and other charges have been paid in full
d. All of the above
5. ___________ shall refer to the notification to the owner, importer, consignee or interested
party to lodge or file, pay, claim, mark, submit clearances and other requirements, or Order of
Release and Lifting the Alert Order.
a. Publication c. Electronic and public notice
b. Due notice d. None of the above
6. If the offense relates only to a part or portion of a shipment, all the part shall be seized or
detained, provided that the District Collector is satisfied that the remainder of the shipment was
not used, directly or indirectly, in the commission of the offense.
a. True c. Either true or false
b. False d. None of the above
7. _________ shall refer to the registration of a Goods Declaration with the Bureau
a. Customs clearance c. Electronic lodgement
b. Lodgement d. Registration
8. For imported goods which have been impliedly abandoned and sold by the Bureau where no
offense has been discovered against the imported goods or the owner, importer, or consignee of
the imported goods, the proceeds of the sale, after deduction of any duty and tax and all other
charges and expenses incurred as provided in Section 1143 of the CMTA, shall be turned over __
a. owner, importer, or consignee c. Bureau of Customs
b. government properties d. All of the above
9. He shall exercise the territorial jurisdiction over the location of the seized goods shall have
the original and exclusive authority to issue the WSD.
a District Collector c. customs officer
b. Commissioner d. Authorize representative
10. If the owner is unknown, with insufficient address, or a foreign entity or individual, service
shall be effected by posting of the WSD by the ESS in the bulletin board of the concerned
collection district office, and by electronic posting through the BOC website, or printed
publication, for thirty (30) days
a. True c. Either true or false
b. False d. None of the above