COLLEGE OF SUBIC MONTESSORI

SUBIC BAY FREEPORT ZONE, PHILIPPINES

BACHELOR OF SCIENCE IN CUSTOMS ADMINISTRATION
MOCKBOARD EXAM
WAREHOUSING IN GENERAL AND CARGOO HANDLING OPERATIONS

Name:___________________________________________________________Date:________________
Course/Year:______________________________________________________Score:_______________
Instruction: Select the correct answer for each of the following questions.
1. What is the prescribed period within which a manufacturing CBW has to export the
finished products manufactured out of the imported raw materials?
a. 9 months
b. 10 months

c. 11 months
d. 12 months

2. Who approves all applications to operate a Customs Bonded Manufacturing Warehouse?

a. District Collector of Customs
b. Commissioner of Customs

c. Warehousing Committee subject to

clearance of Commissioner
d. Secretary of Finance

3. Used for the storage and safekeeping of imported goods belonging to different importers;
a. Bonded manufacturing warehouse
b. Common bonded warehouse

c. Regional bonded warehouse

d. Public bonded warehouse

4. Shipments bound for enterprises registered under PEZA are under guarded by;
a. Customs Police
b. PID Guards

c. PPA Police
d. PEZA Police

5. The _______ is responsible for the licensing, supervision of all CBWs including its extension
warehouse, licensed members and licensed subcontractors;
a. Bureau of Customs
b. Department of Finance

c. Board of Investment
d. Bureau of Quarantine

6. How much penalty shall be collected for late filing of license to operate a CBW for 31 days
and above?
a. Closure
b. 15,000Php

c. 10,000Php
d. 5,000Php

7. An application for renewal of license by a CBW or of license as member, subcontractor or

client/end-user shall be filed every?
a. 2 years
b. 3 years

c. 4 years
d. 5 years

8. The door/ entrance to a CBW and the designated compartments for raw materials, finished
goods and wastages, rejects and by-products shall have_______ each.
a. Two locks
b. Four locks

c. 1 lock
d. 3 locks

9. A warehouse facility licensed by the BOC to import, receive and store articles for its
production intended for domestic consumption, withdrawal of which shall be made only
upon payment of duties and taxes and other charges
a. Public bonded warehouse
b. Miscellaneous manufacturing
bonded warehouse

c. Multinational regional bonded

warehouse
d. Private bonded warehouse

10.As special type of CBW which caters to needs of the international air carriers operating in
the country;
a. Garments/Textiles Manufacturing Bonded Warehouse
b. Industry/Specific Customs Bonded Warehouse
c. Airlines Customs Bonded Warehouse
d. Ordinary Customs Bonded Warehouse
11.A warehouse facility jointly licensed by the BOC and the GTIS through its accreditation
committee to import, receive and store garments, textiles, accessories and packaging
materials
a. Ordinary Customs Bonded Warehouse
b. Customs Common Bonded Warehouse
c. Garments/Textiles Manufacturing Bonded Warehouse
d. Multinational Regional Bonded Warehouse
12.It involves the sale or any other mode of conveyance and delivery of raw materials and
semi-finished products from a CBW to Customs Manufacturing Bonded Warehouse,
PEZA/Economic Zone, Freeport or vice versa;
a. Constructive
Exportation/Importation

b. Transshipment
c. Delivery
d. Withdrawal

13.What will happen to warehousing articles not withdrawn within the prescribed period off
storage manufacture?
a. Subject to payment of taxes and
duties only

b. Subject to payment f domestic

market value
c. Subject to seizure or forfeiture
d. Sold in public auction

14.What is the legal term for persons or entities engaged in business of carrying or
transporting passengers, goods or both by land, water or air for compensation offering
their services to the public?
a. Commercial Transport
b. Common carrier

c. Private carrier
d. Transport Company

15.Articles which define the meaning of Common Carrier.

a. Article 1723
b. Article 1742

c. Article 1732
d. Article 1733

16.Upon the filing of warehousing entry, the collector of customs shall require from the
importer a bond equivalent toa. 10% of the duties, taxes and other
charges
b. 100% of the duties, taxes and
other charges

c. 150% of the duties, taxes and

other charges
d. 200% of the duties, taxes and
other charges

17.What is penalty for any unauthorized withdrawal of imported articles stored in a customs
bonded warehouse?
a. 50% of duties, taxes and other
charges

b. 100% of duties, taxes and other

charges
c. Two times the customs duty
d. Seizure

18.Which of the following documents need NOT be presented by a foreign vessel upon its
entry?
a. Bill of lading
b. Shipping Articles

c. Ship Manifest
d. Through Cargo Manifest

19.The filing bond under Sec. 1302 TCCP, may also be for immediate warehousing anda. Immediate transportation
b. Immediate transfer to other local
ports

c. Immediate consumption
d. Immediate exportation

20.A container loaded with cargoes belonging to a single consignee covered by one Bill of
Lading;
a. Full container Load
b. Less Container Load

c. Sealed container load

d. Full transshipment load

21.Place where container is stocked and arranged according to the sequence of withdrawal;
a. Container Terminal
b. Container yard container freight
station

c. Container yard
d. Marshalling yard

22.Under the TCCP, a dwelling house may be entered and searched only upon a warrant
issued by;
a. Secretary of Finance
b. Commissioner of Customs

c. Judge of RTC
d. Collector of Customs

23.In all proceedings taken from the seizures and/or forfeitures of any article under the
provisions of the TCCP, the burden of proof lies upon;
a. Chief of Law Division
b. Collector of Customs

c. Customs Broker
d. Claimant-Importer

24.The maximum fine imposed on any crew preventing a customs official from going on board
the vessel for the purpose of implementing the tariff and customs laws;
a. 5,000Php
b. 10,000Php

c. 15,000Php
d. 20,000Php

25.Decisions of the Collector of Customs in seizure cases adverse to the government shall be
subject to;
a. Appeal to the Commissioner
b. Automatic Review of the
Commissioner

c. Reconsideration by Law Division

d. Immediate Implementation

26.An importer whom to release the shipment that is subject to WSD. What guarantee should
be posted to be able to release his shipment?

a. Surety bond
b. Company check

c. Performance bond
d. Cash bond

27.Formal protest under Section 2308 must be filed within;

a. 30 days from filing of entry
b. 30 days from date of discharge

c. 15 days of payment of the amount

claim
d. 15 days from filing of entry

28.The penalty of any vessel or aircraft for failure to supply the required manifest;
a. 5,000Php
b. 10,000Php

c. 10,000Php to 30,000Php
d. 10,000Php

29.The division of the BC where the documents covering the warehousing Entry is being kept
and maintain;
a. Liquidation & Billing Division
b. Bonds Division
c. Cash Division

d. Warehousing Document & Records

Division

30.The procedure when the shipment is being return back to abroad due to erroneous
shipment;
a. Exportation
b. Transshipment

c. Constructive warehousing for

immediate exportation
d. Foreign Transshipment

31.The requirement of the law when the shipment is a regulated importation

a. Cash bond
b. Tax exemption certificate

c. Clearance/Permit
d. BIR Authority

32.The kind of entry to be used in releasing shipment under Section 105 of the TCCP;
a. Warehousing Entry
b. Consumption Entry

c. Withdrawal Entry
d. Informal Entry

33.The nature of export products where it need, clearance/permit for the government
agencies;
a. Prohibited Export
b. Export

c. Regulated Export
d. Returned Shipment

34.What portion of the tax being exempted from payment in the importation of Agricultural
Products in its original form?
a. Duties & Taxes
b. Tax Exemption Certificate

c. Value Added Tax

d. Excise Tax

35.This term covers the period from time when the goods are loaded to the time when they
are discharged from the vessel;
a. Carriage of Goods
b. Cargo Manifest

c. Bill of Lading
d. Contract of Carriage

36.Which law governs the liability of the liability of the carrier for the loss, destruction and
deterioration of goods;
a. Law of the country of origin

b. Law of the country of

transshipment

c. Law of country of destination

d. Law of the country where the

destruction occurred

37.Under the provisions of COGSA, the time to file a claim against the carrier for apparent
damage to cargo shall be made upon the delivery;
a. Within 30 days
b. Within 3 days

c. Within 1 year
d. Within 24 hours

38.Which of the following articles cannot be sold in public auction?

a. Abandoned articles
b. Contraband articles

c. Articles under ordinary

warehousing
d. Forfeited articles

39.It is a written order in writing by the Collector of Customs authorizing an officer of the
Bureau to make either an arrest, seizure, search or perform some other acts;
a. Forfeiture
b. Arrest

c. Warrant
d. Seizure

40.It refers to the acquisition by the government of the ownership of the imported articles
from violating the provision of the tariff and customs laws;
a. Forfeiture
b. Arrest

c. Warrant
d. Seizure

41.It refers to the actual or constructive taking or bringing into of goods by virtue of a warrant
issued by the Collector for the violation of the tariff and Customs laws;
a. Forfeiture
b. Arrest

c. Warrant
d. Seizure

42.For the undervaluation, misclassification and misdeclaration in the entry of more than
thirty percent (30%), the surcharge assessed against the importer shall be in an amount
equal to ________ of the difference between the full duty and the estimated duty based
upon the declaration;
a. 100%
b. 200%

c. 300%
d. Forfeiture

43.The fine for bringing of unmanifested arms, explosives or war equipment is in a sum NOT
exceeding;
a. 10,000Php
b. 20,000Php

c. 30,000Php
d. 100,000Php

44.The Bureau of Import Services within issues authority to automobile importations is under
the;
a. Department of Finance
b. Department of Trade & Industry
c. Central Bank

d. Department of Transportation &

Communication

45.When a property in customs custody is sold at public auction the proceeds thereof must be
first applied to;
a. Taxes due to government
b. Storage charges
c. Duties

d. Expenses of appraisal,
advertisement and sale

46.Which office collects the Import Processing Fee?

a. Foreign Affairs
b. Bureau of Customs

c. Central Bank
d. Department of Finance

47.The accredited professional organization for Customs Brokers by the Professional

Regulation Commission;
a. PCBAPI
b. PSCAS

c. CCBI
d. UCAS

48.When the importation mentioned in the inward cargo manifest disappears upon the arrival
of the vessel or aircraft and such fact is not explained to the satisfaction of the Collector of
Customs, a penalty shall be imposed by way of a fine not exceedinga. 20,000Php
b. 10,000Php

c. 5,000Php
d. 2,000Php

49.A person lawfully engaged in the business of storing gods for profit;
a. Customs guard
b. Customs police

c. Warehouseman
d. Warehouse boy

50.Who may issue warehouse receipts?

a. Customs guard
b. Customs police
d. Collector

c. Warehouseman