CDP- MOCKBOARD Exam 2026
Questions and Answers
Raw materials entered for consumption shall not exceed ______ nay be allowed by
the bureau under the meritorious circumstances - Correct answer-30%
CBWS previously granted authority to operate either as Multinational Regional
Bonded Warehouse , Airlines Customs Bonded Warehouse or Airlines Catering
Customs Bonded Warehouse shall be re-classified as _____ pursuant to this CAO -
Correct answer-ICBW
The authority to operate a CBW is personal to the warehouse operator and shall not
be transferred or assigned for what ever reason . True or False - Correct answer-
True
The secretary of finance may create or dissolve certain types of warehouses subject
to consultation with the ________ - Correct answer-NEDA and DTI
The privilege of exemption from payment of duties and taxes, however shall not
apply to implements, machineries, spare parts and apparatus to be used to construct
unless these supplies and spareparts are indispensably needed in the production of
©COPYRIGHT 2025, ALL RIGHTS RESERVED 1
,finished products subject to presentation of a ________ from BOI and the
corresponding exemption from the DOF - Correct answer-Certificate of
Qualification
The importer shall, within a non-extendible period of _____ days from the date of
complete and full exportation submit the complete documents required for the
liquidation of entry. - Correct answer-60 days
CBW, including its members, if applicable may import goods based on its
approved _______ as duly authorized by the bureau - Correct answer-SMRMIR
Who shall establish a CRS which shall be used to measure and assess the
compliance and performance levels of all CBWS? - Correct answer-Commissioner
Before the bonded warehouse shall be allowed to operate, the __________ under
the Office of the Deputy Commissioner, AOCG shall assign a warehouse number
for all CBWS including accredited member of CCBWS for all authority to operate.
- Correct answer-WCD. (Warehouse Coordinating Division)
The authority to operate issued by _________ must be posted or displayed in
conspicuous places in offices of the CBW Operator - Correct answer-
Commissioner
©COPYRIGHT 2025, ALL RIGHTS RESERVED 2
,The ______ shall cause the final inspection of the CBW by the Warehousing
Inspection Division - Correct answer-District Collector
The _________ may reject the application at any stage of the evaluation process. -
Correct answer-District Collector
The District Collector shall recommend to the CBWC the approval of the
application within __ working days from the issuances of clearances and inspection
report by concerned offices - Correct answer-5
In case of rejection,________ shall send a notice of rejection to the applicant
stating clearly the grounds for the rejection has ceased to exist - Correct answer-
The District Collector
Who is the head of CBWC? - Correct answer-Deputy Commissioner, AOCG
The CBWC shall forward its recommendation to the Commissioner within ___
days, upon receipt of the records from the District Collector together within the
supporting documents - Correct answer-20
The Commissioner shall act on the application within ____ working days from
receipt of the recommendation by the CBWC - Correct answer-20
©COPYRIGHT 2025, ALL RIGHTS RESERVED 3
, Upon approval of the CBW application, the _______ shall issue a certificate of
authority to operate CBW, which shall be conspicuously displayed at all times at
the CBW - Correct answer-Commissioner
The application for renewal of authority to operate a CBW shall be filed
_________ days before its expiration - Correct answer-not later than 90 days but
not earlier than 120 days before its expiration
As a general rule, any application of a CBW shall be approved by the _________
as recommended by the District Collector - Correct answer-Commissioner
CCBW must have a membership fee of at least ___ but not more than 30 members
- Correct answer-3
What is the projected duties and taxes does not exceed of every member ? - Correct
answer-300,000,000
An applicant whose application to establish or renew a CBW was denied by the
Commissioner may file a motion for reconsideration on the denial with the
commissioner with __ days from receipt of the notice of denial - Correct answer-15
The Commissioner, within __ days from receipt of motion for reconsideration,
shall issue a resolution granting the motion for reconsideration - Correct answer-20
©COPYRIGHT 2025, ALL RIGHTS RESERVED 4
Questions and Answers
Raw materials entered for consumption shall not exceed ______ nay be allowed by
the bureau under the meritorious circumstances - Correct answer-30%
CBWS previously granted authority to operate either as Multinational Regional
Bonded Warehouse , Airlines Customs Bonded Warehouse or Airlines Catering
Customs Bonded Warehouse shall be re-classified as _____ pursuant to this CAO -
Correct answer-ICBW
The authority to operate a CBW is personal to the warehouse operator and shall not
be transferred or assigned for what ever reason . True or False - Correct answer-
True
The secretary of finance may create or dissolve certain types of warehouses subject
to consultation with the ________ - Correct answer-NEDA and DTI
The privilege of exemption from payment of duties and taxes, however shall not
apply to implements, machineries, spare parts and apparatus to be used to construct
unless these supplies and spareparts are indispensably needed in the production of
©COPYRIGHT 2025, ALL RIGHTS RESERVED 1
,finished products subject to presentation of a ________ from BOI and the
corresponding exemption from the DOF - Correct answer-Certificate of
Qualification
The importer shall, within a non-extendible period of _____ days from the date of
complete and full exportation submit the complete documents required for the
liquidation of entry. - Correct answer-60 days
CBW, including its members, if applicable may import goods based on its
approved _______ as duly authorized by the bureau - Correct answer-SMRMIR
Who shall establish a CRS which shall be used to measure and assess the
compliance and performance levels of all CBWS? - Correct answer-Commissioner
Before the bonded warehouse shall be allowed to operate, the __________ under
the Office of the Deputy Commissioner, AOCG shall assign a warehouse number
for all CBWS including accredited member of CCBWS for all authority to operate.
- Correct answer-WCD. (Warehouse Coordinating Division)
The authority to operate issued by _________ must be posted or displayed in
conspicuous places in offices of the CBW Operator - Correct answer-
Commissioner
©COPYRIGHT 2025, ALL RIGHTS RESERVED 2
,The ______ shall cause the final inspection of the CBW by the Warehousing
Inspection Division - Correct answer-District Collector
The _________ may reject the application at any stage of the evaluation process. -
Correct answer-District Collector
The District Collector shall recommend to the CBWC the approval of the
application within __ working days from the issuances of clearances and inspection
report by concerned offices - Correct answer-5
In case of rejection,________ shall send a notice of rejection to the applicant
stating clearly the grounds for the rejection has ceased to exist - Correct answer-
The District Collector
Who is the head of CBWC? - Correct answer-Deputy Commissioner, AOCG
The CBWC shall forward its recommendation to the Commissioner within ___
days, upon receipt of the records from the District Collector together within the
supporting documents - Correct answer-20
The Commissioner shall act on the application within ____ working days from
receipt of the recommendation by the CBWC - Correct answer-20
©COPYRIGHT 2025, ALL RIGHTS RESERVED 3
, Upon approval of the CBW application, the _______ shall issue a certificate of
authority to operate CBW, which shall be conspicuously displayed at all times at
the CBW - Correct answer-Commissioner
The application for renewal of authority to operate a CBW shall be filed
_________ days before its expiration - Correct answer-not later than 90 days but
not earlier than 120 days before its expiration
As a general rule, any application of a CBW shall be approved by the _________
as recommended by the District Collector - Correct answer-Commissioner
CCBW must have a membership fee of at least ___ but not more than 30 members
- Correct answer-3
What is the projected duties and taxes does not exceed of every member ? - Correct
answer-300,000,000
An applicant whose application to establish or renew a CBW was denied by the
Commissioner may file a motion for reconsideration on the denial with the
commissioner with __ days from receipt of the notice of denial - Correct answer-15
The Commissioner, within __ days from receipt of motion for reconsideration,
shall issue a resolution granting the motion for reconsideration - Correct answer-20
©COPYRIGHT 2025, ALL RIGHTS RESERVED 4