ANSWERS ALL CORRECT
When goods declaration must be lodged? - Answer- within 15 calendar days from the
date of discharged of the last package
Discharge of last package - Answer- refers to the completion of the unloading of the
entire shipment from the international carrier.
May the period to file the goods declaration be extended? For how many days? -
Answer- Yes, on valid grounds for another 15 calendar days,
Who shall be directly responsible for the facilitation of the grant of tax and duty
exemption of relief consignments? - Answer- DOF-Revenue Office of the PIHARC-OSS
Who shall provide a list of priority relief goods needed in disaster affected areas? -
Answer- National Disaster and Risk Reduction Management Council (NDRRMC)
Where the list of priority relief goods shall be posted? - Answer- NDRRMC website or
bulletin
INFORMAL ENTRY PROCESS - Answer- It shall refer to the clearance process for
imported goods with FOB or FCA value of less than P50,000 and personal and
household effects or goods, not in commercial quantity, not for sale, lease, hire or
barter.
FORMAL ENTRY PROCESS - Answer- It shall refer to a cargo clearance process for
imported shipments considered to be of commercial nature which are those in excess of
FOB or FCA value limitation for informal entry.
Goods Declaration - Answer- It shall refer to a statement made in the manner
prescribed by the Bureau and other appropriate agencies, by which the persons
concerned indicate the procedure to be observed in the application for the entry or
admission of imported goods.
Description of Goods - Answer- It must be sufficient and specific in detail to enable the
goods to be identified for customs valuation, statistical purposes, and classification to
the appropriate tariff heading and subheading.
, NOTE: The written request to extend shall be made before the expiration of the original
period to lodge the goods declaration. The written request is subject to approval of the
District Collector, as may be authorized by the Commissioner.
Who may adjust the period of lodgment of goods declaration? - Answer- Commissioner
What are the grounds where amendment of goods declaration may be allowed? -
Answer- Inadvertent error, amendment of e-IFCM, or mistakes or omissions in good
faith in the lodgment of goods declaration without any fraudulent intent
Who shall permit the declarant to amend the goods declaration? - Answer- Bureau of
Customs
What are the types of goods declaration? - Answer- Goods declaration for consumption,
for customs bonded warehousing,
for conditional importation,
for customs transit
Who shall adjust the informal entry value to its present value every 3 years after the
effectivity of the CMTA? - Answer- Secretary of Finance, using the Consumer Price
Index (CPI) as published by the PSA
. Who may adjust the value of the goods of commercial nature that shall be cleared
through an informal entry process without prejudice to the periodic adjustment period? -
Answer- Commissioner
What are the documents to be presented to allow the lodgment of provisional goods
declaration? - Answer- Proforma invoice, duly endorsed BL/AWL or written order by the
carrier of agent of the vessel/aircraft, duly notarized undertaking by the declarant that
the documents required shall be submitted within the prescribed period, and other
necessary documents
Declaration type in the SAD shall be indicated in what Box? - Answer- Box 1
When other supporting documents shall be submitted? - Answer- 45 calendar days from
the lodgment provisional goods declaration,
NOTE: This period may be extended for another 45 calendar days for valid reasons
upon approval of the written request by the Collector of Customs.
The maximum period to submit the supporting documents under PGD is 90 Calendar
days
What will happen if the declarant fails to submit the required permit, clearance or license
from the regulatory agency within the prescribed period? - Answer- the regulated goods
shall be subject to seizure