CM304 Test Questions with Verified Correct
Answers
ALERT ORDER
shall refer to a written order issued by the
Commissioner, District Collector, or other
customs officers authorized in writing by
the Commissioner after the Lodgment of
goods declaration and before their actual
release from customs custody.
COASTWISE TRADE
shall refer to the business of
transferring either merchandise
or passengers between two
seaports in the Philippines.
COMMERCIAL QUANTITY
shall refer to the quantity for a given kind or class of articles which are in excess of what is
compatible with and commensurate to the person's normal requirements for personal use.
COMMON CARRIER
shall refer to persons, corporations, firms,
or associations engaged in the business of carrying or transporting passengers or goods or both,
, by land, water or air, for compensation, offering their services to
the public.
CONSTRUCTIVE CUSTOMS CUSTODY
shall refer to the situation where, falling short of physical seizure or possession, the Customs
Officers and the owner of the goods enter into a written agreement after the inventory to the
effect that the goods, subject of a Letter of Authority (LOA), shall not be removed or disposed of
pending disposition or resolution on the issue of whether proper payment of duties and taxes has
been made.
DECISION
shall refer to the disposition of the main forfeiture case by the District Collector or
Commissioner based on merits.
ORDER OF RELEASE
shall refer to the disposition of the main forfeiture case based on merits, which resolves that there
is no violation of the law that will warrant the Forfeiture of the seized articles, and consequently
allows the release of the articles subject of a Warrant of Seizure and Detention (WSD) without
payment of additional duties and taxes, interests, penalties and/or surcharges.
DEPUTIZED OFFICER
shall refer to officers or members of the Armed Forces of the Philippines (AFP) or other selected
national law enforcement agencies covered by a written order signed by the Commissioner of
Customs authorizing them to assist in the exercise of customs police authority, particularly the
power to search, seize, and arresting specified areas outside of customs premises.
Answers
ALERT ORDER
shall refer to a written order issued by the
Commissioner, District Collector, or other
customs officers authorized in writing by
the Commissioner after the Lodgment of
goods declaration and before their actual
release from customs custody.
COASTWISE TRADE
shall refer to the business of
transferring either merchandise
or passengers between two
seaports in the Philippines.
COMMERCIAL QUANTITY
shall refer to the quantity for a given kind or class of articles which are in excess of what is
compatible with and commensurate to the person's normal requirements for personal use.
COMMON CARRIER
shall refer to persons, corporations, firms,
or associations engaged in the business of carrying or transporting passengers or goods or both,
, by land, water or air, for compensation, offering their services to
the public.
CONSTRUCTIVE CUSTOMS CUSTODY
shall refer to the situation where, falling short of physical seizure or possession, the Customs
Officers and the owner of the goods enter into a written agreement after the inventory to the
effect that the goods, subject of a Letter of Authority (LOA), shall not be removed or disposed of
pending disposition or resolution on the issue of whether proper payment of duties and taxes has
been made.
DECISION
shall refer to the disposition of the main forfeiture case by the District Collector or
Commissioner based on merits.
ORDER OF RELEASE
shall refer to the disposition of the main forfeiture case based on merits, which resolves that there
is no violation of the law that will warrant the Forfeiture of the seized articles, and consequently
allows the release of the articles subject of a Warrant of Seizure and Detention (WSD) without
payment of additional duties and taxes, interests, penalties and/or surcharges.
DEPUTIZED OFFICER
shall refer to officers or members of the Armed Forces of the Philippines (AFP) or other selected
national law enforcement agencies covered by a written order signed by the Commissioner of
Customs authorizing them to assist in the exercise of customs police authority, particularly the
power to search, seize, and arresting specified areas outside of customs premises.
