I. JAO 01-2020.

1. Dynamite, gun powder, ammunitions and other explosives, firearms and weapons of war. C

A) Free Importation
B) Regulated Importation
C) Restricted Importation
D) Prohibited Importation

2. Simplified cargo clearance process for Relief Consignments within ______ hours from receipt of the
relief consignment supplemental form. C

A) 8 hours
B) 12 hours
C) 24 hours
D) 48 hours

3. Prior to arrival of the shipment, the donor or its duly authorized representatives shall inform in writing the
PIHARC-OSS thru the _______ of the incoming donations. B

A) DSWD
B) DFA
C) DOH
D) DILG

4. Refer to any form or act of guaranty, such a surety bond, cash bond, irrevocable letter of credit which
insures the satisfaction of an obligation to the Bureau. A

A) Security
B) Cash Bond
C) Response Period
D) Leased Relief Consignment

5. Goods which are subject to regulation which shall be imported only after securing the necessary goods
declaration prior to importation. B

A) Free Importation
B) Regulated Importation
C) Restricted Importation
D) Prohibited Importation

6. Response period of at least ______ from the declaration of state of calamity or as decided by NDRRMC,
which ever come first, in order to provide immediate assistance to maintain life, improve health and support
the morale of the disaster- affected population. A

A) 1 month
B) 2 months
C) 3 months
D) 4 months

7. Refer to an act of liberty whereby a person or organization disposes gratuitously of a thing or right in
favor of another who accepts it. B

A) Relief
B) Donation
C) Relief Consignment
D) Donated Relief Consignment

8. Refer to importation of relief goods or items not subject to taxes and duties. D
 A) Relief
B) Donation
C) Relief Consignment
D) Donated Relief Consignment

9. Refer to revenue losses due to duty and tax exemptions. B

A) Qualified done
B) Foregone Revenue
C) In- kind donations
D) Donations

10. Refer to act of providing interventions to alleviate, ease or critical situation affecting persons,
families, groups or communities. A

A) Relief
B) Donation
C) Relief Consignment
D) Donated Relief Consignment

II. CMO 14-2019. 11-20

1. It shall be the responsibility of the ___________ to obtain the oficially published exchange rate
from the Bangko Sentral ng Pilipinas either by electronically means through its website or by
messenger. A

A) AOCG
B) MISTG

2. _________ shall then download the oficially published exchange rate to the ACOS system. B

A) AOCG
B) MISTG

3. ___________ will draft and sign an appropriate Customs Memorandum Circular for
dissemination. A

A) AOCG
B) MIST

4. The dissemination of CMCs covering the published exchange rate shall be the primary
responsibility of the Central Records Management Division with the assistance of the
____________. B

A) AOCG
B) MISTG

5. The ________________ officially disseminated to the public by the Bangko Sentral ng Pilipinas
each Friday shall be the exchange rate to be adopted by the following date, Saturday and up to
Friday of the following week. C

A) Rate of Duty
B) Customs Duty
C) Exchange Rate
D) VAT Rate

6. What is the title of CMO 14- 2019? A

A) Applicable exchange rate for assessment purposes

 B) Relief consignment
C) Duty free
D) Dutiable drawback,refund and abatement

7. To ______ all insuances relating to the applicable exchange rate for the assessment purposes. B

A) Establish
B) Consolidate
C) Cover
D) Publish

8. To ______ a uniform application of conversion rates in harmony with the computerization

program of the Bureau. B

A) Consolidate
B) Establish
C) Convert
D) Certify

9. In the rules and procedures of CMO 14-2019, Exchange rate is officially disseminated to the
Public by the BSP each ________. C

A) Wednesday
B) Monday
C) Friday
D) Saturday

10. In the rules and procedures of CMO 14-2019, the Exchange rate to be adopted the following
day should be __________. A

A) Saturday and up to Friday of the following week.

B) Monday to Tuesday of the following week
C) Wednesday to Friday of the following week
D) Friday to Saturday of the following week

III. CMO 07-2020. 21-30

1. A tentative assessment of duties, taxes and other charges on goods covered by a ___________ shall be
completed upon final readjustment and submission by the declarant of the additional information or
documentation required to complete the goods declaration. D

A) Goods Declaration
B) Goods Declaratioion for Consumption
C) Goods Declaration for Warehousing
D) Provisional Goods Declaration

2. In a case of when no regular permit, clearance or license has been presented at the time of lodgement.
Who shall ensure the that the application for such permit, clearace or licenses has been attached to the
goods declaration? C

A) District Collector
B) Customs Officer
C) COO III
D) COO V
3. Who shall review and evaluate the findings and recommendation of the COO III in case of regulated
shipments. D

A) District Collector
B) Customs Officer
C) COO III
D) COO V

4. Who shall update the GDVS status and then forward the PGD SAD with supporting documents to the
COO V. C

A) District Collector
B) Customs Officer
C) COO III
D) COO V

5. Who shall assess the payable duties and taxes of the goods declaration and issue the Assessment
Notice to serve as a payment instruction of the Authorized Agent Bank (AAB) to debit the assessed duties,
taxes and other charges from the account of importer. D

A) District Collector
B) Customs Officer
C) COO III
D) COO V

6. Who shall approve or adjust the recommended period to submit the lacking of documents. A

A) District Collector
B) Customs Officer
C) COO III
D) COO V
7. The ________, __________, and the ____________ for the Assessment shall review the
recommendation of the COO III and COO V. If they concur with the recommendation, they shall endorse
the same to the District Collector for approval. A

A) Chief, FED, Deputy Collector

B) FED, Chief, Deputy Collector
C) Commissioner, District Collector, Customs Officer
D) Department of Finance, Secretary of Finance, Tariff Commission

8. In the event that any part hereof is declared invalid, all other parts shall remain in full force and effect. A

A) Separability Clause
B) Repealing Clause
C) Effectivity

9. All rules and regulations inconsistent herewith are deemed repealed or modified accordingly. B

A) Separability Clause
B) Repealing Clause
C) Effectivity

10. When does CMO 07-2020 take effect? C

A) March 16, 2018

B) March 16, 2019
C) March 16, 2020
D) March 16, 2021
IV. CAO 01-2022. 31-40

1. It is a warehouse established for the manufacture of products utilizing raw materials or

components that are imported duty and tax-free conditioned on the exportation of the finished
products within the period prescribed herein or withdrawal for domestic consumption upon
payment of duties and taxes, provided that raw materials entered for consumption shall not
exceed thirty percent (30%) of the volume of raw materials entered for warehousing. B

A) Miscellaneous Manufacturing Bonded Warehouse

B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Customs Common Bonded Warehouse

2. It is a warehouse established and duly authorized to import, receive, and store, duty and tax
free and under bond, raw materials, except garments and textile, for manufacture into finished
products, including accessories, packaging and packing materials for export within a specified
period. A

A) Miscellaneous Manufacturing Bonded Warehouse

B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Customs Common Bonded Warehouse

3. It is a warehouse established and jointly authorized by the Bureau and the GTIDO to import,
receive, and store duty and tax free and under bond, raw materials and accessories, for the
manufacture of garments or textile, including packaging and packing materials for export within
a specified period. C

A) Miscellaneous Manufacturing Bonded Warehouse

B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Customs Common Bonded Warehouse

4. It is a warehouse established and duly authorized by the Bureau alone or jointly with GTIDO, in
case of garments industry, to import, receive, and store, duty free and under bond, raw
materials and accessories, for the account of its accredited members for manufacture into
finished products for export including packaging and packing materials. D

A) Miscellaneous Manufacturing Bonded Warehouse

B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Customs Common Bonded Warehouse

5. It is a warehouse duly authorized by the Bureau to import under bond and under its name and
account, goods or raw materials (except fibers, yarns, fabrics and accessories for the
manufacture of garments) for storage and subsequent sale and transfer to its accredited
Client/End User either for export of the bonded goods or for manufacturing into export products,
in case of raw materials. D

A) Miscellaneous Manufacturing Bonded Warehouse

B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Industry-Specific Customs Bonded Warehouse

6. It is a warehouse where goods are stored duty-and-tax-free conditioned on the eventual

withdrawal of the goods for consumption and shall only be withdrawn within the period
prescribed upon payment of the corresponding duties, taxes and other charges whether or not
the goods are in the same state as imported. A

A) Nonmanufacturing Customs Bonded Warehouse

 B) Manufacturing Customs Bonded Warehouse
C) Garments and Textile Manufacturing Bonded Warehouse
D) Industry-Specific Customs Bonded Warehouse

7. The District Collector shall recommend to the Customs Bonded Warehouse Committee
(CBWC) the approval of the application within _________ from issuance of clearances and
inspection report by concerned offices. A

A) five (5) working days

B) three (3) working days
C) ten (10) working days
D) fifteen (15) working days

8. The Commissioner of Customs shall constitute a CBWC to be headed by the _____________

for Assessment and Operation Coordinating Group (AOCG) for purposes of evaluating,
reviewing and consolidating all applications for the establishment and renewal of CBW Authority
to Operate and other related matters pertaining to the operations of the CBW. B

A) Deputy District Collector

B) Deputy Commissioner
C) District Collector
D) Commissioner

9. The Commissioner shall act on the application within twenty (20) working days from receipt of
the recommendation by the CBWC. D

A) Deputy District Collector

B) Deputy Commissioner
C) District Collector
D) Commissioner

10. The Authority to Operate a CBW, including warehouse extensions and additional facilities
issued pursuant to this CAO shall be valid for three (3) years counted from the date of the
approval of the application for establishment, as stated in the Certificate of Authority to Operate.
If the term of the lease contract submitted during the application is______________, the validity
of the Authority to Operate shall be co-terminus with the lease contract unless a new Contract
of Lease with a longer period is submitted. C

A) less than one (1) year

B) less than two (2) years
C) less than three (3) years
D) less than four (4) years

V. CAO 05-2021. 41-50

1. If any part of this CAO is declared unconstitutional or contrary to existing laws, the other
parts not so declared shall remain in full force and effect. D

A) Repealing Clause
B) Periodic Review
C) Effectivity
D) Separability Clause

2. This CAO specifically amends or repeals previously issued CAOs and CMOs or parts there of,
which are consistent with the provisions herein stated. A

A) Repealing Clause
B) Periodic Review
 C) Effectivity
D) Separability Clause

3. What section of the Renewal of Authority to operate of CAO 11- 2020? A

A) Section 8
B) Section 11
C) Section 15
D) Section 17

4. What section of the Withdrawals of imported and duty tax-free goods? C

A) Section 8
B) Section 11
C) Section 15
D) Section 17

5. What section of the sale of duty tax- free goods to qualified individuals of CAO 11-2020? D

A) Section 8
B) Section 11
C) Section 15
D) Section 17

6. This call shall take effect fifteen ________ after its complete publication at official Gazette or
newspaper of general circulation. A

A) 15 days
B) 14 days
C) 13 days
D) 12 days

7. The following are examples of Duty Free goods, except: A

A) Liqour
B) Chocolate
C) Perfumes
D) Pharmaceutical drugs

8. No duties and taxes shall be collected on goods with an FOB or FCA value of _______ Peso. D

A) 10,000 below
B) 20,000
C) 30,000
D) 50,000
9. Used otherwise provided, amended CAO shall be reviewed every three (3) years and be
amended or revised it necessary. B

A) Repealing Clause
B) Periodic Review
C) Effectivity
D) Separability Clause

10. This call shall take effect fifteen (15) days after its complete publication at official Gazette or
newspaper of general circulation. C

A) Repealing Clause
B) Periodic Review
C) Effectivity
D) Separability Clause
VI. CAO 04-2019. 51-60

1. A refund shall not be granted if the amounts of duties and taxes involved is less than
__________. B

A) 10,000
B) 5,000
C) 15,000
D) None of the above

2. All claims and applications for Refund of duties and taxes shall be made in writing and filed with
the Bureau within ______ months from the date of payment of duties and taxes. C

A) 3
B) 6
C) 12
D) None of the above

3. All applications for Abatement or Refund shall be supported by the following proof of
importation documents, except; D

A) Import Entry
B) Bill of Lading
C) Commercial Invoice
D) Sales Contract

4. The _________ shall strictly implement the regular submission of Statement of Accounts from
the Collection Districts of importer or claimants who regularly files a claim for Duty Drawback or
tax credit and Refund. A

a. Bureau
b. Commissioner
c. District Collector
d. None of the above

5. Eligible claims for tax credit or Refund and Duty Drawback, shall be processed, paid or
granted, within ______ days after receipt of properly accomplished claims. C

A) 20
B) 40
C) 60
D) None of the above

6. It refers to reduction of duties and taxes payable on imported goods on account of loss,
damage, shortage, defect and other similar circumstances. A

A) Abatement
B) Refund
C) Duty Drawback
D) None of the above

7. It refers to the refund or credit of duties, and may include internal revenue taxes, actually paid
for the importation, in whole or in part. C

A) Abatement
B) Refund
 C) Duty Drawback
D) None of the above

8. It refers to the return, in whole or in part, of duties and taxes resulting from an overpayment or
erroneous payment or overcharged as a result of an error in assessment. B

A) Abatement
B) Refund
C) Duty Drawback
D) None of the above

9. It refers to certification duly issued to the grantee-importer named therein by the Commissioner
or his duly authorized representative acknowledging that the grantee-importer named therein is
legally entitled tax credit, the money value of which may be used in payment or in satisfaction of
any of his customs duty or may be converted as cash refund. A

A) Tax Credit Certificate

B) Tax Debit Memorandum
C) Tax Debit Certificate
D) None of the above

10. It refers to the document authorizing the utilization of the TCC as payment for customs duties or
tax obligations of the grantee-importer. B

A) Tax Credit Certificate

B) Tax Debit Memorandum
C) Tax Debit Certificate
D) None of the above

VII. CMO 17- 2019 & CMO 25-2020. 61-70

1. No application for refund shall be accepted if the amount of claim is less than _____. B

A) P 1,000
B) P 5,000
C) P 15,000
D) P 30,000

2. Application for refund of duties and taxes shall be filed within _____ from the date of payment of
duties and taxes. B

A) 6 months
B) 12 months
C) 5 months
D) 3 months

3. Claims for refund of duties and taxes shall be filed at the _____ of the port where duties and
taxes were paid. B

A) Office of the Commissioner

B) Office of the District Collector
C) Office of the Secretary of Finance
D) Office of the Department of Finance

4. Eligible claims for refund of duties and taxes shall be processed, paid or granted with _____
days. B
A) 30
B) 60
 C) 80
D) 90

5. TCC means? B

A) Tariff commission credit

B) Tax Credit Certificate

6. SAD means? B

A) Single and Document

B) Single Administrative Document

7. The _____ shall stricty observe/comply with the implementation of section 1129 of the
CMTA. B

A) Bureau of Customs
B) District Collector
C) Commissioner
D) Secretary of Finance

8. The aggrieved party may file a written motion to recall/lift/reconsider/set aside with the district
office that issued the same within a period of _____ days from receipt thereof. B

A) 10
B) 15
C) 20
D) 30

9. The District Collector shall have the authority to resolve any motion to recall/lift/reconsider/set
aside any order/decree/decision of abandonment within a period _____ from its filing. B

A) 3 days
B) 5 working days
C) 3 working days
D) 5 days

10. The decision of the District Collector duly confirmed by the office of the _____ shall become
final. B

A) Secretary of Finance
B) Commissioner
C) Bureau of Customs
D) District Collector

VIII. CAO-06-2019. 71-80

1. Refers to any persons who deals directly with the Bureau, for and on behalf of another person,
relating to the importation, expiration, movement, storage, and clearance of goods. A

A) Third parties
B) Airlines
C) Pipeline operators
D) Bureau

2. The following are considered as Third parties, EXCEPT: D

A) Carriers
 B) Shipping lines
C) NVOCCs
D) Airlines

3. The registration of the Third Parties shall be valid for a period of how many year/s? D

A) 3 years
B) 4 years
C) 2 years
D) 1 year

4. All registration applications shall be approved or disapproved by the Bureau within _______ from
receipt of complete documentary requirements. B

A) 5 calendar days
B) 5 working days
C) 10 calendar days
D)10 working days

5. Who shall issue the Certificate of Registration for the Third Parties? C

A) Commissioner
B) District Collector
C) Bureau
D) Secretary of Finance

6. Third Parties must file their application for renewal with the Bureau within _________ prior to the
expiration of their registration. C

A) 30 days
B) 15 working days
C) 30 calendar days
D) 15 days

7. Refers to a corporation engaged in air transportation of goods, parcel and mail, and passenger. B

A) Shipping lines
B) Airlines
C) Carriers
D) Freight Forwarder

8.Refer to an air waybill covering a single, individual shipment or consignment issued by the international
air freight forwarder or a consolidator to the respective shipper. C

A) Air waybill
B) Bill of lading
C) House Air Waybill
D) House Bill of Lading

9. Shall refer to an ocean bill of lading issued by a common ocean carrier to a consolidator covering
a consolidated shipment. C

A) House Air waybill

B) Master Air waybill
C) Master Ocean Bill of Lading
D) House Bill of lading

10. Refer to an air waybill issued by a common air carrier to a consolidator covering a consolidated
shipment. B
 A) House Air waybill
B) Master Air waybill
C) Master Ocean Bill of Lading
D) House Bill of lading

IX. CAO 05-2017. 81-90

1. Refers to a corporation engaged in both domestic and international air transportation of goods,
passengers, or both. A

A) Airlines
B) Cargo Handling
C) Delivery
D) Cargo Consolidator

2. Refers to commercial banks authorized by the Bureau to collect payment of duties and taxes. B

A) Authorized Economic Operator (AEO)

B) Authorized Agent Banks (AAB)
C) Bangko Sentral ng Pilipinas
D) Department of Finance

3. Refers to a government service which is responsible for the administration of customs law and
collection of duties and collection of duties and taxes. C

A) DOF
B) SOF
C) Customs Administration
D) BOC

4. Refers to a facility established and authorized by the Bureau of Customs, pursuant of Title VIII,
Chapter 2 of the CMTA.C

A) Customs Office
B) Wharf
B) Customs Bonded Warehouse
D) Warehouse

5. Refers to any person who is a bona fide holder of a valid Certificate of Registration or
Professional Identification Card, pursuant to R.A. 9280. B

A) Customs Officer
B) Customs Broker
C) Customs Official
D) Customs Police

6. Refers to a natural or judicial person engaged in the export of any goods or commodities to a
foreign country from the Philippines. A

A) Exporter
B) Importer
C) Smuggler
D) Customs Officer

7. Refers to a natural or judicial person engaged in the import of any goods or commodities to a
foreign country from the Philippines. B
 A) Exporter
B) Importer
C) Smuggler
D) Customs Officer

8. Refers to a person who illegally imports or exports goods with the intention of avoiding to pay
duties. C

A) Exporter
B) Importer
C) Smuggler
D) Customs Officer

9. Refers to a shipping corporation engaged in both domestic and international sea transportation
of goods, passengers, or both. A

A) Shipping Lines
B) Free on Board
C) Non-Vessel Operating Common Carrier (NVOCC)
D) Airlines

10. Among the many stakeholders that may apply for accreditation, which of the three may
participate in the AEO Program? D

A) Importers
B) Exporters
C) Customs Brokers
D) A, B, and C may participate in the AEO Program

X. CAO 15-2020. 91-100

1. It shall refer to the time that the Vessel has reached the End of Sea Passage. B

A) Estimated Time of Arrival

B) Actual Time of Arrival
C) End of Sea Passage
D) Date of Discharge of Last Package

2. It shall refer to the waypoint where a Vessel ends the deep sea part of a voyage, usually at the arrival
port where the Vessel plans to transit from full speed to maneuvering status. C

A) Estimated Time Arrival

B) Actual Time Arrival
C) End of Sea Passage
D) Date of Discharge of Last Package

3. It shall refer to the time declared by the Master or its agent in the notice of arrival submitted to the
Bureau of Customs. A

A) Estimated Time Arrival

B) Actual Time Arrival
C) End of Sea Passage
D) Date of Discharge of Last Package

4. It shall refer to a heavy cargo which is loaded on board a Vessel or Aircraft merely for the purpose of
making it steady, to enable it to navigate in the event of scarcity of other cargo. It may include non-toxic
materials with no commercial value. A

A) Ballast
B) Bulk Cargo
C) Break-bulk Cargo
D) Cargo Manifest

5. It refer to cargoes in a mass of 1 commodity not packaged, bundled, bottled or otherwise packed. B

A) Ballast
B) Bulk Cargo
C) Break-bulk Cargo
D) Cargo Manifest

6. A
7. A
8. A
9. A
10. A