CUSTOMS LAW

1. No law granting any tax exemption shall be passed without the concurrence of all the members of the 10. If a criminal complaint for smuggling will be lodge against the Deputy Commissioner of Customs, the
Congress. same shall be filed with
a. Three-fourths a. Regional Trial Court
b. At least one-half b. Sandiganbayan
c. Majority c. Department of Finance
d. One-tenths d. Department of Justice
2. Which of the following is not an agency under the Department of Finance tasked to generate revenue 11. There if no Assistant Commissioner of Customs
for the government? a. True, because only deputy commissioner may be appointed
a. Bureau of Customs, because it is a bureau, not an agency b. True, because assistant and deputy are one and the same
b. Bureau of Internal Revenue, because it was recently transferred to the office of the c. False, because the Post Clearance Audit Group shall be healed by an assistant
President commissioner
c. Bureau of Local Government Finance, because it is under the Department of Interior and d. False, the deputy commissioner may also be referred to as assistant commissioner
Local Government 12. A graduate of Bachelor of Science in Customs Administration, not a customs broker but with at least
d. Enforcement, Intelligence and Investigation Bureau, because it ceased to function as a three years of supervisory experience may be appointed Deputy Commissioner of Customs.
government agency a. True, provided he possesses Career Service Executive Eligibility
3. The Bureau of Customs is under the Department of Finance. Which office of the DOF directly oversees b. True, provided he may not be appointed Commissioner of Customs in case of permanent
the administration of the BOC. or temporary vacancy in the latter’s office
a. Revenue Operations Group c. False, being a customs broker is the minimum eligibility requirement
b. Revenue Collections Group d. False, any Deputy Commissioner of Customs must have at least a master’s degree in
c. Revenue Monitoring Group customs administration.
d. Revenue Generation Group
4. The inherent powers of the State co-exist with it. This means that the state is invested with these powers 13. Tariff and Customs Laws and the Customs Modernization and Triff Act are one and the same.
the moment it comes into being. a. True
a. Both statements are true b. False
b. Both statements are false c. Depends upon the situation
c. Only the first statements are true d. Cannot be determined
d. Only the first statements are false
14. Which of the following is correct?
5. It is any law that provides for the assessment and collection of taxes for the support of the government a. The salary of District Collector depends on his rank
and other public purpose. b. The salary grade of Collector III is 24
a. Tas Revenue c. The District Collector of Customs cannot issue a
b. Tax Statute d. Customs Memorandum Order because only the Commissioner of Customs is authorized to
c. Taxation issue the same
d. Law e. A Collector is not required to submit a Statement of Assets, Liabilities and Networth
(SALN)
6. Taxes are indispensable to state existence. Without taxation, the state cannot raise revenue to pay for
governmental services and deliver basic services to the people. 15. Which of the following is NOT correct?
a. Taxation Doctrine a. The Commissioner of Customs need not confirmed by the Commission of Appoinments
b. Principle of Tax Perpetuity b. The Commissioner of Customs may suspend a District Collector of Customs
c. Lifeblood Doctrine c. The Ill-gotten Wealth Law applies to the officials and employees of the Bureau of Customs
d. State Dependance on Money Principle d. None of the choices

7. Taxation in the rule and exemption is the exception. The exemptions must be strictly construed against Situation 1. Mr. Henry Roque was appointed Commissioner of Customs. On February 1, 2021. While
the taxpayer and liberally in favor of the government. he was in Greenhills Shopping Center. He was caught buying P2,000.00 worth of pirated DVDs. Due to
a. Both statements are true embarrassment, he filed an indefinite leave of absence. (FOR QUESTIONS 16, 17 AND 18 ONLY)
b. Both statements are false
c. Only first statements are true 16. May he be replaced? If yes, by whom?
d. Only first statements are false a. Yes, he may be replaced by any of the Deputy Commissioner of Customs in an acting
8. A District Collector with a rank of Collector V has a salary grade of capacity only upon the order of the Secretary of Finance.
a. 24 b. Yes, he may be replaced by a permanent appointment on the Secretary of Finance
b. 25 c. Yes, the President of the Philippines may appoint one of the Deputy Commissioners to act
c. 26 as commissioner upon recommendation or Mr. Roque
d. 23 d. No, the Bureau of Customs has to wait for his return because his absences mere temporary
9. The salary grade of a Customs Operations Officer V.
a. 18 17. If Commissioner Roque would be sued for administrative charges, where should the suit be filed?
b. 19 a. Office of the President since it was the President who appointed him Commissioner, only
c. 20 the President could act on his case
d. 21

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b. Regional Trial Court of Manila, because the Bureau of Customs is within territorial C. Police
jurisdiction D. Military
c. Sandiganbayan, because his salary grade is within its jurisdiction 26. The Bureau of Customs performs State functions, thus, is immune from suit. However, this is subject to
d. Supreme Court, because it is the highest court in the Philippines exceptions. Which of the following would permit a suit against the Bureau of Customs to prosper?
A. Seizure by Customs agents of the warehoused imported merchandise of a Chinese trader without a
18. While the administrative case against Commissioner Roque is pending. may he be removed by the Warrant of Seizure and Detention
President of the Philippines because the latter wants to appoint in his stead Ms. Mocca Yuson? B. The Collector of Customs accepts an offer of settlement of a pending seizure case
a. No, it would violate Commissioner Roque's right to due process. C. The Commissioner of Customs issuing a questionable memorandum order
b. No, there was no permanent vacancy yet in the office of the Commissioner. D. None
c. Yes, the President may do so because his appointees serve at his pleasure, and at his displeasure, he may
remove them anytime. 27. Which of the following is not an exercise of the State's police power?
d. Yes, because Mocca Yuson is qualified and the President is very pleased with her. A. Warrantless search conducted by the Bureau of Customs.
B. Requirement that all imported goods be properly marked of their countries of origins.
19. A criminal case for violation of RA 8293 Intellectual Property Code of the Philippines) was filed against C. The provision of the CMTA providing for compulsory acquisition of grossly undervalued goods.
Commissioner Roque for patronizing pirated DVDs. In his defense, he invoked the doctrine of "State D. None
Immunity from Suit" saying that a case against him is a case against the Bureau of Customs. Is he correct?
a. Yes, because a case against him necessarily implicates the Bureau of Customs to which he is the Chief. 28. Who designates the Senators to become members of the Congressional Customs and Tariff Oversight
b. Yes, because the Bureau of Customs and its Commissioner are both entitled to immunity from suit. Committee?
C. No, because both the Bureau of Customs and its officials are not immune from any suit. a. Senate President
d. No, because the case is against Mr. Roque in his personal capacity. b. President of the Philippines
c. Speaker of the House of
20. If, Bronson, a customs broker, facilitated the release of the shipment from the Bureau of Customs d. Senate Majority Floor Leader
knowing fully well of its contents, may he be considered a smuggler also?
A. No, because as customs broker, his profession involves customs clearance of goods belonging to his 29. Under the CMTA, which of the following best illustrates the check and balance power of the Legislative
client. He is merely practicing his profession. Department over that of the Executive?
B. No, because he will not benefit in the smuggling being a mere customs broker. a. The power of the Congressional Oversight Committee to monitor the implementation of the law.
C. Yes, because he facilitated the release thereof with full knowledge of its illegality. b. The limitation on the authority of the Commissioner to delegate his powers.
D. Yes, because as a rule, customs brokers must be impleaded as co- principals/smugglers c. The requirement of furnishing copies to the UP Law Center of the orders promulgated by Customs.
Situation 2. Leon Guerrero, was appointed Commissioner of Customs by President Duterte. He was not d. To hold criminally liable customs officials found violating the CMTA
confirmed by the Commission of Appointments. On January 30, 2019, a day after Congress declared a
recess, he issued Customs Memorandum Order 10- 2019. (FOR QUESTIONS 21 AND 22 ONLY) 30. May the Commissioner of Customs appoint his wife as his Chief of Staff?
a. Yes, because the position is one of confidence.
21. For not having been confirmed by the Commission on Appointments, can Commissioner Guerrero b. Yes, because she is not a relative.
validly issue the CMO? C. No, it would be a prohibited appointment.
A. Yes, because Congress is in recess. Therefore, he remains a Commissioner. d. No, public service is not family business.
B. Yes, because he does not have to be confirmed by the COA for him to perform functions of a
Commissioner. DAY2
C. No. For not having been confirmed by the COA, he cannot perform the functions of a Commissioner. 1. What is the purpose of the 90-day period for the submission of request for an advance ruling on value and
His appointment being void. rules of origin?
D. No, because Congress is in recess. Therefore, his Commissionership expires. a. To allow the Bureau sufficient time to render reasonable ruling.
b. To guarantee that the requesting party has legitimate purpose for the request.
22. Which among the following is the status and consequence of CMO 10-2019? c. To ensure that the request does not relate to any ongoing trade transaction.
A. Invalid, therefore it has no legal effect whatsoever. d. To determine relevant evidence for the ruling.
B. Valid until revoked or repealed due to lack of basis
C. Valid, therefore it has the force and effect of a law 2. A request for re-validation of an advance ruling shall be submítted to the Bureau of Customs before the
D. Invalid. It cannot be enforced. expiration of the validity advance ruling.
a. At least 15 days
24. ____ are the enforced proportional contributions from persons and property, levied by the State by virtue b. Within 30 days
of its sovereignty for the support of government and for all public needs. c. Within 60 calendar days
A. Taxation d. At least 90 calendar days
B. Taxes
C. Power of taxation 3. Kind of evidence which a reasonably prudent man might accept as sufficient to support a conclusion.
D. All of the above a. Substantial evidence
b. Proof beyond reasonable doubt
25. The power of the Bureau of Customs to supervise all seas within the jurisdiction of the Philippines is an c. Preponderance of evidence ad expiration
exercise of what state power? d. Clear and convincing evidence
A. Maritime
B. Naval

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4. Which among the following is NOT an exception to the doctrine of exhaustion of administrative B. The degree of evidence required in civil cases is either preponderance of evidence or substantial evidence.
remedies? C. The Bureau of Customs may handle civil, criminal as well as administrative cases.
a. On appeal, the Commissioner of Customs does not render a decision within the prescribed period D. In customs administrative cases, the complainant is always the Bureau of Customs.
b. When the controverted action of the Collector is patently illegal of
c. If the questioned decision or action of the Commissioner was performed without or in excess of 13. An official written and binding ruling issued by the Commissioner which provides the requesting person
jurisdiction with an assessment of origin or treatment to be applied on a certain element of customs value, prior to an
d. When there are instances indicating the urgency of judicial intervention import or export transaction for a specified period.
A. Protest
5. Stage of the assessment process wherein the principal appraiser has reviewed the findings of the examiner B. Disputed assessment
and makes a determination on the duties and taxes to be paid. C. Advance ruling
a. Final assessment D. Final order
b. Completed assessment
c. Additional assessment 14. Which of the following is NOT true about advance rulings?
d. lssuance of OLRS A. Must be in writing, but electronic submission is allowed.
B. Must relate to only one product
6. A situation wherein the assessment is disputed and pending review an importer or consignee may put up C. The request must be submitted within 90 days prior to the lodgment of the goods declaration.
a cash bond or any sufficient security equivalent to the duties, taxes and other charges that is disputed before D. A foreign exporter will only be allowed to request for advance ruling if it is also an accredited importer
the importer or consignee can obtain the release of said goods. in the Philippines.
a. Tentative release
b. Tentative assessment 15. How much is the non-refundable amount of the advance ruling fee per each application?
c. Release under tentative assessment a. P1,000.00
b. P1,500.00
7. A written order on a disputed tariff classification issued by the Tariff Commission which provides the c. P2,000.00
appropriate classification of imported goods under the AHTN. d. P2,500.00
a. Tariff Classification Dispute Ruling
b. Tariff Classification Ruling 16. When shall the request for advance ruling be deemed impliedly withdrawn?
c. Tariff Classification lssue A. When the requesting person imports the covered product less than 90 days after the request
d. Appropriate Tariff Classification B. When the requesting person imports the covered product less than 30 days from submission of complete
documents
8. Issues that arise when the customs officer challenges the declared customs value and makes his own C. The requesting person fails to submit the additional documents within the prescribed period
valuation findings to which the importer does not agree. D. Any of the choices
a. Valuation Dispute
b. Valuation lssue 17. Which of the following is not a ground to decline a request for advance ruling?
c. Tentative Assessment A. The issue involves a matter that is before the courts (sub judice) or under post clearance audit
d. Disputed assessment c. Tentative Assessment B. A request for advance ruling on the same goods is already filed by the same requesting party.
C. An advance ruling on a different product has been issued to the same requesting person
9. Before a party is allowed to seek the intervention of a court, it is a precondition that he should have availed D. The request is based on hypothetical situation
of all means of administrative processes afforded him.
a. doctrine of exhaustion of administrative remedies 18. The ruling shall be valid for from the date of its issuance unless a shorter period is provided.
b. doctrine of primary jurisdiction a. 3 calendar years
c. doctrine of separation of powers of the three branches of government b. 2 calendar years
d. doctrine of exclusive original jurisdiction of the Bureau of Customs c. 12 months
d. one year
10. Also referred to as the power of the Bureau of Customs to render judgments or rulings.
a. Quasi legislative power 19. Which of the following is not a ground to modify an advance ruling?
b. Quasi-judicial power a. Clerical error
c. Discretionary power b. Change of immaterial facts and circumstances after issuance of the ruling
d. Power to settle controversies c. Misleading information based on excusable neglect or honest mistake
d. Change in applicable law
11. Which of the following customs officials does not have adjudicatory power?
a. District Collector 20. An advance ruling may be revoked or invalidated. Which of the following is true about revocation or
b. Collector of the Sub-port invalidation of advance rulings?
c. Commissioner A. An advance ruling may be revoked upon discovery that the applicant submitted incomplete or misleading
d. None of the choices information
B. If the advance ruling is revoked, the Bureau shall not be required to send written notice to the requesting
12. Which of the following is correct? person
A. The degree of evidence required in smuggling cases is either proof beyond reasonable doubt or substantial C. A revoked ruling may not be appealed
evidence. D. A motion for reconsideration is not available in case of revocation of advance ruling

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21. Within how many days must the Commissioner issue an advance ruling on valuation? b. For shipments under warehousing entry
A. 30 days from submission of application and supporting documents period c. When the entry is finally assessed
B. 30 days from receipt of application and supporting documents d. For shipments under informal entry
C. 30 days from endorsement by the Deputy Commissioner for RCMG 7. Which of the following is not true about notification requirements regarding customs alerts?
D. 30 days from the recommendation of the Deputy Commissioner for AOCG A. Notice to the concerned importer or broker can be made through email.
B. The email in "a" above shall be the email address indicated in their CPRS.
22. Which of the following disputed custom issues may not be released under tentative assessment C. in case the importer has no CPRS, notice shall be through personal service, if possible.
A. Difficult or highly technical question of tariff classification. D. Posting of the Alert Order in the conspicuous places within the Port shall only be resorted to in case of
B. Difficult or highly technical question relating to the application of customs valuation issues. unknown owners.
C. Mixed customs issues 8. From the issuance of the Alert Order, physical or non-intrusive examination shall be conducted within
D. Difficult question of fact on rules of origin a. 24 hours
23. May the customs broker file a customs protest for his client? b. 48 hours
a. Yes, since he is duly authorized and it is within the practice of his profession. c. 2 days
b. Yes, but only if the issue involved is valuation and classification. d. 36 hours
c. No, it is beyond section 27 of RA 9280. 9. From the conclusion of the physical examination of shipments covered by alert orders, within what period
d. No, only lawyers are authorized as the issue involves difficult questions of customs law must the assigned customs examiner submit his/her findings to the District Collector through the Alert Order
Report Form?
24. A protest to a decision imposing liability for duties, taxes, fees or other charges shall be made payment. A. Within 5 days or 2 days in case of perishable goods
A. at the time of B. Within 48 hours or 24 hours in case of perishable goods
B. within 7 days from C. Within 3 days or 1 day in case of perishable goods
C. within 15 days from D. Within 2 days or1 day in case of perishable goods
D. a or b 10. Which of the following is not correct in effecting forfeitures?
A. Seizures may be effected when and while the goods are in the custody or within the jurisdiction of
25. In cases where the dispute settlement mechanism has commenced and fraud is discovered at any stage, customs officers.
is deemed to have arisen. The proceedings shall be terminated and a WSD issued against the shipment. B. Seizures may be affected when and while the goods are in the possession or custody of or subject to the
a. A question of law control of the importer.
b. An enforcement issue C. Seizures may not be effected when the goods are in the possession of persons who shall receive the same
c. A technical smuggling without knowledge that the goods were imported contrary to law.
d. Prima facie case of fraud D. None
11. The party aggrieved by a ruling of the Commissioner of Customs in matters of protest or selzure cases
DAY 3 may appeal to the:
1. Alert orders are written orders issued by customs officers as authorized by the Commissioner on the basis a. Court of Appeals
of derogatory information regarding possible noncompliance with CMTA. An alert order will result in the b. Court of Tax Appeals
suspension of the processing of the goods declaration and the conduct of physical or non-intrusive inspection c. Supreme Court
of the goods within 48 hours from issuance of the warrant of seizure. d. Secretary of Finance
a. Both statements are true. 12. Which of the following vessels may not be subject to seizure?
b. Both statements are false. A. Those used in the transporting smuggled goods in commercial quantities.
c. Only the first statement is true. B. Those used in the transportation of persons only.
d. Only the first statement is false. C. Vessels engaged in coastwise trade which shall have on board goods of foreign growth in excess of the
2. A written order issued by the Commissioner, District Collector or other customs officers authorized in amount necessary for sea stores.
writing by the Commissioner, before the lodgement of the goods declaration or when no goods declaration D. Vessels into which shall be transferred cargo unloaded contrary to law prior to the arrival of the importing
is lodged to prevent the illegal importation or their release. vessel or aircraft at the port of destination.
A. Alert order 13. Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of
B. Pre-alert order the Commissioner shall be:
C. Pre-lodgement control order a. final and conclusive
D. Hold order B. not final and appealable
4. An alert order may be issued only- C. final and appealable
a. after lodgement of the goods declaration D. final inappealable
b. prior to the release of goods from customs custody 14. No proceedings for claim for damages caused to articles or vessels or aircrafts by customs officers
c. while the goods remain in the customs premises pursuant to their authority to search vessels and aircraft and the articles conveyed therein may be made. The
d. all of the above statement is:
5. All Alert orders shall be monitored by- A. incorrect
A. Alert Order Clearing House Desk under the Intelligence Group B. correct, except when the customs officers acted negligently in the performance of its duty
b. Alert Order Clearing House Desk under the Enforcement Group C. correct except when the search of the vessels and aircraft and articles conveyed therein yielded negative
c. Alert Order Clearing and Monitoring Office, Intelligence Group results
d. Alert Order Clearing and Monitoring Office, Enforcement Group D. correct except when the masters or pilot-in-command of the vessels or aircraft already posted bonds and
6. Which of the following grounds will not merit the manual issuance of an alert order? still, the customs officers persisted in the conduct of the search.
a. When e2m is not accessible

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15. 1If no owner of the seized property appears after the lapse of the reglementary period, the seized property D. no, the evidence of smuggling, should it be determined, shall be disposed of
will be: 25. If, within fifteen days after service of warrant, no owner or agent can be found or appears before the
A. declared forfeited in favor of the government District Collector, the seized goods shall be-
B. sold at public auction A. forfeited ipso facto in favor of the government
C. donated to the DSWD B. sold immediately in auction except in cases of prohibited or restricted goods
D. a and b only C. immediately condemned or rendered commercially valueless in case of prohibited goods
16. Even with the posting of the cash bond, the seized property shall not be released if: D. donated to DSWD or other charitable non-govermmental organizations
A. proceeding for the seizure of the article has commenced
B. there is prima facie evidence of fraud in the importation
C. the seized article is prohibited by law
D. all of these 26. Which of the following is not correct in customs settlements?
17. In general, the posting of the cash bond shall not relieve the owner of the seized property from criminal A. During the pendency of the seizure case, the District Collector may allow settlement by payment of fine.
liability except if: B. The District Collector may allow settlement by redemption of forfeited goods.
A. there was no violation of the law committed in the importation of the article C. The Commissioner may allow settlement by redemption of forfeited goods.
B. the Law Division of the Bureau of Customs, after hearing failed to prove fraud in the importation D. None
C. the Court of Tax Appeals finds the owner not guilty 27. The proceeds of the auction of seized perishable goods shall be held in until the final resolution of the
D. all of these proceedings.
18. The purpose of notifying the owner of the seized property is to give the owner the opportunity to be a. Escrow
heard. The following shall be deemed the agent of the owner: b. Abeyance
A. agent-in-fact of the owner c. Separate customs account
B. person having possession of the property d. Forfeiture fund
C. manager of the owner 28. In seizure cases, who shall cause the preparation of a list and particular description, classification, and
D. a and b only valuation of the goods seized and valuation of identical or similar goods?
19, Notification to an unknown owner of the seized articles shall be effected as follows:. a. Customs officer concerned
A. by posting in the customhouse b. Collector of Customs
B. by publication in a Bureau of Customs' newsletter c. Commissioner of Customs
C. by registered mail d. All of the above
D. any of these 29. In seizure cases, which of the following shall be deemed the claimant?
20. The settlement of the seizure case while it is still pending is subject to the limitations that: A. Consignee who negotiated the bill of lading to a buyer.
A. there is no fraud in the importation B. The salvor who is yet to lodge the goods declaration.
B. importation is not prohibited by law C. The insurer of the cargo it abandoned at sea.
C. the release of the articles is not contrary to law D. None
D. all of these 30. In appeals in forfeitures, what does "the District Collector shall immediately transmit all the records of
21. Which of the following statements is not true? the proceedings to the Commissioner" mean?
A. Boxes, cases, envelopes and other containers of whatever character used as receptacles to conceal article A. It means that the District Collector loses jurisdiction over the goods subject of the appeal.
which is itself subject to forfeiture shall be forfeited even if such were merely leased by the importer. B. It means that the owner of the goods may no longer ventilate his concerns with the Collector,
B. As a general rule, a horse-drawn vehicle carrying contraband subjects such vehicle to forfeiture including C. It pertains to the CMTA requirement that the Collector shall notify the Commissioner of his decisions in
the horse. new or unsettled questions.
C. Only articles of pure smuggling will be forfeited whether the act constituting the same be attempted, D. Any of these.
frustrated or consummated. Those of technical smuggling are not covered as a general rule. DAY 7
D. None Situation. NBC Corporation imported glass wares from Indonesia which carrying vessel arrived on January
22. The forfeiture of the vehicle, vessel, or aircraft shall not be effected if t is established that the owner 1, 2022. The last cargo discharge (LCD) was noted by the assigned customs inspector to be on January 16,
thereof or the agent in charge has no knowledge of or participation in the unlawful act. 2022. The corresponding goods declaration was lodged on January 22, 2022. When the shipment was
A. True, except that a prima facie presumption shall exist against the vehicle, vessel, or aircraft under any assessed to pay additional duties and taxes, Customs sent NBC Corporation the final assessment notice on
of the following circumstances if the conveyance has been used for smuggling before January 27, 2022. For failure to pay the assessed duties and taxes despite due notice, Customs declared the
B. Correct, if the owner is in the business for which the conveyance is generally used shipment to be impliedly abandoned on February 13, 2022. (Apply the provisions of the CMTA only) (FOR
C. True, if the owner is financially in a position to own such conveyance. QUESTIONS1 TO 4 ONLY)
D. False, because the conveyance should only be seized first.
23. In forfeiture cases, the District Collector shall issue within fifteen (15) days, or five (5) days in case of
perishable goods, from issuance of the warrant. 1. Was there implied abandonment?
A. An order for hearing A. Yes, because the goods declaration was not lodged within the prescribed period.
B. A decision B. Yes, because NBC Corporation failed to pay the duties and taxes within the prescribed period.
C. The WSD C. Yes, because the final assessment notice was sent within the period required by law.
D. Order of release D. Yes, because Customs declared it so.
24. May perishable goods be sold in auction during the pendency of the seizure proceedings? 2. When did the implied abandonment take place?
A. yes, upon order of the Commissioner A. February 12, 2022
B. yes, upon motion of the importer B. February 13, 2022
C. no, it is against the law C. January 24, 2022

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D. January 27, 2022 -march 2 B. Yes. The owner or importer of an article impliedly abandoned may, at any time after it is disposed of,
3. If Customs has not yet disposed of the goods and NBC Corporation decides to reclaim the goods, until file an application for redemption indicating therein the payment of corresponding duties and taxes including
when can it do so? the necessary penalty.
A. March 15, 2022 C. No. Loss of property rights over the imported goods is a necessary consequence of abandonment. The
B. February 3, 2022 importer thereof cannot reclaim what he abandoned.
C. February 27, 2022 D. No. The importer, however, may participate in the public sale in order to recover his articde
D. February 15, 2022
4. If Customs has already sold the goods in auction, may NBC Corporation be entitled to the proceeds of Situation. Trillanes For President Movement Inc. (TFP) imported from China 200 bales of round neck shirts
the sale? of assorted sizes to be used as campaign materials for the 2022 elections. The shipment left Port of Victoria
A. Yes, if the goods were sold. in Hongkong on June 22, 2021. On June 24, 2021, while the vessel carrying the shipment is in voyage,
B. Yes, since it did not lose possession of the goods. Noying, the brother of Krissy, Trillanes' longtime friend and partymate, died of lung cancer. This event
C. Yes, but after deducting all the charges and expenses incurred in its sale. prompted public calls for Krissy run for President and for Trillanes to slide down as her Vice President.
D. No, because NBC lose ownership upon the abandonment of the goods. Finallv. on June 28. 2021, in a televised press conference, Trillanes announced that he is giving way to
5. ABC Corporation is a CBW engaged in the manufacture of canned sardines On August 15, 2021, the Krissy.
Bureau of Customs questioned the overstay of ABC's importation of fresh mackerels. In its records, the Meanwhile, the shipment arrived on June 29, 2021 at the Port of Manila. Since Trillanes will no longer run
Bureau noticed that one importation of fresh mackerels arrived and was released on April 30, 2021 or 17 as President, TFP decided not to push through with its campaign shirt project. On the same day, it sent a
days from date of discharge of the last package of the carrying vessel. Absent any subsequent withdrawal letter addressed to the collector of Customs and relayed its decision to abandon the shipment.A day after or
of finished products or written request for extension of period, the Bureau declared the April 30, 2021 on June 30, 2021, TFP wrote the Commissioner reiterating its intention to abandon the shipment.
importation as being abandoned. Is this correct? 12. was there an express abandonment?
A. Yes, because there is failure to withdraw the goods within the prescribed period. A. Yes, because TFP communicated its intention to abandon its shipment in writing to the Collector of
B. Yes, because the goods were released after the 15-day period. Customs..
C.NO, because there was no notice given to ABC Corporation. B. Yes, because TFP will have no more use for the shirts since Trillanes already slide own as a Presidential
D. No, because the situation is not among those governed by Section 1129 of CMTA. candidate
6. Which of the following statements about customs abandonment is correct C .No, because it is implied abandonment.
A. It is the importer that declares the express abandonment of goods and the role of the District Collector D. No, because there is an erroneous communication of the intention to abandon the shipment, thus,
thereto is merely confirmatory. producing no effect.
B. It is the District Collector that formally declares the express abandonment of the goods for the importer 13. If instead of writing the Commissioner of Customs, TFP decided to lodge the corresponding goods
merely signifies his intention relative thereto. declaration on July 16, 2021. However, the Bureau of Customs declared the shipment to be impliedly
C. The government always becomes the owner of abandoned goods. abandoned. Is the Bureau of Customs correct?
D. Once the goods are abandoned, the Bureau of Customs may no longer make the owner thereof liable. A. Yes, because the import entry was lodged after the lapse of the prescriptive period, the same constituted
7. Which of the following is true in implied abandonments? implied abandonment.
A The period to lodge the goods declaration is different from the period to file the same. B. Yes, because the declaration of Trillanes not to run had the effect of impliedly abandoning the shipment
B. Implied abandonment occurs by operation of law. It means that once the owner or consignee fails to which retracted to the date of death of Noying, hence the 30- day period to file the entry elapsed.
lodge the goods declaration within the prescribed period the goods are already deemed abandoned. C. No, because the import entry was timely filed.
C. Implied abandonment occurs when the owner or consignee of prohibited goods fails to secure the D. No, because the entry, having been fled on July 16, 2021 or exactly 15 days from date of arrival was well
necessary import permits within 15 days from date of final assessment. within the 15-day prescriptive period.
D. Service of notice to owner or consignee is a condition precedent. 14. The act of providing the owner, importer, consignee or interested party with a copy of the notice or paper
8. The period within which to lodge goods declaration to prevent declaration of abandonment of goods. concerned within the specific period provided for by law.
A. Within 15 days from discharge of the last package from the vessel or aircraft a. Service of Notice
B. Within 30 days from arrival of the vessel or aircraft b. Notification
C. Within 15 days from the notice of discharge of the last package from the vessel or aircraft c. Process service
D. Within 30 days from discharge of the last package from the vessel or aircraft d. Personal service
9. The period within which to pay duties and taxes to avoid declaration of abandonment for non-payment of 16. This may be made by delivering personally a copy to the owner, importer, consignee, or interested party,
import taxes. or by leaving it in his/her office with his/her clerk or with a person having charge thereof
A. Within 30 days from receipt of the final assessment notice a. Service of Notice
B. Within 15 days from receipt of the demand letter to pay import taxes b. Notification
C. Within 30 days from receipt of the extension to pay import taxes c. Process service
D. Within 15 days from receipt of the final assessment notice d. Personal service
10. The period within which to claim goods from Customs in order to avoid declaration of abandonment of 17. shall be made by depositing the copy in the post office in a sealed envelope, plainly addressed to the
goods. owner, importer, consignee, or interested party at his/her known address with postage fully prepaid, and
A. Within 30 days from payment of duties and taxes. with instructions to the postmaster to return the mail to the sender after if undelivered.
B. Within 15 days from receipt of FAN a. Electronic mail/10 days
C. Within 30 days from receipt of final assessment notice b. Service by registered mail10 days
D. Within 30 days from discharge of the last package from vessel or aircraft. c. Personal service/5 days
11.May an imported article impliedly abandoned be reclaimed? d. Mail/15 days
A. A Yes. The owner or importer of an article impliedly abandoned may, within 30 days after the period to 18. In determining whether the goods are abandoned for failure to claim the goods within thirty (30) days
lodge goods declaration has elapsed, reclaim such article provided all legal requirements including payment from payment, the arrastre or warehouse operator shall report unclaimed goods to the-
of corresponding duties and taxes are complied with. A. Collector

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B. Commissioner C. It means that the Bureau of Customs shall allow the District Collector of the port where the goods may
C. Secretary of Finance be found to oversee the auction sale.
D. President D. None
19. In determining whether the goods are abandoned, in the case of non-regular importers, the due notice
requirement under Section 1129 of the CMTA is provided by the Bureau of Customs through- 2. In customs auction sale, how shall floor price be computed?
A. publication and posting of notice A. By computing the average of at least 3 values of similar goods at the time of importation or at least 5
B. electronic notice or personal service months prior to, plus applicable duties and taxes;
C. registered mail or personal service B. By considering the domestic wholesale price arrived through computed method using as basis the average
D. publication and licensed courier of 3 canvassed retail prices of similar articles in the ordinary course of trade.
20. In customs abandonments, when is service of notice is complete? C. By applying the regularly published reference values used by the IAS as basis.
A. Personal service is complete upon actual delivery to the address of the customs broker. D. All of these Situation.
B. Service by registered mail is complete upon actual receipt by the consignee or after 15 days from the date When ABC Corporation opted not to appeal the forfeiture order of the Bureau of Customs for its importation,
s/he received the first notice of the postmaster, whichever date is earlier. the latter auctioned the subject goods at a public sale. The goods were sold at P100,000.00. Incidentally, the
C. Electronic service is complete upon successful sending of a notice via internet to the designated e-mail corresponding customs duties amounted to P50,000.00. Taxes due the government, government storage
address of the owner, importer, consignee, or interested party. charges. costs of advertisement and private storage charges amounted to P75,000.00, P25,000.00,
D. None P10,000.00 and P15,000.00, respectively. (FOR QUESTIONS 3,4, 5 and 6 ONLY)
21. In customs abandonment, how must non-regular importers be notified? 3. How much taxes due the government shall be taken from the proceeds of sale?
A. Registered mail or personal service A. P75,000.00
B. Personal service only B. P25,000.00
C. Registered or electronic mail and personal service C. P50,000.00
D. Any of the choices D. P65,000.00
4. How much should be paid as costs of advertisement?
22. The failure or refusal of the owner or importer to mark the goods within a period of thirty (30) days after A. P10,000.00
due notice shall constitute as- B. P7,500.00
A. Implied abandonment C. none
B. Express abandonment D. P8,000.00
C. fraud 5. How much private storage charges shall be taken from the proceeds?
D. an act of abandonment A. P10,000.00
23. Which of the following is not true in service of notice of abandonment? B. P10,000.00
A. Electronic notice shall be made through the use of information and communication technologies. an act C. None
of abandonment D. P15,000.00
B. Personal service may be made by delivering personally a copy of the notice to the consignee. 6. How much customs duties shall be taken from the proceeds of sale?
C. Personal service may be made by leaving a copy of the notice in the consignee's office with his/her clerk A P8,000.00
or with a person having charge thereof. B. P7,500.00
D. None of the above C. None
24. The IRR of Customs Abandonment. D. P100,000.00
A. CAO 17-2019 7. The importation of Golden Feeds, Inc. was declared impliedly abandoned by Customs. The goods were
B. CMO 16-2019 not sold during public auction sale even after two biddings due to-unacceptable bids or want of bidders. Not
C. CMO 17-2019 being suitable either for official Customs use or for donation to other government agencies, the goods were
D. CMO 10-2020 sold through negotiated sale for P1,000,000.00. which of the following best fits the situation?
25. Refers to the account where all proceeds from public auction sales after deduction of the charges, as A. The proceeds of the sale, after deducting the charges under Section 1143, shall be subject to the call of
provided in Section 1143 of the CMTA, are deposited, subject to claim of the owner, importer or consignee Golden Feeds, Inc.
of impliedly abandoned goods. B. If Golden Feeds fails to claim the proceeds of the sale, the same shall form part of the Forfeiture fund
A. Escrow fund C. The proceeds of sale should not form part of Forfeiture fund because only proceeds of public auction sale
B. Forfeiture fund are considered under Section 1151 of CMTA (Forfeiture fund)
C. Auction fund D. The proceeds of the sale are not subject to deductions, being disposed of via negotiated sale.
D. Customs fund 8. Which of the following is not a recognized mode of disposition of goods in customs custody?
26. Shall refer to the written or printed declaration of facts, made voluntarily by the owner, importer, and A. Donation to another government agency or charitable non-govemmental organization
consignee expressly abandoning the imported goods in favor of the government, confirmed by oath or B. declaration for official use of the Bureau, after approval of the Secretary of Finance
affirmation and taken before an officer having authority to administer such oath. C. Sale at a public auction
a. Goods declaration D. Negotiated sale
b. Export declaration Auction fund Customs fund 9. Which of the following goods may not be disposed of under the CMTA?
c. Affidavit of Abandonment A. All kinds of abandoned goods
d. Decree of abandonment B. Goods entered under warehousing entry but not withdrawn, or those whose duties and taxes have not
Day 8 been paid within the period prescribed
1. In customs auction, what does "as is where is" mean? C. Forfeited goods, other than prohibited, restricted and regulated goods, after liability have been established
A. It means that the auction sale shall be held in the port where the goods arrived. by the proper administrative or judicial proceedings
B. It means that the prospective buyer is warned that no warranties attaches to the goods offered in auction.

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D. Goods subject to a valid lien for customs duties, taxes and other charges collectible by the Bureau, after D. False. The Commissioner has to approve on how the District Collector will dispose of the goods.
the expiration of the period allowed for payment thereof 18. Goods subject to sale at public auction by the Bureau shall be sold at a of the goods adjusted for normal
10. For purposes of donating the goods under the CMTA, goods suitable for shelter or consisting of depreciation.
foodstuffs, clothing materials or medicines shall be donated to the DSWD. A. price not less than the landed cost
A. True, because only DSWD is the government agency tasked to conduct relief operations. B. floor price
B. True. DSWD İs the exclusive done agency under the law C. public place in the District where it is located
C. False. DSWD is not the only government agency that may receive donations from Customs. D. profit
D. False because local governments may also receive relief goods from customs 19. In a customs public auction, Jose submitted a bid for P100,000.00 for a lot with a floor price of only
11. Pedro owns 10,000 shares of stocks in San Momoland Corporation (SMC) which constitute 2% of SMC's P80,000.00. After two biddings, the auction was declared failure. Jose is Hector's first cousin. Hector is an
total subscribed capital. SMC wishes to participate in the upcoming customs public auction where it intends examiner assigned at the Port of Manila.
to purchase three dump trucks. Pedro is the first cousin of Kanor, a contractual employee of Customs A. The auction was a failure because of want of bidders.
assigned at the Port of Manila. May SMC participate in the auction sale? B. The auction was a failure due to lack of acceptable bid.
A. Yes, the relationship of Pedro to Kanor will not bind SMC. What CMTA prohibits is if it is Kanor that C. A third bidding is proper under the circumstances.
is directly related to SMC. D. The auction should not have been declared a failure because the relationship of Jose with Hector did not
B. Yes, SMC may participate because despite the relationship, Pedro's ownership in SMC is minimal which affect the price.
would not have the effect of him benefitting from his relationship with Kanor 20. In a customs public auction, Jose submitted a bid for P100,000.00 fora lot with a floor price of only
C. Yes, because Kanor is merely a contractual Customs employee. P80,000.00. After two biddings, the auction was declared a failure. Jose is Hector's lover. Hector is an
D. No, because SMC's bidding in the auction amounts to indirect bidding of Kanor which CMTA prohibits. examiner assigned at the Port of Manila
12. After the public auction sale of the goods consigned to DDD company, the District Collector ordered A. The auction was a failure because of want of bidders.
the payment of the expenses and obligations from the proceeds of the sale. Bosco Shipping Co.(BSC) sent B. The auction was a failure due to lack of acceptable bid.
a notice to the District Collector asking that it (BSC) be paid for the unpaid freight charges of DDD company C. A third bidding is proper under the circumstances
for the auctioned goods. The District Collector refused on the ground that BSC did not present a pertinent D. The auction should not have been declared a failure because Jose is not prohibited to bid.
order from a competent court. Is the District Collector corect? 21. In customs negotiated sale, the participant whose offer is considered the most advantageous to the
A. Yes, because CMTA expressly requires a court order to compel Customs to pay BSC. interest of the government shall be required to pay guarantee cash deposit in an amount equivalent to within
B. Yes, because BSC did not comply with the condition precedent. 24 hours from receipt of Notice by the Committee prior to referral to the Secretary of Finance.
C. No, because court order is only required if the issue involved is the release of goods A. 25% of the offer
D. No. Courts must yield to Customs' primary jurisdiction B. 20% of the offer
13. May the District Collector order that a certain sum of money from the proceeds of a public auction sale C. 25% of the floor price
be paid to private entities, i.e. shipping companies, barge operators, arrastre operators? D. 20% of the floor price
A. Yes, it is well within his authority. 22. Forfeiture fund.
B. it depends on whether or not the private entitles present an order to that effect from a competent court. A. Is a fund forming part of the revenue of the Republic of the Philippines.
C. No. That authority is given by law to the Commissioner. B. Is a fund for the management of the Bureau of Customs alone.
D. None of the above. C. May be used to help DSWD during calamities.
14. Which of the following is correct in case of goods Injurious to public health? D. If unused for the year shall be returned to the Bureau of Treasury as government revenue.
A. The District Collector creates a Board of Three to determine the need to seize imported goods believed 23. Which of the following is not true of purposes of the forfeiture fund?
to be injurious to public health. A. To outsource the management of the inventory, safekeeping, maintenance and sale of goods to private
B. The Board of Three's function is mainly to examine the goods to validate the opinion of the District service providers and the selection, and employment of personnel.
Collector. B. To facilitate customs seizure, abandonment and forfeiture proceedings and the disposition of goods
C. Goods found to be injurious to public health shall be destroyed if reexportation is not possible. C. To enhance customs intelligence and enforcement capability to prevent smuggling
D. A The District Collector is not bound by the findings of the Board of Three. He may issue a contrary D. To support the modernization program and other operational efficiency and trade facilitation initiatives
position. of the Bureau
15. An importation of 100 rolls of 20'X10' of tarpaulin was found to be printed with matters advocating 24. Refers to sale of goods that have not been sold through public auction the value of which does not exceed
treason, rebellion or sedition was seized for being prohibited. However, it was found out that the quality of, P50,000.00.
and the tarpaulins are ideal as tent materials that may be used as temporary shelters during calamíties. A. Small Value Items
A. The tarpaulins may not be destroyed. Instead, it may be turned over to DSWD. B. Garage Sale
B. The tarpaulins shall be destroyed for being prohibited. C. De minimis
C. The tarpaulins may be examined by the Commissioner who shall decide with finality on what to do. D. None
D. The tarpaulins may be reexported. 25. Goods subject of the floor price value of which does not exceed P50,000.00.
16. Not a FAILED BIDDING A. Small Value Items
A. When there is only one sealed bid. B. Garage Sale
B. When there are two sealed bids but there is only one bid higher than the floor price. C. De minimis
C. When the highest bidder fails to comply with any of the payment required. D. None
D. When clustering happens Day 10
17. The District Collector of Customs determines the manner of disposition of goods under customs' 1. Which of the following is not a policy of the State in relation to the adoption of Republic Act 9280?
custody. True, except regulated goods. A. give priority attention and support to professionalizing the practice of the customs broker profession
A. True B. The development of a reservoir of customs brokers whose competence has been determined by honest
B. True, except regulated goods and credible licensure examination.
C. False, except all other restricted goods

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C. The development of a reservoir of customs brokers whose standards of professional service and practice B. True, the PRBCB may only have powers over customs brokers
are internationally recognized. C. False, the law does not specify who should be the offender
D. none D. False, there is no evidence yet of the usurpation. It has to be proven first in a proper court litigation
2. On April 30, 2014, Am-am, Nene and Ronald were appointed by the President as Chairman and Members, 10. Under RA 9280, "holdover capacity" means-
respectively, of the PRBCB. On August 30, 2016, Arn-arn died of heart attack. On December 1, 2016, Sam A. That the sitting member/chairman of the PRBCB reached the end of his 6 year term
was appointed Chairman and replaced Arn- arn. On May 15, 2017, new Chairman and Members of PRBCB B. That the sitting member/chairman of the PRBCB reached the end of his 3-year term but has to stay in
were appointed by the President. Sam opposed the appointment and argued that his term has not yet ended office until his successor qualifies and gets appointed but has to stay in office until his successor qualifies
since he assumed the position only on December 1, 2016, and, that as Chaiman, his term shall end 3 years and gets appointed.
later or on December 2, 2019. Is Sam correct? C. That PRC may re-appoint any member of the PRBCB whose term ended.
A. Yes, since 3 years has not elapsed since he assumed the position. D. None of the above
B. Yes, his term is a fresh term different from that of his predecessor, Arn-arn. 11. One of the following is not included in the scope of practice of Customs broker's profession.
C. No. Sam only continued the term vacated by Arn-arn. A. customs clearance and delivery
D. No. Sam was disqualified in the first place. B. teaching subjects covered in the licensure examination for customs brokers
3. Antonio Walangsawa is a customs broker who possesses all the qualifications to be appointed to the C. representing importer/exporters before the BOC in cases related to valuation and classification of
PRBCB. He wishes to serve once more although he already served for two consecutive terms but these were imported articles
prior to the enactment of RA 9280. He argues that he ís not disqualified since the passage of RA 9280 D. Offering consulting services on customs and tariff laws, rules and regulations
changed the rules and disregarded E.O. 496. Is he correct? 12. Who among the following is not considered in the practice of the customs broker profession?
A. Yes, RA 9280 did not prohibit him to being nominated. A. Mr. Baby M, a customs broker without AMO accreditation, provides consultancy services regarding
B. Yes, the provisions of Executive Order 496 on disqualifications was effectively superseded by RA 9280, customs procedures and practices
hence, making Antonio qualified. B. Mr. Ismo, a customs broker without AMO accreditation, is employed as Customs Specialist ll with ABC
C. No. Antonio must not be allowed to return as part of the Board as he bastardized the profession during Customs and Tariff Consultancy Firm
his time. C. Ms. Lenlen, a customs broker without AM0 accreditation, teaches tariff and customs courses at Clap
D. No. Executive Order 496 and RA 9280 do not contradict each other. Thus, the former operates to Review School, Inc., a non-formal educational institution duly regiístered with the Securities and Exchange
supplement the latter. Commission
4. Who among the following is not disqualified to be appointed to the PRBC? D. None
A. Incumbent President of CCBI
B. Incumbent Director of CCBI 13.Pedro passed the 2021 CBLE with flying colors. A day before the scheduled oath taking ceremony, Pedro
C. A member of the Customs Administration Faculty of PNTC-Dasmarinas. and his father got into an argument. Unknowingly, this incident was entirely witnessed by Nena the
D. A dual citizen Chairperson of the PRBCB. Nena even saw Pedro slapped his father. On the day of the ceremony, Nena
5. What is the maximum penalty imposable upon a violator of RA 92807 refused to administer oath and register Pedro as customs broker. Nena said that Pedro committed an immoral
A. Imprisonment of not more than 6 years. and dishonorable act by slapping his own father.
B. Imprisonment of not more than 12 years. A.,Yes. Immoralityy and dishonorable conduct are grounds to refuse or deny registration as professional. Is
C. Fine of P1,000,000.00 this proper?
D. All of the choices B. Yes, because should the Chairperson register Pedro the same shall constitute neglect b. of duty, a ground
6. Customs brokers in the government service are not considered in the practice of the profession, hence for her removal from office.
they are not bound by the Code of Ethics for customs brokers. C. No. The incident between Pedro and his father cannot be taken to mean as conduct unbecoming of a
A. The first statement is true, the second is false. professional for it is a family matter.
b. The first statement is false, the second is true. D. No. The Chairperson cannot use the incident as sole basis for her action. Pedro must be subjected first to
C. Both statements are true. an investigation.
D. Both statements are false. 14.Which of the following is a ground for suspension or revocation of a customs broker's license?
7. Republic Act 9280 repealed sections 3401 -3409 of the Tariff Code EXPRESSLY. A. Conviction of homicide
A. True B. Union without the benefit of marriage and begetting children as a result
B. False C. Refusing to stand and offer his seat to an elderly while in a bus going to Cavite
C. True, including that of the CMTA D. None
D. False, it only repealed the provision of Tariff Code impliedly 15. Situation. During the Senate's investigation on the alleged illegal importation of P6.4- billion worth of
8. Mr. Dancing Harry is a licensed customs broker, having passed the licensure examination in 1994. He is shabu, Mark Teguba divulged that he does not own the shipment, that his participation therein was merely
a dual citizen (Filipino and Russian). In college, he took up "Bachelor of Arts major in Stage Dancing with acting as the consignee's broker. Upon checking with the PRC, records show that Mar is not a customs
Hands Raised Towards the Sky and Master's Degree in the "Art of Making Patol". He annualy pays the broker. Further investigation revealed that he is connected with a notorious "player" disguised as a freight
membership dues with CCBI and regularly attends its programs. His NBI clearance certification shows no forwarder. Did Mar Teguba violate RA 9280?
criminal offense, pending or otherwise. He stays in his mansion in Bataan.In 2022, after losing the Senatorial A Yes, Mar committed unauthorized practice of the customs broker profession.
Elections, he was nominated by CCBİ to become a member of PRBCB. Is Mr. Dancing Harry qualified? B. Yes, but only in so far as claiming to be a customs broker, thus, not unauthorized practice.
a) Yes, because he has all the qualifications and none of the disqualifications. C. No, he is not a customs broker to begin with, thus, he cannot be made liable under RA 9280.
b) Yes, provided he renounce his Swiss citizenship prior to nomination. D. No, he had no direct participation in the shipment. He was merely an employee of the perpetrator of the
c) Yes. provided he renounces his Russian citizenship at the time of appointment. crime.
d) No, because he is not a BSCA graduate. 16. A customs broker, whose basis in the preparation of the customs requisite documents are the documents
9. A person not a customs broker found practicing the profession as customs broker is not punishable under furnished to him by his client, is not obligated to look beyond the accuracy of the information contained in
Republic Act 9280, him not being a customs broker. such documents, and therefore cannot be faulted if the actual contents of the importation package differed
A. True, only customs brokers are covered by the law. from that of the Customs requisite docunments. This ruling was enunciated in the case of-

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a) Remigio vs. Court of Tax Appeals
b) Remigio vs. Court of Appeals
c) Remigio vs. Sandiganbayan
d) Remigio vs. Commissioner of Customs
17. May a foreign corporation engage in the business of customs brokerage?
A. No, the business is reserved to Filipino companies.
B. No, the practice is reserved to Filipino customs brokers.
C. Yes, provided the corporation shall' engage or hire the services of at least one customs, broker
D. Yes, so that everybody is happy.
18. Partnerships formed by persons for the sole purpose of exercising their common profession, no part of
income of which is derived from engaging in any trade or business.
a) General professional partnership
b) Limited partnership
c) General partnership
d) Professional partnership

19. If a passer of the licensure examination fails to attend the scheduled oath taking but wishes to practice
the profession, to whom can he/she take the requisite oath?
a) any member of the PRBCB
b) any government official authorized by the PRC
c) Notary Public
d) Any of the choices

ANSWER KEY

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