TARIFF LAWS

1. At what instance can the BOC elevate the case of issued advance tariff
ruling to the Finance Secretary for review?

A. When the AHTN code is deemed incorrect

B. When deemed that the ruling is adverse to the government

C. When the article in the ruling is subject of a judicial case

D. When the product involved included in the list of prohibited importation

2. If the Secretary does not issue a decision within 15 days after the BOC
submitted the advance ruling for review, what will happen to this ruling?

A. its implementation will be held in abeyance

B. the ruling is deemed confirmed

C. the period for the resolution of the case is extended

D. the ruling is revoked

3. Under the AHTN protocol, ASEAN member countries are allowed to reflect
their national interest after the 8th digit. In the Philippine 2017 AHTN, what
additional feature was used?

A. Dashes

B. Alphabet

C. Roman numbers

D. Additional digits

4. In light of the CMTA enacted by RA 10863 which was approved last 30 May
2016, another major amendment was incorporated into the TCCP. What is
this amendment?

A. Incorporation of expanded ITA products

B. HS Amendments

C. Tariff provisions of the Revised Kyoto Convention

D. ROO Product Specific Rules of the various FTA Agreements

5. The Protocol governing the implementation of the ASEAN Harmonized
Tariff Nomenclature was signed by the:

A. ASEAN Director Generals

B. ASEAN Finance Ministers

C. ASEAN Heads of States

D. ASEAN Economic Ministers

6. The institutional arrangements overseeing the AHTN Protocol is composed

of the following except

A. ADG of Customs

B. ASEAN Finance Ministers Meeting

C. The ASEAN Secretariat

D. AHTN Dispute Body

7. The Philippine Instrument of Accession to the HS Convention was signed

by the then President Joseph E. Estrada on 23 September 1998 and its
ratification was concurred by:

A. The House of Representatives.

B. The Senate

C. The DFA

D. The Tariff Commission

8. An importation of commodities for hair grooming and styling consisting of

different items each classifiable under different headings of the AHTN are
presented in sets for retail sale. Which one among the following GIRs will you
use, as basis of your classification at the heading level?

A. Rules 1

B. Rule 3(b)

C. Rule 2(b)

D. Rules 2(a)
9. Under which one of the following circumstances may an imported article be
classified under two AHTN headings?

A. Set consisting of two distinct articles put up for retail sale

B. An importation comprising of 1,000 pieces of 6-shot revolvers each

with its leather holster

C. An imported multi-function copying machine capable of the following

functions: copier, facsimile, scanner, and network printer=

D. Butane gas imported in a reusable 500 liter capacity steel tank

10. The principles of the GIRs are applied in the exercise of the provision of
this Section in TCCP-AHTN, as amended by the CMTA, RA 10863.

A. Classification Ruling of Sec. 1100

B. The GIRs under Sec. 1610

C. Promotion of Foreign Trade under Sec. 1609

D. The HS structure under Sec. 1611

11. Importation is a set consisting of wooden coffee table (94.03) and two
upholstered chairs (94.01). The shipment is classified in 9403.60 considering
that none of the two components gives the set its essential character. What
GIRs was applied?.

A. GIRs 1 and 6

B. GIRs 3(a) and 6

C. GIRs 3(b) and 6

D. GIRs 3(c) and 6

12. Identify which of the following choices below confers origin under the CC
criterion?

A. Diesel engine 3500cc (8408.20) to Delivery truck (8704.21)

B. Chassis of television (8529.90) to Television reception apparatus

(8528.72)

C. Wheels for bicycles (8714.92) to Adult bicycles (8712.00)

D. Uncoated CRC (7209.17) to Galvanized sheets (7210.49)

13. Identify which of the following processes is compliant to the ATIGA ROO
of CTH rule?

A. Dyed cotton fabric 5210.31 from unbleached cotton fabric 5210.11

B. Sheep skin with wool on 4102.10 to pickled sheep skin without wool on
4102.21

C. Strips of bamboo plaiting materials 4601.92 woven into bamboo

matting 4601.21

D. Manufacture of raisins 0813.40 from fresh grapes 0806.10

14. Which of the following choices is considered origin conferring under the
CTSH rule of the ATIGA?

A. Unbleached plain woven fabric of cotton 5209.11 to dyed cotton fabric

in 5209.31

B. Key blanks 8301.70 to finished keys 8301.70

C. Square table cover of printed polyethylene sheet 3920.10 cut from rolls
3920.10

D. Exported dried fish 0305.59 from live fish 0301.11 caught from the fish
pens in the exporting country

15. A Malaysian television manufacturer produces the finished TV (8528.72)

with FOB value of $100 from its LED panel (8529.90) $20 and chassis cover
(8529.90) $5, and other major parts (8529.90) $70 from China. These
televisions are then exported to Thailand. If ROO required in ATIGA is RVC40
or CTH, under what rule below will the televisions be considered originating?

A. Value Added

B. Change in Tariff Heading

C. Change in Chapter

D. Change in Tariff Subheading plus RVC 35

16. Under the ROO substantial transformation, what is the term used in
describing a change in classification in the HS nomenclature?

A. Classification change

B. Code switch

C. Tariff shift
 D. Tariff change

17. Country A produces leather shoes (64.03) from her own leather. Other
countries manufacture the same kind of shoes from imported leather or
assembling of parts. Leather is classified in Chapter 41, while leather sole and
uppers fall in 64.06. If country A wants to obtain the originating status for the
shoes to the exclusion of the others, which of the following ROO would be
applicable ?

A. CC

B. CTH except 64.06

C. CTH

D. CC except Chapter 41

18. Pursuant to the ATIGA-ROO, what are the two types of accumulation
used in the determination of the country of origin of a good?

A. Full Accumulation and Partial Accumulation

B. Direct and Indirect accumulation

C. Entirety and partial addition

D. Full and half accumulation

19, Under which one of the following instances does the concept of
Accumulation Rule of the ATIGA ROO correctly illustrated?

A. Viet Nam originating paper rolls exported to the Philippines and used in
the manufacture of magazines were considered Philippine originating
in the determination of product origin when later exported to Indonesia.

B. Japan originating arm rests not complying with the ROO CTC criteria
were considered originating because its value was not more than 10%
of the FOB value of the clerical chairs manufactured in Indonesia for
export to the Philippines. All other parts incorporated are ASEAN
originating.

C. The RVC 40% requirement was complied with by the exported product
because the non-ASEAN materials used in its manufacture was
minimal in relation to the value of the final product.

D. The HS classification of the China originating material had a tariff shift

from the finished good manufactured in Malaysia for export to the
Philippines under the applied CTC ROO criterion.
20. Which one among the following choices is the validity period of
Certificates of Origin for the AFTA-ATIGA?

A. 12 months from the date of issue

B. 6 months starting from the date of issuance

C. 1 month from the date of the CO’s release

D. 3 months from the date of issuance

21. Which one among the following is not considered as neutral elements
under the ATIGA ROO?

A. Preformed moulds used to shape glass bottles for export

B. Spare rollers as replacement parts of conveyor belts used in the

production of beverages for export

C. Ultrasonic liquid level sensor used for the noninvasive measurement of

liquid levels of sealed chemical containers for export

D. Fuel injected in the tanks of vehicles to be exported

22. Which one among the following is the correct definition of “Tariffication”?

A. A process of converting import tariffs of WTO members into

quantitative restriction type of tariffs, i.e., In-Quota and Out-Quota
tariffs.

B. The systematic and gradual elimination/reduction of high tariffs on

agricultural products.

C. The removal of non-tariff barriers on all industrial commodities and

converting them into equivalent tariff values.

D. Procedures relating to the agricultural market-access provision in which

all non-tariff measures are converted into tariffs.

23. Under Article 31 of the ASEAN Charter, the chairmanship of ASEAN is to

be determined by this process.

A. By majority votes among the leaders of the Member States.

B. Rotated annually, based on the alphabetical order of the English

names of Member States

C. Through delegation of the current Chairman.

 D. To be appointed by the ASEAN Secretary-General.

24. An ASEAN Member State was granted a waiver from the obligations
imposed under the ATIGA with regard to rice and sugar pursuant to the
Protocol to Provide Special Consideration to Rice and Sugar. What recourse
is available to an ASEAN Member State affected by the waiver?

A. To request mediation at the WTO Dispute Settlement Body

B. To petition the nullification of the waiver with the ASEAN Directors-

General of Customs

C. To request bilateral consultations with the ASEAN Member State

granted the waiver

D. To apply for a similar waiver

25. Under the ATIGA, certain products can be placed by Member States
under their General Exception List and be exempted for preferential tariff
under the Agreement. For the Philippines, and as reflected in the TCCP-
AHTN, which among the following products are under the GE List?

A. Rice under Chapter 10

B. Municipal wastes under Chapter 38

C. Worn (used) clothing under Chapter 63

D. Arms and ammunitions under Chapter 93

26. Under the programs of tariff reduction of the ACFTA, which one among
the following choices is/are the country/ies that was/were given consideration
in the reduction modality of its/their ACFTA tariffs up to 01 January 2018?

A. China

B. CLMV

C. ASEAN-6

D. Philippines

27. Before the ACFTA became effective, all Parties to the Agreement have
agreed that tariffs of agricultural products covered under Chapters 01 - 08 of
the Harmonized System (HS) must be set at this level.

A. All at zero

B. All at 1%
 C. Zero except CLMV

D. Zero for ASEAN-6 and China, 1% for CLMV

28. Philippine participations in all Free Trade Agreements are in pursuance of

which one of the TCCP provisions below?

A. Flexible Clause (Sec. 1608)

B. Classification Ruling (Sec. 1100)

C. General Rules for Interpretation (Sec. 1610)

D. Promotion of Foreign Trade (Sec. 1609)

29. Which one of the following is a function of the Tariff Commission?

A. Issuance of advance ruling on valuation

B. Issuance of advance ruling on the rules of origin

C. Determination of a prima facie case of antidumping

D. Hearing of petitions regarding reduction of ad valorem duty

30. Under Section 1608 of the CMTA, in which one of the following situations
is the President authorized to modify tariff?

A. When there is a need to cushion the effects of inflation

B. If the government is suffering from budget deficit

C. If the exports of the country is subjected to higher tariff in foreign

countries

D. When Congress is in recess

31. Which one of the following choices fall within the purview of Section 1608
tariff modification?

A. A trader wishes to know the correct duty applicable to a product

intended for importation

B. A producer wants to secure tariff protection for its product

C. The Philippines considers importation of medicines at preferential tariff

D. A domestic industry filed complaint against surge in importation of a

product of foreign counterpart
32. Any order issued by the President pursuant to the provisions of section
1608 shall take effect thirty (30) days after promulgation, except for which one
of the following?

A. Reduction of tariff

B. imposition of additional duty not exceeding ten percent (10%) ad

valorem

C. Modification of the nomenclature

D. Banning imports

33. What do you call this effect of dumped imports on domestic prices to the
extent at which the local producer reduces its selling price in order to compete
with the allegedly dumped product?

A. Price Undercutting

B. Price Depression

C. Price Suppression

D. Price Benchmark

34. Which of the following choices below is not used as basis for determining
an export price?

A. Free-On-Board (FOB) price at the point of shipment

B. Export price to third country

C. Importer’s selling price to the first unrelated customers

D. Ex-factory price at the point of sale for export

35. When a like product to locally manufactured good is imported at a price

below its normal value, the adversely affected domestic producer may seek
assistance through which one of the following trade remedy measures?

A. Countervailing

B. Promotion of foreign trade

C. General safeguard

D. Antidumping
36. The conduct of the preliminary determination in antidumping cases is
handled by the Department of Trade and Industry if the product subject of the
protest is an industrial good. Which specific agency under the DTI is
responsible for this undertaking?

A. Bureau of International Relation

B. Bureau of Export Trade Promotion

C. Board of Investments

D. Bureau of Import Services

37. Dumping margin is computed by subtracting the export price from the
normal value. In the absence of the normal value, which one of the following
choices will be used as the alternative normal value if the exporter refused to
cooperate?

A. Constructed normal value

B. Transaction value

C. Best information available

D. Foreign producer’s domestic selling price

38. With regards to the protection in the form of trade remedy measures
provided by the government to the domestic industries against imports of like
or directly competitive product, identify which one of the following statements
is incorrect?

A. Safeguards measure is for the protection against import surge of fairly

traded goods.

B. Anti-dumping measures protect local companies against products

exported at prices lower than the normal value

C. Trade remedy measures are protection for the domestic industry

against unfair trade practices

D. Countervailing measure is to offset any subsidy given to exporters by

government of the exporting country.

39. A determination of this type of injury on protest case involving increased

importation shall be based on facts and not merely on allegations, conjectures
or remote possibilities.

A. material injury
 B. threat of serious injury

C. threat of material injury

D. serious injury

40. Aside from the BOC Commissioner, who among the government officials
below is furnished with original copy advance classification ruling?

A. Secretary of Trade and Industry

B. Finance Secretary

C. NEDA Director General

D. Director of the Bureau of Import Services

41. In which one of the following Tariff Commission publications can you find
the AHTN Supplementary Explanatory Notes?

A. The AHTN Tariff Book

B. Primer on Tariff Development

C. The Classification Compendium

D. The Correlation Table

42. Identify which one of the following statements is incorrect with regards to
the initiation tariff classification dispute.

A. BOC has a different classification

B. classification is considered difficult and highly technical by the BOC

C. not a subject of pending application for advance ruling

D. the applicable duty rate is disadvantageous to the government

43. Which division in the Tariff Commission is responsible for the issuance of
advance classification rulings?

A. Economics Division

B. International Trade Division

C. Commodities Studies Division

D. Financial Studies Division

44. Within 30 days after receipt of a properly documented application is the
period allowed for the Tariff Commission to issue

A. ruling on the motion for reconsideration on disputed classification

B. ruling on classification dispute

C. advance classification ruling

D. decision on the motion for reconsideration on advance classification

ruling

45. Which one of the following statements is incorrect with regards to the
application for tariff classification dispute ruling?

A. classification is highly technical

B. the product is not a subject of a request for advance ruling

C. the BOC has different classification

D. importation is to arrive after 90 days

46. Simply referred to as HS or Harmonized System, which one of the choices

below is its complete title of this product nomenclature?

A. Harmonized commodity description and coding system

B. Harmonized commodity classification system

C. Harmonized product description system

D. Harmonized coding system

47. For legal purposes, classification of goods in the Harmonized System

shall be governed by the following, except for one which is

A. The terms of the Headings

B. The terms of the Section Notes

C. The terms of the Chapter Notes

D. The terms of the Sections and the Chapters

48. Which one of the following publications intends to assist users to identify
the possible location where a product is transferred from the previous version
compared to the amended HS?
 A. Correlation Table

B. Explanatory Notes

C. Alphabetical Index

D. Compendium of classification opinions

49. Several units of ceiling fans with rating of 80 W were imported from China.
Heading 84.14 specifically provides for “Air or vacuum pumps, air or other gas
compressors and fans; ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters.” What HS GIR was applied as basis of the
classification under the said heading?

A. Rule 3(a)

B. Rule 1

C. Rule 2(a)

D. Rule 4

50. A shipment consisting of 100 units of racing bicycles were sourced from
China. For ease of handling, the bicycles were imported fully disassembled.
Which one of the following GIRs will you apply in the classification of the
above-mentioned bicycles at the heading level?

A. Rule 1

B. Rules 1 and 6

C. Rules 2(a) and 6

D. Rule 2(a)

51. When goods are imported in containers that are clearly suitable for
repetitive use, how will the goods be classified?

A. Classify the goods along with its container under the heading which
specifically describes the goods by virtue of GIRs 1 and 6.

B. Determine which of the two (i.e., the goods or the container) presents
the essential character of the imported commodity as a whole, by the
application of GIR 3(b), and then classify under the appropriate
heading.

C. Classify the goods and the container separately by virtue of the

provisions of GIR 1.
 D. Classify the goods separately from the container by virtue of the
provisions of GIR 5(b)

52. Entertainment package consisting of 1 unit blu-ray player (HS 85.21), 1

set sound system (HS 85.18) and 1 unit 60” LED television (HS 85.28) put up
as a set for retail sale and classified under HS 85.28, the TV being the
component conferring the set’s essential character. Which of the choices
below is the GIR applied?

A. GIRs 1 and 6

B. GIR 3(b)

C. GIR 3(c)

D. GIRs 3(b) and 6

53. An importation of TVs with built-in VHS player/recorder was classified

under HS 85.28. Heading 85.28 covers “Monitors and projectors, not
incorporating television reception apparatus; reception apparatus for
television, whether or not incorporating radio-broadcast receivers or sound or
video recording or reproducing apparatus.”

A. GIR 1

B. GIR 3(c)

C. GIR 3(b)

D. GIR 3(a)

54. Chilled grapes was classified in HS 0806.10, based on the terms of the
heading and subheading, and Note 2 to Chapter 8 which provides that chilled
fruits are to be classified in same heading corresponding to fresh fruits. Which
rule/s of classification was applied?

A. GIRs 1 and 6

B. GIRs 4 and 6

C. GIRs 2a and 6

D. GIRs 2b and 6

55. GIR 5a provides that cases and containers imported together with the
article it normally contains is classified in the heading of that article. Example
of this is
 A. Leather holster with revolver

B. Silver jar filled with assorted candies

C. Tin can with shirt

D. Glass bottle containing screws

56. Which one of the following choices best illustrate unfinished product that is
classified under the heading of the corresponding finished article?

A. Unassembled tea table

B. Shoes without laces

C. Car not incorporating a battery

D. Preformed bottles

57. If a product is classifiable in two or more heading but cannot be classified

by the use of essentiality nor the most specific description, what rule should
apply?

A. The last in numerical order of HS headings

B. The highest rate of duty

C. The heading with additional duty

D. The lowest tariff duty

58, Which one of the following operations confers origin under the CTH rule?

A. Galvanized steel in coil (7210.49) to Pre-painted steel sheets (7210.70)

B. Uppers of leather (6406.10) to Leather shoes (6403.59)

C. Unbleached woven cotton fabric (5210.11) to Printed fabric (5210.51)

D. Book paper in rolls (4802.57) to Book paper in sheets (4802.56)

59. Which one of the following choices below satisfies the ATIGA ROO of
RVC 40, when produced in the Philippines and exported to ASEAN countries?

A. Part A from China amounting to $ 40 and Part B from Vietnam costing

$20 are assembled into product C with FOB value of $80

B. Raw materials A and B, from Korea and India costing $50 and $60,
respectively were processed into a finished good worth $150
 C. Cheeses from New Zealand, worth $120 plus ingredients from Thailand
amounting to $30 were converted into processed cheese with FOB
value of $180

D. Parts and components from the US amounting to $120 were

assembled into a domestic appliance intended to be sold at $170 FOB.

60. Which one of the following choices satisfies the CC rule under the ATIGA
ROO?

A. Sulphate pulp 47.03 used in the manufacture of kraft paper 48.04

B. Cotton T-shirts 61.09 from fabrics manufactured from fibers of locally

grown cotton 52.01

C. V-jointed fiberboard planks 4411.92 manufactured from imported HDF

4411.92

D. Self-copy paper cut to size 48.16 from self-copy paper in rolls 48.09

61. Raw materials were imported from China and used in the manufacture of
Philippine product A which was exported to Cambodia. What should these
raw materials be regarded as under the ATIGA ROO?

A. Non-originating, considering that China is not a party to AFTA

B. Originating, since Cambodia is one of the CLMV countries

C. Non-originating, for the Philippines is not among the CLMV

D. Originating, since Philippines is a member of the ACFTA

62. To which type of the following materials is the ROO change in tariff
classification criterion applicable?

A. Raw materials

B. Originating materials

C. Non-originating materials

D. Classified materials

63. Under the ROO, which one among of the following refers to a product
occurring naturally within a country and to a good made entirely from said
product?

A. Indigenous product

B. Product obtained from substantial transformation

 C. Wholly obtained good

D. Goods obtained from the Chemical Reaction Rule

64, Thailand imports eggs from the US, hatched and raised as fighting cocks
and then exported to Indonesia. The rule for cocks to be considered
originating under the ATIGA is WO, that is, born and raised in the country. Is
the cock originating?

A. NO, the cock was not born in Thailand

B. Yes the cock was raised in Thailand.

C. Yes, the eggs was substantially transformed into cocks

D. Yes, hatching is part of the birth of the cock

65. Under Rule 12 of the OCP to the ATIGA, which one among the following
choices is incorrect with regards to the loss or destruction of a CO Form “D”?

A. The exporter may apply in writing to the issuing authority for a certified
true copy of the original & triplicate

B. The certified true copy CO issued by the issuing authority will bear the
date of issuance of the original CO

C. The certified true copy of a CO shall be issued no longer than 1 year

from the date of issuance of the original CO

D. The importer will request the exporter for the triplicate copy of the CO
which it has retained and use it in place of the original CO along with a
notarized affidavit stating the loss of the original CO

66. Under the OCP of the ATIGA ROO, regarding the issuance of a CO Form
“D”, which one among the following is correct?

A. The original CO is forwarded by the issuing authority to the importing

country’s Customs authority.

B. The duplicate copy of the CO is retained by the importer for filing.

C. The CO should bear the manually executed signature and seal of the
authorized issuing authority.

D. Can be used under the ACFTA when there is China originating

materials used in the origin determination of the exported product.
67. Korean originating clay classified under HS 25.07 was exported to China
where it was manufactured into porcelain plates classified under HS 6911.10
then exported to the Philippines. If the agreed ROO for the plates was CTH
what CO Form should the issuing authority in China issue for the plates to be
eligible for tariff preference under the applicable FTA agreement?

A. Form AK

B. Form D

C. Form E

D. No preferential treatment, MFN rate should be applied

68. Under the ATIGA ROO, regarding the issuance and submission of CO
Form D, which one among the following statements is incorrect?

A. The triplicate copy of the CO is to be retained by the exporter

B. The original CO is forwarded by the exporter to the importer for

submission to Customs

C. The duplicate copy of the CO is to be retained by the issuing authority

D. The triplicate copy of the CO is to be retained by the importer

69. Which one among the following is a correct statement under the
accumulation rule of the ATIGA ROO?

A. The goods for cumulation from a Member State must satisfy the de
minimis ROO requirement

B. The goods from a Member State for cumulation in another Member

State must be covered by a CO Form D

C. Cumulation is only applied under the CTC criterion of the ROO

D. The goods for cumulation must only be sourced from a non-ASEAN

country

70. What WTO Agreement covers the products of HS Chapters 1 to 24 except

fish and fish products, plus certain products in Chapters 29, 33, 35, 38, 41,
43, and 50 to 53, negotiated during the Uruguay Round and entered into force
on 01 January 1995?

A. Non-Agricultural Market Access Agreement

B. Agreement on Agriculture
 C. Agricultural Access Agreement

D. Agreement on the Trade Liberalization of Agricultural Products

71. Known as the “Final Act” signed on April 1994 that concluded the Uruguay
series of negotiations and officially established the WTO.

A. Marrakesh Agreement

B. DOHA Development Agreement

C. Agreement on Tariff and Trade

D. Kyoto Convention

72. Which one among the following choices is the latest round of trade
negotiations among WTO members aimed at the achievement of major reform
in international trading system through the lowering of trade barriers and the
revision of trade rules?

A. The Doha Round

B. The Beijing Round

C. The Manila Round

D. The Uruguay Round

73. Which one of the following choices represents annual reports by APEC
members, recording the actions that each member too to realize the APEC
Bogor Goals of free and open trade and investment in the APEC region by
2010 for industrialized economies and 2020 for developing economies?

A. Integrated Action Program

B. Industrialization Access Parameter

C. Individual Action Plan

D. Integrated Accession Program

74. A product is eligible to avail the ATIGA concession rate if it satisfies the
following, except for one. Which one among the following choices will make
the product ineligible of the tariff concessions?

A. The product satisfied the ROO criterion of change in tariff classification

wherein the final product’s tariff heading is different from the tariff
heading of the non-originating materials used in its production.

B. The product was covered by a Certificate of Origin Form “D”

 C. The product is not listed under ATIGA Schedule H of the exporting
Member State.

D. The ATIGA rate of the product was 25% at the exporting Member State
and 0% at the importing Member State

75. Which one among the following is the peace treaty signed by the original
members of ASEAN on 24 February 1976 at the 1st ASEAN Summit in Bali,
Indonesia containing the fundamental principles of ASEAN?

A. ASEAN Peace Treaty

B. The Agreement on Peace and Cooperation among the Member States

of ASEAN

C. Treaty of Amity and Cooperation in Southeast Asia

D. Treaty of Peace and Cooperation in ASEAN

76. Maintained by the ASEAN Secretariat regarding the notifications

submitted by Member States, which one among the following contains trade-
related information such as (1) tariff nomenclatures; (2) tariffs; (3) ROO; (4)
non-tariff measures; (5) national trade & customs laws& rules; (6) procedures
& documentary requirements; (7) administrative rulings; (8) Member’s best
practices in trade facilitation; & (9) Member’s list of authorized traders?

A. ASEAN Library

B. ASEAN Documentation Facility

C. ASEAN Trade Repository

D. ASEAN Database

77. A product covered by a CO Form “E”, exported to the Philippines was

deemed originating by the governing ROO of the ACFTA and eligible to avail
of the Phil. preferential ACFTA rate of duty, if it complies with which one
among the following?

A. The product is in the NT list of Indonesia (exporter) and in the ST list of

the Philippines.

B. The product is in the NT list of China (exporter) with NT rate of 3% and

in the ST list of the Philippines.

C. The product is in the NT list of Viet Nam (exporter) and in the EHP list
of the Philippines.
 D. The product is in the NT list of the Philippines with NT rate of 5%
(current MFN rate is 7% ad valorem) and on the ST list of the China
(exporter) with tariff rate of 8%.

78. Under the ACFTA, China exported an originating product classified under
its NT list with applied rate of 0% to the Philippines which also classified the
product under its NT list with ACFTA rate of 3%. If the Phil. MFN rate is 5%
and the shipment covered by a CO Form “E”, what tariff rate will be applied by
the Philippines to the Chinese product?

A. 0%, equal to the NT rate of China

B. 3% ACFTA rate of the Philippines.

C. NT rate of China if with notification

D. 5% MFN rate of the Philippines

79. Which one among the following choices is not a requirement to be

satisfied in order to be eligible for the preferential tariff under the ACFTA?

A. The product should be classified in the NT list of both participating

countries

B. The product should be originating under the ROO requirements of the

ACFTA

C. The shipment should have a duly issued CO Form “E”

D. As per the ACFTA’s Reciprocity Rule, the product should be classified

under the ST list of the exporting participant with a tariff rate above
10% and classified under the NT list of the importing participant

80. A product can enjoy the preferential tariff rate under the AKFTA if it has
complied with three of the following requirements. Identify the one that is not
required.

A. It is placed under the NT list of both the importing and exporting

countries

B. It is Wholly Obtained or complied with the governing ROO

C. With Certificate of Origin Form “AK”;

D. Made entirely of materials from the region

81. In order for an originating China product to be eligible under the Tariff
Reciprocity Rule of the ACFTA, what should be the product’s tariff rate?
 A. The product should have an ST rate of 10% or below at the importing
party

B. China NT rate of 10% or below

C. The importer must have the product under its ST list

D. China ST rate of 10% or below

82. For the reciprocal tariff treatment to apply, which of the following are
required?

A. The product is listed in the sensitive track of the exporting country with
rate of duty of 10% or below and in the normal track of the importing
country

B. The product is listed in the sensitive track of both the exporting and
importing countries.

C. The product is listed in the normal track of the exporting country and in
the sensitive track of the importing country with rate of duty of 10% or
below

D. The product is listed in the normal track of both the exporting and
importing countries

83. Under the AKFTA, the following are the two programs of tariff reduction
namely:

A. Normal and Sensitive Tracks

B. Inclusion and Exclusion Lists

C. Sensitive and Highly Sensitive Lists

D. Inclusion and Temporary Exclusion Lists

84. The government used this formula to measure the tariff protection
afforded to industries, in its tariff reform programs. Which one of the following
is being referred to?

A. Effective tariff protection

B. Effective protection rate

C. Effective tariff rate

D. Effective protective tariff

85. Which one of the following situations will not fall within the purview of
flexible clause?

A. Petition against increasing importation

B. Tariff reform program

C. Local producer’s petition for reduction of duty rate

D. Government agency’s tariff proposal

86. This is the government body that renders final approval on the
recommendation for tariff modification before the issuance of an executive
order.

A. Tariff and related matters committee

B. Department of Finance

C. NEDA board

D. Board of Investment

87. Under RA 8752, what is this comparable price in the ordinary course of
trade for the like products which destined for consumption in the exporting
country?

A. Normal Value

B. Ex-factory price at the point of sale for export

C. Export price to third country

D. transaction value

88. Only after which stage of investigation with affirmative result can an offer
for a voluntary price undertaking be done?

A. Prima Facie Determination

B. Preliminary Determination

C. Formal Investigation

D. Final Determination

89. What administrative review that can be conducted by the Tariff

Commission if only one year have elapsed since the imposition of the
countervailing duty?
 A. Interim Review

B. Sunset Review

C. Monitoring Review

D. Newcomer review

90. Which of the following administrative reviews is not a function of the Tariff
Commission under RA 8752?

A. Conduct a Sunset Review to determine whether the expiry of an anti-

dumping duty would likely lead to continuation or recurrence of
dumping and injury

B. Conduct a Monitoring Review to determine progress and specific

efforts made to affect a positive adjustment to import competition

C. Conduct a Newcomer Review to determine the individual margin of

dumping for new exporter in the exporting country in question which
have not exported the product during the period of investigation

D. Conduct an Interim Review to determine if there is a need for

continuous imposition of dumping duty

91. Upon the positive determination of the prima facie case of an antidumping
petition, this office orders the imposition of provisional measure. Which among
the offices below determines the applicable provisional duty?

A. The Office of the President

B. Tariff Commission

C. Department of Trade and Industry

D. NEDA

92. Pursuant to the provisions of RA 8752 otherwise known as the

antidumping act of 1999, there are four basic elements to be considered for
an antidumping to proceed. Identify which one of the following choices is not
among these elements of dumping?

A. Like product

B. Price difference

C. Injury
 D. Subsidy

93. In the IRR of RA 8752, governing the investigation of an antidumping

protest, which one of the following effects on price is referring to the extent at
which the allegedly dumped product is consistently sold at a price below the
domestic selling price of the like product?

A. Price suppression

B. Price undercutting

C. Price depression

D. Price undertaking

94. What is this monetary requirement by the Secretary from the petitioner
upon the acceptance of a properly documented application, to answer for any
and all damages that the importer may sustain by reason of the filing of a
frivolous petition under RA 8752?

A. Provisional bond

B. Coupon bond

C. Treasury bond

D. Surety Bond

95. Which type of trade remedy measures provided in the CMTA can an
adversely affected domestic producer of frozen chicken choice cuts opt to
avail if there is an increasing importation of such products?

A. General safeguard

B. Antidumping

C. Subsidy

D. Special safeguard

96. In case of special safeguard measure, the Secretary of Agriculture can

immediately order the imposition of definitive special safeguard duty once the
imported tariffied product hit the established price benchmark. Which of the
choices below is the term used for this price benchmark?

A. Export Price

B. Import price
 C. Domestic Selling Price

D. Trigger Price

97. Which of the following refers to a determination that shall be based on

facts and not merely on allegation, conjecture or remote possibility, in which
the dumping will cause injury that is clearly foreseen and imminent?

A. Material Injury

B. Serious Injury

C. Threat of Serious Injury

D. Threat of Material Injury

98. Who among the officials below determines whether a prima facie case
exist with regard to against increasing importation of industrial goods?

A. DOF secretary

B. the Customs Commissioner

C. the Tariff Commissioner

D. DTI secretary

99. This is the office that conducts formal investigations of cases falling in
Sections 711, 712 and 713 of the CMTA except those covered by the Special
safeguard measure

A. Tariff Commission

B. Department of Finance

C. Agriculture Department

D. Department of trade and Industry

100. It is the volume benchmark for applying the special safeguard measure.

A. trigger volume

B. minimum access volume

C. significant volume
 D. excess importation

101. To which of the following government offices is the Tariff Commission an

attached agency?

a. Department of Finance
b. Department of Trade and Industry
c. The Board of Investment
d. National Economic and Development Authority

102. Petitions for tariff modifications that include tariff reduction and
amendment to the nomenclature are covered by which one of following Tariff
Commission mandates?

a. Safeguard
b. Antidumping
c. Advance ruling
d.Flexible clause

103. Which one of the following choices fall within the of Section 1100, that is,
advance classification ruling

a. A trader wishes to know the correct duty applicable product intended for
importation

b. A producer wants to secure tariff protection for its product

c. The Philippines considers importation of medicines preferential tariff

d. A domestic industry filed complaint against surge in importation of a

product of foreign counterpart

104. The activities conducted by the Tariff Commission regarding

investigation on industry's petition for tariff modification are following except
for one.

a. Conducts public hearings

b. Undertakes plant inspection
c. Does market surveys
d. Serves notices to parties of interest

105. This Section on Flexible Clause empowers President the following

prerogatives except one which is to:

a. Reduce tariff
b. Impose an across the board tariff of 2
c. Modify the nomenclature
d. Ban imports

106. With regards to the pending request for advance ruling, within how many
days after notification is the applicant required to submit the additional
information and/or allow on-site verification should the Commission deemed it
necessary:

a. 5 days
b. 7 days
c. 10 days
d. 30 days

107. Identify which one of the following statements is incorrect with regards to
the initiation tariff classification dispute.

a. BOC has a different classification

b. classification is considered difficult and technical by the BOC
c. not a subject of pending application for advance ruling
d. the applicable duty rate is disadvantageous to the government

108. Section 1603 of the CMTA enumerates the functions of the Tariff
Commission. Which of the following choices is not among them

a. Issuance of advance tariff classification ruling

b. Issuance of advance ruling on the rules of origin
c. Adjudication of antidumping case
d. Hearing of petitions regarding reduction of ad valorem duty

109. When a bounty is given by a foreign country to its exporter, an affected

domestic producer can have the provisions of which one of the following trade
remedy measures?

a. Antidumping
b. Countervailing and subsidy
c. General safeguard
d. Special safeguard

110. Increasing importation of tariffied agricultural products, which is injurious

to local farmers can be addressed by which one of the following measures?

a. General safeguard
b. Special safeguard
c. Antidumping
d. Subsidy

111. R.A. No. 8800 seeks to prevent injury or threat of serious injury to
domestic industries and producers caused by:

a. increased imports
b. insufficient imports
c. defective imports
d. unmarked imports
112. Under R.A. No. 8800, this term refers to domestically-produced
substitutable products:

a. directly competitive products

b. like products
c. identical products
d. similar products

113. "Commission," as used in R.A. No. 8800, refers to:

a. Tariff Commission
b. Commission on Human Rights
c. Civil Service Commission
d. Professional Regulation Commission

114. Domestic industry, under R.A. No. 8800, includes:

a. domestic producers, as a whole, of like products manufactured or produced

in the Philippines
b. domestic producers, as a whole, of directly competitive products
manufactured or produced in the Philippines
c. both a and b
d. none of the above

115. Which among the following are considered a "like product" under R.A.
No. 8800?

a. domestic product which has characteristics closely resembling those of the

imported product
b. domestic product which is alike in all respects to the imported product
c. domestic product which is identical to the imported product
d. all of the above

1. A product is considered agricultural under R.A. No. 8800, if it:

a. is imported, exported, or manufactured by a juridical entity registered with

the Bureau of Customs and with the Department of Agriculture

b. is under Chapters 1 to 24 of the Harmonized System of commodity

classification

c. both a and b

d. none of the above

2. In determining market access opportunity under R.A. No. 8800, data

from_____are considered.

a. 3 immediately preceding months for which data are available

b. 5 immediately preceding months for which data are available
c. 3 immediately preceding years for which data are available
d. 5 immediately preceding years for which data are available

3. This term is defined under R.A. No. 8800 as the amount of imports of an
agricultural product allowed to be imported into the country at a customs duty
lower than the out-quota customs duty

a. maximum access volume

b. market access opportunity
c. minimum access volume
d. positive adjustment

4. Market access opportunity, under R.A. No. 8800, means the percentage of
the total annual volume of imports of an agricultural product to the
corresponding total volume of:

a. Domestic consumption of the said product in the country

b. Exports of an agricultural product from the country
c. either a or b
d. none of the above

5. Under R.A. No. 8800, "price difference" is obtained by subtracting the CIF
import price from the

a. dutiable value
b. landed cost
c. export price
d. trigger price

1. In determining the existence of serious injury under R.A. No. 8800, the
following is / are considered:

a. Changes in levels of sale, production, product, productivity, capacity,

utilization, profits and losses and unemployment

b. rate and amount of increase in imports of the product concerned

c. share of domestic market taken by the increased imports

d. all of the above

2. This term refers to the price benchmark for applying the special safeguard
measure:

a. trigger price
b. price difference
c. substantial price
d. none of the above
3. The imposition of a general safeguard measure depends on a positive final
determination by the

a. Tariff Commission
b. Secretary of Finance
c. Secretary of Agriculture (for agricultural products) or Secretary of Trade and
Industry (for non-agricultural products)
d. Commissioner of Customs

4. When the conditions under the law are met, general safeguard measures
are applied by the

a. Tariff Commission
b. Secretary of Finance
c. Secretary of Agriculture (for agricultural products) or Secretary of Trade and
Industry (for non-agricultural products)
d. Commissioner of Customs

5. A verified petition to impose general safeguard measures is filed with the

a. Tariff Commission
b. Secretary of Finance
c. Secretary of Agriculture (for agricultural products) or Secretary of Trade and
Industry (for non-agricultural products)
d. Commissioner of Customs

1. Which among the following statements is / are true regarding general

safeguard measures?

a. In case of agricultural products, the Secretary of Agriculture must first

establish that the application of general safeguard measures will be in the
public interest.

b. In case of non-agricultural products, the Secretary of Trade and Industry

must first establish that the application of general safeguard measures will be
in the public interest.

c. both a and b

d. none of the above

2. The petition to impose general safeguard measures must include

documentary evidence to show:

a. serious injury or threat thereof to the domestic industry

b. increase in imports of like or directly competitive products
c. causal link between the increased imports of the product and the serious
injury or threat thereof
d. all of the above
3. Which of the following statements is / are false regarding petitions to
impose general safeguard measures?

a. The petition must be verified.

b. The petition must be filed with the Secretary of Agriculture or Secretary of
Trade and Industry.
c. The petition must be filed only by a natural person, serious injury being 2 an
important condition before imposing general safeguard measures.
d. none of the above

4. Who reviews the accuracy and adequacy of the evidence adduced in the
petition to impose general safeguard measures?

a. Secretary of Finance
b. Commissioner of Customs
c. Secretary of Trade and Industry (for non-agricultural products) or Secretary
of Agriculture (for agricultural products)
d. Tariff Commission

5. If there is prima facie case to impose general safeguard measures,

preliminary investigation will be initiated within how many days from receipt of
the petition?

а. 3
b. 5
c. 10
d. 15

1. He / She may request the Secretary of Agriculture or the Secretary of Trade

and Industry to initiate action involving general safeguard measures:

a. President
b. Secretary of Finance
c. Commissioner of Customs
d. Collector of Customs

2. The Secretary of Agriculture may initiate general safeguard measures upon

resolution of the

a. Senate Committee on Finance

b. House Committee on Agriculture
c. Senate Committee on Ways and Means
d. any of the above

3. Who may motu proprio initiate a preliminary safeguard investigation?

a. Secretary of Finance
b. Secretary Trade and Industry / Secretary of Agriculture
c. Tariff Commission
d. Commissioner of Customs
4. Which among the following is / are within the role of the Secretary of
Finance in the initiation of a preliminary safeguard investigation?

a. extend legal assistance to the domestic producers and their organizations

b. review adequacy of evidence adduced in the petition to impose general

safeguard measures

c. both a and b

d. none of the above

5. The preliminary safeguard investigation must be terminated and a

preliminary determination shall be made not later than

a. 15 days from receipt of the petition

b. 15 days from receipt of the Order from the Tariff Commission
c. 30 days from receipt of the petition
d. 30 days from receipt of the Order from the Tariff Commission

1. In conducting a preliminary determination to impose safeguard measures,

the Secretary of Agriculture or Secretary of Trade and Industry shall notify the
interested parties and require them to submit answers within five (5) working
days from receipt of notice.

a. True
b. False - it should be the Tariff Commission to notify parties and require
submission of answers.
c. False - submission of answers should be within five (5) calendar days from
receipt of notice.
d. False - submission of answers should be within fifteen (15) calendar days
from receipt of notice.

2. In conducting a preliminary determination to impose safeguard measures,

notice/s shall be sent to the following, requiring them to submit answers:

a. the respondent/s
b. diplomatic representative of the country of exportation or origin of the
imported product
c. either a or b
d. none of the above

3. In conducting a preliminary determination to impose safeguard measures,

when is the required notice deemed received?

a. 5 calendar days from transmittal to recipient

b. 5 working days from transmittal to recipient
c. 15 calendar days from transmittal to recipient
d. 15 working days from transmittal to recipient
4. Which among the following statements is true regarding a positive
preliminary determination to impose safeguard measures?

a. It triggers transmittal of records, without delay, to the Bureau of Customs

for immediate formal investigation.
b. There i alway a peed to way fer the answer/s to be filed by the respondents
before
c. A positive preliminary determination requires that the increased importation
is, in fact, a substantial cause of serious injury to the domestic industry - a
mere threat to substantially cause serious injury is not enough.
d. none of the above

5. Upon positive preliminary determination to impose safeguard measures,

the records are immediately transmitted to the_____for immediate formal
investigation.

a. Secretary of Agriculture/Secretary of Trade and Industry

b. Secretary of Finance
c. President
d. Tariff Commission

1. The officials of the Tariff Commission shall consist of:

a. a Chairperson and 2 Commissioners

b. a Chairperson and 4 Commissioners
c. a Commissioner and 2 Deputy Commissioners
d. a Commissioner and 4 Deputy Commissioners

2. The officials of the Tariff Commission are appointed by:

a. the President
b. the Secretary of Finance
c. the Secretary of Finance, subject to the approval of the President
d. the BOC Commissioner, subject to the approval of the Secretary of Finance

3. Which of the following is / are true regarding Tariff Commission

Chairperson and Commissioners?

a. They must be natural born or naturalized citizens of the Philippines.

b. They are prohibited from engaging in business.
c. They are prohibited from engaging in the practice of any profession.
d. all of the above

4. Employees of the Tariff Commission are generally appointed by the

a. President
b. Chairperson
c. Commissioner
d. Secretary of Finance
5. Which among the following is / are function/s of the Tariff Commission?

a. issue advance ruling on valuation

b. issue advance ruling on origin
c. issue advance ruling on tariff classification
d. all of the above

1. Which of the following issues did the Uruguay Round not address?
a. tariffs
b. intellectual property
c. agriculture
d. migration

2. Which of the following provides economic assistance to developing

countries?
a. World Bank
b. WIPO
c. EU
d. UNCTAD

3. This refers to the upper limit on the tariff that a country can levy on a
particular good, according to its commitments under GATT and WTO.
a. tariff ceiling rate
b. bound tariff
c. MEN
d. FTA

4. The following are correct concepts of the WTO Instrument of Acceptance of

the Protocol Amending the Marakesh Agreement, except for one.

a. Each individual member may have its own practice for accepting
international treaties and treaty amendments.
b. The instrument must state that the Member concerned formally accepts the
Protocol and expresses its consent to be bound by it.
c. It may be issued and signed motu proprio by the Head of the Foreign
Affairs.
d. Unsigned instruments in the form of notes verbales, even bearing the seal
of the ministry or of the presidency, are not sufficient for accepting the
Protocol.

5. Countries usually impose restrictions on free foreign trade to

a. protect foreign producers
b. protect foreign consumers
c. protect domestic producers
d. protect domestic consumers

1. A tariff and import quota will both

a. increase the quantity of imports and raise domestic prices
b. increase the quantity of imports and lower domestic prices
c. reduce the quantity of imports and raise domestic prices
d. reduce the quantity of imports and lower domestic prices

2. What do the stalks of padi in the center of the ASEAN emblem represent?
a. peace and stability
b. courage and dynamism
c. dream of the Founding Fathers of the ASEAN
d. purity and prosperity

3. Which of the following exceptions in the WTO rules does not permit a
country to use a tariff or quota that is more restrictive than its bound tariff?
a. anti-dumping
b. countervailing duties
c. safeguards
d. preferential trade agreements

4. TRIPS (Trade-Related Aspects of Intellectual Property Rights) agreement

is administered by:
a. United Nations Conference on Trade and Development (UNCTAD)
b. United Nations Organization (UNO)
c. World Trade Organization (WTO)
d. World Bank (WB)

5. Which of the following statements is not true?

a. The World Trade Organization (WTO) requires member nations to give

national treatment to international goods and services.

b. The General Agreement on Tariffs and Trade (GATT) was replaced by the
World Trade Organization (WTO) in 1995.

c. The most favored nation principle under GATT provided that preferential
trading agreements reached with one country should be extended to other
countries.

d. The WTO has been able to cover in its agreements the direct taxation
policies of member nations.

1. Under Section 8 of R.A. No. 8800, who issues the written instruction to
authorize the imposition of a provisional general safeguard measure?
a. Secretary of Finance
b. Secretary of Trade and Industry / Secretary of Agriculture
c. Congress
d. Commissioner of Customs

2. Under Section 8 of R.A. No. 8800, through whom is the written instruction
issued, to authorize the imposition of a provisional general safeguard
measure?
a. Secretary of Finance
b. Secretary of Trade and Industry / Secretary of Agriculture
c. Congress
d. Commissioner of Customs

3. Under Section 8 of R.A. No. 8800, the written instruction issued to

authorize the imposition of a provisional general safeguard measure, is
directed to whom?
a. Secretary of Finance
b. Secretary of Trade and Industry / Secretary of Agriculture
c. Congress
d. Commissioner of Customs

4. The provisional general safeguard measure shall take the form of a

a. tariff increase
b. quantitative restriction
c. tariff increase or quantitative restriction
d. surcharge

5. The provisional general safeguard measure shall be paid through

a. surety bond
b. check
c. cash bond
d. none of the above

1. The duration of a provisional general safeguard measure shall

a. not be less than 200 days from date of imposition
b. not exceed 200 days from date of imposition
c. not be less than 180 days from date of imposition
d. not exceed 180 days from date of imposition

2. The duration of a provisional general safeguard measure shall be counted

as part of the initial period, and any extension, of the imposition of the
definitive final safeguard measure. During the imposition of a provisional
general safeguard measure, the requirement of the initiation of a formal
investigation should be met.
a. Both statements are true.
b. Both statements are false.
c. Only the first statement is true.
d. Only the second statement is true.

3. Under Section 9 of R.A. No. 8800, notice of the commencement of the

formal investigation, and public hearings shall be published by:
a. Secretary of Trade and Industry / Secretary of Agriculture
b. Commissioner
c. Secretary of Finance
d. Tariff Commission

4. Under Section 9 of R.A. No. 8800, notice of the commencement of the

formal investigation, and public hearings shall be published, within the period
provided from receipt of the request from:

a. Secretary of Trade and Industry / Secretary of Agriculture

b. Commissioner
c. Secretary of Finance
d. Tariff Commission

5. Under Section 9 of R.A. No. 8800, notice of the commencement of the

formal investigation, and public hearings shall be published, within_____from
receipt of the request from the concerned government official.
a. 5 calendar days
b. 5 working days
c. 10 calendar days
d. 10 working days

1. During the formal investigation under Section 9 of R.A. No. 8800, evidence
and positions with respect to the importation of the subject article shall be
submitted to:
a. Tariff Commission
b. Commissioner
c. Secretary of Finance
d. Secretary of Trade and Industry / Secretary of Agriculture

2. During the formal investigation under Section 9 of R.A. No. 8800, evidence
and positions with respect to the importation of the subject article shall be
submitted within_____after the initiation of the investigation.
a. 15 days
b. 30 days
c. 60 days
d. 120 days

3. After the formal investigation under Section 9 of R.A. No.

8800 is completed, a report shall be submitted by:
a. Tariff Commission
b. Commissioner
c. Secretary of Finance
d. Secretary of Trade and Industry / Secretary of Agriculture

4. After the formal investigation under Section 9 of R.A. No.

8800 is completed, a report shall be submitted to:
a. Tariff Commission
b. Commissioner
c. Secretary of Finance
d. Secretary of Trade and Industry / Secretary of Agriculture

5. After the formal investigation under Section 9 of R.A. No.

8800 is completed, a report shall be submitted within receipt of referral,
except when certified urgent.
a. 15 days
b. 30 days
c. 60 days
d. 120 days
1. After the formal investigation under Section 9 of R.A. No. 8800 is
completed, a report shall be submitted within____ from receipt of referral,
when such investigation is certified urgent.
a. 15 days
b. 30 days
c. 60 days
d. 120 days

2. During a formal investigation under R.A. No. 8800, the can generally make
available for inspection by_____interested parties, copies of all evidence
submitted.
a. Secretary of Finance
b. Tariff Commission
c. Commissioner
d. Secretary of Agriculture / Secretary of Trade and Industry

3. In the course of the Tariff Commission's investigation under R.A.

No. 8800, it shall issue notice to representatives of the concerned domestic
industry or other parties, to submit an adjustment plan to import competition,
within_____from notice, unless certified urgent.
a. 15 days
b. 30 days
c. 45 days
d. 60 days

4. In the course of the Tariff Commission's investigation under R.A.

No. 8800, it shall issue notice to representatives of the concerned domestic
industry or other parties, to submit an adjustment plan to import competition,
within_____from notice, when certified urgent.
a. 15 days
b. 30 days
c. 45 days
d. 60 days

5. Under R.A. No. 8800, in reaching a positive determination of serious injury

or threat thereof, the following factors shall be considered:
a. share of the domestic market taken by the increased imports
b. rate and amount of increase in imports of the product concerned
c. changes in the level of sales and production
d. all of the above

1. The following are functions of the Tariff Commission, except -

a. refer cases to the Bureau of Customs or Department of Finance for

adjudication, on application of trade remedies against imports
b. study impact of tariff policies and programs on national competitiveness
and consumer welfare
c. administer Philippine tariff schedules and tariff nomenclatures
d. none of the above
2. Which among the following is true, regarding the functions of the Tariff
Commission?

a. It can conduct public consultations and public hearings.

b. It can review trade agreements for negotiation and trade agreements
entered into by the Philippines.
c. It provides independent analysis, information and technical support on
matters relating to tariff and non-tariff measures affecting Philippine industries
and exports.
d. all of the above

3. Information regarding nature and composition, and classification of goods

according to tariff commodity classification and heading number shall be
furnished these government agency/ies by Tariff Commission:
a. DTI
b. DOF
c. DENR
d. all of the above

4. Reports of the Tariff Commission under Section 1604 of the CMTA shall be
given to:
a. President
b. any member of the judiciary
c. any member of the press
d. any head of a local government unit

5. A summary of all reports made by the Tariff Commission made during the
year, shall likewise be reported every:
a. first Monday of November
b. first Friday of November
c. first Monday of December
d. first Friday of December

1. In relation to its investigation, the Tariff Commission can:

a. take testimony and administer oaths
b. have access to any pertinent record or document
c. issue subpoena duces tecum
d. all of the above

2. In relation to its investigation, the Tariff Commission can:

a. require any importer to file a statement, under oath, giving its selling prices
b. request the assistance of any government agency
c. order the taking of sworn statements
d. all of the above

3. The powers under the Flexible Clause of the CMTA may be exercised in
the interest of:
a. general welfare
b. national security
c. both a and b
d. none of the above

4. The powers under the Flexible Clause of the CMTA may be exercised by
the:
a. President
b. Finance Secretary
c. Tariff Commission
d. Commissioner of Customs

5. The powers under the Flexible Clause of the CMTA may be exercised upon
the recommendation of the:
a. President
b. Finance Secretary
c. Tariff Commission
d. NEDA

1. The powers under the Flexible Clause of the CMTA include the power to:
a. increase rates of import duty
b. remove rates of import duty
c. make necessary change in classification
d. all of the above

2. The following statements, regarding the powers under the Flexible Clause
of the CMTA, are true, except -

a. Existing import duty rates may be decreased to any level.

b. Existing import duty rates may be increased in several stages
c. Existing import duty rates may be increased to exceed 100% ad valorem
d. none of the above

3. The President may ban imports of any commodity, as may be necessary.

NEDA may establish import quotas, as may be necessary.
a. Only the first statement is true.
b. Only the second statement is true.
c. Both statements are true.
d. None of the statements is true.

4. Under the Flexible Clause provision of the CMTA, an additional duty on all
imports may be imposed not exceeding____ad valorem, whenever necessary.

a. 2%
b. 3%
c. 5%
d. 10%

5. Before any recommendation regarding the exercise of powers under the

Flexible Clause is submitted, except in the imposition of additional duty on all
imports pursuant to Section 1608(a)(3), an investigation shall be conducted by

a. Department of Trade and Industry / Department of Agriculture

b. Tariff Commission
c. NEDA
d. Commissioner

1. Before any recommendation regarding the exercise of powers under the

Flexible Clause is submitted, except in the imposition of additional duty on all
imports pursuant to Section 1608(a)(3), public hearings shall be held by:

a. Department of Trade and Industry / Department of Agriculture

b. Tariff Commission
c. NEDA
d. Commissioner

2. In cases where an investigation and public hearings are required before

exercising Flexible Clause powers, the findings and recommendations after
the said investigation and public hearings are submitted to:

a. Department of Trade and Industry / Department of Agriculture

b. Tariff Commission
c. NEDA
d. Commissioner

3. In cases where an investigation and public hearings are required before

exercising Flexible Clause powers, the findings and recommendations after
the said investigation and public hearings are submitted within:

a. 10 days after termination of public hearings

b. 15 days after termination of public hearings
c. 30 days after termination of public hearings
d. 60 days after termination of public hearings

4. The power of NEDA to increase or decrease rates of import duty under the
Flexible Clause provision includes the authority to modify the form of duty.
a. True
b. False - it is the President who exercises such power.
c. False - this provision pertains to export duties.
d. False - it includes only the power to increase, decrease, or remove such
duties.

5. Orders issued exercising the powers under the Flexible Clause provision
shall take effect, generally,_____after promulgation.
a. 10 days
b. 15 days
c. 30 days
d. 60 days

1. The powers under the Flexible Clause provision are exercised:

a. only when Congress is not in session
b. only when courts are not in session
c. only during holidays or in cases of national emergency
d. none of the above

2. The powers under the Flexible Clause provision may be withdrawn or

terminated:

a. by Congress through a joint resolution

b. by a court through its Decision
c. by the Tariff Commission through its ruling
d. by the Bureau of Customs through a Customs Memorandum Order

3. The powers to promote foreign trade under Section 1609 of the

CMTA are exercised for the following purpose/s, except

a. overcoming domestic unemployment

b. expanding foreign market for Philippine products
c. establishing better relations between the Philippines and other countries
d. none of the above

4. The powers to promote foreign trade under Section 1609 of the CMTA are
exercised by the:
a. President
b. Congress
c. NEDA
d. Tariff Commission

5. The powers to promote foreign trade under Section 1609 of the CMTA
include the power to:

a. make necessary changes in classification

b. modify import restrictions
c. enter into trade agreements with foreign governments or instrumentalities
thereof
d. all of the above

1. Duties and import restrictions, as modified pursuant to Section 1609,

CMTA, to promote foreign trade, applies to goods which are the manufacture
of a specific country with which the Philippines has entered into a trade
agreement, even if imported indirectly. The President may suspend
concessions pursuant to the said provision because of policies which tend to
defeat the purpose of promoting foreign trade.

a. Both statements are true.

b. Both statements are false.
c. Only the first statement is true.
d. Only the second statement is true.

2. The powers to promote foreign trade under Section 1609 of the

CMTA include the following powers, except:
a. make necessary changes in classification
b. reduce indebtedness of any foreign country to the Philippines
c. suspend concessions earlier granted, if they tend to defeat the purpose of
promoting foreign trade
d. none of the above

3. Before any trade agreement is concluded with any foreign government

pursuant to Section 1609, CMTA, interested persons may have the
opportunity to present their views to the:
a. President
b. NEDA
c. Tariff Commission
d. Secretary of Finance

4. Before any trade agreement is concluded with any foreign government

pursuant to Section 1609, CMTA, the following should take place:

a. the Tariff Commission shall seek advice from the Department of Foreign
Affairs
b. the Tariff Commission shall seek advice from the Department of Finance
c. reasonable public notice shall be given
d. all of the above

5. Regarding trade agreements entered into by the Philippines, this

government agency shall determine whether or not the domestic industry has
suffered or is being threatened with injury
a. Tariff Commission
b. NEDA
c. Department of Trade and Industry / Department of Agriculture
d. Department of Finance

1. Regarding trade agreements entered into by the Philippines, this

government agency shall determine whether or not wholesale prices at which
the domestic products are sold are reasonable:
a. Tariff Commission
b. NEDA
c. Department of Trade and Industry / Department of Agriculture
d. Department of Finance

2. Regarding trade agreements entered into by the Philippines, based on the

report submitted to it, this government agency makes the necessary
evaluation and submits its recommendations to the President:
a. Tariff Commission
b. NEDA
c. Department of Trade and Industry / Department of Agriculture
d. Department of Finance

3. In addition to measures which may be implemented to promote foreign

trade, wholesale prices of domestic products may be reduced to, maintained
at, or increased to the level recommended by:

a. Tariff Commission
b. NEDA
c. Department of Trade and Industry / Department of Agriculture
d. Department of Finance

4. In addition to measures which may be implemented to promote foreign

trade, wholesale prices of domestic products may be increased to the level as
authorized by:

a. Commissioner of Customs
b. NEDA
c. Department of Trade and Industry / Department of Agriculture
d. President

5. In cases of unauthorized increase in wholesale prices of domestic products,

the_____shall immediately notify the_____who shall allow importation of
competing products in such quantities as to protect the public:

a. Commissioner of Customs / NEDA

b. Tariff Commission / NEDA
c. NEDA / President
d. Tariff Commission / President

1. In order for an importer to be sure on the proper classification of a

commodity 3 months prior to his intended importation, what particular m of the
Tariff Commission can he avail of?

a. Flexible clause
b. Promotion of foreign trade
c. Advance ruling
d. Safeguard

2. Which one of the following choices is not required for submission in the
application for advance classification ruling?

a. BOC SAD
b. brochure
c. Technical information sheets
d. photos

17. Currently, who among the government officials below has the authority to
over the advance tariff classification ruling issued by the Tariff Commission?

a. Sec. Ramon Lopez

b. Sec. Benjamin Diokno
c. BOC Commissioner Guerrero
d. Pres. BBM

24. Aside from the BOC Commissioner, who among the government officials
below is furnished original copy advance classification ruling:
a. Secretary of Trade and Industry
b. Finance Secretary
c. NEDA Director General
d. Director of the Bureau of Import Services

31. Which one of the following is not among the grounds for an applicant in an
advance ruling to file a motion for reconsideration?
a. mistake of fact
b. excusable negligence
c. newly discovered evidence
d. the analyst is incompetent

10. Based on Commission Order 2017-01 of the Tariff Commission, the

validity of it issued advance classification ruling is:
a. 4 years
b. 3 years
c. 2 years
d. 5 years

27. If the Secretary does not issue a decision within 15 days after the BOC
submitted the advance ruling for review, what will happen to this ruling?

a. its implementation will be held in abeyance

b. the ruling is deemed confirmed
c. the period for the resolution of the case is extended
d. the ruling is revoked

30. When can the Tariff Commission revoke a Advance Ruling?

a. when there is a judicial decision
b. when there is a change in policy
c. upon the discovery of false and misleading information
d. whenever the Tariff Commission Chairman deemed it necessary

28. In which one of the following Tariff Commision publications can you find
the AHTN Supplementary Explanatory Notes?
a. The AHTN Tariff Book
b. Primer on Tariff Development
c. The Classification Compendium
d. The Correlation Table

15. This Section allows the government to enter into trade agreements with
other countries included tariff rate reductions.
a. Flexible clause
b. Promotion of foreign trade
c. Advance ruling
d. Trade remedy

4. A local manufacturer suffering from the continuous importation of

competing product price below its normal value may seek assistance through
which of the following measures?
a. Countervailing
b. Antidumping
c. General safeguard
d. Promotion of foreign trade

29. Who among the following individuals is not among those authorized to
endorse dispute tariff classification to the Tariff Commissions resolution?
a. Trade Secretary
b. BOC Commissioner
c. importer
d. exporter

22. Choose which one of the following is incorrect statement regarding the
application for advance classification ruling
a. should be notarized
b. shall cover only one product
c. should be filed at least 90 days before the importation
d. shall be submitted in the prescribed form

21. Per Commission Order 2017-01, identify which one of the following
individuals not among those qualified to file a request for advance ruling
a. the local exporter
b. any interested party
c. the Philippine importer
d. the foreign exporter

26. Which one of the following is not among those who can file a request for
advance tariff classification ruling?
a. Commercial attache assigned in the country
b. foreign exporter to the Philippines
c. importer
d. exporter's authorized representative

18. Which of the following choices is one of the information mentioned in the
advance classification ruling?
a. rules of origin
b. whether the product is regulated
c. value of the product
d. the date of issue

20. Which of the following conditions is a requirement in the application for

advance tariff classification ruling?
a. submission of contract of sale
b. the subject commodity is to arrive after 90 days
c. the name of the vessel
d. the applicable rule of origin

25. At what instance can the BOC elevate the case of issued advance tariff
ruling to the Finance Secretary for review?
a. When the AHTN code is deemed incorrect
b. When deemed that the ruling is adverse to government
c. When the article in the ruling is subject of judicial case
d. When the product involved included in the list of prohibited importations

16. Under Section 1100, the tariff classification ruling issued by the Tariff
Commission in binding with which one of the following government agencies?
a. Department of Finance
b. Bureau of Import Services
c. Bureau of Customs
d. Department of Trade and Industry

5. To qualify for the assistance and incentives provided in Republic Act 850 a
jewelry enterprise must be duly registered with what government agency?
a. National Economic and Development Authority
b. Tariff Commission
c. Dept of Trade and Industry
d. Board of Investments

29. Rule 6 of the GIRs is applicable for classifying an article in the

a. Heading level
b. Chapter level
c. Section level
d. Subheading level

37. The Tariff Commission is required to issue a ruling on classification

dispute within 20 days after the termination of the hearing. For complex
cases, said period can be extend for another
a. 10 days
b. 20 days
c 15 days
d.30 days

25. The Harmonized System's General Interpretative Rules 1 to 4 are applied

a. In sequential order
b. Selectively
c. According to preferences
d. Simultaneously

34. Which division in the Tariff Commission responsible for the issuance of
advance classification rulings?
a. Economics Division
b. International Trade Division
c. Commodities Studies Division
d. Financial Studies Division

17. The phrase "The heading which provides the most specific description
shall be preferred headings providing a more general description." is a
principle of which one of the following GIRs?
a. GIR 3(b)
b. GIR 1
c. GIR 5
d. GIR 3(a)

16. The principles of the GIRs are applied in the exercise of the provision of
this Section in TCCP-AHTN, as amended by the CMTA, RA 10863.
a. Classification Ruling of Sec. 1100
b. The GIRs under Sec. 1610
c. Promotion of Foreign Trade under Sec. 1609
d. The HS structure under Sec. 1611

38. Where can an importer file an appeal after the Tariff Commission denied
his motion for reconsideration regarding the ruling classification dispute?
a. Court of Tax Appeal
b. Department of Finance
c. Office of the President
d. BOC

26. The basic requirement for a product to be classified by the application of

GIR 3 1s that it is
a. classifiable in two or more headings
b. not specifically provided
c. composed of different materials
d. a new product

22. Entertainment package consisting of 1 unit blu-ray player

(HS 85.21), 1 set sound system (HS 85.18) and 1 unit sow
LED television (HS 85.28) put up as a set for retail sale and classified under
HS 85.28, the TV being the component conferring the set's essential
character. Which of the choices below is the GIR applied?
a. GIRs 1 and 6
b. GIR 3(b
c. GIR 3(c)
d. GIRs 3(b) and 6

33. Separately packed camera cases were imported together with the
cameras specially designed for underwater use, for which they are intended.
These cases were classified in the heading covering cameras. Which one of
the following rules was used?
a. GIR 3(b)
b. GIR 1
c GIR 5(a)
d. GIR 5(b)

36. Newly invented products are usually not provided in the prevailing HS
nomenclature. What GIR used in classifying the product under the heading of
an article to which that product is most akin?
a. GIR 2b
b. GIR 1
c. GIR 2a
d. GIR 4
34. Chilled grapes was classified in HS 0806.10, based on the terms of the
heading and subheading, and note 2 to Chapter 8 which provides that chilled
fruits are to be classified in same heading corresponding to fresh fruits. Which
rule/s of classification was applied?
a. GIRs 1 and 6
b. GIRs 4 and 6
c. GIRs 2a and 6
d. GIRs 2b and 6

39. Importation is a set consisting of wooden coffee table (94.03) and two
upholstered chairs (94.01) The shipment is classified in 9403.60 considering
that none of the two components gives the set its essential character. What
GIRs was applied?.
a. GIRs 1 and 6
b. GIRs 3(a) and 6
c. GIRs 3(b) and 6
d. GIRs 3(c) and 6

21. VHS player/recorder imported in a paperboard carton with Styrofoam for

secure packaging classified under AHTN Code 8521.10
a. GIRs 1, 5(a) and 6
b. GIRs 2(a), 5(a) and 6
с. GIRs 1, 5(b) and 6
d. GIRs 1, 2(a) and 3(b)

20. Blu-ray players classified under AHTN Code 8521.90 imported without
their remote control and AV cable which are to be sourced elsewhere.
a. GIRs 3(b) and 6
b. GIRs 2(a) and 6
c. GIRs 1 and 6
d. GIR 2(b)

40. Unisex jackets made from woven cotton fabric were classified under the
heading for won, garment following the provision of note 8 to chapter 62. The
rule applied was
a. GIR 4
b. GIR 2(b)
c. GIR 3(c)
d. GIR 1

32. Double-decker bed, made of steel, imported unassembled was classified

under Heading 94 which provides for metal furniture other than those used for
offices. Which GIRs below were applied?
a. 1 and 6
b. 2(a) and 6
c. 3(b) and 6
d. 5(a) and 6
35. GIR 5a provides that cases and containers imported together with the
article it normal contains is classified in the heading of that article. Example of
this is
a. Leather holster with revolver
b. Silver jar filled with assorted candies
c. Tin can with shirt
d. Glass bottle containing screws

28. Which one of the following rules is applied for a set of different goods
classified based on?
a. Rule 3(b)
b. Rule 3(a)
c. Rule 3(c)
d. Rule 2(b)

36. Within 30 days after receipt of a properly documented application is the

period allowed the Tariff Commission to issue:
a. ruling on the motion for reconsideratio disputed classification
b. ruling on classification dispute
c. advance classification ruling
d. decision on the motion for reconsideration on advance classification ruling

18. Specially shaped textile carpets, identifiable for use in motor cars, which
are to be classified not accessories of motor cars in heading 87.08 burm
heading 57.03, where they are more specifically described as carpets. What
GIR was used in the classification of said carpets?
a. GIR 4
b. GIR 3(b)
c. GIR 3(a)
d. GIR 3(c)

37. Which one of the following choices best illustrate unfinished product that is
classified under the heading of the corresponding finished article?
a. Unassembled tea table
b. Shoes without laces
c. Car not incorporating a battery
d. Preformed bottles

23. An importation of TVs with built-in VHS player/recorder was classified

under HS 85.28. Heading 85.28 covers "Monitors and projectors, not
incorporating television reception apparatus; reception apparatus for
television, whether or not incorporating radio-broadcast receivers or sound or
video recording or reproducing apparatus."
a. GIR 1
b. GIR 3(c)
c. GIR 3(b)
d. GIR 3(a)

30. Which one among the following is an example where the container is
classified separately from its content?
a. Freon gas in seamless steel cylinder
b. Lady fingers in tin can
c. Leather shoes in cardboard boxes
d. Grocery items in plastic bag

24. Identify which one of the following is not among the rules to be considered
if a good. deemed classifiable in two or more headings.
a. Most specific description
b. Essentiality
c. Last in numerical HS order
d. Highest rate of duty

31. Tool set consisting of hacksaw, hammer, screwdrivers and pliers, packed
for retail sale, was classified Heading 82.06 which covers "Tools of two or
more of the headings 82.02 to 82.05, put up in sets for retail sale. Which one
of the following rules was applied?
a. GIR 1
b. GIR 2(b)
c. GIR 3(b)
d. GIR 4

35. Should the applicant for advance ruling decided not to pursue his request
already filed in Tariff Commission, when can he withdraw application?
a. within 5 days after submission
b. within 3 days after the ruling was signe
c. anytime pending the release of the sign we res ruling
d. anytime prior to the issuance of the ruling

40. Which one of the following statements is incorrect with regards to the
application for tariff classification dispute ruling?
a. classification is highly technical
b. the product is not a subject of a requ for advance ruling
c. the BOC has different classification
d. importation is to arrive after 90 days

38. If a product is classifiable in two or more heading but cannot be classified

by the use of essentially nor the most specific description, what rule should
apply?
a. The last in numerical order of HS headings
b. The highest rate of duty
c. The heading with additional duty
d. The lowest tariff duty

4. An importation consisting of 20 live pure-bred breeding lambs was

classified under subheading 0104.10.10 TCCP-AHTN. Heading 01.04
provides for "live sheep and goats." Further, Note 1 to Section I of the AHTN
was considered in the classification of subject lambs. What HS GIR/s
was/were applied as basis of the classification?
a. Rule 1
b. Rule 6
c. Rules 1 and 6
d. Rule 3(a)

IV. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.

16-17. Frozen olives processed from locally harvested olives and imported
from Indonesia, with attached CO form D.
a. 0709.92.00 a. 0% ATIGA
b. 0710.80.00 b. 10% MFN
c. 0711.20.90 c. 3% MFN
d. 0710.29.00 d. 15% MFN

13. Which one among the following HS General Interpretative Rules governs
classification at the heading level?
a. Rule 1
b. Rule 2(b)
c. All of the choices
d. Rule 4

8. Which one among the following choices covers the principle of GIR 4?
a. Rule of description most specific
b. Rule of similitude
c. Rule of essential character
d. Rule of completeness

3. For a nomenclature where the product is described by descriptor phrases,

which one of the following punctuation marks is being used?
a. Colon
b. Comma
c. Period
d. Semicolon

1. In the AHTN nomenclature the presence of a colon means that:

a. The heading has no subheadings
b. The subheading is subdivided
c. The HS nomenclature is maintained
d. The heading will be provided with 1-dash subheadings

6. In terms of application, which among the following rules does not belong to
the group?
a. Rule 1
b. Rule 2(a)
c. Rule 6
d. Rule 3(b)

5. In the HS, if the 5th and 6th digit are both zeros, it means that:
a. The heading has 2-subheading
b. There are no subheadings in the heading
c. The heading has 1-subheading
d. The heading should not be subdivided

2. The HS product nomenclature is provided with punctuations that are

relevant for its proper interpretation. Which one of the choices below is the
use of semicolon?
a. signifies that the following description is dependent on the preceding
description
b. signifies that the preceding description is dependent on the succeeding
description
c. separates products or product group which are distinct and independent
from each other
d. merely separate the product groupings

3. A shipment consisting of 100 units of racing bicycles were sourced from

China. For ease of handling, the bicycle were imported fully disassembled.
Which one of the following GIRs will you apply in the classification of the
above-mentioned bicycles at the heading level?
a. Rule 1
b. Rules 1 and 6
c. Rules 2(a) and 6 d.
d. Rule 2(a)

11. Imported goods in sets for retail sale consisting of different items which by
themselves are classification under different headings under the AHTN, are in
all cases, to be classified according to the provisions of Rule 3 of the GIRs.
a. True
b. False
c. both "a" and "b"
d. On a case to case basis

7. Marga's Tailoring and Health Spa imported 30 units of plastic tailors'

dummies from Vietnam,. Subject articles were classified under 9618.00.00.
Heading 96.18 specifically covers "Tailors' dummies and other lay figures;...".
What HS GIR/s was/were applied as basis of the classification?
a. Rule 3(a)
b. Rules 1 and 6
c. Rule 1
d. Rules 4 and 6

12. When goods are imported in containers that are clearly suitable for
repetitive use, how will the goods be classified?
a. Classify the goods along with its container under the heading which
specifically describes the goods by virtue of GIRs 1 and 6.
b. Determine which of the two (i.e., the goods or the container) presents the
essential character of the imported commodity as a whole, by the application
of GIR 3(b), and then classify under the appropriate heading.
c. Classify the goods and the container separately by virtue of the provisions
of GIR 1.
d. Classify the goods separately from the container by virtue of the provisions
of GIR 5(b).
1. Several units of ceiling fans with rating of 80 W were imported from China.
Heading 84.14 specifically pro for "Air or vacuum pumps, air or other gas
compres and fans; ventilating or recycling hoods incorporate whether or not
fitted with filters." What HS GIR was as basis of the classification under the
said heading
a. Rule 3(a)
b. Rule 1
c. Rule 2(a)
d. Rule 4

9. When imported goods are classifiable under more than one heading and
that classification was effected by choosing the heading providing the most
specific description for the goods, what was the GIR applied?
a. 2(b)
b. 3(c)
c. 3(a)
d. 3(b)

15. Which one of the following GIRs should be used to classify live chickens
under HS 01.05 "Live poultry, that is to say, fowls of the species Gallus
domesticus, ducks, geese ,turkeys and guinea fowls."?
a. GIR 2(a)
b. GIR 3(a)
C. GIR 1
d. GIR 4

5. Under which one among the following GIRs governing the classification of
composite goods made up of different components falling under different
headings?
a. 2(a)
b. 3(b)
c. 4
d. 5(a)

4. To emphasize that the HS heading coverage is limited only to those

products being described therein, identify which punctuation mark below is
applied.
a. Semicolon
b. Comma
c. Colon
d. Period

14. When TV remote controls are imported they are classified under HS
85.43. However, when these remote con* imported with the TV receivers they
are intended for, they are classified under the same heading as the TVs in HS
85.28. What GIR was used as basis for classifying the remotes with the TV
receivers?
a. 1
b. 3(b)
c. 2(a)
d. 3(c)

2. An importation of commodities for hair grooming and styling consisting of

different items each classification different headings of the AHTN are
presented in sets for retail sale. Which one among the following GIRs will you
use, as basis of your classification at the heading level?
a. Rules 1
b. Rule 3(b)
c. Rule 2(b)
d. Rules 2(a)

10. Under which one of the following circumstances may an imported article
be classified under two AHTN heading:

a. Set consisting of two distinct articles put up for retail sale

b. An importation comprising of 1,000 pieces of 6-shot revolvers each with its
leather holster
c. An imported multi-function copying machine capable of the following
functions: copier, facsimile, scanner, and network printer
d. Butane gas imported in a reusable 500 liter capacity steel tank

IV. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.

22 - 23. Importation from Laos of carved ash trays made of rhinoceros horn.

a. 9601.10.90. a. 8%MFN

b. 9601.90.19. b. 7% MFN

c. 9601.90.12 c. 0% ATIGA

d. 6913.90.90 d. 10% MFN

V. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.

20 - 21. Manual looms for weaving fabrics of a width of 30 cm, shuttle-less

type originating from Vietnam.

a. 8446.10.20 a. 7% MFN

b. 8446.10.10 b. 0% ATIGA

c. 8448.49.11 c. % MFN

d. 8446.30.00 d. 0% MFN

IV. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.
16-17. Frozen olives processed from locally harvested olives and imported
from Indonesia, with attached CO form D.
a. 0709.92.00 a. % ATIGA

b. 0710.80.00 b. 10% MFN

с. 0711.20.90 c. 3% MFN

d. 0710.29.00 d. 15% MFN

Note 2 to Chapter 7; Terms of the Heading; Column 9 ALL

*2. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes
edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines,
sweet corn (Zea mays var. saccharata),

IV. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.

18-19. Samurai swords manufactured and imported from Myanmar.

а. 9506.99.90 a. 0% ATIGA

b. 4202.91.90 b. 15% MFN

c. 9307.00.00 c. 1% MFN

d. 8214.90.00. d. 30% MFN

IV. Using the AHTN TCCP, determine the proper classification of the following
and the corresponding rate of duty.

24 - 25. Denatured ethyl alcohol of an alcoholic strength of 99% vol. imported

from Malaysia.

a. 2905.19.00 a. 1% MFN

b. 2207.20.11 b. 10% MFN

c. 2207.20.19 c. 15% MFN

d. 2208.90.99 d. 0% ATIGA

1. Which one among the following is the type of ROO applicable to products
covered by FTAs?
a. Preferential
b. non-preferential
c. regional
d. national

3. The ROO is basically used in order to identify the product's

a. Country of origin
b. Country of export
c. Importing country
d. Third country

6. Which one of the following operations confers origin under the CTH rule?
a. Galvanized steel in coil (7210.49) to Pre-painted steel sheets (7210.70)
b. Uppers of leather (6406.10) to Leather shoes (6403.59)
c. Unbleached woven cotton fabric (5210.11) to Printed fabric (5210.51)
d. Book paper in rolls (4802.57) to Book paper in sheets (4802.56)

8. Silk yarns (5004.00) costing $60 from China were imported by the
Philippines for weaving into fabrics (5007.20) with FOB of $100. If the ATIGA
ROO is CTH or RVC 40, is the fabrics originating?

a. NO, it did not comply with any of the rules

b. YES it satisfied both RVC 40 and CTH
c. NO, since it did not satisfy the RVC 40
d. YES, for it complied with the CTH although not the RVC 40.

4. Per ROO, Change in Tariff Classification criterion applies only to which one
of the following?
a. originating materials
b. hon-originating materials
c. both originating and non-originating materials
d. Wholly obtained goods

7. Given the classification and value of the non-originating inputs and if the
ROO is CTH or RVC 40, which of the following operations below is deemed
origin conferring?

a. Parts of flashlight (8513.90) $ 2.00 to Flashlights (8513.10) $4.00

b. Sealed hotplate (8516.90) $ 3.00 to Electric stove (8516.79) $ 4.50
c. Cotton wadding (5601.21) $ 10.00 to Cotton buds in bulk (5601.21) $ 13.00
d. Newsprint 55gsm, in rolls (4801. 00) $100 to News sheets in reams
(4801.00) $120

2. These are the laws and regulations used to determine the country where
the product is produced or manufactured.
a. General interpretative Rules
b. Rules of Origin
c. AHTN protocol
d. Revised Kyoto Convention

9. Which one of the following operations complied with the RVC40 criterion
required in ATIGA ROO?
a. Assembly of table lamp $30 from Chinese lampshade $20 and lamp base
$5 from Thailand
b. Production of refrigerator FOB $200 from Japanese motor, condenser and
evaporator with total value of $100 plus other parts from Korea valued at $20.
c. Blending of food supplement FOB $25 from non-originating components
costing $20.
d. Production of powdered detergents wherein 35% of its FOB Value are
originating from ASEAN

24. Which one of the following choices is not among the uses of ROO?
a. In international trade statistics
b. For the issuance of Certificate of Origin
c. As basis of tariff classification
d. To determine whether or not a good is eligible for the preferential rate of
duty

22. Raw materials were imported from China and used in the manufacture of
Philippine product A which was exported to Cambodia. What should these
raw materials be regarded as under the ATIGA ROO?

a. Non-originating, considering that China is not a party to AFTA

b. Originating, since Cambodia is one of the CLMV countries
c. Non-originating, for the Philippines is not among the CLMV
d. Originating, since Philippines is a member of the ACFTA

26. To which type of the following materials is the ROO change in tariff
classification criterion applicable?
a. Raw materials
b. Originating materials
C. Non-originating materials
d. Classified materials

17. Under which of the following ROO criteria would the process of producing
tongued and grooved particle board from imported particle board panels, be
considered originating when both products are classifiable in HS 4410.11?
a. Change in Tariff Subheading
b. Value Added rule
c. Wholly Obtained
d. Change in Chapter

15. Which of the following choices is considered origin conferring under the
CTSH rule of the ATIGA?

a. Unbleached plain woven fabric of cotton 5209.11 to dyed cotton fabric in

5209.31
b. Key blanks 8301.70 to finished keys 8301.70
c. Square table cover of printed polyethylene sheet 3920.10 cut from rolls
3920.10
d. Exported dried fish 0305.59 from live fish 0301.11 caught from the fish
pens in the exporting country
12. Which one of the following will not fall under the criterion wholly obtained
in the ATIGA ROO?
a. Cut orchids from plants grown in Laguna
b. Exported products gathered from articles coming from the outer space
c. Minerals extracted from the seabed
d. Tiger prawns grown and harvested from the aqua culture ponds in Cebu

19. Products containing materials from a third country can still be considered
originating it has undergone:
a. Change in its characteristic
b. Increase in trade
c. Additional processing
d. Substantial transformation

27. Which one of the following choices is not among the uses of ROO?
a. In international trade statistics
b. For the issuance of Certificate of Origin
C. As basis which goods should be placed under the NT List and ST List
d. To determine whether or not a good is eligible for the preferential rate of
duty

14. Identify which of the following processes is compliant to the ATIGA ROO
of CTH rule?
a. Dyed cotton fabric 5210.31 from unbleached cotton fabric 5210.11
b. Sheep skin with wool on 4102.10 to pickled sheep skin without wool on
4102.21
c. Strips of bamboo plaiting materials 4601.92 woven into bamboo matting
4601.21
d. Manufacture of raisins 0813.40 from fresh grapes 0806.10

25. Which one among the following goods is not considered as wholly-
obtained under the ATIGA ROO, when exported to another ASEAN member
state?
a. Sardines caught from the high seas and canned aboard a factory ship
registered in Indonesia and entitled to fly its flag.
b. Hides from calves that were born and raised in Cambodia
c. Migratory birds from Indonesia caught by hunting in Malaysia.
d. Piglets born in Laos and raised full-grown in Vietnam.

21. Which one among the following Philippine products is considered wholly
obtained under the ATIGA ROO?
a. Wooden furniture made from logs imported from Indonesia.
b. Galvanized steel sheets made from imported steel waste and scrap
collected in Malaysia
c. Nata de coco manufactured from coconuts 90% of which is locally sourced.
d. Recyclable used plastic bottles gathered from various parts of the country.

16. Which of the following ROO criterion can only be applicable for the
assembly of essentially complete parts of umbrella to finished folding
umbrella, classification of which is in accordance with GIR 2a?
a. RVC 40
b. CTH
c. CTSH
d. CC

23. It is defined as the minimum content that a particular good must satisfy in
order to be considered as originating in the country where working or
processing of the good has taken place.
a. Value of materials of undetermined origin
b. Indirect materials
c. Regional value content
d. Value of originating materials

20. A Malaysian television manufacturer produces the finished TV (8528.72)

with FOB value of $100 from its LED panel (8529.90) $20 and chassis cover
(8529.90) $5, and other major parts (8529.90) $70 from China. These
televisions are then exported to Thailand. If ROO required in ATIGA is RVC40
or CTH, under what rule below will the televisions be considered originating?
a. Value Added
b. Change in Tariff Heading
c. Change in Chapter
d. Change in Tariff Subheading plus RVC 35

13. Which one of the following choices satisfies the CC rule under the ATIGA
ROO?
a. Sulphate pulp 47.03 used in the manufacture of kraftpaper 48.04
b. Cotton T-shirts 61.09 from fabrics manufactured from fibers of locally grown
cotton 52.01
c. V-jointed fibreboard planks 4411.92 manufactured from imported HDF
4411.92
d. Self-copy paper cut to size 48.16 from self-copy paper in rolls 48.09

18. Which one of the following refers to the goods that satisfy ROO
requirements?
a. Originating goods
b. Non-originating goods
c. Finished goods
d. Processed goods

33. The concepts of sufficient working or processing under the substantial

transformation provision of the ATIGA ROO are the following, except for one.
Which one among the choices should be excluded?
a. Change in Tariff Classification
b. Value-Added Rule
c. Process Rule
d. Direct Method Rule

28. All chemicals produced from chemical reactions are considered to be

originating according to what
ROO criterion?
a. Process Rule
b. Change in Tariff Classification
c. Value Added
d. Wholly Obtained

37. The ROO on the manufacture of uncoated steel wire under HS 7217.10 is
CTH except 72.13. this product specific rule means that:
a. The wire rod is an originating good
b. It is not possible to produce wire from rod
c. Drawing of wire from wire rod is not considered substantial transformation
d. Wire is not locally manufactured

31. Under the ROO, which one among of the following refers to a product
occurring naturally within a country and to a good made entirely from said
product?
a. Indigenous product
b. Product obtained from substantial transformation
c. Wholly obtained good
d. Goods obtained from the Chemical Reaction Rule

35. According to the ATIGA ROO, goods of undetermined origin should

always be regarded as:
a. Originating
b. Non-originating
c. Wholly obtained
d. Substantially transformed

36. CTC is one of the major criteria in the substantial transformation criterion.
Which one of the following is not among the CTC rules?
a. Change in Section
b. Change in Chapter
c. Change in Tariff Heading
d. Change in Tariff Subheading

30. What are the two basic ROO criteria used in determining the country of
origin of a good?
a. RVC and Change in Tariff Classification
b. Direct and Indirect Methods
c. Wholly Obtained and Substantial Transformation
d. Full Accumulation and Partial Accumulation

34. Under the ATIGA ROO, what CTC criterion should be applied for the
following good in order for it to be eligible as originating - uncoated steel wires
(HS 7217.10) sourced from Taiwan exported to Indonesia and coated with
zinc (HS 7217.20) then exported in coils to the Philippines?
a. Change in Chapter
b. Change in Tariff Heading
c. Change in Section
d. Change in Tariff Subheading
29. Which one among the following choices are the two types of ROO?
a. Direct and Indirect
b. Build-Up and Build-Down
c. Wholly Obtained and Substantial Transformation
d. Non-Preferential and Preferential

32. Under the ROO substantial transformation, what is the term used in
describing a change in classification in the HS nomenclature?
a. Classification change
b. Code switch
c. Tariff shift
d. Tariff change

17. Under which one of the following instances does the concept of
Accumulation Rule of the ATIGA ROO correctly illustrated:

a. Viet Nam originating paper rolls exported to the Philippines and used in the
manufacture of magazines were considered Philippine originating in the
determination of product origin when later exported to Indonesia.

b. Japan originating arm rests not complying with the ROO CTC criteria were
considered originating because its value was not more than 10% of the FOB
value of the clerical chairs manufactured in Indonesia for export to the
Philippines. All other parts incorporated are ASEAN originating.

c. The RVC 40% requirement was complied with by the exported product
because the non-ASEAN materials used in its manufacture was minimal in
relation to the value of the final product.

d. The HS classification of the China originating material had a tariff shift from
the finished good manufactured in Malaysia for export to the Philippines under
the applied CTC ROO criterion.

25. A product intended for export to the Philippines have the following
preferential import duty rates: 5% ACFTA rate; 8% AANZFTA rate; 0%
AKFTA rate; and 1% ACFTA rate. If said product is Laos originating per ROO
on all of the said FTAs, what CO should the Laotian exporter apply for in order
for the product to be eligible for the utmost tariff preference here in the
Philippines?
a. CO Form "D"
b. CO Form "Jp"
c. CO Form "AK"
d. CO Form "E

1. Under the AKFTA Agreement, the method of tariff rate reduction is

categorized under two modes, Normal Track (NT) and Sensitive Track (ST).
The ST was further divided into which one among the following lists?
a. Sensitive List and Exclusion List
b. Highly Sensitive List and Exclusion List
c. Sensitive List and Highly Sensitive List
d. Temporary Exclusion List and Sensitive List
38. Thailand imports eggs from the US, hatched and raised as fighting cocks
and then exported to Indonesia. The rule for cocks to be considered
originating under the ATIGA is WO, that is, born and raised in the country. Is
the cock originating?
a. NO, the cock was not born in Thailand
b. Yes the cock was raised in Thailand.
c. Yes, the eggs was substantially transformed into cocks
d. Yes, hatching is part of the birth of the cock

27. It is the only FTA which includes the partial cumulation provision as part of
its agreement regarding the ROO?
a. AJCEPA
b. ACFTA
c. PJEPA
d. AFTA

39. Country A produces leather shoes (64.03) from her own leather. Other
countries manufacture the same kind of shoes from imported leather or
assembling of parts. Leather is classified in Chapter 41, while leather sole and
uppers fall in 64.06. If country A wants to obtain the originating status for the
shoes to the exclusion of the others, which of the following ROO would be
applicable ?
a. CC
b. CTH except 64.06
c. CTH
d. CC except Chapter 41

40. Cambodia imports cotton fabric classified in 5210.31 from China, cut and
sewn into finished men's shirts of 6205.20, for export to Laos. If the ROO in
the ATIGA is CTH, is the shirt originating?
a. Yes, since there was a change in tariff heading
b. Yes, there was a change in subheading
c. Yes, there was a change in Chapter
d. Yes, there was a change on both heading and subheading

28. An originating good retains its originating status even if transported

through one or more Parties, other than the exporting Party and the importing
Party, or through a non-Party, provided that the following conditions were
satisfied, except for one which is:
a. the good has not entered into trade or consumption there
b. the transit entry is justified for geographical reason or by consideration
related to transport requirements;
c. the good has already been paid by the importing party
d. the good has not undergone any operation there other than unloading and
reloading

29. This is the kind of certificate issued by another party retaining the origin
status of a good on the basis of the original certificate of origin.
a. Back to back certificate
b. Final certificate
c. Third country certificate
d. Extension certificate

19. Thailand originating batteries under HS 8506.50 and US

originating circuit boards under HS 8517.70 were exported to Singapore and
were used in the manufacture of mobile phones classified under HS 8517.12
for export to the Philippines. The mobile phones were deemed Singapore
originating under the ATIGA ROO using the RVC direct formula where the
value of the batteries was treated as Singapore originating. Other than RVC,
what ROO rule was utilized?
a. de minimis Rule
b. CTH Rule
c. Accumulation Rule
d. CC

26. Japan originating electric motors (HS 8501.31) were incorporated into ink-
jet printers (HS 8443.32) manufacturing Malaysia which were then exported to
the Philippines. If an other parts of the printer were Malaysian originating and
the agreed ROO for the printers was CTSH, which CO Form among the
choices is not applicable under the foregoing situation for the printers to be
eligible for tariff concession under the preferred FTA agreement?
a. Form E
b. Form JP
c. Form AK
d. Form AJ

30. What are the two basic ROO criteria used in determining the country of
origin of a good?
a. RVC and Change in Tariff Classification
b. Direct and Indirect Methods
c. Wholly Obtained and Substantial Transformation
d. Full Accumulation and Partial Accumulation

30. For the Philippines, which government authority is designated to issue

certificates of origin?
a. Department of Finance
b. Tariff Commission
c. Department of Trade and Industry
d. Bureau of Customs

24. Under the ATIGA ROO, regarding the issuance and submission of CO
Form D, which one among following statements is incorrect?
a. The triplicate copy of the CO is to be retained by the exporter
b. The original CO is forwarded by the exporter to the importer for submission
to Customs
c. The duplicate copy of the CO is to be retained by the issuing authority
d. The triplicate copy of the CO is to be retained by the importer
22. Originating raw materials of different HS codes were imported from
various ASEAN countries. These were processed in the Philippines into a
product which was exported to Vietnam. Which of the following is the most
appropriate ROO criterion in ATIGA that was complied with for this product to
be deemed originating?
a. Accumulation
b. Substantial transformation
c. CTH
d. De minimis

23. This rule allows a product to be originating through CTC even if it contains
material that did not satisfy the required tariff shift provided that its value is
within the certain percentage of FOB value of the final product.
a. De minimis
b. Accumulation
c. Minimal process
d. Value added

16. Thailand manufactured barber's chairs classified under AHTN

Code 9402.10.30 and having an FOB value of $ 100 were exported to the
Philippines under the ATIGA. The non originating base and frame of the
chairs classified under AHTN Code 9402.10.30 were sourced from Hong
Kong and have a CIF value of $ 70. If the product specific rule assigned was
RVC 40 or CTSH and a de minimis provision of 10% of the final product's
FOB was granted, under what ROO criteria did the product attain originating
status?
a. RVC 40
b. CTSH
c. de minimis
d. The product did not attain originating status

20. Which one among the following is not considered as neutral elements
under the ATIGA ROO?
a. Preformed moulds used to shape glass bottles for export
b. Spare rollers as replacement parts of conveyor belts used in the production
of beverages for export
c. Ultrasonic liquid level sensor used for the noninvasive measurement of
liquid levels of sealed chemical containers for export
d. Fuel injected in the tanks of vehicles to be exported

18. Under Rule 12 of the OCP to the ATIGA, which one among the following
choices is incorrect with to the loss or destruction of a CO Form "D"?

a. The exporter may apply in writing to the issuing authority for a certified true
copy of the original & triplicate
b. The certified true copy CO issued by the issuing authority will bear the date
of issuance of the original CO
c. The certified true copy of a CO shall be issued no longer than 1 year from
the date of issuance of the original CO
d. The importer will request the exporter for the triplicate copy of the CO which
it has retained and use it in place of the original CO along with a notarized
affidavit stating the loss of the original CO

21. Which one of the following choices is among the minimal operations
considered under the ATIGA ROO?
a. ensuring preservation of goods
b. packaging of presenting goods for sale
c. repacking for ease of transport
d. assembly of parts into finished goods

6. Under the AKFTA, if the Philippines exported an originating product

classified under its NT list with applied rate of 0% to Korea, which classified
the product under its ST list with ST rate of 7%, what tariff rate will be applied
by Korea to the Philippine product covered by CO Form "AK"?
a. NT rate of Korea
b. MFN rate of the Philippines.
c. ST rate of Korea
d. EHP rate of Korea

7. Under the AFTA, China exported an originating product classified under its
NT list with applied rate of 0% to the Philippines which also classified the
product under its NT list with ACTA rate of 3%. If the Phil. MFN rate is 5% and
the shipment covered by a CO Form "E", what tariff rate will be applied by the
Philippines to the Chinese product?
a. 0%, equal to the NT rate of China
b. 3% AFTA rate of the Philippines.
c. NT rate of China if with notification
d. 5% MFN rate of the Philippines

8. Under the programs of tariff reduction of the ACTA, which one among the
following choices is/are the country/ies that was/were given consideration in
the reduction modality of its/their ACTA tariffs up to 01 January 2018?
a. China
b. CLMV
c. ASEAN-6
d. Philippines

30. Pursuant to the provisions of RA 8752 otherwise known as the

antidumping act of 1999, there are four basic elements to be considered for
an antidumping to proceed. Identify which one of the following choices is not
among these elements of dumping?
a. Like product
b. Price difference
c. Injury
d. Subsidy

20. One of the trade remedy measures allowed by the WTO is the
antidumping law. In case of affirmative finding on antidumping protest, how
long is the duration of the imposition of dumping duty ?
a. 8 years
b. 3 years
c. 5 years
d. 7 years

31. With regards to the protection in the form of trade remedy measures
provided by the government to the domestic industries against imports of like
or directly competitive product, identify which one of the following statements
is incorrect?

a. Safeguards measure is for the protection against import surge of fairly

traded goods.
b. Anti-dumping measures protect local companies against products exported
at prices lower than the normal value
c. Trade remedy measures are protection for the domestic industry against
unfair trade practices
d. Countervailing measure is to offset any subsidy given to exporters by
government of the exporting country.

23. Dumping margin is computed by subtracting the export price from the
normal value. In the absence of the normal value, which one of the following
choices will be used as the alternative normal value if the exporter refused to
cooperate?
a) Constructed normal value
b) Transaction value
c) Best information available
d) Foreign producer's domestic selling price

4. A product covered by a CO Form "E", exported to the Philippines was

deemed originating by the governing ROO of the ACTA and eligible to avail of
the Phil. preferential ACFTA rate of duty, if it complies with which one among
the following?
a. The product is in the NT list of Indonesia (exporter) and in the ST list of the
Philippines.
b. The product is in the NT list of China (exporter) with NT rate of 3% and in
the ST list of the Philippines.
c. The product is in the NT list of Viet Nam (exporter) and in the EHP list of
the Philippines.
d. The product is in the NT list of the Philippines with NT rate of 5% (current
MFN rate is 7% ad valorem) and on the ST list of the China (exporter) with
tariff rate of 8%.

29. Which one among the following trade remedy measures is referring to the
domestic industry's protection against increasing importation of products
which are being sold in the domestic market of the exporting country at a price
higher than its export?
a. Subsidy and Countervailing
b. Antidumping
c. General safeguards
d. Special safeguards
9. Under the ACFTA, if a product traded between two participants is eligible
for the preferential tariff rate granted under the Agreement, which among the
following is the applied rate when the exporting country classified the product
under its EHP list and in the NT list of the importing country?
a. ST rate of the importing participant
b. EHP rate of the exporting participant
c. MN rate of the importing participant
d. NT rate of the importing participant

14. Which of the following is a program under the ACTA wherein the ACTA
rates on agricultural products under Chapters 01 to 08 of the Harmonized
System (HS) are reduced (MFN rate as base rate) at an accelerated rate (0%
not later than 01 January 2006) to fast track the implementation of the
Agreement on Trade in Goods of the Framework Agreement of the ACTA?
a. The Accelerated Reduction Program
b. The Fast Track Scheme Program
c. The Accelerated Liberalization Program
d. The Early Harvest Program

13. A product can enjoy the preferential tariff rate under the AKFTA if it has
complied with three of the following requirements. Identify the one that is not
required.
a. It is placed under the NT list of both the importing and exporting countries
b. It is Wholly-Obtained or complied with the governing ROO
c. With Certificate of Origin Form "AK";
d. Made entirely of materials from the region

19. Which one among the following free trade agreements is not a product of
negotiations with dialogue partner?
a. ACFTA
b. AFTA
c. AKFTA
d. AJCEPA

11. Which one among the following statements is erroneous in relation to

ASEAN FTAs with dialogue partners?
a. A product imported into the Philippines from Indonesia and covered with a
CO Form "E".

b. A product of China with ST rate of 10% can avail of tariff preference by

virtue of the tariff reciprocity principle under ACTA when it is imported into the
Philippines where the product is classified under its NT list.

c. One of the requirements for an imported product to avail of tariff preference

under the AJCEP is for it to be accompanied with CO Form AJ issued by the
competent government authority of the exporting participant.

d. A product of China with ST rate of 8% exported to the Philippines where the

product is also classified under its ST list with rate of 10%, can still avail of the
tariff preference granted under the Reciprocity Rule of the ACTA Agreement.
25. In accordance with the provisions of RA 8751 or the Subsidy and
countervailing measure, which one among the following choices can initiate a
countervailing action for the importation allegedly subsidized frozen tuna
fillets?
a) Any person whether natural or juridical
b) Secretary of DTI
c) Tariff Commission,
d) DA Secretary

2. A local businessman wishes to import adult toys and three possible sources
for said merchandise are available to him - China, Korea and Myanmar.
These toys are originating per ROO on all sources and have the following
tariff schedules: China - 10% ST, Korea - 7% ST, Myanmar - 25% ATIGA,
Philippines - 7% MN, 0% ATIGA, 0% NT ACTA and 0% NT AKFTA. The
importer wants to avail tariff preference for his importation, under which FTA
should the importer file his transaction?
a. ACFTA
b. ATIGA
c. AKFTA
d. Does not matter

5. Under the AFTA, a participating party exported its originating product with
the appropriate Certificate of Origin to the Philippines. The product was
included in the ST list of the exporting country with tariff rate of 10%. The
product was included in the Philippines' NT list with preferential tariff rate of
3% and an MFN rate of 15%. What would be the import duty applied to this
product?
a. 15% MFN rate of duty of the Philippines
b. 3% AFTA rate of duty of the Philippines
c. EHP rate of the Philippines
d. 10% rate of duty, the same as that of the exporting country's ST rate

27. Which one of the following choices refers to the provision in the
antidumping act wherein the exporter voluntarily commits to increase his price
or cease exporting at dumped price thereby eliminating the material injury to
the domestic industry producing like product?
a. Price undercutting
b. Price depression
c. Price undertaking
d. Price suppression

12. An originating product covered by CO Form "AK" was exported from

South Korea to the Philippines under the provisions of the AKFTA. The
product is under Korea's ST list with 8% ST rate while in the Philippines, the
product has an AKFTA NT rate of 0% and MFN rate of 10%. Under this
particular circumstance, what should be the applied import duty of the
product?
a. EHP rate of the Philippines
b. 10% MFN Philippine rate
c. 0% AKFTA Philippine rate
d. 8% equivalent of Korea's ST tariff rate

35. In the IRR of RA 8752, governing the investigation of an antidumping

protest, which one of the following effects on price is referring to the extent at
which the allegedly dumped product is consistently sold at a price below the
domestic selling price of the like product?
a. Price suppression
b. Price undercutting
c. Price depression
d. Price undertaking

28. Exporters involved in antidumping case may enter into a price undertaking
in dumping case only after positive result in the preliminary determination of
the case. This determination is being handled by which one of the government
agencies below?
a. Bureau of Customs
b. Tariff Commission
c. Department of Finance
d. Bureau of Import Services

10. Which one among the following choices is not a requirement to be

satisfied in order to be eligible for the preferential tariff under the ACTA?
a. The product should be classified in the NT list of both participating
countries
b. The product should be originating under the ROO requirements of the
ACTA
c. The shipment should have a duly issued CO Form "E"
d. As per the ACTA's Reciprocity Rule, the product should be classified under
the ST list of the exporting participant with a tariff rate above 10% and
classified under the NT list of the importing participant

3. Under the ACTA Agreement, the Philippines exported an originating

product (classified under its ST list with applied rate of 15%) to China, which
also classified the product under its ST list. If the shipment was covered by a
CO Form "E", what tariff rate will be applied by China to the exported
Philippine product?
a. NT rate of China
b. ST rate of China
c. 15%, equal to the ST rate of the Philippines.
d. EHP rate of China

15. Under the Reciprocity Rule of the ACTA Agreement, which one among the
following conditions is invalid under the Rule?

a. The product to be imported is in the NT list of the Philippines and in the ST

list of the exporting FTA partner
b. That the product's ST rate in the exporting FTA partner should be 10% or
below
c. The applied rate is the rate that is higher between the exporting FTA
partner's ST rate and the Philippines NT rate
d. That the applied rate under the Reciprocity Rule should not be lower than
the importing FTA partner's MFN rate.

16. Under which one of the following conditions can the Reciprocity Rule be
applied under the ACTA Agreement?

a. The product is in the NT list of the exporter and in the ST list of the importer
with ST rate of 10%
b. The product is in the NT list of both trading partners at NT rate of 10% or
below
c. The product is in the ST list of both the exporter and importer with ST rate
of 10% or below
d. The product is in the ST list of the exporter at 7% ST rate and in the NT list
of the importer at 5% NT rate and 10% MFN rate

24. Which one of the following choices is a subsidy which is specific, i.e.,
explicitly limited to an enterprise or group of enterprises, industry sector or
group of industries, or designated geographic region within the jurisdiction of
granting authority?
a) Non-actionable Subsidy
b) Prohibited Subsidy
c) Red subsidy
d) Yellow Subsidy

26. Prior to the issuance of CMTA, which one of the following Sections in the
previous Tariff Code provides protection to a domestic industry which is being
injured, or is likely to be injured, by the importation of dumped products?
a) Section 301
b) Section 302
c) Section 401
d) Section 402

34. An importing country alleging this kind of subsidy can avail of remedy
measures by bringing the matter before the WTO Dispute Settlement Body for
redress. Which one of the following types of subsidy is being referred to?
a. Green subsidy
b. Red subsidy
c. Orange subsidy
d. Yellow subsidy

19. The conduct of the preliminary determination in antidumping cases is

handled by the Department of Trade and Industry if the product subject of the
protest is an industrial good. Which specific agency under the DTI is
responsible for this undertaking?
a. Bureau of International Relation
b. Bureau of Export Trade Promotion
c. Board of Investments
d. Bureau of Import Services
32. Investigation of dumping protest can be immediately terminated if the
dumped import is less than 3% of all import of like product. The process is
included in the definition of which one of the following choices?
a. Minimal imports
b. Negligible volume
c. De minimis
d. Non-substantial volume

37. This is the government body that renders final approval on the
recommendation for tariff modification before the issuance of an executive
order.
a. Tariff and related matters committee
b. Department of Finance
c. NEDA board
d. Board of Investment

14. Which one of the following situations will not fall within the purview of
flexible clause?
a. Petition against increasing importation
b. Tariff reform program
c. Local producer's petition for reduction of duty rate
d. Government agency's tariff proposal

22. As provided in the IRR, after prima facie findings of an antidumping case
of industrial good, which government agency below, conducts the formal
investigation to determine whether or not a definitive dumping duty may be
imposed?
a) Tariff Commission
b) Bureau of Customs
c) Bureau of Import Services
d) Department of Agriculture

24. Under what particular mandate of the Tariff Commission is our bilateral
agreement with Japan in PJEPA covered?
a. Flexible clause
b. Promotion of foreign trade
c. Advance ruling
d. Safeguards

29. The Commission in the conduct of investigation of cases under section

1608, shall submit its findings and recommendations to the NEDA within how
many days after the termination of the public hearings?
a. 15 days
b. 30 days
c. 60 days
d. 90 days

25. Any order issued by the President pursuant to the provisions of section
1608 shall take effect thirty (30) days after promulgation, except for which one
of the following?
a. Reduction of tariff
b. imposition of additional duty not exceeding ten percent (10%) ad valorem
c. Modification of the nomenclature
d. Banning imports

38. Which one of the following is not regarded as a form of free trade
agreement intended within the purview of section 1609 (that is, promotion of
foreign trade)?
a. WTO
b. AFTA
c. PJEPA
d. GSP

10. This Section on Flexible Clause empowers the President the following
except for one which is to:
a. Reduce tariff
b. Impose an across the board tariff of 20%
c. Modify the nomenclature
d. Ban imports

19. The review of Philippine tariff system to make it responsive to the needs of
the economy is known as:
a. Tariff reform program
b. Tariff restructuring
c. Adoption of the HS
d. Effective protection rate

21. Any interested party in an anti-dumping investigation who is adversely

affected by a final ruling in connection with the imposition of an anti-dumping
duty may file for judicial review with the
a. Court of tax appeal
b. Court of appeal
c. Regional trial court
d. Supreme court

22. Which one of the following choices fall within the purview of Section 1608
tariff modification?
a. A trader wishes to know the correct duty applicable to a product intended
for importation
b. A producer wants to secure tariff protection for its product
c. The Philippines considers importation of medicines at preferential tariff
d. A domestic industry filed complaint against surge in importation of a
product of foreign counterpart

26. Which one of the following choices below is not within the purview of
Section 1609?
a. ASEAN Free Trade Area
b. Tariff reform program
c. Philippine Japan Economic partnership agreement
d. Tariffication of QRs
27. This is the government body that renders final approval on the
recommendation for tariff modification before the issuance of an executive
order.
a. Tariff and related matters committee
b. Department of Finance
c. NEDA board
d. Board of Investment

30. One of the functions of the Tariff Commission is to adjudicate cases on

the application of trade remedies against imports. Which one of the following
is not among these trade remedy measures?
a. Promotion of foreign trade
b. Anti-dumping
c. Subsidy and countervailing
d. Safeguards

2. This government agency is tasked to conduct public hearings to afford

parties of interest regarding petitions filed pursuant to the flexible clause
provisions of the CMTA.
a. NEDA
b. Tariff Commission
c. DTI
d. DICT

23. The activities conducted by the Tariff Commission regarding investigation

on industry's petition for tariff modification are the following except for one.
a. Conducts public hearings
b. Undertakes plant inspection
c. Does market surveys
d. Serves notices to parties of interest

20. Some of the government initiated tariff modifications on imported goods

are the following except those under the
a. Jewelry Act
b. Automotive export program
c. Motor vehicle development program
d. Information technology agreement

18. Upon the positive determination of the prima facie case of an antidumping
petition, this office orders the imposition of provisional measure. Which among
the offices below determines the applicable provisional duty?
a. The Office of the President
b. Tariff Commission
c. Department of Trade and Industry
d. NEDA

32. Which one of the following choices fall within the purview of Section 1608
tariff modification?
a. A trader wishes to know the correct duty applicable to a product intended
for importation
b. A producer wants to secure tariff protection for its product
c. The Philippines considers importation of medicines at preferential tariff
d. A domestic industry filed complaint against surge in importation of a
product of foreign counterpart

39. The Commission in the conduct of investigation of cases under section

1608, shall submit its findings and recommendations to the NEDA within how
many days after the termination of the public hearings?
a. 15 days
b. 30 days
c. 60 days
d. 90 days

35. Any order issued by the President pursuant to the provisions of section
1608 shall take effect thirty (30) days after promulgation, except for which one
of the following?
a. Reduction of tariff
b. imposition of additional duty not exceeding ten percent (10%) ad valorem
c. Modification of the nomenclature
d. Banning imports

36. Which one of the following choices below is not within the purview of
Section 1609?
a. ASEAN Free Trade Area
b. Tariff reform program
c. Philippine Japan Economic partnership agreement
d. Tariffication of QRs

31. Petitions for amendment to the nomenclature by extracting the specific

product interest from a heading that covers various products fall within the
purview of which one of the following TC mandates?
a. Safeguards
b. Antidumping
c. Advance ruling
d. Flexible clause

18. A paper company wishes to import its pulp requirements at a duty lower
than the existing rate. What provision in the CMTA can this company avail of?
a. Flexible clause
b. Advance ruling
c. Safeguards
d. Dumping

34. Under what particular mandate of the Tariff Commission is our bilateral
agreement with Japan in PJEPA covered?
a. Flexible clause
b. Promotion of foreign trade
c. Advance ruling
d. Safeguards
6. The 4 year tariff structure reflected in Section 1611 of the current Tariff and
Customs Code is a result of what program of the government?
a. Tariff reform Program
b. Comprehensive tariff program
c. Tariff restructuring program
d. Overall tariff review program

40. One of the functions of the Tariff Commission is to adjudicate cases on

the application of trade remedies against imports. Which one of the following
is not among these trade remedy measures?
a. Promotion of foreign trade
b. Anti-dumping
c. Subsidy and countervailing
d. Safeguards

33. The activities conducted by the Tariff Commission regarding investigation

on industry's petition for tariff modification are the following except for one.
a. Conducts public hearings
b. Undertakes plant inspection
c. Does market surveys
d. Serves notices to parties of interest

21. Petitions for amendment to the nomenclature by extracting the specific

product interest from a heading that covers various products fall within the
purview of which one of the following TC mandates?
a. Safeguards
b. Antidumping
c. Advance ruling
d. Flexible clause

28. Which one of the following is not regarded as a form of free trade
agreement intended within the purview of section 1609 (that is, promotion of
foreign trade)?
a. WTO
b. AFTA
c. PJEPA
d. GSP

20. It is in these two trade agreements where the reciprocal tariff treatment
rule is provided. Identify which among the following are these agreements.
a. AJFTA and AKFTA
b. ACTA and AIFTA
c. AKFTA and AIFTA
d. AKFTA and ACTA

28. The free trade agreement between the 10 ASEAN member states and the
six states namely: Australia, China, India, Japan, South Korea and New
Zealand.
a. AFTA
b. RCEP
c. ACFTA
d. AKFTA

17. In order for an originating China product to be eligible under the Tariff
Reciprocity Rule of the ACFTA, what should be the product's tariff rate?
a. The product should have an ST rate of 10% or below at the importing party
b. China NT rate of 10% or below
c. The importer must have the product under its ST list
d. China ST rate of 10% or below

26. Most FTAs allow the use of either the direct or indirect method in the RVC
calculation. However, there is one that requires the use of indirect method
only. Which among the following is the FTA being referred to?
a. AJCEPA
b. ACTA
c. AIFTA
d. AKFTA

24. Under the AKFTA, the following are the two programs of tariff reduction
namely:
a. Normal and Sensitive Tracks
b. Inclusion and Exclusion Lists
c. Sensitive and Highly Sensitive Lists
d. Inclusion and Temporary Exclusion Lists

4. Which one of the following is a function of the Tariff Commission?

a. Issuance of advance ruling on valuation
b. Issuance of advance ruling on the rules of origin
c. Determination of a prima facie case of antidumping
d. Hearing of petitions regarding reduction of ad valorem duty

9. Under Section 1608 of the CMTA, in which one of the following situations is
the President authorized to modify tariff?
a. When there is a need to cushion the effects of inflation
b. If the government is suffering from budget deficit
c. If the exports of the country is subjected to higher tariff in foreign countries
d. When Congress is in recess

21. For the reciprocal tariff treatment to apply, which of the following are
required?
a. The product is listed in the sensitive track of the exporting country with rate
of duty of 10% or below and in the normal track of the importing country
b. The product is listed in the sensitive track of both the exporting and
importing countries.
c. The product is listed in the normal track of the exporting country and in the
sensitive track of the importing country with rate of duty of 10% or below
d. The product is listed in the normal track of both the exporting and importing
countries

29. Which one of the following is not a form of bilateral trade agreement?
a. АРЕС
b. PH-EFTA
c. PJEPA
d. ACTA

8. To which of the following government offices is the Tariff Commission an

attached agency?
a. Department of Finance
b. Department of Trade and Industry
c. The Board of Investment
d. NEDA

23. Which of the following choices are the two free trade agreements wherein
the Philippines has the option to choose under which agreement to avail of
with Japan?
a. AJCEPA and ACFTA
b. PJEPA and AJCEPA
c. AFTA and AJCEPA
d. AJCEPA and AKFTA

12. The government used this formula to measure the tariff protection
afforded to industries, in its tariff reform programs. Which one of the following
is being referred to?
a. Effective tariff protection
b. Effective protection rate
c. Effective tariff rate
d. Effective protective tariff

30. The ASEAN being a single regional trade bloc entered into free trade
agreements with each of its dialogue partners. Which one of the following
countries does not belong to these dialogue partners?
a. Taiwan
b. Korea
c. India
d. China

17. Pursuant to section 1608 of the CMTA, the president is empowered to the
following except for:
a. Increase the tariff rate
b. Amend the nomenclature
c. Enter into trade agreement with other counties
d. Imposition of across the board duty rate of not more than 10%

22. The early harvest program covers the reduction to 0% tariff on products
covered by HS Chapters 1 to 8. This program is provided only in which of the
following agreement?
a. AIFTA
b. AKFTA
c. ACTA
d. AJCEPA
5. Petitions for tariff modifications that include tariff reduction and amendment
to the nomenclature are covered by which one of the following TC mandates?
a. Safeguards
b. Antidumping
c. Advance ruling
d. Flexible clause

13. Below are some of the special laws passed by the government under the
provisions of flexible clause that are affecting tariff rates, except for one,
which is:
a. MVDP
b. Jewelry Act
c. AFM
d. TRAIN law

27. Which one among the following FTAs has the basic ROO requiring that
both the RVC and CT are to be satisfied?
a. AKFTA
b. ACFTA
c. AIFTA
d. AANZFTA

7. To qualify for the assistance, counselling and incentives envisioned in RA

8502, a jewelry enterprise must be duly registered with what government
agency?
a. NEDA
b. Tariff Commission
c. DTI
d. BOI

3. The Chairman of the NEDA Board which approves the draft Executive
Order for tariff modification is the:
a. President
b. Tariff Commission Chairman
c. NEDA Director General
d. Secretary of the Department of Finance

15. This is the government body that renders final approval on the
recommendation for tariff modification before the issuance of an executive
order.
a. Tariff and related matters committee
b. Department of Finance
c. NEDA board
d. Board of Investment

18. Philippine participations in all Free Trade Agreements are in pursuance of

which one of the TCCP provisions below?
a. Flexible Clause (Sec. 1608)
b. Classification Ruling (Sec. 1100)
c. General Rules for Interpretation (Sec. 1610)
d. Promotion of Foreign Trade (Sec. 1609)

25. It is the only free trade agreement were the ASEAN member states
negotiated with two dialogue partners?
a. AJCEPA
b. ACFTA
c. AKFTA
d. AANZFTA

1. The Tariff Commission is headed by which government official?

a. Commissioner
b. Director
c. Chairman
d. Manager

16. In the flexible clause provisions of the tariff and customs code, tariff rates
can be increased up to the maximum of:
a. 50%
b. 100%
c. 30%
d. 70%

11. This Section allows the government to enter into trade agreements with
other countries including tariff rate reductions.
a. Flexible clause
b. Promotion of foreign trade
c. Advance ruling
d. Trade remedy