1.

The practice of _____ is imbued with the _____, as it involves ______ which is the ______
of the government; and facilitation of ____ trade, which affects the economic
development of the country.

a. Customs Broker, public service, collection of taxes, source of income, national

b. Customs Broker, public service, importation and exportation of products, source of
income, national
c. Customs Broker, public service, importation and exportation of products, lifeblood,
international
d. Customs Broker, public service, collection of taxes, lifeblood, international

2. A customs Broker shall actively participate in the activities and programs of the Accredited
Professional Organization (APO) of Customs Brokers.

a. Accredited Profession Organization

b. Accredited Professional Organization
c. Code of Technical Standards
d. Code of Technical and Ethical Standards

3. Bruce, a licensed customs broker, joined “Shufos”, another organization for customs
brokers. Decide.

a. Bruce can join any organization for customs brokers because he can decide on his
own.
b. Bruce can join any organization for customs brokers because the law said so.
c. Bruce cannot join any organization for customs brokers because it is against the Code
of Ethics for Customs Brokers.
d. Bruce cannot join any organization because he is already a member of the Accredited
Professional Organization for Customs Brokers.

4. Which is not included in the group?

a. Excellence
b. Competence
c. Respect
d. Justice

5. A Customs Broker shall exercise ____ and most caution dealing with the walk-in-clients.
 a. Care
b. Respect
c. Prudence
d. Confidence

6. A Customs Broker shall not advice, influence or coach, his/her client(s) or prospective
client(s) into committing illegal acts by evading or minimizing the payment of customs
duties and taxes under the guise of cost cutting. Which is not true in this sentence?

a. Influence
b. Committing
c. Cost cutting
d. None of the above

7. As a customs broker educator, he/she shall contribute to the ____, ____, and ____ of the
teaching profession.

a. Effectiveness, enrichment, dignity

b. Competence, trustworthy, dignity
c. Success, efficiency, pride
d. Proficiency, development, integrity

8. (a) A Customs Broker shall not allow himself/herself to be used as dummy on any
individual, corporation, firm, association or entity.

(b) Nor shall be a party to any plan which would allow any person registered with the
Professional Regulatory Board for Customs Brokers (PRBCB) and the Professional
Regulation Commission (PRC) to practice the Customs Broker Profession.

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.

9. A Customs Broker treat with confidentiality and utmost care any ____ or confidential
information of his/her client; past or present, which may consequently by detrimental to
said client.

a. Trade secret
b. Trusted information
c. Confidential secret
 d. Secret

10. A customs broker is a professional imbued with public service so that financial rewards
are subordinate considerations. Which is not true in this sentence?

a. Imbued
b. Public service
c. Subordinate
d. None of the above

11. A customs broker shall not accept any employment of job related to the practice of
his/her profession with other company. What is the exception of this general rule?

a. Unless his/her licensed will be revoke.

b. Unless with the written consent/approval of his/her employer.
c. Unless he/she will resign from his/her work.
d. There is no exception to the general rule.

12. A Customs Broker shall not take advantage of his/her clients or prospective clients’ ___,
___, and ____.

a. Innocence, ignorance, credulity

b. Innocence, illiteracy, gullibility
c. Ignorance, purity, naïveté
d. Ignorance, lack of knowledge, imprudence

13. Customs Brokers opinion or advisement should be preferably be in writing, stating in clear
and concise manner, with reference of authorities from specific laws, rules, regulations,
literatures or any other authorities. Which is not true in this sentence?

a. Writing
b. Reference
c. Authorities
d. None of the above

14. A Customs Broker shall not exert undue influence or attempt to do so upon any
government official or employee on which he/she has a pending official transaction or
business relative which he/she has a pending official transaction or business relative to
the practice or his/her profession. Which is not true in this sentence?

a. Undue influence
 b. Attempt
c. Pending
d. None of the above

15. (a) Preparation of Requisite documents pertains only to hard copies.

(b) If this cannot be done personally by the Custom Broker, the same may be delegated
to his/her direct control and supervision, to ensure correctness of requisite documents
and to safeguard the interest of both the client and the government.

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.

16. A Customs Broker shall deliver the utmost professional service to clients under any
circumstances. Which is not true in this sentence?

a. Utmost
b. Professional
c. Service
d. None of the above

17. A customs broker’s relationship with his/her clients and fellow customs brokers is based
mainly on the following considerations ____, ____, _____, _____ and ____ which he must
observe in all his professional dealings.

a. Excellence, competence, integrity, respect, fairness

b. Excellence, , integrity, respect, justice, fairness
c. Competence, respect, integrity, justice, fairness
d. Competence, integrity, excellence, respect, fairness

18. Import/export declaration must have the approval/signature of the importer/exporter

before it is finalized, lodged and filed. Which is not true in this sentence?

a. Finalized
b. Submitted
c. Filed
d. None of the above
19. As a customs broker educator, he/she shall accept a reasonable degree of responsibility
for leadership in research in professional matters, and in co-curricular affairs in the
institution. Which is not true in this sentence?

a. Educator
b. Reasonable
c. Institution
d. None of the above

20. Sha Khet Ayo, a licensed customs broker, decided to withdraw her service with her client
because she got bored. Decide.

a. Sha Khet Ayo can validly do so because it is stated in the Code of Ethics of Customs
Brokers.
b. Sha Khet Ayo can validly do so because she has her reason.
c. Sha Khet Ayo’s action is invalid because her reason is not justifiable enough.
d. Sha Khet Ayo’s action is invalid because she already had a contract with her client.

21. This is the act of electronic submission of import/export declaration.

a. Online-based
b. Lodging
c. Web form
d. Filing

22. (a) A customs broker shall be obedient to the laws of the Republic of the Philippines and
uphold the Constitution.

(b) A Customs Broker shall recognize that a professional has social responsibilities.

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.

23. In the preparation of these documents, a Custom Broker shall not strictly rely on the
documents submitted by his/her client. Which is not true in this sentence?

a. Not
b. Strictly
c. Submitted
 d. None of the above

24. A Customs Broker shall have the obligation to ____ the government of any act of client
which is detrimental to the interest of the government, its citizen or the Customs Broker
Profession.

a. Report to
b. Inform
c. Update
d. Notify

25. The professional services must be covered by a formal contract with the scope of
engagement clearly defined unless

a. The parties agreed to not have a contract at all.

b. The parties agreed with any other type of contract not prohibited by law.
c. There is no need for a formal contract.
d. There is no exception to this (Section 11.1 of the Code of Ethics for Customs Brokers).

26. (a) A Customs Broker shall hold inviolable the trust and respect reposed on him/her by
his/her client(s).

(b) He/she shall not misappropriate funds for payment of customs charges entrusted to
him/her by his/her client(s).

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.

27. A customs broker is a professional imbued with public service so that financial rewards
are ______ considerations.

a. Incidental
b. Subordinate
c. Beneficial
d. None of the above

28. (a) A Customs Broker employed in any government agency shall not engage in customs
brokerage business or any business related thereto.
 (b) A Customs Broker in government service, shall divulge valuable information of a
confidential character acquired by him/her on account of his/her official position to
unauthorized person/s relative to customs broker’s transaction/operation.

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.

29. A Customs Broker shall be responsible for updating his/her clients on the status of his/her
shipment on a regular basis until all professional obligation are satisfied. Which is not true
in this sentence?

a. Updating
b. Status
c. Satisfied
d. None of the above

30. A Customs Broker shall observe the highest norm of _____ in dealing with the
government.

a. Excellence
b. Integrity
c. Professionalism
d. Competence

31. Advance received by Customs Broker from his/her client must be ____ with the
reasonable period of time.

a. Accepted
b. Acknowledged
c. Liquidated
d. Refused

32. Filing of import/export declaration may be done by duly authorized representative of a

Customs Broker under his/her direct control and supervision. Which is not true in this
sentence?

a. Filing
b. Done
c. Direct
 d. None of the above

33. Processing of import/export declaration or other documents may be done to a dully

authorized representative of the Customs Broker.

a. Processing
b. Done
c. Authorized
d. None of the above

34. Official forms duly issued by the Bureau of Customs personally/Executively to a Customs
Broker cannot be used by another Customs Broker. Which is not true in this sentence?

a. Official
b. Executively
c. Cannot
d. None of the above

35. The receipt of shipping documents is an ____ indication of a contract services.

a. Express
b. Proof
c. Implied
d. Indirect

36. Which is not included in the group?

a. Arrastre charge
b. Wharfage charge
c. Duties and taxes
d. None of the above

37. A customs Broker shall issue official receipt duly registered with the BIR for all brokers fee
or professional fees collected to his/her clients. Which is not true in this sentence?

a. Issue
b. Brokers Fee
c. Professional Fees
d. None of the above
38. Export declaration shall be signed by the exporter or at his/her option delegate the signing
or processing to his/her designated Customs Broker. Which is not true in this sentence?

a. Export
b. Exporter
c. Both A and B
d. None of the above

39. No _____, tampering, _____, production or _____ or import or export documents and
regulatory permits or clearances shall be done by a Custom Broker.

a. Alteration, substitution, fabrication

b. Modification, replacement, deletion
c. Change, amendment, switching
d. Revision, adjustment, damaging

40. Import declaration shall be signed by the customs broker and the
consignee/owner/importer. Which is not true in this sentence?

a. Import
b. Importer
c. Both A and B
d. None of the above

41. No Customs Broker shall advance and finance on behalf of the client/importer the
payment of duties and taxes, ____, ____, ____, and other port charges.

a. Arrastre charge, wharfage dues, storage fees

b. Arrastre dues, wharfage dues, storage fees
c. Arrastre charge, wharfage charge, storage fees
d. Arrastre dues, wharfage charge, storage fees

42. A Customs Broker shall not be allowed to subcontract any or all of his/her professional
service with a client unless

a. Authorized by the law.

b. Authorized by the client.
c. Already written on the contract.
d. Agreed by both parties.

43. Which is not included in the group?

 a. Finalized
b. Submitted
c. Filed
d. None of the above

44. The relationship of a Customs Broker with his/her employer shall be bound by

a. Code of Ethics and Technical Standards

b. Law
c. RA 9280
d. RA 10912

45. (a) A Customs Broker is expected to effectively represent his/her clients before any
government and or private entity in cases relating to customs and tariff laws, its
procedures and practices.

(b) In presenting a client a Customs Broker shall, be reasonably prepared, properly attired
and conduct himself/herself with profession dignity and confidence.

a. Both statements are true.

b. Both statements are false.
c. Only A is true.
d. Only B is true.