Exam reviewer
Customs Broker Licensure Exam (CBLE) reviewer
Mondspace (mondspace.app) is a review app for customs administration graduates and brokers-in-training preparing for the Customs Broker Licensure Exam (CBLE), which is run by PRC. It covers the exam area by area and subject by subject, and every question comes with a full explanation. Free to start.
What the CBLE track covers
The outline below is read from the live app. It follows the exam's own Table of Specifications, area by area. Open a subject to see its topics.
Tariff Laws, Rules, Regulations and International Trade
General Principles and Tariff Elements
- Elements and Processes of Customs Duties
- Tariff Commission Functions (CMTA Sec. 1603)
- Tax and Duty Exemptions (CMTA Sec. 800)
- Classification of Importation and Exportation (CMTA Sec. 115-119)
- Concepts of Customs Fraud and Illegal Acts (CMTA Sec. 101)
- Liquidation, Refund and Drawback of Duties
Philippine Tariff Policy and International Agreements
- International Trade Frameworks (WTO, WCO, ASEAN, APEC)
- ASEAN Trade in Goods Agreement (ATIGA)
- Philippine Tariff Policy Instruments
- Unilateral Trade Preferences: the GSP
- Bilateral and Plurilateral Free Trade Agreements
Rules of Origin
- FTA Rules of Origin Principles
- Origin Certification Procedures
- Cumulation and Origin Derogations
- Non-Preferential Rules of Origin
- Origin Verification and Appeals
Customs Valuation
- Transaction Value: the Primary Method
- Adjustments to the Transaction Value
- Alternative Valuation Methods
- Valuation Rulings and Dispute Resolution
- Special Valuation Issues
Tariff Nomenclature and Rates
- Harmonized System and AHTN Structure (CMTA Sec. 1611)
- General Rules of Interpretation
- Tariff Headings, Rates and Quotas
- WCO Tools for Classification
- Binding Ruling on Tariff Classification
Special Duties and Trade Remedies
- Marking Duty (CMTA Sec. 710)
- Discriminatory Duty (CMTA Sec. 714)
- Anti-Dumping Duty (CMTA Sec. 711 / R.A. 8752)
- Countervailing Duty (CMTA Sec. 712 / R.A. 8751)
- Safeguard Measures (CMTA Sec. 713 / R.A. 8800)
Incoterms and Modes of Payment
- Incoterms 2020: Framework and E-Group
- Incoterms 2020: F-Group
- Incoterms 2020: C-Group and D-Group
- International Modes of Payment
Customs Laws, Rules, Regulations, Ethics and Broker Practices
Customs Administration Essentials
- General Common Provisions (CMTA Sections 100–114)
- Types of Importation and Exportation
- BOC Structure and Administration Organization
- Customs Fees, Charges and Miscellaneous Provisions
- Congressional Oversight Committee
Administrative and Judicial Proceedings
- Classification and Valuation Rulings
- Protests and Provisional Goods Declaration
- Alert Orders and Seizure or Forfeiture
- Appeals and Abandonment of Goods
- Civil Remedies and Disposition of Property
- Penalties on Customs Employees
Ethics and Customs Broker Practices
- Code of Ethics and Technical Standards
- Customs Brokers Act of 2004 (R.A. 9280)
- CPD Law (R.A. 10912) and PRC Issuances
- Interfacing Agencies and Regulatory Relationships
Offenses and Penalties
- Fraudulent Practices and Illegal Acts
- Liability of Persons and Mitigating Circumstances
Tariff and Valuation Systems
- Tariff System Basics and Rules of Origin
- General Rules of Interpretation
- Customs Valuation Methods
- Rules of Origin
Customs Documentation, Clearance and Procedures
Import and Export Clearance Formalities
- Lodgement of the Goods Declaration (CMTA Sec. 400-418)
- Assessment, Examination and Release (CMTA Sec. 419-436)
- Special Clearance Procedures (CMTA Sec. 120-121, 423, 437-440)
- Export Clearance and Declaration (CMTA Sec. 500-503)
Customs Port and Airport Operations
- Customs Warehouses (CMTA Sec. 801-813)
- Free Zones and Stores (CMTA Sec. 814-820)
- Customs Transit and Transshipment (CMTA Sec. 600-604)
- Carriers, Vessels and Aircraft (CMTA Sec. 1201-1225)
- Unclaimed, Abandoned and Forfeited Goods (CMTA Sec. 1129-1130, 1139-1151)
- Cargo Handling Operations
Post-Clearance Audit
- Audit Authority and Scope (CMTA Sec. 1000-1006)
- Record-Keeping and Retention (CMTA Sec. 1003, 1427)
- Audit Findings, Penalties and Remedies (CMTA Sec. 1005, 1104-1110, 1131)
Miscellaneous Customs Procedures
- Duty Drawback (CMTA Sec. 900-902)
- Refund and Abatement (CMTA Sec. 903-913)
- Customs Brokers and Service Providers (CMTA Sec. 1200, 1226-1228; R.A. 9280)
- Fees, Securities and Due Process (CMTA Sec. 111-114, 1300-1301, 1500-1508)
Tariff Classification
Reading the Tariff Nomenclature
- Legal Framework of the Nomenclature (CMTA Sec. 1603, 1610-1612)
- Anatomy of a Tariff Code
- The Legal Texts, Notes and Reference Tools
- Working the Book Under Examination Conditions
Applying the General Rules for the Interpretation
- GRI 1 to GRI 3 in Practice
- GRI 4 to GRI 6 and the AHTN Subdivisions
- Sets, Parts and Accessories
- The Change in Tariff Classification Method in Practice
Sections I to IV: Agricultural and Food Products
- Section I: Live Animals and Animal Products (Chapters 1-5)
- Sections II and III: Vegetable Products, Fats and Oils (Chapters 6-15)
- Section IV: Prepared Foodstuffs, Beverages and Tobacco (Chapters 16-24)
Sections V to VII: Minerals, Chemicals, Plastics and Rubber
- Section V: Mineral Products (Chapters 25-27)
- Section VI: Products of the Chemical Industries (Chapters 28-38)
- Section VII: Plastics and Rubber (Chapters 39-40)
Sections VIII to XII: Hides, Wood, Paper, Textiles and Footwear
- Sections VIII to X: Hides, Wood, Pulp and Paper (Chapters 41-49)
- Section XI: Textile Fibres, Yarns and Fabrics (Chapters 50-60)
- Apparel, Made-Up Articles, Footwear and Headgear (Chapters 61-67)
Sections XIII to XV: Stone, Ceramics, Glass and Metals
- Section XIII: Stone, Ceramic Products and Glass (Chapters 68-70)
- Section XIV: Precious Stones, Precious Metals and Jewellery (Chapter 71)
- Section XV: Base Metals and Articles of Base Metal (Chapters 72-83)
Sections XVI and XVII: Machinery, Electrical Equipment and Vehicles
- Chapter 84: Machinery and Mechanical Appliances
- Chapter 85: Electrical Machinery and Equipment
- Section XVII: Vehicles, Aircraft and Vessels (Chapters 86-89)
Sections XVIII to XXI: Instruments, Arms, Manufactures and Art
- Section XVIII: Instruments, Clocks and Musical Instruments (Chapters 90-92)
- Chapter 93: Arms and Ammunition
- Chapters 94-97: Furniture, Toys and Miscellaneous Manufactures
Practical Computations
Customs Valuation and Dutiable Value
- Determining the Dutiable Value (CMTA Sec. 700-708)
Duties, Taxes and Landed Cost
- Computing Duty, Fees, VAT and Landed Cost
Special Duties Computation
- Computing Marking, Dumping, Safeguard and Countervailing Duty
Excise Tax Computation
- Computing Excise Tax on Imported Excisable Goods
Port and Terminal Charges Computation
- Computing Arrastre, Wharfage, Storage and Handling Charges
Fines, Penalties and Surcharges Computation
- Computing Statutory Surcharges, Penalties and Interest
How Mondspace helps you review for the CBLE
- Practice questions with a full explanation after every answer.
- Flashcards, including fill-in-the-blank cards, for what you keep forgetting.
- Timed mock boards that follow the exam's own areas.
- A progress view that shows which subjects are strong and which are not.
- My Reviewer: upload your own notes and drill from them.
Questions
Is it Mondspace or Mindspace?
Mondspace, spelled M-O-N-D-S-P-A-C-E. It is a brand name, not a typo, and it is a different product from Mindspace. Search for "mondspace.app" to find us.
Is Mondspace affiliated with PRC?
No. Mondspace is an independent review tool. It is not affiliated with the PRC, CSC, NAPOLCOM or any review center.
Can I try the CBLE track before paying?
Yes. It is free to start. Make an account and open the Customs Broker Licensure Exam (CBLE) track.