PART 1.

Explain each of the conditions below for the examination of imported goods of CMTA, Sec. 420 (a- e)

Physical examination of the goods shall be conducted when:

(a) it is directed by the Commissioner on account of a derogatory information;

(b) the goods are subject to an Alert Order issued by competent authority;

(c) the goods are electronically selected for physical examination;

(d) there are issues and controversies surrounding the goods declaration and the import clearance process; or

(e) the importer or declarant requests for the examination of the goods.The Commissioner may exempt from physical examination the goods of authorized economic operators or of those provided for under any existing trade facilitation program of the Bureau.

Physical examination, when required, shall be conducted in an expeditious manner.

PART 2 .

Make a reflection paper about the impact of changes in tariffs on developing countries' government revenue.