Which exemption category includes goods entered under CBW?

Which exemption category includes goods entered under CBW?

• A. Relief Consignment (Section 121)
• B. Special laws such as law creating PEZA
• C. Government agencies, instrumentalities, or GOCC with existing contracts
• D. goods entered under CBW (Section 812)

Answer: (D)

Exemption categories are set by specific legal provisions that tell which imports qualify for relief from duties and taxes. Goods entered under CBW are matched to the exemption category described in Section 812, which explicitly covers CBW shipments. This makes CBW the correct fit for that section, distinguishing it from other categories like relief consignments (Section 121), PEZA-related exemptions under special laws, or exemptions for government agencies or GOCCs with existing contracts. In short, CBW is governed by Section 812, so it is the appropriate exemption category.

Exemption categories are set by specific legal provisions that tell which imports qualify for relief from duties and taxes. Goods entered under CBW are matched to the exemption category described in Section 812, which explicitly covers CBW shipments. This makes CBW the correct fit for that section, distinguishing it from other categories like relief consignments (Section 121), PEZA-related exemptions under special laws, or exemptions for government agencies or GOCCs with existing contracts. In short, CBW is governed by Section 812, so it is the appropriate exemption category.