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Declarant CMTA

This document discusses expert sampling, a type of purposive sampling used when research requires capturing knowledge from experts in a particular field. Expert sampling is commonly used in early-stage research to better inform the researcher about the topic before designing a full study. Interviewing experts allows the researcher to gain specialized knowledge that can shape the research questions and overall research design in meaningful ways.

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0% found this document useful (0 votes)
76 views

Declarant CMTA

This document discusses expert sampling, a type of purposive sampling used when research requires capturing knowledge from experts in a particular field. Expert sampling is commonly used in early-stage research to better inform the researcher about the topic before designing a full study. Interviewing experts allows the researcher to gain specialized knowledge that can shape the research questions and overall research design in meaningful ways.

Uploaded by

Doc Joey
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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b.

On the Declarant Provision in Section 110 As defined in Section 110, a declarant is a


person who submits a goods declaration to the BOC or in whose name such declaration
is made. In practice, the declarant computes the lawful duties and taxes to be imposed
on the shipment of cargoes. In the current institutional set-up, cargoes undergo
mandatory assessments of licensed customs brokers. Moreover, only customs brokers
can sign the import and export entry declarations. However, in the proposed bill, the need
for a customs broker is not specified in cases wherein the declarant is a firm (“juridical
person”) since such firm may authorize any responsible officer to make the declaration
on its behalf. In the proposed bill, anyone – including importers and exporters – can now
declare their goods or can designate a person to declare the cargo on their behalf. The
services of a licensed customs broker would now be considered “optional” as the
declarant can be anyone that the importer or exporter deemed capable of making the
declaration. Customs brokers consider this provision as another manifestation of an
adversarial stand of the House Bill against their profession. They feel that this will not only
endanger their jobs but will also jeopardize the processes and integrity of transactions in
the BOC. The customs brokers stated that they are experts in the Tariff and Customs
Code of the Philippines and have technical knowledge of relevant sections of the National
Internal Revenue Code. Letting an untrained person handle the declaration of cargo and
computation of duties and taxes can cause costly delays and serve as a non-tariff barrier
to efficient trade. Moreover, declarants not conversant with Philippine tax laws could
make mistakes that may lead to lower tax collections. Hence, they claim that the interest
of the state is also in danger because of the likely negative impact of the provision on the
BOC’s revenue targets. Moreover, they believe that handing over the declaration of goods
to unlicensed and unregulated persons could aggravate technical smuggling.

Quantitative research is a research approach aimed at testing theories, determining facts,

demonstrating relationships between variables, and predicting outcomes (Van der

Merwe,1996). Quantitative research uses methods from the natural sciences that are

designed to ensure objectivity, generalizability and reliability (Weinreich, 2009). The

techniques used in quantitative research include random selection of research

participants from the study population in an unbiased manner, the standardized

questionnaire or intervention they receive, and statistical methods used to test

predetermined hypotheses regarding the relationship between specific variables. The

researcher in quantitative research, unlike in the qualitative paradigm where he/she is


regarded as a great research instrument due to his/her active participation in the research

process, is considered as being external to the actual research, and results are expected

to be replicable, no matter who conducts the research.

It is a form of purposive sampling used when research requires one to capture knowledge
rooted in a particular form of expertise. It is common to use this form of purposive sampling
technique in the early stages of a research process, when the researcher is seeking to become
better informed about the topic at hand before embarking on a study. Doing this kind of early-
stage expert-based research can shape research questions and research design in important
ways.

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