Despachante de Aduana Bolivia Practice Questions - Examen de Suficiencia para Postulantes a Despachantes de Aduana (Bolivia) Exam - Despachante de Aduana Bolivia Practice Questions - Examen de Suficiencia para Postulantes a Despachantes de Aduana (Bolivia) Exam

Question 1

Under Article 42 of the Bolivian General Customs Law (Ley General de Aduanas, Ley Nº 1990), what is the official legal definition and role of a Customs Broker (Despachante de Aduana)?

An independent commercial agent acting solely on behalf of foreign shipping lines without public administrative duties. An auxiliary of the public customs function authorized to perform customs clearance and related operations on behalf of third parties. A permanent state customs official employed by the Aduana Nacional to assess and audit import tax returns. An exclusive representative of international chambers of commerce designated to certify cargo insurance policies.

Correct Answer:

An auxiliary of the public customs function authorized to perform customs clearance and related operations on behalf of third parties.

Question 2

According to Article 47 of Ley Nº 1990, what is the extent of legal liability assumed by a Customs Broker and the Customs Agency (Agencia Despachante de Aduana) regarding customs clearance operations?

Joint and indivisible liability (responsabilidad solidaria e indivisible) with the consignee or principal for customs duties, taxes, and obligations. Subsidiary liability that is activated only after the legal liquidation of the importer's commercial assets. Strictly administrative liability limited to the reimbursement of clerical filing fees and document copies. Total legal immunity once the customs declaration receives clearance through the computerized green channel (Canal Verde).

Correct Answer:

Joint and indivisible liability (responsabilidad solidaria e indivisible) with the consignee or principal for customs duties, taxes, and obligations.

Question 3

Under Article 50 of Ley Nº 1990 and Article 56 of the General Customs Regulations, what financial requirement must a Customs Broker fulfill before operating?

Open an offshore escrow account in a designated Andean Community member state. Provide a statutory financial guarantee or bond (fianza o garantía) in favor of the Aduana Nacional to cover potential tax liabilities. Deposit 50% of the value of all anticipated annual import operations directly into the central treasury. Purchase government municipal bonds equal to the declared authorized capital of the largest national importer.

Correct Answer:

Provide a statutory financial guarantee or bond (fianza o garantía) in favor of the Aduana Nacional to cover potential tax liabilities.

Question 4

Under Article 43 of the Reglamento a la Ley General de Aduanas (DS Nº 25870, amended by DS Nº 3542), which of the following is a mandatory prerequisite to register for the Despachante de Aduana licensing examination?

A minimum of two (2) years of documented work experience in foreign trade and customs operations. A doctoral degree in international maritime arbitration from a recognized public university. Prior employment of at least five years as an active executive director of the Aduana Nacional. Registration as an active owner or shareholder of a bonded customs warehouse (depósito aduanero).

Correct Answer:

A minimum of two (2) years of documented work experience in foreign trade and customs operations.

Question 5

After the amendment enacted by Ley Nº 1733 in May 2026, what is the general limitation period for the Bolivian tax administration to audit taxes, determine tax debt, and impose administrative sanctions?

1 year from the date of bill of lading issuance. 4 years, generally counted from 1 January of the calendar year after the payment deadline or the contravention, as applicable. 20 years for all commercial imports regardless of intentional fraud or documentation status. 6 months following the physical removal of goods from the customs clearance warehouse.

Correct Answer:

4 years, generally counted from 1 January of the calendar year after the payment deadline or the contravention, as applicable.

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Prepare with the Despachante de Aduana Bolivia Practice Questions - Examen de Suficiencia para Postulantes a Despachantes de Aduana (Bolivia) Exam practice quiz. This question bank includes 96 questions covering customs, article, bolivian, general, and legal. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Despachante de Aduana Bolivia Practice Questions - Examen de Suficiencia para Postulantes a Despachantes de Aduana (Bolivia) Exam

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Despachante de Aduana Bolivia Practice Questions - Examen de Suficiencia para Postulantes a Despachantes de Aduana (Bolivia) Exam

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