SEIZURE/ FORFEITURE PROCEDURE

UNDER SECTION 2301 2402, TCCP

Seizure of imported articles and issuance of WSD by the Collector of Customs & claimant may secure release of
goods upon filing of cash bond (Section 2301).

Collector reports Seizure and gives notice to known/unknown owner Section (2303-2304).

Collector schedules & conducts hearing.

Collector decides adverse to

claimant/ Declares forfeiture of
articles or fixes fine (Section 2312)

Collector renders
decision

Collector decides adverse

to the government

Commissioner
affirms the
collectors
decision

Amount involved
Less than 5M

Reverses decision of the Collector

(Section 2313)

Affirms decision
of the collector
of customs
(Section 2313)

No appeal within 30 days; decision

becomes final

final

Automatic review by the Sec. of Finance (Section.

2313)

If no decision within
30 days from receipt
of record or Secretary
of Finance affirms
decision of
Comm/Coll., decision
becomes final and
executory
(Sec. 2313)

Note: If no
decision, the
decision of the
Collector is
deemed affirmed

final

Automatic review by the Commissioner of

Customs (Section 2313)

No decision within
30 days from receipt
Of record of the case.
(section 2313)

Appeal to the Commissioner of

Customs within 15 days after receipt
of notice of decision (Section 2313)

Decides in favor
of the claimant
reverses
Collectors
decision (Section
2313)
decision becomes

If no appeal/ Decision
becomes final

Amount involved
P5M or more

Pending hearing, case may be settled

by payment of fine or redemption of
forfeited property (Section 2307)

Appeal to the
Court of Tax
Appeals within 30
days from notice
of Commissioners
decision or
decision of the
Secretary of
Finance (Section
2401)
(R.A. 1125 as
Amended by R.A.
9282 )

Reverse decision of the Commissioner or

Collector/ decides in the favor of
Government
(Section 2313)

If no appeal within 30 days decision becomes final

Appeal to the Supreme Court within 15 days from
receipt of CTAs decision (Rules of
Court/R.A. 9282)

final

final