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  • RA 10863 - Customs Modernization and Tariff Act

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    Philippine President Benigno Aquino III has finally signed into law on May 30, 2016 the Customs Modernization and Tariff Act (CMTA). Republic Act (RA) No. 10863 or “An Act Modernizing the Customs and Tariff Administration” is designed to overhaul Bureau of Customs (BOC) operations and update the Tariff and Customs Code of the Philippines (TCCP). It simplifies and harmonizes customs procedures, pushes for full customs automation, and aligns the TCCP with international standards and practices, ultimately making it easier for traders, importers and exporters to comply with border requirements.

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    Philippine President Benigno Aquino III has finally signed into law on May 30, 2016 the Customs Modernization and Tariff Act (CMTA). Republic Act (RA) No. 10863 or “An Act Modernizing the Customs and Tariff Administration” is designed to overhaul Bureau of Customs (BOC) operations and update the Tariff and Customs Code of the Philippines (TCCP). It simplifies and harmonizes customs procedures, pushes for full customs automation, and aligns the TCCP with international standards and practices, ultimately making it easier for traders, importers and exporters to comply with border requirements.

    Copyright:

    © All Rights Reserved
    Als PDF herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    8K Ansichten84 Seiten

    RA 10863 - Customs Modernization and Tariff Act

    Hochgeladen von

    PortCalls
    Philippine President Benigno Aquino III has finally signed into law on May 30, 2016 the Customs Modernization and Tariff Act (CMTA). Republic Act (RA) No. 10863 or “An Act Modernizing the Customs and Tariff Administration” is designed to overhaul Bureau of Customs (BOC) operations and update the Tariff and Customs Code of the Philippines (TCCP). It simplifies and harmonizes customs procedures, pushes for full customs automation, and aligns the TCCP with international standards and practices, ultimately making it easier for traders, importers and exporters to comply with border requirements.

    Copyright:

    © All Rights Reserved
    Als PDF herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 84
    ‘Republic ofthe Bllipps Congress of the Philippines ete aie Siatensty Congress: Ted Reple Sein oun ad held in Meto Mana, on Mandey, he twontysevent "day fly, two thousand tse. [RePuBLIC Act No. 10863] AN ACT MODERNIZING THI CUSTOMS AND TARIF "ADMINISTRATION 2e tented by the Sanat and Hone of Reprsenates of ‘Pips in Congres ase: mE 1 Protnaany Paovsions (CHAPTER 1 sone Tee [SBCTIO 100. Short Tle. — This Act shall be known ‘he ‘Gato Mederintion and Tariff et (CMETAY CHAPTER Gzr2At AND COMMON PROTONS Ste, 101 Declaration of Poticy. ~ 1 is herety decase the pally ofthe Staests potest and etn government owe {ntti fr and wansparontcastoms and tariff anagem! ‘hat wil ofciontiy facta intrnatonal ad, prevent at ‘hrtelany fomofeatoms fsa and gal acta andmoteent ‘kttoms and artfadminietraion, Towards thisend the Sa all (@ Develop and implement programs fo hs continous enhancement of custome systome aad peoceate that Wil ‘harmonise customs procedure, (1) Adopt clear and transparent customs ro regulation olicies and procedure, consistent with international sande Endowstms tnt prcton, (© Batabieh aregieofiransproncy ofand acesbility ‘ customs information, custome law, Tales, regulations, ‘nitrate poles precerestdpatii, in one o ‘nau infirmed and dient compliance wth eats practises tnd proodare hy otkeholders @ Sipe siete nope ith te eremmit agencies and te private sector plomenting an ‘sts pole, aa @ Provide tir and expoditions administrative and dial appellate remedy for estas related grievances nd © Bhuploy modern pracies in cuttms administration and ize information and commanistinstechaclogy nthe ‘implementation afestome anetiony aad (© Institateprofesionaion and meritocracy in customs twcadministation by attracting and rtaiing competent and capable cusims offices and personnel a enores the provisions olthis et, ‘0,102. Definition of Terms, ~ Aewsed in thie Ao: (9 Abatement fos to tho redution o dination, ia haar ipar fda tno whee payment enn uo uri eran te pects apiri ts gna gins ea {ote the Pope triton an ape teed fe soa permanente ( Adnisin rforato tho stot bringing imported gods Aiettyon through eanaintoa eo 209; (@ Airaay Bil AWE) refers tow tangpet document for sikh es by ailinas and international eight oewarders ‘which pei healer or congo ofthe bil who as there {claim dlivry ofthe goods when thy arse atthe port of leatnation, Te a contract of carvage that includes carrer ‘ondiiong uch as imite of abt and cles proofures. In ‘ion contains transport instructions tains and cries, {deeripton tho goods, and applicable transportation charge; acpi vce ct ay san den re redr ny etn mot oreo of te Barer, snk eestor the Brean, SEetuy onan, osampetet costae thcan maybe: (© Assessment soles othe proies of determining tho amouat of die an exge end other charge due on imported Sadexparied ots, © Authorized Boonomie Operator (ABO) coors to te Inport omportncsie bro forwarder, ight forwards, ‘renoport provider, and anyother entity duly ecrodited bythe ‘Barsa based on the World Gustome Organization (WOO) ‘Framowoek of Standards Secure sad Facitots Global Trade, {ts Revised Ryoto Convetion KO, the WOO Supply Chin ‘nero ini haying taproot rade facia and provide aeeamles move ‘tgonda ssns hordes though soir inerntinal erate saply ‘haine with tho oes of ik management and madera tcnaloey, (8) Bill of Laing (8/1) rola toa tennspert dosent insued ty shipping Knee, arira and inveratinal fright forwarders or hov-Voseel operating common cartier for ‘waterbore fight ‘The haldar or oosigne of the Bil as ‘he sight woclaim livery oft goo at dept of destination. Itia's contract of carriage that includes exeier conditions, ‘sud emis flab end cms procedures, Inadision it ‘ontenstranaport instratons to shipping lines and caries Akseiption ofthe goods, and applicable teansprtation charges: © Buyenu refers the Bureau Customs; (0) Carer rola tothe peo stl ranparting gods ‘vin charge ofor responsible ar the eperation of the mean of {Suniport och asin shiping is gh fara cars> onrolidators oa-veea operating oaamen carrer and other ‘Sterational raneportopertos, (0 Clearzuce refers tothe completion ofeusioms andether pvernment formalities necocary to ello gods to enter for ‘onouption, warehousing, rans o° transshipment, or tobe ‘eporod or placed under ensthor custome proces, © Commission efor totheTeriff Commision; (0) Conditional Importation solos to tho customs peosodue gnown tat st REC aa temporary almision in ‘Thich eotnin goods ean be brovght iat «customs ternitory ‘Sntitienalyseieved, totally or paral, from payment of Linpor dies and taxes: auch gon must be imported fo = pei puspot ad un entender reosportation withing ‘Poul perod and without having wndergone any eubstantil ‘hangs exept dust non depredation, (6) Customs Broker rfore to any paaon who ism bona fide older ofa valid Coriicate of Roitation/ Profesional ‘Testestion Car nnued bythe Profesional Regulatory Board tnd Profesional Regulation Cmmiasionpureusnt to Republic ‘Rot No. 9280, ag amended, otherwise known as the “Customs Brokers Act of 2008", (©) Customs Office rfarst ny customs nsinistetive unit that inompetent and autbniod to perform llorany ofthe ‘ntion counerated onder cotoms end tarflaws (©) Customs Officer, as distinguished from a clerk or ‘employee efor oa peeson whowe duty, not being cea ‘arvol in nab ncles the eer of ieetionmperfrming {he fenction ofthe Bureas It may alo ofr to an employee thin npn a pei fiona the Bureau asprovided inthis Act (Customs Territory eles to aus in th Pilppines ‘where custome end tariflaws may be ened: (@) Bniry eles to tho act, documentation and proses of binging imported goods into the customs territory, ining ‘oda cain om fre zones; (@ Beportotion rare tothe st, documentation, ani proves of bringing goods onto Pilippineteitory; ( Bepart Declaration rfors toa satennent made inthe manner prose y he Daren ibe appropriate ngerie, I which toe pestons concerned indicate the procedure t be ‘hearvel for tong auto aun Yo be takan ox any exported rods en the pariculasof whih the customs adiinistation allege: (@ Plsile Clave set the power oftho President upon recommendation of the Nesonal Bomonic and Development ‘Rathoiey (NEDA: (1) ttncease reduce or remove existing ‘protectin tanifazeefimpet duty but inno cate hale higher ‘han ane lure parent (10039 ad valorem; (to entablish [import quote cetolan importation fay commodity at maybe noweeary aad (impose aditonal ty on all import not ‘hceoting ten oreet (0%) ad alore, whenoveroceeary, (0) Foreign Exporter eee tone whoso name appease ocanpentationaterting the expt of tho product tothe ‘Philipines epee ofthe snemucrare's name inthe invoit (9) Free Zone refers to ayia] economic snes registered with the Philippine Heanomic Zone Authority (PIA) under public Act No, 791 as amended uly chartered or lgaatod {pec commie one nd vopore mca Cart Foept Zo: ‘Bor Pain eeepat Zone Joba Hay Special Bomomic Zone and Sthieay Ponpet Ze unde eps At No. 7227, as aed by Republi Ae No, O400; the Aurore Special atnomie Zone Ander Republic Act No, 400, sc amended the Cagayan Special ‘BeonomieZone and Freepart under Republic Act No 722; the ‘asnbeangn Gy Specie Usvaomie Zono under Republic Act Nov teas; the Froeport Area of Bataan under Republic Act Nngtassandeushoterfrrpert ss established or maybe creed bylaw, (9) Goode sofort artis, wares, merchandise and a the ane which are subject of portation or exportation Shalsoquize (Importation eer to the ato ringing in of onde om foreign tortor ito Phisppine toritary, whether for ‘onstmption warehousing or admin as defined inhi Act (an) Freight Foroarder refers toa local entity that acts anacanointennndiary nd fot eanapart af pdsonbebalt tite len wathous snruming tho volo of cari, which con ‘Tap pevforn othe ferrarding onion suchas Booking cago ‘hace nogitating skh ats, preparing doeumeste, advancing ‘right payments, providing packingeating, sacking and srershousne, engaging as an agenbrepresntative of reign onvosel operating ae a common cacorcargo consolidator ‘medina master il flading es consignee of consolidated ‘Shipment, and oar related undertakings, (WD _ Intemational Freight Forwarder reer to persons eopossl fore asombly and consalitatonof shipments ‘ingleioh ad suming a moot canoe he falleeponsiiity for ‘Bnunerntional ransport feu shipment fm eink fesint {othopoint fdestination (es) Juriedetional Controtzeters tothe power and ih ‘ot tha Baron in exerssing supervision and police authority (ror all seas within the rediion ofthe Phlppine territory andoverall casts, ports sorts arbor bys ia aninland ‘gator wether navigable ora frm the (a) Ladgoment refer t the rogistation of « gods deciration with the Bureet, () Non-Veuee! Operating Common Carrier (NVOCC) sefea te encnly, whieh may ormsy nat own or operate a vest ‘avprovdes point toplat ero which ay ince several tools etransport andlor sndestales group age fles container Tned (LOL) eipmnta and issue tho correspooding transport doeument, Ouriaht Smug refers tant fmparting goods Into theoounty without eampet custome preibodimportation focumonte, of witht being learod by customs or other fegulatry gorernmsnt agoacis, fer the purpee of evading avout ofprnared toes das ad ether gveromentcharges (oe) Perishable God rfee to gsc abe to porish or ede tnt denelte prea inves Wile storor whith cannok ckspt without ges ispropsrtionae expeoe, which nay be prose, advertised andeoldat uction pom natin ifdeome resonable (00) ort of Entry refers to a domeats pert apon to bts domestic international tree, dudingyinal port afenty Aodaubportsofentr. Aprncpal por ofentry the chit port ‘oatey ofthe Cowtone Diseriet wheela ie itwated and is the permanent station of the District Collector of such por. BStlgonsc etry ereunder the adminitatve uration the Distt Caleta ofthe peinial port of entry ofthe Customs Dist. Port ofenty ou ued inthis Act hal include srporsot ent: (G)_Port of Discharge st cll Port of Unloading, safes toa lacs whore ees chp sircafr train unloads ‘apment Sem were tho wilbdspatshod otha eepctve © _Reexportasion means exprtationof gots which ave eonimported pe) Release Goode refers tas eton hy te Burento permit good underghng clotancs tobe plaed athe poet ‘pany enced: (Refund safer othe rotuen, in whale orn part of tise and ence pion goods; (eam) Security fore to ny fom of guaranty, such 8 8 surety bond, cach Bon tant ltter of seit or irovosble ‘Sc wena tna fanesonte (on). Smueeling fers tothe fauislont ac ofimporting any godin the Piippines or the ct ofosisting nesting, ‘Stuealng buying, ling, lposingor tansporting such gods, ‘Thaler sre bas oun talent imple, rie irantulent exportation of gods, Goods ferred to under ‘tin dofation aba be now as smugeled goods; (oo) Tasos refer to all taxes, ees and charges imposed ‘undo ie Act and sh National Internal Rovonse Code NRO) OUT a emended, snd acted y the Burcu (@p) Technical Smuggling safrs tothe act of importing goods imo the enonty Wy means of faudulent, feed ot Erroneous declaration ofthe goodet its natae, kind, quali, Gutter wher tb parye freduing or aveitng payment ‘Spresenbudeares duos and olor charges; qd Tentative Relea eofors to a cass where the scesneati doped and pending review, anmportar may put ‘tp acadh bood equivalent tothe dale and taxes doe o gods ‘plore the importer enn obtain tho relose of aid gods (po) Tranitrfersto the customs prosabre wader which onda nits niin farm, xe trnpaeted under eusomseontal ‘Bomone customs fos toanotiar or ton fee zone; naa mpet area fo caso lic, whichis tho fin ofboth Jrpertionsnd exportation: (4) Troveler fort any peron who tmporaiy tars ‘tho tsitny af a counayin which he ors does not normally RESStpomresion)orwholnses tht terry, andany person “lenvesthe testy of country inwhich or sho normally TEE pentane reedent) or who revurns to that terstory (Geturing eden) and (x) Third Paty rofere to any person who desley witht fe Bare or ondon bef senator ere, relating‘ TSlmportston exportation, movement or storage cfg’. ‘snc. 108. When Importation Begins and Deemed ‘Terminated. — importation begin when te carrying vee] {Srftentorbe Pslpino oor withthe nostion ownload ‘Bist Tnporiotion doomed terminated when: () ‘Tedutio, tas another harps dus upon the goods ‘nave bee pai or secure obo ped atthe port ofa unsas ‘Magoo are cs rm tie, tee and thes charges nigel porto withdrawals boon grantor (8) Tncase the gods re deomod fee of dati taxes and other hargty the poo have logally ef the uriaicson tbe ‘0.104. When Duty ond Tee are Due on Imported Gowda = Beco cero provided for this Ac ori bor ‘sales wenimorieint th Plipynes, lb cue a daty upon inortation, including goeds previously exerted ‘Som tho Pipes ‘aged tio, taxes and othr charge, shall nur logs intrest efewontyporent (20%) per ann cmputod fom the tlie of ial assent nda Section 429 ofthis Act, when. payment becomes dv and demandabl, The lagl ntret call [ikewios acer on aay fssor penalty imposed, ‘Uponpaysent ofthe due, texas and other shares, he ‘Barons shulen he necntaryrospt or documento proof af such payment. ‘105. Bective Date of Rate of Import Duty. ~ “Imported gots shal be abject oth import diy rales dee the applica tari bending cht are elective wt the date of {mpertetion or upon withienwal from tho warehouse foe Consumption, In cuss of withdrawal from free zones for {ntroducton fle castms aria the duty rte atthe Gn of ‘rth shallb apples on the goods crignally adie, (Whether withisewa ts orginalor advanced fem, ‘Incas of gods slat euetome publi auction, the duty tates atthe da ofthe auton call apply for perpoes of [plomeating Seton 1148) ofthisAct ‘106. Declarant. ~ A dctarant say bo a consignee cor aperete whois ha ight to dipose ofthe pods, The delarant ‘Shallodge a goods declaration with th Bureau and maybe (@) Theimporter, being the alder ofthe bill olading; ot 0) Theexparer, being tha owner ofthe rod tobe shipped outor (© Agurtoms broker acting under the sutharity ofthe mportrae fom aloldarafthe billor (@ A person duly: empowered to act ab agent oF torn nator each bolder. ‘neat tho consignee or the person who bas the ight to Aiopoes ofthe guoda ine jsical person, it may authorize & ‘Seepnuible cr ofthe empanyto sgn the gods dedartin as ‘sdarantonitabebell “The goods decaration submitted to the Buren shal be {Fhe dedarent or bya fceated customs broker: ‘Povided, That for importation, a transition period of two (2) Freed eflsciiy ofthir Acti ereby provided ing SARE hparacrah oft selon shall ot be Splenontod Beis Barus Ponidd, ura, That after two) years fro Ro Sbneiy of tie Act mabparagraph @ ofthis ection shal aesteG cet content with Snterational standards aod stars best paces, ‘Ste 101, Rights and Respnaibilites of the Dstarant the daar salle eaponsblefor the accra aft ods ‘Toe dclazant hall ig tho gods dearion, ven when ‘uss yc Hosned stone broker, who sal Likewise ign tho ood decaration. ‘Sue. 108, Penal for Revra in Goede Delaation, ~ ‘rears bil otimpoeeeulstansal penalties eres when ‘ToWOiie are andnertent end thre was a ravdulent indent ‘ar negence inthe commision thereof Provided, That {hbo to dsourage repetition ofeach ror, penalty maybe [mgood bat sell ate erosive. ‘snc. 108, Application of Information and Communications Feinaogy. ~ Ynorordunc with istration SisEatoe, the Daveau shall uullize information and ‘Seinanestonsteenaogy ta enianen customs contre and to Seeeeet cnt eectiv ond font customs operatins geerod {werds papeles ustoms envionment: “The Bureau shall communicate, exchange tl proses rote inline lated inormaton’n he atonal ant real Itvel for te efficent and prompt csacance of goods and ‘omuodities na eelogy-toutral and ave nature {Srbosneesindurse, and goverment. "The security of date an sommualsaton shall be in a anna that inns wi pple end internationally ‘opted sanarinon information secu ‘the Bureau abl Whowise include a part ofits estes sodpromse a esr prepareineassodocrrry planeta Sexi ey maining orn nb uli Forpurpote cents prsedares,cloetonie document permits lceoes or corteatoe chal be acoptable and sball Fave the logl efees, vay or exfroabiiy as any other Aocamentor nal writing: Provided, That when he prossribed ‘oguwnente ate daly complied wth, the Bureau shall: (0) Rosognzs tho authentic and reliability ofletronic dosament () Transmit approval in th form of eletronie data mesenger logon document (Require andlor scept parients and ion resis ackaowodging such payments cough epetoms using elstronic ‘tn messages or olostroniedacunents, ‘Thointroduction and implementation ofinfmstion and ‘communications taohoology shall be undertaken with due ‘tlaton wit diveaty fected parce and stakaboere ‘e110, Relationship Botwen the Bureau ond Third ‘Rarice~ Pantin nay tana barnes with the Buea ether ‘Race o through desenatd third party toast ontheirbebal ‘Tho carte raneations directly transacted by a party hall not be teabad lone favorably or bo wabject to more stingeat equremnts than thon tranwacted rough adorgeated hist ‘A designated third party shal have the same rights and “tipctione asthe daeinating party When transacting basins ‘ra the Barer, ‘Subject to the provisions of exieting Jaws, treaties, cxmvetionendintrnatnl agroments tn Svetary of Fane ‘Eitinak tho necenary qldelins forthe defined relationship ‘fae rons and third partis. ‘, 11. Jnformatonof General Appication Alas, docu inge, creas, somo and ordre ofthe Be ‘halle publihedn accordance with aw. “Tofster anime compas rope the Barns ball ee a cere septic eck reocainar openness oben enti intended rte ure ore ‘Sie chabe ren sno oany inetd omen. Any now infocraton, amendment or changes customs aw sdmnstative pooner or equroments al a fa a6 "ems voedilyavalate prior oitsofetve dts ct [plementation los advance notice spree. ‘0, 112. Jrformetion ofa Specie Notre. — The Brest shall provide infrstion, not ohervase confident fo the Surea'sinerl on oly relating tm epeciiemattor as may Derg iy aniataresiod party forlegtial ss, ‘the Bareaumay require tho payment of ereeonable ee snproviding exehinfrmntion. Thoroquested infos ball ‘etelosod within rossnabla time from the Sngof tbo roquet ndpaymeat ef to requred fe, ‘ue. 118, Dassion and Ruling. ~The Baroaw shall, consistent with etic 19020 ck eee inding and vans ‘fiton and rating tthe oqastofanintreied pay oo matize Devaining operation or exportation rods ‘on written aquest of tho intersted party, the Bureat all nti he pary oft desson in writing mith tho period ‘Specied in hie Act ot by repulatis, Shotld the deci be {verse tothe rogunstnginnooctd prt, the reagons there ‘tall indionled and the party shal be advied of the parts ‘abtatappeal. "The ruling an dsisionehallbezsudy tho Bureau win ‘ety (8 day Bom the eubision of he neceeury docurent ‘endinformason ‘S80. 114, Right of Appeat, Forms ond Ground. ~ Any pasty adverely affected bya deition or omiscionof te Bara ertsningtoansnportation, exportation, orang oterlegel ci ‘illve tho right appeal within own 15) days from respe ‘cha questioned dessin ar edo, ‘An appeal in writing hall bo fled within the period presuidintis Ader ropuationand eal aoc the gourd ‘Th area allow arosnnabe ine forthe submit ofeuppeting evidence tothe appeal ‘CHAPTERS ‘Tyra9 oF Iurozzarton ‘880.115, Treatment of Inporation, ~ Imported goods lllbn domed eolerein te Pilipino consumption when ‘he gooe decazation ix lcteoneallTodgod, ogee with ay ‘segue axpporing donuts, wit the pertinent estore oe. (820.116, Pree Importation ond Beporaton.~ Unless ‘theris provided bylaw ar opuation all gods maybe rely ‘poe into tod exported rm te Plppines without ned fo {Spprt and export permis, eurancsorlcenves, sete mporttin o¢ exportation. In cave of importation, PSonlaont equitnionts fcr arial ofthe gob rior '© ‘StiSrom customs custody sballbe allowed but only in cases ‘provid fr by governing laws crrogelatons Spo, 118, Probie Importation and Baportation The sasprtation enexporation th flowing ods re peat: (3) stn or printed goods in any form containing any snatcr advocating oF nstng treason, bali, Saurrectcn, ‘edn againot the govrnment of tho Philippinos, or forebls ‘SSistnnce to any law ofthe Philippines or writen o printod ‘Tetds containing any Uhesttotake to feof or nflitbedly {ifm spon any poreonin the Philipines 1) Goods, instruments, drugs end substances designed, intend or duped prods unlawful abortion ora sted ‘otter which siverins dscibe or gives dret ox indict BEeution whevo, how or by whom wolawfl abortion ie cated (@ Wisiten cepted ead, nogativos cr dnematgrapic ‘ie, photographs engravings, ibopraps, objects, paintings, {Trawings oF other representation of en obsoune or ianral charac (@ Any good manfactored in whole or in part of oa, silver r other poe metals alos andthe stamp brand or ‘Bark doo notional the etl Snenecs of uality ofthe metas orallaye: (o Anyaslteratid or isbn fod or ond fr hamin conmumplon or ny ulteraed or misbrandod dragin vison ‘televan laws and voqulations Intenging goods oa defined under the Intellectual Property Cote and relatedlaves ena (©. Alothr goede parts thao which mpotation snd ‘exportation are explicit probibieed by law or rales and ‘elatene laced the ompeteat authors. ‘00.119. Restricted Importation and Keportaton. ~ ‘Beseptwhon eathoriad by law or epson, ha portation ‘andexportaton of to flowing rostited oodsare probit: (® Dynamite, gunpowder, emmanitions and other roles, roams nd weapons cf wa, or parts thers (©) Roleta whoa, gumbling out, loaded die, mated cards, machinen apparstie or mochanical devise wsod in tnbling othe disibution money, gar, gatos or oher (ode when sch rtibution a dopondont on chane,ecluding JeSiptand pinball machines or similar entelvance, parts (© Loar snd eepetaken ict xcpt advertisment tase anit fess era: (@ Maniuans opt, poppies coxa eaves, basin cr ther narstsnor ntl drugs which ar or may haere declared habit forming by the President of the Phipps, ar any fexnpand, anstactred lt, erativo, erproparation theo, ‘nome when imported by th govemmeat of the Piipines ot ‘thy peuon duly athorind by te Dangerous Drogs Board for ‘modal purposes; (© Opium pipes or parte thereof of whatover atrial: (Any cthne goods whoes importation snd exportation are "The nutrstionta import or export the above sated gods hal dude the estes on thir rani. (CHAPTERS Rue Constance ‘30,130, Rlif Consignment. — Goods euch a8 food, ‘noticing equipnen snd mates far ehler,denaied or eared, ‘Bgovermentnetttions ond acredind privat ents ee (28GSttln toor use of tm ofenamitne hale treated and (teed srrllf consignment. ‘Upon declaationof stato calamity, cleranos ofreist coosignmacat shall be a matter of prcity and eubjct to 8 ‘Spl custome procedare. ho Bares shal provide fo: (@ Lniing of « simplified gods destaraton or of & provicional rnamplee ges delration ses fo completion fee dasaretion within especie period (Lodging, sopstoring and checking of tho goods lca sion anceupporting daenantsprneto the arivalathe [ood end their lense upon aesival, (© Clearance beyond the designsied hours ofbusiness or sway fom exdionaeofoes and Waiver of any corresponding ‘Sarees and (@ Rxamination andlor com exertional cease. of goods only in ‘the Department Fiano (DOH) and tbe Deportentof ‘axial Welfare al Development (DSWD) abel sty isu the ‘us and regulations for tho mplomentation ofthis provision. rossi ‘Skins thei shal bs empt fom duce ad ax, msn onsav oF CosTous HAPTER (Gey. ADastneamiON ‘S82. 200. Chief Oficial ofthe Bureau, — The Buren shall be headed bys Comsmisioor and salto sited by at {east pur) but ntanore thane (@) Deputy Commissioners “Tho Commiasioaer salle appointed by dh Proddont ct hePhilippines ‘The Dopity Commiasinor hal loobe appintd by tho rosidnt and at ast majority of whom shall come fro the ‘ankeafthe Barca ‘re. 201. Foware and Function ofthe Commissioner. — "The Contssoner ball eve te lowing powers a funebons (@) Bsclusive and original jrisditon to aterprot tho provisions of this At, in elaboration wits othr relevant rvemmontngsnce cn trea by Uo Secor ofan, ) Bxoreise any customs power, duties and functions, Aiea incl: (© Reviow any action or dossin of any customs ofc pexfrmed paras se provisions ofthis et (Review and decide disputed aseasmants and other -matier related therete abject to seviow by the Sereary of ‘inane ad exuive appellate juiaicton the Court of Tx Appeas(CTA), (Delegate the pomars west under this Act to any ton olor th he rank ogulvaent to dvisionchi higher, ‘xcept forthe llowing powers an neo: (9) Promulgtonefvalee and roguatons (9) Taouane, erection or odilestion of ruling: nd (@) Compromins or abut ofcutoms obligations © Assigamont or reassignment of any customs oflcsr nbjot othe approval of th Sesrotary of Finance: Provided, ‘That Distt Cllectore and other eastoma fiers tht perfor, ‘Tocement fintioes shell net remain in the same aren of ‘Signmensfor moro than tres (years; aad (@ Pecfom oll other dutin and functions a6 may be soceaaty or tefl implementtion ofthe Act and ther Sista elated as ‘320,202. Pametons of the Bure. ~The Bare shall exerci felons dios ad inion: (@) Assecomont and aleton of customs evens fom Anmporte goose otor de, es, harps, fines and pense ‘curingunder this Ac (0) Simplifcation and harmonization ofustms process tofaxitate movement ef gods in international esd; (@ Border onto to prevent entry of smug gods (@ Prevention and aupprssion of amugeling and other custome fraud (© Factitaton ad eccusity of international trade and commerce through an informed compliane rogram; ©, Supervision andoontrleverthenruno anita ofyenele and aicra engagedin foreign comers (@ Supervision and control over th handing of faneign ‘mail sriving inthe Paiipines forthe puepie of coliacting ‘ovens and preventing the ear ofeontraband 4) Supervision and coats on al import and export ‘eatevs,lndod or stored in pers elrports,trminal flies, including container yards end feight atonsfor the protection cof government revenue aod prevention feat ofcontabond: 9, Conduct compensation sry with the ood view of evsloping nd recommending tothe Prosidont a competing ‘impersation and remuneration ayer to attract and eetain Iighy qualified personnel, while ensuring that the Bure, remains financially sound and astm, @ Baan fescue ogi jsaicion over frature cue under this ct at 8) Enforcement ofthis Act nal ther awe, ule and ‘regulations elatedtacusome administration, Ste; 200. Ansuot Report ofthe Commissioner. — The Commissioner hall ube tthe Prosident, the Congres ofthe Philipines andthe NEDA an naual report ont performance ‘ofthe Bureaa, onor bare March 1 ofthe ellowing eat ‘Sec. 204. Promalgation of es and Regulations. — The Comizsoner, subject tothe approval ote Sacrtny of Finney, ‘hall promulgate rales and regulations for the enfrcoment of thie Act, The Commissioner shall regularly prepare snd publi ‘an updated customs manual, and th rlee, epuations and Aesisions ofthe Bureau The Comlssoner shall rma the Congr ef th Philipps ae NEDA aT Commision vith electron copis of dapartment odors smite odes, ‘Srelars, and rales and regulations promulgated pars © ars {800.205. Copies of Goods. Declaration, — The Commissioner hall rgulrly forse NEDA, tha Piipine Sttistios Authority PSA), tho Burau offered Revenue (2) andthe Tarif omission electronic copieacf ll cate ood Aledartio pescensed and dlearedy the Baron. ‘Upon quest she Tarif Commieson hall have aoe, and the right be Mraihod with copie of liquidated goods {elaration and oer dooumentseuparting the ond elation ‘finaly Hodin the Commision on Ait (COA), For this purpoo, the Bureau shall msitsinelactonic ecoisa pod dacaraon ander docnts uporting the ‘ecaration ‘cuarren2 ‘Casrows Diertiers sx» Posts oF ore ‘0.206, Customs Districts, ~ For administeative purpnees te Phiipines sll divide ine ab many Customs Distlte ae nocestary, the respective limite of which may bo changod from time to Une ty the Commision, with ‘Se approval te Seortaryoffinane, ach Customs District shall be supervised by one (1) isso Colstor, aecntal by amas Deputy Distt Colts fa my be nooeery. The cole of the loeaton of « Distt ‘tie te business haar athe eating pattora cere, hall ‘bebosed on the parGcularroquromanrs each iti. ‘0.207. Porte of But. — A parts of entry shall be under the supervision and sontrol of « Custoana Dstch District Costar shal be assigned inthe principal ports of fntey wall a Deputy District Calletor may Bo esigned 10 ‘the types ports fant. ‘The peinipal ports of nity shall bo Inctodin Apa, San Fernand, Manila, Manila International Cotniner Pore, Ninoy ‘Anuina international Aizor, Subis, lak, Batengas, Lega, Tote, Cobs, Taleban, Surigse, ugayan de Oro, Zamboange, Dave, Limy andsuch otherportsatimay be ceased pursue othe Act, Fer tbo eesiveanoresmint ofthe Bures'fnctons sn ‘without hampering harness and commensal operations of ore, en ports and export authorise and private pores ad 2 sh provide tbe areas fx xian and ‘Bee ast equa fclcharg wit eiiteesad Sears nao wih peta pore and aport operation, ‘te 208, Power ofthe President to Open and Close Any ort, Upon te scompendation of the Secretary of Financy, ‘he President may opon arco any por ofeniy. Upon coware fa port fet, the exiting personel shall bo reasigaed by {he Commiseioner, sxbjot to to approval ofthe Seerstay of inane ‘0,209, assiimentof Customs Ofcrs and Kmploess to Other Datos. ~The Commissioner with the approval ofthe ‘Seeetry of Finance, may assign aay employee ofthe Buren to any pore service, diinon oe oes ofthe Bureau wikia ‘RoBuceate stating patten or organizational stewcire, of {hay nasign any employes other duties: Provided, That such ‘Tleument aha tfc the employees tenare of fics no ‘teat in a change of satu demotion in rank andlor sary edaton ‘210, Dusie of the DitritColetor, The District ‘cater hal ave tho flowing datisin their asigned Customs Dist () Bavure entry ofllimported gods atthe customs fics (@) Provontinertation and exportation of prebite goods (@ Bowe geloomplianen routed ons nd estate ‘he ow oflesitimato trad; (Roaming classy and vlueimportd goods, (6) Aavess anole duties, tes and other charg on Sport gros (@ Hold end sspoen imported gods in acordance with thins (Prevent engating and ether customs frauds and (9 Perform other necessary duties that may bo asigned the Conunasone fr the flav implementation ofthis Act. Sabjact to the supervision and contol of the Distxet otek, the dati an feneionf the Dstt Callecioe ay tedslentd tothe Deputy Dit Cllr ho Deputy Disc Collector sigan ta suport shall be wader the supervision [sndeontol ofthe Diss Clete ofthe xrespnding principal pet 886,211. Temporary Succeeion of Deputy Distriet Cotton n Posen of Acting District Collector. ~ Inthe bees te daaiity of Distt Collector or, n cave of vacancy, the Deputy Dierict Collctor call temporarily dlacharge the Chote Disa Cor. Should thee boo Doply Distt Caller, the District Clleetor shall dosgmat, in writing, ‘ enion rushing custom ofene to temporary orion the ‘utes te Distvice Cater. Incasthere are we @) or more Genie runing estome ocr: nth qual length of service, {drawing of bts ell be undortalksn. "The Distest Caloctor {hal port the designation #0 the Commissioner within testy sr (28) our afters designation. ‘St0.212. Records to be Kept by Customs Offers. — Dini Colotes Deputy Dist oles and csoms fos toting in ach apactice met maintain permanent record of ‘ical teanesctions and Sura-ovor all records and oficial Dapors thc espace roooesoror ater autboriné ofl "Pie records aall be ede evallabl for inspeston by other [horned ofBilna the Bure, “roquired, th Diss aletor shall af th oficial dry seal of the Bursa on all documents gd records requiring stheteston 20,219, Reporte of the District Collector to the ‘Commisioner.~ Tha Dieriat Collector aball report to the ‘Commissioner any probable or initatothibgation within the Customs District and bal submit regular monthly reports on i itr eransecsions CHAPTERS. [Bxmese oF Pou AUTHORITY Se.214. Persone Buarising Police Authority, ~ For the effective implementation of hi Act, the llowing persons ‘re athoraed tole search cezuo, and asec Oma of the Bureau, District Collector, Deputy Disc Cletos palin officers agent nupectar and gard ofthe Bursa: ) Uponauthoriaton ofthe Comaslssone,oflcore and members of the Armed Force ofthe Philippines (AFP) and ‘allonallaw enforcement geno and (@ Ofte HMR on aleassfaling within the repair pesfrmanes oftheir ti when payment ofinarnal events ecard, ‘Allott sutherzed bythe Commoner earn poo suthorty ball tll tines nent with the Commssiner. Ged exined by deputiod efor pursuanttnthissoction sallbe phy turned oer immediatly tothe Bure, ules or thie purpose, isin das chal eloarlyindisat the spel nanse carrying ot tho mission andthe tasks tobe caved oot ‘Subject tothe approval ofthe Seerstary of Finance, tho \Comminioner shall defies tho spo areas vod, provedurer and conditions governing tho exersie of tach plioe authorty {nleding custody and responsibility for the sbized goods. ‘The rales and roqslaton to ths lle hall bo furnished ste ‘mcarad government agencies and personne for guidance nd ‘smliana ‘All sires pursuant thie eoton must bo efbetad in accordance with the provision the conduct of woizure ‘roveodings provided fr in Chapters 3 aod of hie XTofhis Bet ‘820.218, Place Where Authority May be varied. ~ AL _poteonsenering pain sual decribed inthe preceding ‘ico shal ely exerie poate within euatons promos ‘rovied orn Seotion 309 ofthis et, ab within tho limits of {ho authority gantod by the Crmiesioner. ‘rt nd sirport stort nal peta ofr ball ride sthosinod cnnteme offices with hampered ace t all ‘prone within ee adminiertve jurado. ‘0.216, Bsercise of Poze of Seizure. ~ Any person xendsing plea toi under hc aso power a dy feraeie aay va, erat, cargo, goods animal anyother ‘movable property when the ae subjoa tofrtare ce when they ae eubje:t ofa ineipesed under his Act ‘6.217. Duty of Ofer to DisloseOfficia! Character ~ Por the proper exorcise of pice authority, any autherzed Serton shell inns tho nature ofthe authority upon boing [evctoned atte nef oxeriethereaf and shall exhbie he ‘hrsepondingwitten author osued bythe Craisioner. ‘$00,218. Authority to Require Assistance and Information. ~ Any pert exsrisng pois authoaty may emand th aseistanee of and request information from the Philippine National Paice (PNP), tho APP and oter national Inwenfreoment agensce, van necossry, (ocak any search, telaare cr arse. Teel be the duty ofeny police ofcer and ‘her nalonal lay enforsoe to give euch lawl assistance ‘0.218. Authority to Enter Prperis,— Any person arising pain auton may at any tne, ener, pass havarh, ‘Sec.220. Authority o Search Dwelling House. ~ A ivollng house nay b entered and aoarched only upon waxrant ‘ued by aditdge of competent cour, tho wera application ‘hereon showing probable cnuse and particulary deseibing Ce plac tebe cuarhod andthe good tobe ind. ‘0.221. Authority to Search Vessels or Airrofs and Persona or Gade Conveyed Therein. ~ Any person exarsing palloe authority under thie Act may bused inspect, eonreh find examine a vere or alerat and any container, tual, ‘package, box or envslops found om beard, and physically earch and examine any person thorcon. In caso of any probable violation of this Act, the peron exerting plice [ith may sso the gods, vel, cra, or eny pre ee. ‘Such pom to tach incadee removal of ny flobttom, partition, balboad, or ay oer obstruction forthe purpose of ‘ooterng any coneaid dual or frstable goods, "The proceeding hori authorized shall not gv rie o any clsin or damage cased oth gods, veel orsreraf unless ‘her ie gross negligence or abuse of autor in tho exorcise three ‘880,222, Authority o Search Vile, Other Caries, ‘Ferena and Animale. ~ Upon onscnabl cause, sy person, ‘rovong pls authority may open and examine ny box, {rank eneelons or ther ostaizee a urposos of determining the proenoe of datinble or probibted gods. This authority {chor th oarcorveponee sed fr the anspor of hua ‘stain and oad animale. Sach awocly Wkewis includes fhe power > stop, search, and examina any vokicl rears, pereonor aninal uspeced of holding or onveying dutiable or probed god. ‘880,228. Authority to Searoh Persone Arriving From Foreign Gounirice. ‘Upon reasonable caus, eevolos avin ‘one ign counties tay to sbjoted to earch and dtenion Up the customs afer. The dgnty ofthe person under arch ‘Sul dototsn hls repeted tall tinea, Female inapectors ‘Bey be employe forthe examination and svorch of perans of fholeorn ex $00,204, Power t Inapect and Visit. ~ The {ope orshw th couce oth goods nd th payment of din [tnd taser theron: Proud furter, That when the warrant ‘inure hasbeen inane bot subenqunt dacumntsprovonted ‘Tining proper pment ae bund ta bosentan inorder, ‘Dini Calne chal wihin iton (15) day fom the et fe ction to quash oral cha warrant omas the immediate feleece of the goods suized, subject to clearance by the Commissioner: Proved finaly, That the release cereal sotbecontrary tla. mau Custos JumsIcrIox Axo CUSTOMS COWTHOL, ccuapren1 costars Jowsicr08 ‘820.200. Custome Jurisdiction. — Yor tho effective lnaplemeniatonct he Ac, the Bare shal een ution fer all ens within Philippine toritary aud all bets ports, imports harbors, baya, rivers and inland waters whether “nevznbleer not om Use sea end any moans of conveyance. ‘The Buassshll pureus imported pods bjt to ciao turing transport by land water end air and el exercine Jatin ee moy be ecensar for the eletive enforosmentof {Seder Whona veer aiteraft ecames eae tsizare for “lolation ofthis Acta purautof uch vessel or aierft which ‘Dogan within he tevstoril waters or er space may conus yond the ain and tho vets or eircraf may be seaed inthe High eos or international airspace, cHAPTER?, Custos Como ‘sre.201. Customs Controt Over Goods, ~ All goods, nadie meno rnp entering ong cms “orto, egal of whothor tg avs liaato tes tae, ‘Shs sec fo customs contol earre compliance with {hi Ae. In the application of curtams conta, the Bureat sl ‘maployauli-baeed coneols sndisk management yee, we ‘Snbmation othe fila extn? pole, endadopta compliance ‘monmurement teategy to supp riak mansgemenk ‘The Buren shall seek cooperate end conclude taal udministeative seistance agreoments with ofr customs ‘Uiministatioastoenbanaecustomsenatro). The Buroawaball Consul, coordinate, and comperate with other goverament opulatary agencies, foe zones autho, and the customs ‘Rateboldonsingeneral ta eabance customs conte. suc. 902. Enforcement Fort Rguation of te Baro of Quoentne ~ Cusco fica enploen salloerte Loree ern eateries eration rome e Seacoast scented wih ators ‘fehpping en nevienton |S80. 903, Control Over Pramices Used for Customs ‘te. 904. Power ofthe President to Subjet Premises to Customs duridiction. ~ When pubic interest requires, the resident may, by exoeative order, dacnro any pie what landing ples ndastructury,stroet or land, inaay prt of entry Linder the jurisdiction ofthe Bureau ab may be nosssay, ft ‘Ststms purpose andlor to torn» porto teminal operate to traneforoverstaing cargoes inan inland dept or terminal. ‘e308. Treapase or Obstruction of Customs Premises. = Noperoonshallentr or otstrust scastoms ofie, warehouse, ‘or, sieport, wis, or thor promis ude the contre ofthe ‘Barcau without pir author. including the test orlleye ‘whore has fas aeloeted |$50, 308. Special Surueilance for the Protection of Cust Revenue ond Prevention of Srugging.— The Bares Sal oduct survelllancs on yeaa oF alrrala entering Philppins trary andon parted goede entering tho customs ‘iis: Provide, Tat he funciona tbo Philippine Coast usr ‘prevent endaupresthodigal ety ofthe goods, emling fan te proper suralllanc of veel entering andor leaving ‘hike eran 8 pen Repub ct Ns 9980, other owner Pn Cot Gat Lawl el ne tobein ‘te. 307. Temporary Storage of Goods.» Subect to the sale and sguiation tobe anud by tho SoorotaryofPinanee, {ho Commissioner shall ertabih aston: fr tnporary storags ‘ofimporte prio goods declaration in cae of abandoned or rerataying goods, ome Inegomr Cuansvor xp FoRMALiris cHaPTeR1 ‘Goons Dectanarion '88¢-£00_ Goode to be Imported through Customs Office = allgonsitmpactad nt tho Piipines cell bo ented hough ‘Sesto office sta port of ete, oF may be adnited to or ‘emoved fom afte ane ae dened ins Ac, ast case may be Se. 401. Inporttions Subject to Goods Declaration. ~ ‘Unles terie provid Soria tha Act lLimported gods shall be ebjet to she ledgemont of «goods dedlaration. A goods declaration may bo for consumption, for exatoms bonded Srazehoasing, fr adseiein, fr conditional importation, fr ‘iste transi ‘z¢.402. Goode Declaration for Consumption, ~All ‘ode daciaration for consumption call be cleared Ghough {Pommal entry process except for to ellowing goods which ‘hal be eare eough informal entry proot (Goss ofa commensal nature wth Froon Boned GOB) ‘or Free Casrer At (CA) value floss than fy chonsand pesos (000.0, very tres (3) yeas alae sho etectvty ofthis ‘Acthe Secretary ofPinanoe bal aut hia ax provided ‘erin tits proven ai, ssing the Consumer rie Index (CPD sspubished by the PSA; and. (0) Personal and Bousehold effets or goods, not in ‘commer quay portodin a pasconge bags crm, ‘Tho Commissioner may adjust the value of gonds of ‘commer nature that shal bo clared through an informal ‘city pores withootprejudio tthe pore adjustment period Sneubparagraph (0) ofthis seeson. _Allimportations entered through famal entry proces halle covered letter fered or any vortable commercial {Tonament evdensngpaymentorin aves where thre ino eae ‘Beexport by any comercial document inating henner val ofthe gods, ‘tc. 402, Provisional Goode Declaration. — Whore the pose ‘80.420, Conditions for Kuamsination. ~ Puro to snterstonllycxepted standard, th Berea my adoot Soctntroste examination of goods such a the we of 489 ‘packins Physi examinaton ofthe goods hale conte wes: (0) in alecced by the Comamiasioner on czount of « Aocogtexy infomation (6) The goods are subject to an Alert Ondo sued by compatent aunty (‘The goods are slacteoalcalysslosted for physi amination; (‘Tere are inues aad controvesig surrounding the onda felaraion andthe prt learanee Prosar (o ‘Theinporterordecarant segues forthe examination tbo goots, “The Comaisionse may exompt fom physical examination he gots uthorangeoscmic operators of those provided ‘Sor any cnsting ead station program ofthe Duress, Psi examinatin, when soquied shale coducind inanenpoditious manner, anc Ant, Dusen of Customs Officer Tasha fo Examine the itd sade ho cxaintion, aseiientin, so oo pero go ocusts for sal: (9 "Toxecampleslthe imparted goodsforexamintion oe eboratry apap when De; @ meqrecspt frase taken anttaine ding cexaninationsand arnt be dhe ben cel Sr ca oe Neen wanton seinen a ‘aitueon the part ofthe cactms cer fo prior at ra i he ponaand accordingto Seton S10 e Sav ofthis At. ec, 422. Custom BapanceeContiting Charge oe ont eaten hal befor tho sessan ofc Genie eworan, abject 0 Proper sesouning meer eps eed he oct Seof de ond er ner? CT alin orate nde a Sal const «Heo ‘CHAPTERS sons xD RELRASE 00.424, Duty of Customs Officer Tasked to Assert imported Goods, ~ Por parpasu of easoning dies and taxes tn tpertel gods, the cutome ofSce shall asi, vale nd ‘otermine the duties and taxes tbo pu, The cusoms ofoee ‘Sl prepare and suum azeasemnt coport ax etablised. ‘under ht et ‘Src. 405, Tentative Arsessment of Goods Subject to ape Setement~ Asgsezeat cal bo deemed tentative f ‘outs and ee nally exer are apa y the morte ‘Thnassoomttaallbe competed upon inl eujustment based nthe tari rlingin ease efclanontion depo thofiral {teslton ofthe rote cae involving valuation, rdsof origi, ‘other castoms aos ‘TheDisrot Oslastornay allow the rls ofthe imported goods under tent assesment upon the patingat euiint ‘Sozniylocover the ppicble dutns nd tax equvalentto th ‘incu that is dinpated, ‘880.498, Tentative Aaseement of Provisional Goods Decoration. ~ Aasceement ofa provisional goss declaration ‘hall dermedbenttive atch sasmen! thal bo completed “pon foal eadjstnent and esbinsonby thodedarantofthe ‘hatin matin or daumenttion reuiedtocomplete the ‘delartion within he peeiod provided in Section 409 fthis Ac, ‘ue. 427, Readjustment of Appraisal, Clasiiontion or Return ~ Soch appraisal classideation or return Sally assed upon and approved or moded bythe District Calects, ‘allnotbe altered cr modified any manner, exept ( Witsinone (your ater payment of the dio, upon. statemoetof eso in coemty with Section 91 ofthis Ack a8 Snproved by he Dist Calor (@ Within Steen (15) days after such payment, yon eauett far teapprsanl oe relacaiiation addoseed to the ‘ommiesioner bp the District Calactoe, if to nppraial or ‘Sections doamed tobe oe opens or otra or (4) Vpendemandy the Cmmiaone after the omgleton compares auditin atone with he provisions ofthis Act 300.428, Asessment of Duty on Less Than Bred ‘Yiu Duty shall not besos in ay coe upon a amount [er han heer ai, eleas by drectonof the Coneniaionse ESLzS en the porter cerca at ho ime oferty thatthe ‘Secale ebieher than the dtale vale od that goede careaceedsnorder set nereasee mad by the appraiser {nvumila nse then ponding reapprisement: andthe lower ‘E.Scmment chal be allow onl whoa the impor’ entention ‘SEEESci lp a desion, and chal appear that such action eine importa waa taken in god fu afer du diigone ond Iau. ‘0,429, Final Asoseement.~ Assessment shall bo oom final iften (8) day after secipt af the notice of ‘SSoeament hy toimporterorennsignes ‘sre. 480, PeridofLinitotion. Inthe absence fut andwhon te gos havebeen Gal aseeed und eeleased the ‘scien cal be conclave upon all partes three (years {fom the dato of final payment of duties and taxes, cr pon ‘nipeton oto pot dearasne ait Sno, 481. Reloes of Goods after Payment of Duties and ‘Tess, = Goode delated sll berolnend when duis and tne res Sahar tl charges have boon paid or evcured and all the ‘inom awa rule ad rogulations hare been complied with ‘hen the Buresureqtze laboratory analsiof samples tad vein decent expe ec, may elas ts Sar afore th rvals of uch examination ar known aftr osungfeaicent ecuty by the dosarant |Su0. 482. Raleasoof Good tthe Halder of Blof Laing ‘or Airy Bil. ~ hay oust fer who release god othe ‘Siaeonesorlawl older ofthe blloflngng er sir ll zall ‘ot bs iablfer any dee orierularty ine nogsttion nls ‘he eutons ofc haa nti ofthe defect or irogulaty. ‘S80. 489. Release of Goods Without Production of Bill of Ladingor Aicoy Bill. ~ Nocastors ofice shall eens goods to any perm without the submiaion of tho bil of lading oF ray tll covering tho goods except on writen order of the ‘ati or agont ofthe vera or azeraf in which cae neitoe the government noe the custome offeur shall be bald able for any damage aisig from wrongful release of the goods: ‘Provided, That when te release of goods it ade against euch tle order, scat fer bal egure the mission of eopyfthobil, ‘Sun. 484. Release of Goode Upon Order of Importer. — ‘Animportarmayizswo a written cthorztion fr te rlane of {ods eared laa boaded warehouse t another pene. Sch ‘Rthoranion all not rtior th importer fom ability forthe ‘Seer, car and othr charge dn he goods ules Ce pesen ‘owhom the eleaso was authorized asses such habity ‘Soa, 495, Withholding Release Penne Satisfaction of Lien, ~ When the District Collectors dy notified through nwt order ofa competent court fl for leigh ghterage ‘ce ganoraleverseo upon aay inpartod gods theistic Collector ‘hal withold tho relone ofthe goods ules the aim hasbeen alder cured. I ego ef disagreement, so District Callstor ‘ay relose tho good after payment ofthe eight and hers due onthe quantity cr weight landed a actualy determined. ‘$80,496. Fineor Surcharge on Goods, ~ Goods subject ‘any fine orsurcharge shall boraeseed oa fer tho payront ‘ofthe fine or surcharge. ‘OuAPTER Sci ProoeuEss ‘ue. 487, Troseler and Passenger Baggage. ~ The ‘Bureeu hall rovde simplified customs prooedurfor traveler ‘tnd baggace pocesing baat a ntormatons agreements ant ‘tatoms best pacts ‘Traveler challb permit to export gods orcommersal ‘purposes, sject to ompliane with the nocseeary export Ennai and pemont fort dation taxeonnd charges if =. ‘800496. Postal Item or Moil. — Poctal itn or mail hallinta snd pares as deveribd in intertional precise and ageetertn ros the Atwa th Univeral Postal {non AUPU}, sere is fs, Amplified procure sll be nee in the learance of posalitomet ma nding heclloton ofthe appiae dues od taxa on aochiters oe gods ‘When all the infarstion rogue by the customs are salable in the special dcasation form fr postal iter a= Drove inthe AUPU or similar intarnational agreements the [peal delartion fea: and supporting dcaments shall be ‘ho geods declaration. However eeparate goods dedaration ‘hal be rogired the flowing (©) Goods whose value fal within the level that the CComunssionor hae detested to bo taxable and thus must be ‘oveednya gods declartion; ( Proititad and regulated goods, (© Goods, ha eportatin af which must be cextid: an (@ lrmpotad gods under a eustome proedare other than foreantampin. ‘e409, Bxpree Shipment, ~ The Bureau sallprvide lopli onnamsprosderbavedcasvornatonal tnd Sind custoae best practices fr air chipments considered timesensitve and rguiring prewrsival earance. Exprese ‘shipments of cccedited alr exprees cargo operaars may be feleasod prior othe payment ofthe duty, tax and ober charges Ghonpostng ofa suffisant cca ‘Sto, 40, Establishment of Advance Customs Clearance cand Controt Progrom. "Tho Bureau may establish ard {Implenteatavouatary program on udvance customs clearance ‘edomitel onsniainetied cageet. Tho dota ofthevlanary ‘tdvancecuttoms clearance sll bo subject fo the rus and Teeulations to bo Sreued by the Bareaw after contig the ‘cesar pub asrings and consltations with ths enoerned. cere. meV ‘Expomt CLRAnAne aN PORMALITES (CHAPTER. soon CLEARANCE AND DecLanamon ‘30.600. sport Declaration. ~ AI goods exported tr ‘the Philippines, whether subject oexprt duty o aot, shall ecazed though competent customs ofc through anexpart ‘Geclratio, daly signed eestronieally or otherwise by party snaking the deletion. "The destin ofthe gon in the expart dodartion must contain ficient end spc iefaraation br tts pape (hellafirthe proper taluation and dassiistion ofthe gods Seo, 601, Raport Froduet to Conform to Stondard split rads =f ‘rade eatablishod by th goverment. The packaging fhe sid ‘Foods call kewies be lnbled sed marked in acordance with stated laws and vgslations. Export deelaration may aot be ‘ranted reo vesting te aforementioned requemnts, ‘su0.502, Lodgement ond Processing of Export Declortion, ~The Drea shall promelgate rule and Pistia to cllow manual rnd electrons ndgement and procensag efi expert declaration ‘$0,508. Rule of Origin. ~ Pursuant othe aplinbe les forigin the Barons or anyother dasgnated goverment ‘yong may determine the orga of gods fr export an if SEproelas, insur the ovrrespondig certifiats of on ‘lowovee the export ma adopt a elfeorifistion syste: Droit, Tat its dy actedited by th Buren o anyother ‘thored govern agen. mew ‘cons Taser avo TRANSSHIPNENT cuarreR 1 Cuero Tens ‘820.600, Customs Transit inthe Customs Territory. — Contone tenn within th customs tet salle alowed {oda cept tow ntnded far eonmumption tobe eenspored Slows: (@) From port ofentrytoansthor part est asa pint ‘routght exportation: (From port ofentey to another por ofenty or iland casts office cS (6 From inland automa office toa por of entey a8 eit point ontiebt exportation and (@ Prom one post of entry o inland custms ois to nother pt ofenty or inland cstome ofc, A transit pormit i equied for goods transported under ‘estos tanatt Homeve, eer of goods icustome transit {fom cas mane of transport to aasther shall be allowed: ‘Provided, That any custome ea or fasting isnt broken or ‘aera, “theparty reponse for the compliance obligations Senposad om eartoms tana shall enero that the goods are prevented intact aid in dae oxen at th custms office of ‘ination Pus nomi with cemented clipans ‘eke fir to flow a preceiodinerary or period for “lelvey ofthe grade may imnocatlysabjoetthe gods tothe ‘Srmmpoing dates taxor and other applizale fines, penalty, sodcurcargss, ‘880.601, Duty and Taxon Goods Intended or Transit. = ‘Tranat gods adaited for storage in a eusiome bonded ‘paren, ror utsight exportation th port detinaton (Grinland custome offer and goods intended fr rani covered tp Hepabie Act No, 10668 there koownas An Act Allowing orsign VeoolstoTranaport snd Cz-Lond Foreign Cages far DomorticTranthipment endfor thor Purpose’ chal nt be ‘uj to th payment of toe and taxes at Uo por of etry: Provided, That any conditions and sovarity required by the ‘Barons are comlio with. ot ayn nd oer goatee forests ranst ot everett immediately pressing paragraph shall, ‘be set to tho payment of duties and taxa at the port of| dichare, ‘0.602, Carrie's Security, — Cosine that transport imported goods Ua shal be placed under caste tran fem 8 ‘pot ofenty to other port, thal post gonoraltrapporttion curity smountng tat ast fy thousand pesos (80 000.0) Such sousity shall nsare the complat and ummediat delivery ‘goods toto castome ofcer at opt of detnation and the payment of perunont custome chargoe and expenses and other {eater nee, The amount of tho security maybe adjusted by ‘he Comnissionr, upon approval ofthe Secretary of inane. ‘609. Customs Tramsshioment, ~ Goods admitted {or tranesipment shal ot be subject the paprent ef tne land lane: Provided, Tat tho gorde dedaeation for coos ‘roushipmentpaticlarly neato uch star ofthe goods, fatyuppored by conser ortrangportdoament cr evens savoqurd by the Buren, Goods for ennathipment must bo exported from the ‘itppinee within thirty (0) daye from arival heret The ‘Comlaniour may allow an estnsionofeuch period fer the ‘stabishment of vali reasons. ‘80.604. Goode Entre or Inmate Reesportatin.— ‘wher an intent eresspertation ofthe oats insown bythe il ‘rindi. nvezo manifest, pode etisfctory evidence he ‘thle ofa prt of bill enepesig not lus then coe package Thay be enored fr inmedinte rexportation under vou. {Tus Dietot Collet sal desigats the vss or siren (which the goide are lod constructively aba warehowse 0 [late te diet entra tha godsto the exporting vel or eerste ‘Unless appar in the Bll fading airway Invoice, manifoe, or other aataacory evidence, that goods telving inthe Philipines are destined fr ransshipment, 0 “nportation thereof wil be permed extopt under entey for ‘hmediat eesprtation andar ouficent sent fash amount ‘altos enorained dies tazesand ofhor charges ‘Upon he rexportaton the gods, andthe production of prof oflnnding end the finite athe Philippines te sect llbereeased| msvt ‘net Dove aN TAX CHAPTER 1 Basi ov VauAmON ‘80,7100. Sequential Application of Valuation Methods. 7 rd sabe alaednexrdanc with he eins ‘Gt Sortion 101 of this Act whenaver tho edition presenbed oreinare filled, ‘Were tho customs value cannot determined dor the ‘provision of Section 70) hin Ast sito be dtarmined by, Procodingvequantially through te cuceeding sections hereof {athe ft euch eestor under which the custome value can be {etermioed Exonpt as provided in Seton 7 ofthis Ac, itis Gly when the cutee valve canaot be detrmiod under the provisions of patcularscton thet the provisions ofthe ent ection the coquonc canbe used Ifthe iaporter door not request tat the order of Sections ‘04 and 106 of this Act be tevernd the normal ender ofthe ‘egusnoe nt ie flied. If th importer oo roquste uti {impale to dtarine ths estome val ender Section 706 of {Hao Act, th custome vl abl fe dotermined under Section ‘08 Wien the custome value cannot bo dotormined under ‘Sections 703 through 705, may be datarmined under Section Tob thie Act ‘0.701, Transaction Value Sytem = Method One, — ‘The teansnction vale abate the pie actualy paid orpayabe forthe goods whan esl ox sport tothe Philippines adjsted ‘Bccdanoe wih the provisions ofthis tection Provided Th. (Thro are no cetrietions ato the dgpositionor eof ‘the goody the buper other than estections which: {@, Are impoeed or roqlzed by law or by Philippine subbonties 6 Lins th geographical aan whish the goos maybe resaldior ‘49 Donoteubaantnllyafet tho value eth onde: (4) The gale o pric ie nt subject to tems condition or cnsidevation which yl cannotbe determined wi mspock {ithe good boing value and ( Thobuger nthe miler ar ntslatod or where the ‘negra tho eller are eelaiad, tat the traction value i [ncptable forcntoms purpones under the provisions herent Forpurpotce this et, pera shall be deemed related oniysé (@ They are olcere or decor fens anothers sins (‘They ar legally regio partoerein busines; Gi Thateosnts sn employeremplayeesationsipbetroen ‘tem 69) Aay poren set rindirety owns, cntalsor hls sivoperumt ce more ofthectstanding wong stocks orebares ‘tboth seller and buyer (6) One ftom disc orindirety cote the other: (9 Bothotttem ore ditty rindieclyontroledby 8 hinders (ip Together they deci o indirectly control third poreon; oF (9 Toy aro members ofthe sme family, nsuding those related ality crenssangusiy op tthe fourth cl degree, ersoos who are ssscated in business withone another {nthat ono tho slo gon cle distur oro concn, ‘however decid, othe eer bal be deerodto te rated ae ‘the purposes ofthis Act if they fll within any of ho eight () ‘hacen the preading paragraph Ina sale betwoon related pareons he transaction value hal he aonpted as baa uatoma valuation whenever the Innorter dentro al ch vnc dovelyeppeocimates one oth following occurring at orabout tho same tine: (The tansscion value in ales to uneeated buger of ‘dontial or similar goode for export tho aus enuntey of ‘importation: () ‘The stoma value of dentiel or similar goods ae Alotermined under the provaons Seeder TOsat Us Act or (@ The castoms vaio of dontoa or similar geod are enrg o peoeager is cariod fiom the port of dopartue ts the pert of cestnstion in the Philippines, ‘A trus and completo copy of the cargo manifest shall bo ‘estonicaly wnt in ecvanc ty to eipping onapany, NVOCC, Iisightfrwardor, cargo consslidater, thelr agen within the cutoff period as maybe determined ty th Bares bere the srsival ofthe carrying vessel at tho portofentry Upan arial {he carrying vee, the shipping company, NVOCG, right forwarder, arg consolidator, or thelr agent shall provide wo (@) hard copies ofthe argo manfet to the Bune ia ase the port of entry is thr the Port of Maria (PoN) or he Mila ‘nearnational Container Pore ICP, and ne) ey ani tho cise ofthe othr per fate. A sargo manifest shall inno caco be changod or altered ater ote of veod, xcept ly means ofan amendment det ‘ath, ly the mater consign or age hero, which all be ‘tached the orginal mantel Poe, That forthe noe Sndlorgoode declaration sneering an importation have eos, ‘oorved and recadadin th of ofthe apraisur 0 emenment ofthe anifet shale allowed xzopt wn tis obo Ct ‘lel ctor arany other disropaney hasbeen commattedin the reparation of to manifnt without any radeon intent the ropes endorsed bythe boarding for, an fonpectin the Eiperegstr orotierdooumentsin ea tere togotber With {he dearanoandothor papers fant obo vonel athe partot Aeparere fo the Pipes ‘So. 1207. Production of Philippine Crew. ~ The mine of Phippine vaeel returning fom abroad shall produce the tite crew liad te vcs chippingerow maniort.Ifany ‘homber ising, the master shall produ protsatiatactory {othe Distt Cllecior that ths mombor hs cr absconde, ‘hn ben frelyimpreeod into anethereorice, o hasbeen discharge. tn aos of ashargs in a foreign country, the ‘aster sheliprodace a ceriete fem te consul, in engl, ‘Gonnuler agent of the Philippinee there reiling, showing that ack discharge wae oft with the consent ofthe noresaid ‘speeentatve ofthe Plippinas |$00.1208, Record of Aerval and Enty of Vessels ond Airerjt.~Avreord salle made aad Kept pen to pubic ‘npecton in every Castome Ditto tho dato ef rsival and nt ofallvesele and area. ‘20,1208, Ares of Vesa or Aivraft Departing Before ‘Bntcy Ma, ~ Whom a vesel or aiceaft rciving within the [inde of« Customs District fom a fereign port departs oF item to depart before entry thal have been mado, not being thereunte compelled by stroas of weather, durees of homie, o tee neoteiey, the DisectCllctor ofthe port ‘nay eon the sere and bring back such verel or ageeat (eile moet sonveniont port with the eaaitanco of other toncerned agundios. ‘ue, 1210, Discharge of Bollast. When not bovght to port as gods bllatofpo commercial value may be dicharged {Epon permit granted bythe Distt Caller the parpos. ‘380.1211, Time of Unloading Cargo. ~ Unloading of exer fom orolonsrraft fo area por ring otal {Souworkng lure bal be allowed subject to peymentofeorvics festyshippiogine asow, oor iforectel posce taton preserted by Cue Comsssone. ‘a0 1212, Entrance of Vesel though Newsy. — Whe a vetel om afovelgn prt in compale, by eens of weather ‘thee neoeity to put into any other port than that of its ‘eatination the maser within weaty four (24 hare ato it “teva call make protect undaceath tng fort the cases frcircumstancee of rch neces. ‘This protest, iat made ‘efore to Disteet Collector, musts produc andlodged with the Distrie Cllestoe, Within to came tine tho master shall make a eport to ‘allbedcemedtohave boon awl efted. |8p9, 1219, Unloading of Vee in Port from Nooesiy. = a situation ree where he uslowdig of ho veureloregured pending sjarnin pot, the Dist Calsctr cal pn ufcion rontof the nessa grant a permit therefore, id Ue goods ‘all be unvaded ad stared under the supervision ofeutome fuch patofthe cargo as maybe perishable nature or arty ‘Denocacary odafray tho expensesctending tho vol, Upon departare, the cargo, or part theref, may be ssloadedomoard the vst, andthe vzel may preaed with he ‘uno toitedatintio,eubjct only tothe charg for soringand {afcseping of he gods andthe ea for entrano apd clearance Noport duargee shall bo collctd on vowels entving though ‘sacar of weather, ses or oter urgent necesito. ‘Soo. 1214, Butry and Clearance of Vases of Foreign Government. ~The eat and cloarane of eanaprt or UpDIy ship of foreign government sell be in asnrdence wit he Sgreement by and batween the Philippines aad the Tosign ‘880 1215. Clearnce of Vessel for Foreign Fort. — Before ‘cloarancs salle granted io sry eeu oa frign por, ‘he master or the agent therof shall preset tothe Diet Caliecor he lowing propery authentstd dosemente Ati othealth fiom the quarantine aon or ofcoraf ‘he pubic hoelh servos inthe pss 1) Thrve copies ofthe manife ofeaportcargo, crea mich, upon certiention by the customs eicer esto the ‘camocnetn ofthe copy, shall be turned othe master (2 Two ops ofthe parser i slang eigece andotier passengers @ ‘Tho register and shiping gods, ifthe veces a of eis, (© Clearance sewed by the lst pont ofeniy; and (9 Acetate fom th Piippine Postal Corporation to ‘hes ttt onived tinal notice th cali othe veal Provided, That the Distt Colson shall et porta vase tosai fra eign port if th mater or agent trent efi ‘ooive bas of ml dalivered tothe saan by Hn Plipping ostal Corpaation fr transport up reasons compensation, Incase the Postmaster General and the master er eget do ak ‘emoto an agreement cmcruing he auf compere ‘be pai fr th eariag ofthe mai, the matter shall be mitted fo deciion toa Board of Refers tae compose a {Bsse(@) members appsnted, respectively, bythe Pipine Post orperaion, th agency of the company to whi the vecoel

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