Beruflich Dokumente
Kultur Dokumente
(mod
T-1202) (CMTA 103)
Importation begins when the carrying vessel or aircraft enters the
Philippine territory with the intention to unload therein. Importation is
deemed terminated when:
a. the duties, taxes, and other charges due
upon the goods have been paid or secured
to be paid at the port of entry, unless the
goods are free from duties, taxes, and other
charges, and the legal permit for
withdrawal has been granted; or
b. in case the goods are deemed free of
duties, taxes, and other charges, the goods
have legally left the jurisdiction of the
Bureau.
Section 1.6. Intent to Unload; How Proven.
Intent to unload, being a state of mind, can be proven by any of the
facts and circumstances relative to the arrival of the goods in the Philippines,
such as, but not limited to:
a.
b.
c.
d.
Section 1.8. When Duty and Tax are Due on Imported Goods.(mod T100) (CMTA 104)
Except as otherwise provided for in the CMTA, these Rules and
Regulations, or in other laws, all goods, when imported into the Philippines,
shall be subject to duty upon importation, including goods previously
exported from the Philippines.
Unpaid duties, taxes, and other charges, shall incur legal interest of
twenty percent (20%) per annum computed from the date of final
assessment under Section 429 of the CMTA, when payment becomes due
and demandable. Legal interest shall likewise accrue on any fine or penalty
imposed.
In case of prohibited goods as provided in Section 118 of the CMTA, if
the goods were subsequently decreed to be re-exported, the liability to pay
the duties on the imported articles shall not accrue and, if payment had been
made, a refund is properly due the importer.(n)
Upon payment of the duties, taxes, and other charges, the Bureau shall
issue the necessary receipt or document as proof of such payment.
by
Surety
or
Guaranty;
Section 4.20.
Imported Goods, When May be Entered Under De
Minimis Value.
Goods belonging to arriving passengers as accompanied baggage shall
be allowed to be cleared from the Bureau as goods with de minimis value,
provided that the same shall be declared immediately upon arrival in the
Customs office at the Port of Entry subject to conditions below:
a. That goods are not of commercial quantity and intended for
personal use only;
b. That the entry of goods are not prohibited by law or regulations;
and
c. That the owner must have not availed of similar privilege within
six (6) months prior to the arrival of the imported goods.
For imported goods that arrived into the country through parcels, there
shall be in every Port of Entry a designated office in the Assessment Division,
or equivalent office, a special lane to process the assessment and clearance
of goods with de minimis value as provided for by the CMTA.
Express shipment as provided under Section 439 of the CMTA shall
undergo a separate customs clearance process for the release of shipments
exempted from taxes and duties under this Chapter. Consolidated
declaration report summarizing all shipments covered under such exemption
shall be adopted as based on existing practices and as part of international
best practices.
Notwithstanding the preceding paragraph, customs officers shall not be
prevented from further verifying the acceptability of the declared value or
the authenticity of the documents submitted to support the declared value.
Section 4.21.
Clearance Procedure on the Release of Imported
Goods with De Minimis Value.
Subject to certain limitations provided by the CMTA, goods with de
minimis value shall be the subject of a goods declaration lodged in the
prescribed form and manner as may be determined by the Bureau. The
owner of the imported goods shall be required to testify under oath that no
similar privilege was availed of within the limitation period to ensure
compliance with the regulation.
No customs officer shall collect any import duty and tax on such
importations as provided in Section 4.19 hereof. Neither shall any customs
officer require additional clearances or formal approval other than those
required for the regular processing of imported goods. Any violation of this
section shall be an incidence of simple neglect of duty as provided in Title IV,
Section 2 of CMO 25-2010, and shall be punishable by dismissal on second
offense.
Section 4.32.
Goods declared shall be released when duties and taxes and other
lawful charges have been paid or secured and all the pertinent laws, rules
and regulations have been complied with.
When the Bureau requires laboratory analysis of samples, detailed
technical documents or expert advice, it may release the goods before the
results of such examination are known after posting of sufficient security by
the declarant.
Section 6.2. Duty and Tax on Goods Intended for Transit. (CMTA 601)
Transit goods admitted for storage in a customs bonded warehouse, or
for outright exportation at the port of destination or inland customs office,
and goods intended for transit covered by Republic Act No. 10668, otherwise
known as An Act Allowing Foreign Vessels to Transport and Co-Load Foreign
Cargoes for Domestic Transshipment and for Other Purposes, shall not be
subject to the payment of duties and taxes at the port of entry: Provided,
That any conditions and security required by the Bureau are complied with.
Goods for consumption and other goods intended for customs transit
not covered by the immediately preceding paragraph shall be subject to the
payment of duties and taxes at the port of discharge.
Section 6.4. Customs Transshipment.(CMTA 603)
Goods admitted for transshipment shall not be subject to the payment
of duties and taxes: Provided, That the goods declaration for customs
transshipment particularly indicates such nature of the goods, duly
CHAPTER 1
BASIS OF VALUATION
CHAPTER 2
SPECIAL DUTIES AND TRADE REMEDY MEASURES
1464, otherwise known as the Tariff and Customs Code of the Philippines, as
Amended, are hereby adopted.
RULE VIII
TAX AND DUTY DEFERMENT, PREFERENCE, AND EXEMPTION
CHAPTER 1
CONDITIONALLY TAX AND/OR DUTY-EXEMPT IMPORTATION
Effects
of
(2)
(3)
(2)
(3)
(4)
(5)
(i)
(ii)
(iii)
for
Public
and
DFA/AFP
CHAPTER 1
DUTY DRAWBACK
CHAPTER 2
REFUND AND ABATEMENT
Section 9.4.Refund of Duties and Taxes.(CMTA 903)
Refund shall be granted where it is established that duties and taxes
have been overcharged as a result of an error in the assessment or goods
declaration.
Where permission is given by the Bureau for goods originally declared
for accustoms procedure with payment of duties and taxes to be placed
under another customs procedure, a refund shall be made of any duties and
taxes charged in excess of the amount due under the new procedure, subject
to such regulation issued for the purpose.
A refund shall not be granted if the amount of duties and taxes
involved is less than Five Thousand Pesos (P5,000.00): Provided, That the
Secretary of Finance, in consultation with the Commissioner, may adjust the
minimum amount specified in the CMTA, taking into account the CPI, as
published by the PSA.
Within a reasonable period from the date of affectivity of the CMTA and
these Rules and Regulations, the Commissioner shall promulgate the
procedures governing the refund and abatement of duties and taxes in the
cases provided in Section 905-910 of the CMTA.
RULE X
POST CLEARANCE AUDIT
creation
and
a. Profiling/Information Analysis;
Audit Notification;
Audit Preparation/Audit Plan;
Pre-Audit Conference with Auditee;
Conduct of Audit Proper;
Exit Conference;
Audit Reporting;
Audit Monitoring;
For purposes of the post clearance audit and Section 1005 of the CMTA,
the term importer shall include the following:
a. Importer-of-record or consignee, owner, or declarant, or a party who:
(1)imports goods into the Philippines or withdraws
such goods into the Philippine customs territory
for consumption or warehousing; files a claim for
refund or drawback; or transports or stores such
goods carried or held under security; or
(2)knowingly
causes
the
importation
or
transportation or storage of imported goods
referred to above, or the filing of refund or
drawback claim.
b. An agent of any party described in paragraph (1); or
c. A person whose activities require the filing of a goods declaration.
A person ordering imported goods from a local importer or supplier in a
domestic transaction shall be exempted from requirements imposed by this
section unless:
a. the terms and conditions of the importation are controlled by the
person placing the order; or
b. the circumstances and nature of the relationship between the
person placing the order and the importer or supplier are such
that the former may be considered as the beneficial or true
owner of the imported goods; or
c. the person placing the order had prior knowledge that they will
be used in the manufacture or production of the imported goods.
All parties engaged in customs clearance and processing are required
to keep at principal place of business, in the manner prescribed by
regulations to be issued by the Commissioner and for a period of three (3)
years from the date of filing of the goods declaration, copies of the
abovementioned records covering the transactions handled.
Locators or persons authorized to bring imported goods into free
zones, such as the special economic zones and free ports, are required to
keep subject-records of all its activities, including in whole or in part, records
on imported goods withdrawn from said zones into the customs territory for a
period of three (3) years from the date of filing of the goods declaration.
b. summon the person liable for duties and taxes or required to file
goods declaration, or any officer or employee of such person, or
any person having possession, custody, or care of the books of
accounts and other accounting records containing entries
relating to the business of the person liable for duties and taxes,
or any other person, to appear before the Commissioner or the
duly authorized representative at a time and place specified in
the summons and to produce such books, papers, records, or
other data, and to give testimony;
c. take such testimony of the person concerned, under oath, as
may be relevant or material to such inquiry; or
d. obtain information from banks or other financial institutions on
commercial documents and records pertaining specifically to
payments relevant to import transaction.
The provisions of the foregoing paragraphs notwithstanding, nothing in
this section shall be construed as granting the Commissioner the authority to
inquire into bank deposits of persons or entities mentioned in this Rule.
free access to importation records during the conduct of a postentry audit shall create a presumption of inaccuracy in the
transaction value declared for their imported goods and
constitute grounds for the Bureau of Customs to conduct a reassessment of such goods;
b. Re-assessment of the importations subject to audit applying the
correct valuation method, tariff classification, quantity and/or
country of origin, as applicable, based on available data, the
declared transaction value being presumed inaccurate;
c. Suspension of accreditation;
d. Surcharge of twenty percent (20%) on the dutiable value of the
goods which is the subject of the importation for which no
records were kept and maintained as prescribed in Section 1402
of the CMTA;
e. Hold delivery or release of subsequent imported articles to
answer for the fine and any revised assessment.
a. That the amount of the cash bond shall not in any case be less
than the appraised value of the article plus fine, expenses and
costs that may be adjudged in the case. Appraised value shall
mean the dutiable value of the article plus duties, taxes and
other customs charges.
b. That there is no prima facie evidence of fraud attendant to the
importation;
c. That the importation of the article is not prohibited by law; and
d. That the release under cash bond has been approved by the
Commissioner.
The release of the property under cash bond shall not relieve the
owner or importer of the goods from criminal liability arising from the
importation/exportation of the shipment.
Perishable
Goods
during
Forfeiture
Upon motion of the importer of the perishable goods, the goods may
be sold at a public auction during the pendency of the forfeiture proceedings.
The proceeds of the auction shall be held in escrow until the final resolution
of the proceedings.
Section 11.22. Service of Warrant of Seizure.(1119)
Section 11.24.Proceedings in
Unknown Parties.(CMTA 1121)
Case
of
Property
Belonging
to
If, within fifteen (15) days after service of warrant, no owner or agent
can be found or appears before the District Collector, the seized goods shall
be forfeited ipso facto in favor of the government to be disposed of in
accordance with the CMTA.