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TARIFFS AND CUSTOMS

LAW

Tariffs and Customs Law include:


1. Provisions of the Tariff and Customs Code of
the Philippines (P.D. 1464, as amended) and
regulations issued pursuant thereto; and
2. Other laws and regulations subject to the
enforcement by the Bureau of Customs or
otherwise within its jurisdiction. ( Sec. 3514,
TCCP)
Tariff it means taxes
- it may also refer to a list of articles
liable to duties

Customs Duties - is the name given to taxes on


the importation and exportation of commodities,
the tariff or tax assessed upon merchandise
imported from, or exported to, a foreign country.
(Nestle Phils. v. Court of Appeals, et al., July 6,
2001)
Special customs duties - are additional import
duties imposed on specific kinds of imported
articles under certain conditions.
1. Anti-dumping duty;
- is an additional special duty amounting to the
difference between the export price and the
normal value of such product, commodity or
article

-imposed on the importation of a product,


commodity or article of commerce into the
Philippines at less than its normal value when
destined for domestic consumption in the exporting
country which is causing or is threatening to cause
material injury to a domestic industry, or
materially retarding the establishment of a
domestic industry producing the like product.
- Normal value for purposes of imposing the
anti-dumping duty is the comparable price at the
date of sale of like product, commodity, or article
in the ordinary course of trade when destined for
consumption in the country of export.

- the imposing authority for the anti-dumping


duty is the Secretary of Trade and Industry in
the case of non-agricultural product, commodity,
or article or the Secretary of Agriculture, in the
case of agricultural product, commodity or article,
after formal investigation and affirmative finding
of the Tariff Commission.
- even when all the requirements for the
imposition have been fulfilled, the decision on
whether or not to impose a definitive anti-dumping
duty remains the prerogative of the Tariff
Commission. Thus, the cabinet secretaries not
impose the anti-dumping duty or any special
customs duty without the favorable
recommendation of the Tariff Commission.

2. Countervailing duty;
-are additional customs duties imposed on any
product, commodity or article of commerce which
is granted directly or indirectly by the government
in the country of origin or exportation, any kind or
form of specific subsidy upon the production,
manufacture or exportation of such product
commodity or article, and the importation of such
subsidized product, commodity, or article has
caused or threatens to cause material injury to a
domestic industry or has materially retarded the
growth or prevents the establishment of a
domestic industry. (Sec. 302, TCCP as amended
by Section 1, R.A. No. 8751)

-the imposing authority for the countervailing


duties is the Secretary of Trade and Industry in
the case of non-agricultural product, commodity,
or article or the Secretary of Agriculture, in the
case of agricultural product, commodity or article,
after formal investigation and affirmative finding
of the Tariff Commission.
-The countervailing duty is equivalent to the
value of the specific subsidy.
3. Marking duties - are the additional customs
duties imposed on foreign articles (or its
containers if the article itself cannot be marked),
not marked in any official language in the
Philippines, in a conspicuous place as legibly,

indelibly and permanently in such manner as to


indicate to an ultimate purchaser in the
Philippines the name of the country of origin.

- the Commissioner of Customs imposes the


marking duty.
- the marking duty is equivalent to five percent
(5%) ad valorem.

4. Discriminatory duty
- is a new and additional customs duty imposed
upon articles wholly or in part the growth or
product of, or imported in a vessel, of any
foreign country which imposes, directly or
indirectly, upon the disposition or transportation

in transit through or re-exportation from such


country of any article wholly or in part the
growth or product of the Philippines, any
unreasonable charge, exaction, regulation or
limitation which is not equally enforced upon like
articles of every foreign country, or
discriminates against the commerce of the
Philippines, directly or indirectly, by law or
administrative regulation or practice, by or in
respect to any customs, tonnage, or port duty,
fee, charge, exaction, classification, regulation,
condition, restriction or prohibition, in such
manner as to place the commerce of the
Philippines at a disadvantage compared with the
commerce of any foreign country.

- The President of the Philippines imposes the


discriminatory duties.
5. under the Safeguard Measures Act (SMA)
additional tariffs as safeguard measures.
- Safeguard measures are emergency measures,
including tariffs, to protect domestic industries
and producers from increased imports which inflict
or could inflict serious injury on them.
-The imposing authority for the countervailing
duties is the Secretary of Trade and Industry in
the case of non-agricultural product, commodity,
or article or the Secretary of Agriculture, in the
case of agricultural product, commodity or article,
after formal investigation and affirmative finding

- Safeguards measures that may be imposed.


Additional tariffs, import quotas or banning of imports.
- special customs duties are imposed for the protection of
consumers and manufacturers, as well as Philippine
products.
The basis of dutiable value of merchandise that is subject
to ad valorem customs duties is the transaction value which shall be the price actually paid or payable for the
goods when sold for export to the Philippines, adjusted by
adding certain cost elements to the extent that they are
incurred by the buyer but are not included in the price
actually paid or payable for the imported goods, and may
include the following:
a.
Cost of containers and packing,
b.
Insurance, and
c.
Freight.

If the transaction value of the imported article


could not be determined using the above, the
following alternative methods should be used one
after the other:
a.
b.
c.
d.
e.

Transaction value of identical goods


Transaction value of similar goods
Deductive method
Computed method
Fallback method

Importation begins when the conveying vessel or aircraft


enters the jurisdiction of the Philippines with intention to
unlade therein. (Sec. 1202, TCCP)
The jurisdiction of the Bureau of Customs to enforce
the provisions of the TCCP including seizure and forfeiture
also begins from the beginning of importation. Thus, the
Bureau of Customs obtains jurisdiction over imported
articles only after importation has begun.
Importation is deemed terminated upon payment of the
duties, taxes and other charges due upon the agencies, or
secured to be paid, at the port of entry and the legal
permit for withdrawal shall have been granted.
In case the articles are free of duties, taxes and other
charges, until they have legally left the jurisdiction of the
customs. (Sec. 1202, TCCP) The Bureau of Customs loses
jurisdiction to enforce the TCCP and to make seizures and
forfeitures

Smuggling is committed by any person who:


a. fraudulently imports or brings into the country
any article contrary to law;
b. assists in so doing any article contrary to law;
or
c. receives, conceals, buys, sells or in any manner
facilitates the transportation, concealment or sale
of such goods after importation, knowing the same
to have been imported contrary to law. (Jardeleza
v. People, February 6, 2006 citing Rodriguez v.
Court of Appeals, September 18, 1995)

Under the doctrine of primary jurisdiction, the


Bureau of Customs has exclusive administrative
jurisdiction to conduct searches, seizures and
forfeitures of contraband without interference
from the courts. It could conduct searches and
seizures without need of a judicial warrant except
if the search is to be conducted in a dwelling
place.
The Collector of Customs sitting in seizure and
forfeiture proceedings has exclusive jurisdiction to
hear and determine all questions touching on the
seizure and forfeiture of dutiable goods. RTCs
are precluded from assuming cognizance over such
matters even through petitions of certiorari,
prohibition or mandamus.

The Tariff and Customs Code allows the Bureau


of Customs to resort to the administrative remedy
of seizure, such as by enforcing the tax lien on
the imported article when the imported articles
could be found and be subject to seizure and
forfeiture.

The Tariff and Customs Code allows the Bureau


of Customs to resort to the judicial remedy of
filing an action in court when the imported articles
could not anymore be found.

Instances where there is no right of redemption of


seized and forfeited articles:
a. There is fraud;
- the fraud contemplated by law must be actual
and not constructive. It must be intentional,
consisting of deception, willfully and
deliberately done or resorted to in order to
induce another to give up some right.
b. The importation is absolutely prohibited, or
c. The release of the property would be contrary
to law. (Transglobe International, Inc. v. Court
of Appeals, et al., G.R. No. 126634, January
25, 1999)

Requisites for forfeiture of imported goods:


a.
Wrongful making by the owner, importer,
exporter or consignee of any declaration or
affidavit, or the wrongful making or delivery by
the same person of any invoice, letter or paper
all touching on the importation or exportation of
merchandise.
b.
the falsity of such declaration, affidavit,
invoice, letter or paper; and
c.
an intention on the part of the
importer/consignee to evade the payment of the
duties due. (Republic, etc., v. The Court of
Appeals, et al., October 2, 2001)

BAR EXAMS QUESTIONS:


2014
1. Choose the correct answer. Smuggling - (1%)
(A) does not extend to the entry of imported or exported articles by
means of any false or fraudulent invoice, statement or practices;
the entry of goods at less than the true weight or measure; or the
filing of any false or fraudulent entry for the payment of
drawback or refund of duties.
(B) is limited to the import of contraband or highly dutiable cargo
beyond the reach of customs authorities.
(C) is committed by any person who shall fraudulently import or bring
into the Philippines, or assist in so doing, any article, contrary to
law, or shall receive, conceal, buy, sell or any manner facilitate
the transportation, concealment or sale of such article after
importation, knowing the same to have been imported contrary
to law.