ABANDONMENT

KINDS OF ABANDONMENT
EXPRESS ABANDONMENT
- When the owner, consignee of the goods expressly signifies in writing to the
District Collector the intention to abandon the same.
IMPLIED ABANDONMENT
- Goods are deemed abandoned in the following instances:
a. Failure to file the goods declaration
- Within 15 days from the date of discharge of the last package from
vessel or aircraft (w/ 15 days extension) CMTA Sec. 407
b. Failure to pay the assessed duties, taxes and other charges
- Within 15 days from the date of final assessment
Assessment shall be deemed final 15 days after the receipt of the notice
of assessment by the importer CMTA Sec. 429
c. Failure to claim the goods
- Within 30 days from payment
d. Failure to claim goods in Customs Bonded Warehouse within prescribed
period
- Goods entered for warehousing may remain in a CBW for a maximum of
1 year
- For perishable, 3 months from the date of arrival (3 months extension)
CMTA Sec. 811
e. Failure to mark the goods
- Within 30 days after due notice CMTA Sec. 710
R.A. 1937
“Tariff and Customs Laws of
the Philippines”
OLD LAW
 Section 1801
 Goods deemed “abandoned”
automatically becomes
government property.
R.A. 10863
“Customs Modernization
and Tariff Act”
NEW LAW
 Section 1130
 Abandoned goods except
expressly abandoned are NOT
government property and the
importer has the right to claim the
goods at any time within thirty (30)
days after the lapse of the
prescribed period to file the
declaration, reclaim the goods
provided that all legal
requirements have been
complied with and the
corresponding duties, taxes and
other charges
 DEP. COLL. AUCTION AND
PIER
FORMAL ENTRY CARGO
FOR PORT INSPECTION
DIVISION DISPOSAL
OPERATIONS DIVISION DIVISION

Submit list of abandoned shipment

LAW DIVISION
Recommend to initiate Abandonment Proceedings
Initiate Abandonment
DISTRICT COLLECTOR
Proceedings

Issue DOA

NO MR FILED MR FILED
Forward to ACDD
APPROVED
Forward to for implementation
ACDD for
proper May appeal to the Commissioner
DENIED
disposition as provided in Sec. 114
of shipment