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1. Customs Modernization and being brought out the country by a
Tariff Act of 2016 (RA 10863) passenger can be considered as goods
amended PD no. 1464 because they are not use as legal in
2. Special laws and regulation
tender in the Philippines.
enforced by the Bureau of
Customs. When does importation begins?
What are stores? These are Items for A fishing vessel of Philippine registry
1) consumption of the passengers and caught fish in Taiwan and dried and
the crew in the course of the travel. 2) salted therein. Thereafter, the fishes
These can also refer to articles or were brought to the Philippines. Said
equipments for the use of the fish will be exempt from duties and
vessel/aircraft for its operation taxes as long as the fish must have
brought by the same vessel which
Once said goods are unloaded, they caught them from the sea at least
are not anymore duty-free because it carrying the fishes in a watercraft
would be commencement of attached to the said vessel. But if the
importation. Examples: anchor fishes were landed in Taiwan and they
were canned there. It would now be
3) Replenishment of the stores. A subject to duties because they are
train/vessel/aircraft may requisition already in advanced condition.
goods to be used as stores.
b) Equipment for use in the salvage of
Conditionally free importation (Sec. vessels or aircrafts. The conditions
800), will be exempt from duties and that must be complied so that it would
be exempt from duties: 1) they are not d) Goods brought into the Philippines
available in the Philippines 2) the for repair, processing or reconditioning
importer must put up a bond in an to be reexported upon completion of
amount equal to 100% of the the repair, processing or
supposed duties, taxes and other reconditioning.
charges due on the equipment. The
bond is conditioned that after the use Conditions to be complied for the
of the Equipment for use in the goods to be exempt: 1) the Bureau
salvage of vessels or aircrafts, it must shall require security equal to one
be exported from the Philippines or if hundred percent (100%) of the duties,
not exported, the bond is also taxes and other charges thereon or if
conditioned on the payment of DTC not exported within 6 months the
due on the equipment and the bond importer must pay the corresponding
will be effective for a period of 6 DTC of the goods brought in the
months from the date of acceptance of Philippines.
goods declaration 3) the equipment e) Medals, badges, cups, and other
must be duly identified. Otherwise, the small goods bestowed as trophies or
equipment will be subject to DTC. prizes, or those received or accepted
Note: The Bureau may extend the time as honorary distinction. Condition: 1) it
for exportation or payment of duties, must be given to importer as trophy,
taxes and other charges for a term not prize or must be received or accepted
exceeding six (6) months from the as honorary distinction.
expiration of the original period
f) Two classes of Personal and
c) A vessel of Philippine registry has to Household effects: 1) Personal and
undergo repairs in a foreign country. Household effects which were
The item that would be considered exported from the Philippines (Effects
conditionally free from duties and brought out by a citizen and brought
taxes is the cost of the repairs. back to the Philippines) 2) Personal
Conditions to be complied to be duty and Household effects purchased by a
free: 1) the repair must have been Filipino Citizen from abroad and being
done in a foreign country 2) it must be brought back to the Philippines.
repair of vessels or aircrafts registered
or licensed in the Philippines 3) proof First Class: Conditions to be
satisfactory to the bureau of customs complied with: 1) the Personal and
that there is no adequate for such Household effects belong to a resident
repairs in the Philippines or the vessel of the Philippines returning from
or aircraft is compelled to land to a abroad. 2) They must be formally
foreign country due to stress of the declared and listed before departure
weather and other casualties to secure from the Philippines 3) he must
the sea or air worthiness of the aircraft identify the goods under oath before
to reach its destination. the district collector of customs at
least before leaving the Philippines or
while abroad 4) the following are
considered as personal and household fortuitous events, in no case shall
effects; household appliances, jewelry, exceed sixty (60) days after the
precious stoned and other goods of owner's return 3) it must consist of
luxury 5) not in commercial quantity wearing apparel, goods of personal
6) not intended for barter, sale or like adornment, toilet goods, instruments
7) the FOB or FCA value must not be related to one's profession and
more than P350,000 if the returning analogous personal or household
resident stayed abroad for at least 10 effects, excluding luxury items,
years and he must have availed of this vehicles, watercrafts, aircrafts and
privilege only once within 10 years or animals purchased in foreign countries
if the returning citizen stayed abroad 4) not in commercial quantity 5) not
for less than 10 years but at least 5 intended for barter, sale or like 6) the
years, the value of the Personal and FOB or FCA value must not be more
Household effects that could be than P350,000 if the returning resident
imported free from duty is 250,000. If stayed abroad for at least 10 years
the stay abroad is less than 5 years, and he must have availed of this
the Personal and Household effects privilege only once within 10 years or
that could be imported free from duty if the returning citizen stayed abroad
is only 150,000. Note: the excess is for less than 10 years but at least 5
subject to duties and taxes years, the value of the Personal and
Household effects that could be
Note: Overlapping of period under RA imported free from duty is 250,000. If
10863 the stay abroad is less than 5 years,
Who are considered as returning the Personal and Household effects
residents? These are Filipino citizens that could be imported free from duty
who stayed abroad for at least 6 is only 150,000. Note: the excess is
months abroad. subject to duties and taxes 8) the
returning resident must be a Filipino
Suppose the effects were advanced or national who must have stayed in a
improved when the returning citizen is foreign country for at least 6 months.
abroad. Only the increment of the 7) Excess shall be dutiable
value would be subject to duties and
taxes. BAR 2003: X and His Y wife, Filipino
residents, went to a 3 months pleasure
Second Class: conditions to be trip to a foreign country. In the course
complied 1) they must be necessary, of their trip, they accumulated some
appropriate for the use or comfort and personal effects which are necessary,
convenience of the returning resident appropriate and normally use in
during stay abroad; 2) the personal leisure trip as well as souvenirs and
and household effects must not in commercial quantity. Are they
accompany them in their return in the returning citizens for the purpose of
Philippines or must arrive in the tariff and customs code? No, because
Philippines within reasonable time they only stayed abroad 3 months less
which, barring unforeseen and
than what is required by law which is 6 30 years. He also brought with him a
months. VCD machine and a stereo. Will the
imported articles of X be subject to
Note: in case of OFWs, they shall have duties? The used car cannot qualify as
the privilege to bring in, tax and duty- Personal and household effect, hence,
free, home appliances and other subject to duties.
durables (similar to Personal and
household effects), limited to one of l) A) Importations for the official use of
every kind once in a given calendar foreign embassies, legations and other
year accompanying them on their agencies of foreign government
return, or arriving within a reasonable provided that those foreign countries
time which, barring unforeseen and accord like privileges to corresponding
fortuitous events, in no case shall agencies of the Philippines. B) Goods
exceed sixty (60) days after every imported for the personal or family
returning OFW's return upon use of members and attaches of
presentation of their original passport foreign embassies, legations, consular
at the port of entry. Excess in the no. officers and other representatives of
shall be dutiable. foreign governments provided That
such privilege shall be accorded under
g) In the case of Residents of the special agreements between the
Philippines, OFWs or other Filipinos Philippines and the countries which
while residing abroad or upon their they represent
return to the Philippines, they shall be
allowed to bring in or send to their m) importation of donated articles:
families or relatives in the Philippines conditions: 1) Imported goods donated
balikbayan boxes which shall be to or, for the account of the Philippine
exempt from applicable duties and government or any duly registered
taxes imposed under the NIRC of relief organization not operated for
1997, as amended profit 2) the deed of donation must be
duly authenticated 3) the done must
Conditions: 1) balikbayan boxes shall execute a deed of acceptance 4) proof
contain personal and household that the done is duly registered with
effects only 2) not in commercial the SEC or relief organization
quantity 3) not intended for barter, registered with the DSWD 5) the
sale or for hire 4) the FCA value of importation is for free distribution
which shall not exceed one hundred among the needy and upon
fifty thousand pesos (150,000.00) 5) certification by the DSWD or the
can only be availed of only up to 3 Department of Education (DepED), or
times in a calendar year. Excess in the the Department of Health (DOH), as
FCA shall be dutiable. the case may be
Bar: X a balikbayan has a used car BAR: An imported ambulance was
among the items he brought to the donated to a registered relief
Philippines where he will resettle for organization. Would it be dutiable?
30 years after living to California for
Yes, because the ambulance cannot be zoological and national defense
distributed for the needy. purposes
It is composed of:
b. Payment of duties, taxes, fees Q: who will make the imposition of the
and other charges on the A.D.D.?
imported article A: if the imported article is not
2 kinds of liquidation (Sections 425- agricultural product, the sec. of DTI
426) who will impose of the A.D.D. upon
recommendation of the Tariff
commission. However, if it is an
agricultural product, it is the sec. RA 8752- the importer may file a
agricultural that will impose upon the petition for review with the CTA with in
recommendation of the tariff a period of 30 days from the date of
commission. receipt of notice of the imposition of
ADD.
What should be the amount to be
imposed? An amount equal to the Q: upon timely filing of the petition for
margin of dumping (difference of the review, will it stay the imposition and
normal value of the goods in the collection? No, it is not suspended.
ordinary course of trade in the country However, if there is already an
of origin and the value as imported in appealed case with the CTA, it may
the Philippines) issue an injunction for the collection of
ADD.
The TC may consider the imposition of
the A.D.D. on the welfare of consumer, Countervailing duty
the general public and other local
industries. The TC may find the Note: the customs modernization and
imposition of the ADD would be tariff act does not provide for the
adverse to the consuming imposition of ADD and CD. However, it
public/general public/ related local adopts the provision of the RA 8751
industries, in such a case he may which provides the imposition of the
recommend not to impose. said duties.