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FREE IMPORTATIONS/EXPORTATIONS
-articles which may be imported and exported without
need for permits, clearances or licenses.
REGULATED IMPORTATIONS/EXPORTATIONS
-articles that are subjected to government regulations
which may be brought in or exported only after securing the
required permits, clearances, licenses, prior to importation or
exportation and if allowed by governing laws or regulations, after
arrival of the articles but prior to release from customs custody in
case of importation.
• Articles being carried under customs transit shall not be subject to the
payment of duties and taxes, provided the conditions laid down by
customs are complied with and any security and/or insurance required
has been furnished.
The customs shall accept as the goods declaration for customs transit any
commercial or transport document for the consignment concerned which
meets all the customs requirements. This acceptance shall be noted on
the document. Customs at the office of departure shall take all necessary
action to enable the office of destination to identify the consignment and
to detect any unauthorized interference.
The importation into the Philippines of the The importation into AND EXPORTATION FROM
following articles is prohibited the Philippines of the following articles ARE
prohibited:
1.Dynamite, gunpowder, ammunitions and other explosives, (a) Dynamite, gunpowder, ammunitions and other explosives,
firearms and weapons of war, and parts thereof, except when firearms and weapons of war, and parts thereof, except
authorized by law. when authorized by law;
10.Opium pipes and parts thereof, of whatever material. (j) Opium pipes and parts thereof, of whatever material;
(I) All other articles and parts thereof, the importation AND
EXPORTATION of which is prohibited by law or rules and
All other articles and parts thereof, the importation o f which i s regulations issued by competent authority, AND
prohibited by law o r rules and regulations issued by competent NTERNATIONAL AGREEMENTS TO WHICH THE PHILIPPINES IS
authority. (As amended by Presidential Decree No. 34) SIGNATORY.
SEC. 1207. Jurisdiction of Collector Over Sec. 211 Jurisdiction of Collector Over
Articles of Prohibited Importation, - Articles of Prohibited Importation and
Exportation
Import entries of articles covered by one bill of lading may IMPORT ENTRIES OF ARTICLES COVERED BY ONE
be made simultaneously for both consumption and BILL OF LADING OR AIRWAY BILL CONTAINING
warehousing. Where an intent to export the articles is ARTICLES IN PART FOR CONSUMPTION AND IN PART
shown by the bill of lading and invoice, the whole or a part FOR WAREHOUSING MAY BE BOTH ENTERED
of a bill of lading not less than one package ) may be SIMULTANEOUSLY AT THE ONE FOR CONSUMPTION
entered for warehousing and immediate exportation. Articles AND THE OTHER FOR WAREHOUSING.
received at any port from another port in the on any entry
for immediate transportation entered at the port of delivery Where an intent to export the articles is shown by the bill of
either for consumption or warehousing. lading and invoice, the whole or a part of a bill of lading (not
less than one package) may be COVERED BY GOODS
DECLARATION FOR TRANSSHIPMENT. Articles UNDER
CUSTOMS TRANSIT received at any port from another port
in the may be entered at the port of delivery either for
consumption or warehousing.
TCCP CTMA
SEC. 1401. Conditions for Examination SEC. 411. Conditions for Examination.
the imported articles shall in any case be subject to the regular PHYSICAL EXAMINATION OF THE IMPORTED GOODS AND
physical examination when: GOODS FOR EXPORT SHALL BECONDUCTED when:
(1)The government surveyor's seal on the container has been 1) IMPORTED GOODS AND GOODS FOR EXPORT ARE
tampered with or broken or the container shows signs of having ELECTRONICALLY SELECTED FOR PHYSICAL EXAMINATION;
been opened or having its identity changed;
2) WHEN PHYSICAL EXAMINATION IS NECESSARY TO RESOLVE
(2)The container is leaking or damaged; ISSUES INVOLVING TARIFFCLASSIFICATION, CUSTOMS
VALUATION, RULES OF ORIGIN;
(3)The number, weight, and nature of packages indicated in the
customs entry declaration and supporting documents differ from 3) THE IMPORTED GOODS AND GOODS FOR EXPORT ARE
that in the manifest; COVERED BY ALERT/HOLD ORDERISSUED BY COMPETENT
AUTHORITY; AND
(4)The shipment is covered by alert/hold order issued pursuant
to existing orders; 4) DIRECTED BY THE COMMISSIONER OF CUSTOMS ON
ACCOUNT OF DEROGATORY INFORMATION. CUSTOMS MAY
(5)The importer disagrees with the findings as contained in the ADOPT NON-INTRUSIVE INSPECTION BASED ON
government surveyor's report; or INTERNATIONALLY ACCEPTED STANDARDS. SUBJECT TO
RANDOM CHECKING, POST ENTRY AUDIT, AND UNDER CERTAIN
(6)The articles are imported through air freight where the CONDITIONS TO BE PRESCRIBED BY RULES AND REGULATIONS,
Commissioner or Collector has knowledge that there is a THE COMMISSIONER OF CUSTOMS MAY EXEMPT FROM
variance between the declared and true quantity, measurement, EXAMINATION IMPORTATIONS BELONGING TO IMPORTERS
weight and tariff classification (R.A. 7650, April 06, 1993). ACCREDITED AS AN AUTHORIZED ECONOMIC OPERATOR (AEO)
OR UNDER ANY EXISTING TRADE FACILITATION
PROGRAM.
TCCP CTMA
A carrier engaged in conveying imported articles A carrier engaged in conveying imported articles
under the preceding section from a port of FOR TRANSIT under the preceding section from a
importation to other shall give security in the nature port of importation to other ports shall give security
of a general transportation bond, in a sum not less in the nature of a general transportation bond, in a
than ten thousand (P 10,000.00) conditioned that sum not less than FIFTY THOUSAND
the carrier shall transport and deliver without delay, (P50,000.00) conditioned that the carrier shall
and in accordance with law and regulations, to the transport and deliver without delay, and in
Collector at the port of destination all articles accordance with law and regulations, to the
delivered to such carrier and that all proper charges Collector at the port of destination all articles
and expenses incurred by the customs authorities delivered to such carrier and that all proper
or at their instance by reason of -transshipments charges and expenses incurred by the customs
shall be duly paid. authorities or at their instance by reason of
TRANSFER shall be duly paid.
TCCP CTMA
SEC. 2103. Articles Entered for Immediate SEC. 604. Articles Entered for OUTRIGHT
Exportation. – Exportation.
Where an intent to export the articles is shown by Where an intent to export the articles is shown by the
the bill of lading, invoice, manifest, or other bill of lading, AIRWAY BILL, invoice, manifest, or other
satisfactory evidence, the whole or a part of a bill satisfactory evidence, the whole or a part of a bill (not
(not less than one package) may be entered for less than one package) may be entered for immediate
immediate exportation under bond. The Collector exportation under TRANSSHIPMENT bond. Unless it
shall appear by the bill of lading, AIRWAY BILL,
shall designate the vessel or aircraft in which the
invoice, manifest, or other satisfactory evidence, that
articles are laden constructively as a warehouse to
articles arriving in the are destined for transshipment,
facilitate the direct transfer of the articles to the no exportation thereof will be
exporting vessel or aircraft. permitted.
•Bond requirement- one and one half times the •Bond requirement – equal to one hundred percent the
ascertained duties, taxes and other charges ascertained duties, taxes and other charges
SEC. 1908. Limit to Period of Storage in Bonded SEC. 808. Period of Storage in Bonded Warehouse.
Warehouse. - Articles duly entered for warehousing Articles duly entered for warehousing may remain in
may remain in bonded warehouses for a maximum bonded warehouses for a MAXIMUM period of one
period of one year from the time of arrival at the port of year from the time of arrival at the port of entry. FOR
entry. Articles not withdrawn at the expiration of the PERISHABLE ARTICLES AS DEFINED BY
prescribed period shall be sold at public auction by the REGULATION, THE STORAGE PERIOD SHALL BE
Collector. THREE (3) MONTHS FROM DATE OF
ARRIVAL,EXTENDIBLE UPON WRITTEN REQUEST
TO ANOTHER THREE (3) MONTHS FOR VALID
REASONS
Articles not withdrawn at the expiration of the
prescribed period shall be DEEMED AS ABANDONED
AS PROVIDED UNDER SECTION 1029 OF THIS
ACT. HOWEVER, THE COMMISSIONER OF
CUSTOMS SHALL, IN CONSULTATION WITH THE
SECRETARY OF TRADE AND INDUSTRY,
ESTABLISH A REASONABLE STORAGE PERIOD
LIMIT BEYOND ONE YEAR FOR BONDED
ARTICLES FOR MANUFACTURING FOR EXPORT
THE PROCESSING INTO FINISHED PRODUCTS OF
WHICH REQUIRES A LONGER PERIOD BASED ON
INDUSTRY STANDARD AND PRACTICE, SUBJECT
TO THE APPROVAL OF THE SECRETARY OF
FINANCE.
TCCP CTMA
SEC. 1706. Investigation Required in Case of SEC. 908. Investigation Required in Case of
Abatements and Refunds. Abatements and Refunds.
The Collector shall, in all cases of allowances, The Collector shall, in all cases of allowances,
abatements, or refunds of duties, cause an abatements, or refunds of duties, cause an
examination or report in writing to be made as examination or report in writing to be made as
to any fact discovered during such examination to any fact discovered during such examination
which tends to account for the discrepancy or which tends to account for the discrepancy or
difference and cause the corresponding difference and cause the corresponding
adjustment to be made on the import entry: adjustment to be made on the GOODS
Provided, That no abatement or refund of DECLARATION: Provided, That no abatement or
duties, taxes and other charges shall be allowed refund of duties, taxes and other charges shall
on articles lost or destroyed in bonded public or be allowed on articles lost or destroyed in
private warehouses outside customs zone. public or private warehouses outside customs
zone.
TCCP CTMA
Sec. 1708. Claim for Refund and Mode of Payment. — SEC. 910. Claim for Refund of Duties and Taxes.
All claims for refund of duties shall be made in writing, and All claims for refund of duties shall be made in writing and
forwarded to the Collector to whom such duties are paid, forwarded to the Collector to whom such duties are paid,
who upon receipt of such claim shall verify the same by the who upon receipt of such claim, shall verify the same by the
records of his office, and if found to be correct and in records of his Office, and if found to be correct and in
accordance with law, shall certify the same to the accordance with law, shall certify the same to the
Commissioner with his recommendation together with all Commissioner with his recommendation together with all
necessary papers and documents. Upon receipt by the necessary papers and documents. Upon receipt by the
Commissioner of such certified claim he shall cause the Commissioner of such certified claim he shall cause the
same to be paid if found correct. same to be paid if found correct. ALL CLAIMS AND
APPLICATION FOR REFUND UNDER THIS CHAPTER
SHALL PRESCRIBE IF THE PROPERLY
ACCOMPLISHED CLAIM IS NOT FILED WITHIN ONE (1)
YEAR FROM DATE OF IMPORTATION.
TCCP CTMA
Sec. 2204. Place Where Authority May Be Exercised. — SEC. 1001. Place Where Authority May be Exercised.
Persons acting under authority conferred pursuant to All persons conferred with powers in the preceding section
subsection (e) of the preceding section may exercise their may exercise the same at any place within the jurisdiction of
authority within the limits of the collection district only and in the Bureau of Customs. THE BUREAU OF CUSTOMS ALL
or upon the particular vessel or aircraft, or in the particular EXERCISE POLICE AUTHORITY IN ALL AREAS
place, or in respect to the particular article specified in the DEFINED IN SECTION 300 OF THIS ACT. PORT
appointment. All such appointments shall be in writing, and AUTHORITIES SHALL PROVIDE AUTHORIZED CUSTOM
the original shall be filed in the customhouse of the district OFFICIALS WITH UNHAMPERED ACCESS TO ALL
where made. PREMISES OF THE CUSTOMS ZONE WITHIN THEIR
All other persons exercising the powers hereinabove ADMINISTRATIVE JURISDICTION.
conferred may exercise the same at any place within the
jurisdiction of the Bureau of Customs. THE BUREAU OF CUSTOMS MAY EXERCISE
OVERSIGHT POLICE AUTHORITY IN ECONOMIC OR
FREE PORT ZONE SUBJECT TO PROPER
COORDINATION WITH THE GOVERNING AUTHORITY
OF THE ZONE. FOR THIS PURPOSE, TO ENSURE
CONSISTENCY AND HARMONY IN THE FORMULATION
AND IMPLEMENTATION OF CUSTOMS POLICIES
AFFECTING THE ZONE, THE COMMISSIONER OF
CUSTOMS SHALL SIT AS AN EX-OFICIO MEMBER OF
THE BOARD OF DIRECTORS OF ALL ECONOMIC OR
ZONE AUTHORITIES.
TCCP CTMA
SEC. 3601. Unlawful Importation. - Any person who shall SEC. 1526. Unlawful Importation OR EXPORTATION. Any person
fraudulently import or bring into the Philippines, or assist in so who shall fraudulently import or EXPORT OR bring into OR OUT
doing, any article, contrary to law, or shall receive, conceal, buy, OF the Philippines, or assist in so doing, any article, contrary to
sell, or in any manner facilitate the transportation, concealment, law, or shall receive, conceal, buy, sell, or in any manner
or sale of such article after importation, knowing the same to facilitate the transportation, concealment, or sale of such article
have been imported contrary to law, shall be guilty of smuggling after importation, knowing the same to have been imported
and shall be punished with: contrary to law, shall be guilty of smuggling and shall be
punished with: