Article 100p. 100

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

and

adopt

a

compliance

measurement

strategy

to

support risk management.

The Bureau shall seek to cooperate and conclude

mutual administrative assistance agreements with other

customs administrations to enhance customs control.

The Bureau shall consult, coordinate, and cooperate with

other

government

regulatory

agencies,

free

zones

authorities, and the customs stakeholders, in general, to

enhance customs control.

SECTION 302. Enforcement of Port Regulation of

the Bureau of Quarantine. — Customs officials and

employees

shall

cooperate

with

the

quarantine

authorities in the enforcement of the port quarantine

regulations promulgated by the Bureau of Quarantine

and shall give effect to the same insofar as connected

with matters of shipping and navigation.

SECTION

303.

Control

over

Premises

Used

for

Customs Purposes. — The Bureau shall, for customs

purposes,

have

exclusive

control,

direction

and

management of customs offices, facilities, warehouses,

ports,

airports,

wharves,

infrastructure

and

other

premises in the Customs Districts, in all cases without

prejudice to the general police powers of the local

government units (LGUs), the Philippine Coast Guard and

of law enforcement agencies in the exercise of their

respective functions.

SECTION 304. Power of the President to Subject

Premises

to

Customs

Jurisdiction.

—

When

public

interest requires, the President may, by executive order,

declare any public wharf, landing place, infrastructure,

street or land, in any port of entry under the jurisdiction of

the Bureau as may be necessary, for customs purposes

and/or to authorize a port or terminal operator to transfer

overstaying cargoes in an inland depot or terminal.

SECTION 305. Trespass or Obstruction of Customs

Premises. — No person shall enter or obstruct a customs

office, warehouse, port, airport, wharf, or other premises

under the control of the Bureau without prior authority,

including the streets or alleys where these facilities are

located.

SECTION

306.

Special

Surveillance

for

the

Protection

of

Customs Revenue and Prevention of

Smuggling. — The Bureau shall conduct surveillance on

vessels or aircrafts entering Philippine territory and on

imported goods entering the customs office: Provided ,

That the function of the Philippine Coast Guard to

prevent and suppress the illegal entry of these goods,

smuggling

and

other

forms

of

customs

fraud

and

violations of maritime law and its proper surveillance of

vessels entering and/or leaving Philippine territory as

provided in Republic Act No. 9993 , otherwise known as

the " Philippine Coast Guard Law of 2009 ", shall continue

to be in force.

SECTION

307.

Temporary

Storage

of

Goods. —

Subject to the rules and regulations to be issued by the

Secretary of Finance, the Commissioner shall establish a

system for temporary storage of imports prior to goods

declaration in case of abandoned or overstaying goods.

TITLE IV Import Clearance and Formalities

CHAPTER 1 Goods Declaration

SECTION

400.

Goods

to

be

Imported

through

Customs

Office.

—

All

goods

imported

into

the

Philippines shall be entered through a customs office at a

port of entry, or may be admitted to or removed from a

free zone as defined in this Act, as the case may be.

SECTION

401.

Importations

Subject

to

Goods

Declaration. — Unless otherwise provided for in this Act,

all imported goods shall be subject to the lodgement of a

goods

declaration.

A

goods

declaration may be for

consumption,

for

customs

bonded

warehousing,

for

admission, for conditional importation, or for customs

transit.

SECTION 402. Goods Declaration for Consumption.

— All goods declaration for consumption shall be cleared

through a formal entry process except for the following

goods which shall be cleared through an informal entry

process:

(a) Goods of a commercial nature with Free on Board

(FOB) or Free Carrier At (FCA) value of less than fifty

thousand pesos (P50,000.00). Every three (3) years after

the effectivity of this Act, the Secretary of Finance shall

adjust this amount as provided herein to its present value,

using the Consumer Price Index (CPI) as published by the

PSA; and

(b) Personal and household effects or goods, not in

commercial quantity, imported in a passenger's baggage

or mail.

The Commissioner may adjust the value of goods of

commercial nature that shall be cleared through an

informal entry process without prejudice to the periodic

adjustment period in subparagraph (a) of this section.

All

importations entered through a formal entry

process shall be covered by a letter of credit or any

verifiable commercial document evidencing payment or

in cases where there is no sale for export, by any

commercial document indicating the commercial value

of the goods.

SECTION 403. Provisional Goods Declaration. —

Where the declarant does not have all the information or

supporting documents required to complete the goods

declaration,

the

lodging

of

a

provisional

goods

declaration may be allowed: Provided , That it substantially

contains

the

necessary

information

required by the

Bureau and the declarant undertakes to complete the

information or submit the supporting documents within

forty-five (45) days from the filing of the provisional goods

declaration,

which

period

may

be extended by the

Bureau for another forty-five (45) days for valid reasons.

If the Bureau accepts a provisional goods declaration,

the duty treatment of the goods shall not be different

from that of goods with complete declaration.

Goods under a provisional goods declaration may be

released upon posting of any required security equivalent

to the amount ascertained to be the applicable duties

and taxes.

SECTION 404. Owner of Imported Goods. — All

goods imported into the Philippines shall be deemed to

be the property of the consignee or the holder of the bill

of

lading,

airway

bill

or

other

equivalent

transport

document if duly endorsed by the consignee therein, or, if

consigned to order, duly endorsed by the consignor. The

underwriters of abandoned goods and the salvors of

goods saved from wreck at sea, coast, or in any area of the

Philippines, may be regarded as the consignees.

SECTION 405. Liability of Importer for Duties and

Taxes. — Unless relieved by laws or regulations, the

liability for duties, taxes, fees, and other charges attached

to importation constitutes a personal debt due and

demandable

against

the

importer

in

favor

of

the

government and shall be discharged only upon payment

of duties, taxes, fees and other charges. It also constitutes

a lien on the imported goods which may be enforced

while such goods are under customs' custody.

SECTION 406. Importations by the Government. —

Except those provided for in Section 800 of this Act, all

importations by the government for its own use or that of

its

subordinate

branches

or

instrumentalities,

or

corporations,

agencies or instrumentalities owned or

controlled by the government, shall be subject to the

duties, taxes, fees and other charges under this Act.

SECTION 407. Goods Declaration and Period of

Filing. — As far as practicable, the format of the goods

declaration shall conform with international standards.

The data required in the goods declaration shall be

limited to such particulars that are deemed necessary for

the assessment and collection of duties and taxes, the

compilation of statistics and compliance with this Act.

© Compiled by RGL

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