Article 101p. 101

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

The Bureau shall require the electronic lodgement of the

goods declaration.

The Bureau shall only require supporting documents

necessary

for

customs

control

to

ensure

that

all

requirements

of

the

law have been complied with.

Translation

of

supporting

documents

shall

not

be

required except when necessary.

Goods declaration must be lodged within fifteen (15)

days from the date of discharge of the last package from

the

vessel

or aircraft. The period to file the goods

declaration may, upon request, be extended on valid

grounds for another fifteen (15) days: Provided , That the

request is made before the expiration of the original

period

within

which

to

file

the

goods

declaration:

Provided, however , That the period of the lodgement of

the

goods

declaration

may

be

adjusted

by

the

Commissioner.

SECTION

408.

Lodgement

and

Amendment

of

Goods

Declaration. — The Bureau shall permit the

electronic lodgement of the goods declaration at any

designated customs office. The Bureau shall, for valid

reason and under terms and conditions provided by

regulation, permit the declarant to amend the goods

declaration that has already been lodged: Provided , That

the request to amend the goods declaration, together

with the intended amendments, must be received prior

to final assessment or examination of the goods.

SECTION 409. Advance Lodgement and Clearance.

— The Bureau may provide for the lodgement and

clearance

of

goods

declaration

and

supporting

documents prior to the arrival of the goods under such

terms and conditions as may be provided by rules and

regulations to be promulgated under this Act.

SECTION

410.

Entry

of

Goods

in

Part

for

Consumption and in Part for Warehousing. — Goods

declaration covered by one bill of lading or airway bill over

goods which are meant in part for consumption and in

part

for

warehousing

may

be

both

entered

simultaneously for release at the port of entry.

SECTION 411. Contents of Goods Declaration. —

Goods

declaration

shall

contain

the

names

of

the

consignee, importing vessel or aircraft, port of departure,

port of destination and date of arrival, the number and

marks of packages, or the quantity, if in bulk, the nature

and

correct

commodity

description

of

the

goods

contained therein, its value as set forth in a proper

invoice, and such other information as may be required

by rules and regulations. Where the declarant does not

have all the information required to make the goods

declaration, a provisional or incomplete goods declaration

shall, for certain cases and for reasons deemed valid by

the Bureau, be allowed to be lodged: Provided , That it

contains the particulars deemed necessary by the Bureau

for the acceptance of the entry filed and that the

declarant undertakes to complete it within forty-five (45)

days from the filing of the provisional goods declaration

in accordance with Section 403 of this Act.

SECTION 412. Statements to be Provided in the

Goods Declaration. — No entry of imported goods shall

be allowed unless the goods declaration has been lodged

with the Bureau. The goods declaration shall, under

penalties of falsification or perjury, contain the following

statements:

(a) The invoice and goods declaration contain an

accurate

and faithful account of the prices paid or

payable for the goods, and other adjustments to the price

actually paid or payable, and that nothing has been

omitted

therefrom

or

concealed

whereby

the

government of the Republic of the Philippines might be

defrauded of any part of the duties and taxes lawfully due

on the goods; and

(b) To the best of the declarant's information and

belief, all the invoices and bills of lading or airway bills

relating to the goods are the only ones in existence

relating to the importation in question, and that these

documents are in the same state as when they were

received by the declarant, and the declaration thereon

are in all respects genuine and true.

Goods declaration shall be submitted electronically

pursuant to Republic Act No. 8792 , otherwise known as

the " Electronic Commerce Act of 2000". Such declarations

when printed and certified by a competent customs

officer

as

a

faithful

reproduction

of

the

electronic

submission shall be considered as actionable documents

for purposes of prosecuting a declarant if the declarations

are found to be fraudulent.

SECTION 413. Description of Goods. — Under such

terms and conditions prescribed under the rules and

regulations, the description of the goods in the goods

declaration must be sufficient and specific in detail to

enable the goods to be identified for customs valuation,

statistical purposes, and classification to the appropriate

tariff heading and subheading in the currency of the

invoice, and in such other particulars necessary for the

proper assessment and collection of duties and taxes. The

quantity and value of each of the several classes of goods

shall be separately declared according to their respective

headings or subheadings and the totals of each heading

or subheading shall be duly shown.

SECTION

414.

Commercial

and

Noncommercial

Invoice. — Commercial invoice of imported goods shall

contain the following:

(a) The agreed price paid or to be paid for the goods;

(b) The adjustments to the price paid or to be paid as

defined in Section 701 (1) of this Act, if not yet included in

the invoice, as may be applicable;

(c) The names of the buyer, seller, and the time and

place of sale;

(d) The port of entry;

(e) A sufficient description to enable the accurate

identification of goods for tariff classification, customs

valuation, and statistical purposes, indicating the correct

commodity

description,

in

customary

term

or

commercial designation, the grade or quality, numbers,

marks or symbols under which they are sold by the seller

or manufacturer, together with the marks and number of

packages in which the goods are packed;

(f) The quantities in the weights or measures of the

goods shipped; and

(g) Any other fact deemed necessary for the proper

examination, customs valuation, and tariff classification of

the goods as may be prescribed by rules and regulations.

To the extent possible, the above requirements shall

also apply to goods imported but not covered by sale,

such as goods on consignment or lease, samples, or

donations, covered by a consignment, pro forma invoice,

or other noncommercial invoice.

SECTION 415. Mode of Payment and Terms of Trade.

— Subject to existing laws and rules on foreign currency

exchange, the internationally accepted standards and

practices

on

the

mode

of

payment

or

remittance

covering

import

and

export

transactions,

including

standards developed by international trading bodies such

as the International Chamber of Commerce (ICC) on

trading terms (incoterms) and on international letters of

credit such as the Uniform Customs and Practice for

Documentary Credits (UCPDC), shall be recognized.

SECTION 416. Examination of Samples. — Customs

officers shall see to it that representative samples taken

during examination shall be properly receipted for and

retained within a reasonable period of time. The quantity

and value of the samples taken shall be noted in the

specified box of goods declaration or electronic form.

Such samples shall be duly labeled as will definitely

identify them with the importation for which they are

taken.

SECTION 417. Forwarding of Cargo and Remains of

Wrecked Vessel or Aircraft. — When vessels or aircrafts

are wrecked within the Philippines, the original owners or

consignees of the cargo, or by its underwriters, in case of

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