Article 103p. 103

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

The District Collector may allow the release of the

imported goods under tentative assessment upon the

posting of sufficient security to cover the applicable

duties

and

taxes

equivalent

to the amount that is

disputed.

SECTION 426. Tentative Assessment of Provisional

Goods Declaration. — Assessment of a provisional goods

declaration

shall

be

deemed

tentative

and

such

assessment shall be completed upon final readjustment

and

submission

by

the

declarant

of

the

additional

information or documentation required to complete the

declaration within the period provided in Section 403 of

this Act.

SECTION

427.

Readjustment

of

Appraisal,

Classification or Return. — Such appraisal, classification

or

return,

as

finally

passed

upon

and approved or

modified by the District Collector, shall not be altered or

modified in any manner, except:

(1) Within one (1) year after payment of the duties,

upon statement of error in conformity with Section 912 of

this Act, as approved by the District Collector;

(2) Within fifteen (15) days after such payment, upon

request for reappraisal or reclassification addressed to the

Commissioner by the District Collector, if the appraisal or

classification is deemed to be low;

(3)

Upon

request

for

reappraisal

and/or

reclassification, in the form of a timely protest addressed

to the District Collector by the interested party if the latter

should be dissatisfied with the appraisal or return; or

(4) Upon demand by the Commissioner after the

completion of compliance audit in accordance with the

provisions of this Act.

SECTION 428. Assessment of Duty on Less Than

Entered Value. — Duty shall not be assessed in any case

upon an amount less than the entered value, unless by

direction

of

the

Commissioner

in

cases

when

the

importer certifies at the time of entry that the entered

value is higher than the dutiable value and that the

goods are so entered in order to meet increases made by

the

appraiser

in

similar

cases

then

pending

re-appraisement; and the lower assessment shall be

allowed only when the importer's contention is sustained

by a final decision, and shall appear that such action of

the importer was taken in good faith after due diligence

and inquiry.

SECTION 429. Final Assessment. — Assessment shall

be deemed final fifteen (15) days after receipt of the

notice of assessment by the importer or consignee.

SECTION 430. Period of Limitation. — In the absence

of fraud and when the goods have been finally assessed

and released, the assessment shall be conclusive upon all

parties three (3) years from the date of final payment of

duties

and

taxes,

or

upon

completion

of

the

post

clearance audit.

SECTION 431. Release of Goods after Payment of

Duties and Taxes. — Goods declared shall be released

when duties and taxes and other lawful charges have

been paid or secured and all the pertinent laws, rules and

regulations have been complied with.

When the Bureau requires laboratory analysis of

samples, detailed technical documents or expert advice,

it may release the goods before the results of such

examination are known after posting of sufficient security

by the declarant.

SECTION 432. Release of Goods to the Holder of Bill

of Lading or Airway Bill. — Any customs officer who

releases goods to the consignee or lawful holder of the

bill of lading or airway bill shall not be liable for any defect

or irregularity in its negotiation unless the customs officer

has notice of the defect or irregularity.

SECTION 433. Release of Goods without Production

of Bill of Lading or Airway Bill. — No customs officer

shall release goods to any person without the submission

of the bill of lading or airway bill covering the goods,

except on written order of the carrier or agent of the

vessel or aircraft, in which case neither the government

nor the customs officer shall be held liable for any

damage arising from wrongful release of the goods:

Provided , That when the release of goods is made against

such written order, the customs officer shall require the

submission of a copy of the bill.

SECTION 434. Release of Goods upon Order of

Importer.

—

An

importer

may

issue

a

written

authorization for the release of goods stored in a bonded

warehouse to another person. Such authorization shall

not relieve the importer from liability for the duties, taxes

and other charges due on the goods unless the person to

whom the release was authorized assumes such liability.

SECTION

435.

Withholding

Release

Pending

Satisfaction of Lien. — When the District Collector is duly

notified through a lawful order of a competent court of a

lien for freight, lighterage or general average upon any

imported goods, the District Collector shall withhold the

release of the goods unless the claim has been paid or

secured. In case of disagreement, the District Collector

may release the goods after payment of the freight and

lighterage due on the quantity or weight landed as

actually determined.

SECTION 436. Fine or Surcharge on Goods. — Goods

subject to any fine or surcharge shall be released only

after the payment of the fine or surcharge.

CHAPTER 4 Special Procedures

SECTION 437. Traveler and Passenger Baggage. —

The Bureau shall provide simplified customs procedure

for

traveler

and

baggage

processing

based

on

international agreements and customs best practices.

Travelers shall be permitted to export goods for

commercial purposes, subject to compliance with the

necessary

export

formalities and payment of export

duties, taxes and charges, if any.

SECTION 438. Postal Item or Mail. — Postal item or

mail shall include letter-post and parcels, as described in

international practices and agreements, such as the Acts

of the Universal Postal Union (AUPU), currently in force.

A simplified procedure shall be used in the clearance

of postal item or mail, including the collection of the

applicable duties and taxes on such items or goods.

When all the information required by the customs are

available in the special declaration form for postal items

as

provided

in

the

AUPU

or

similar

international

agreements, the special declaration form and supporting

documents shall be the goods declaration. However, a

separate goods declaration shall be required for the

following:

(a) Goods whose value fall within the level that the

Commissioner has determined to be taxable and thus

must be covered by a goods declaration;

(b) Prohibited and regulated goods;

(c) Goods, the exportation of which must be certified;

and

(d) Imported goods under a customs procedure other

than for consumption.

SECTION 439. Express Shipment. — The Bureau shall

provide

simplified

customs

procedures

based

on

international standards and customs best practices for air

shipments considered as time-sensitive and requiring

pre-arrival clearance. Express shipments of accredited air

express cargo operators may be released prior to the

payment of the duty, tax and other charges upon posting

of a sufficient security.

SECTION 440. Establishment of Advance Customs

Clearance and Control Program. — The Bureau may

establish

and

implement

a

voluntary

program

on

advance customs clearance and control on containerized

cargoes. The details of the voluntary advance customs

clearance shall be subject to the rules and regulations to

© Compiled by RGL

103 of 201