Article 124p. 124

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(b) The original manifest of all cargoes destined for

the port, to be returned with the endorsement of the

boarding officers;

(c) Three (3) copies of the original manifest, one of

which, upon certification by the boarding officer as to the

correctness of the copy, shall be returned to the master;

(d) A copy of the cargo stowage plan;

(e) Two (2) copies of the store list;

(f) One (1) copy of the passengers list;

(g) One (1) copy of the crew list;

(h) The original copy of all through cargo manifest, for

deposit with the customs officer who has jurisdiction over

the vessel while in port;

(i) The passengers manifest containing the names of

all foreigners, in conformity with the requirements of the

immigration laws in force in the Philippines;

(j) One (1) copy of the original duplicate of fully

accomplished bill of lading;

(k) The shipping goods and register of the vessel of

Philippine registry; and

(l) Such other related documents.

SECTION 1204. Manifest Required of Vessel from

Foreign Port. — Every vessel from a foreign port must

have on board a complete manifest of all its cargoes.

All cargoes intended to be landed at a port in the

Philippines must be described in separate manifests for

each port of call. Each manifest shall include the port of

departure and the port of delivery with the marks,

numbers, quantity, and description of the packages and

the names of the consignees. Every vessel from a foreign

port

must

have

on

board

complete

manifests

of

passengers and baggage, in the prescribed form, setting

forth the destination and all particulars required by

immigration laws. Every vessel shall present to the proper

customs officers upon arrival in ports of the Philippines a

complete list of all sea stores then on board. If the vessel

does not carry cargo or passengers, the manifest must

show that no cargo or passenger is carried from the port

of departure to the port of destination in the Philippines.

A true and complete copy of the cargo manifest shall

be

electronically

sent

in

advance

by

the

shipping

company, NVOCC, freight forwarder, cargo consolidator,

or their agents within the cut-off period as may be

determined by the Bureau before the arrival of the

carrying vessel at the port of entry. Upon arrival of the

carrying vessel, the shipping company, NVOCC, freight

forwarder,

cargo

consolidator,

or

their

agents

shall

provide two (2) hard copies of the cargo manifest to the

Bureau in case the port of entry is either the Port of

Manila (PoM) or the Manila International Container Port

(MICP), and one (1) copy only in the case of the other ports

of entry.

A cargo manifest shall in no case be changed or

altered after entry of vessel, except by means of an

amendment, under oath, by the master, consignee or

agent thereof, which shall be attached to the original

manifest: Provided, That after the invoice and/or goods

declaration covering an importation have been received

and

recorded

in

the

office

of

the

appraiser,

no

amendment of the manifest shall be allowed, except

when it is obvious that a clerical error or any other

discrepancy has been committed in the preparation of

the manifest, without any fraudulent intent, the discovery

of

which

would

not

have

been

made

until

after

examination of the importation has been completed.

SECTION 1205. Translation of Manifest. — The cargo

manifest and each copy thereof shall be accompanied by

a translation in English, if originally written in another

language.

SECTION 1206. Manifests for the Commission on

Audit and District Collector. — Upon arrival of a vessel

from a foreign port, the Bureau shall provide electronic

copies of the manifest to the Chairperson of the COA. The

master shall immediately present to the District Collector

the original copy of the cargo manifest properly endorsed

by the boarding officer, and for inspection, the ship's

register, or other documents in lieu thereof, together with

the clearance and other papers granted to the vessel at

the port of departure for the Philippines.

SECTION 1207. Production of Philippine Crew. — The

master of a Philippine vessel returning from abroad shall

produce the entire crew listed in the vessel's shipping

crew manifest. If any member is missing, the master shall

produce proof satisfactory to the District Collector that

the member has died, or absconded, has been forcibly

impressed into another service, or has been discharged.

In case of discharge in a foreign country, the master shall

produce a certificate from the consul, vice consul, or

consular agent of the Philippines there residing, showing

that such discharge was effected with the consent of the

aforesaid representative of the Philippines.

SECTION

1208.

Record

of

Arrival

and

Entry of

Vessels and Aircraft. — A record shall be made and kept

open to public inspection in every Customs District of the

date of arrival and entry of all vessels and aircraft.

SECTION 1209. Arrest of Vessel or Aircraft Departing

Before Entry Made. — When a vessel or aircraft arriving

within the limits of a Customs District from a foreign port

departs or attempts to depart before entry shall have

been made, not being thereunto compelled by stress of

weather,

duress

of

enemies, or other necessity, the

District Collector of the port may cause the arrest and

bring back such vessel or aircraft to the most convenient

port with the assistance of other concerned agencies.

SECTION 1210. Discharge of Ballast. — When not

brought to port as goods, ballast of no commercial value

may be discharged upon permit granted by the District

Collector for the purpose.

SECTION

1211.

Time

of

Unloading

Cargo.

—

Unloading of cargo from a vessel or aircraft from a foreign

port during official non-working hours shall be allowed

subject to payment of service fees by shipping lines,

airlines, or other interested parties at rates prescribed by

the Commissioner.

SECTION 1212. Entrance of Vessel through Necessity.

— When a vessel from a foreign port is compelled, by

stress of weather or other necessity to put into any other

port than that of its destination, the master within

twenty-four (24) hours after its arrival, shall make a protest

under oath setting forth the causes or circumstances of

such necessity. This protest, if not made before the

District Collector, must be produced and lodged with the

District Collector.

Within the same time, the master shall make a report

to the District Collector if any part of the cargo was

unloaded from necessity or lost by casualty before arrival,

and produce sufficient proof to the District Collector of

such necessity or casualty before the latter who shall give

the approval thereto and the unloading shall be deemed

to have been lawfully effected.

SECTION 1213. Unloading of Vessel in Port from

Necessity. — If a situation arises where the unloading of

the vessel is required pending sojourn in port, the District

Collector shall, upon sufficient proof of the necessity,

grant

a

permit

therefore,

and

the

goods

shall

be

unloaded and stored under the supervision of customs

officers.

At the request of the master of the vessel or the

owner

thereof,

the

District

Collector

may

grant

permission to enter the port and pay duties, taxes and

other charges on, and dispose of, such part of the cargo

as may be perishable in nature or as may be necessary to

defray the expenses attending the vessel.

Upon departure, the cargo, or a part thereof, may be

reloaded on board the vessel, and the vessel may proceed

with the same to its destination, subject only to the

charge for storing and safekeeping of the goods and the

fees for entrance and clearance. No port charges shall be

© Compiled by RGL

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