National Internal Revenue Code
National Internal Revenue Code
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Primary Text
NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS
collected on vessels entering through stress of weather,
duress or other urgent necessities.
SECTION 1214. Entry and Clearance of Vessels of a
Foreign Government. — The entry and clearance of
transport or supply ship of a foreign government shall be
in accordance with the agreement by and between the
Philippines and the foreign government.
SECTION 1215. Clearance of Vessel for Foreign Port.
— Before a clearance shall be granted to any vessel
bound to a foreign port, the master or the agent thereof
shall
present
to
the
District
Collector the following
properly authenticated documents:
(a) A bill of health from the quarantine officer or
officer of the public health service in the port;
(b) Three (3) copies of the manifest of export cargo,
one of which, upon certification by the customs officer as
to the correctness of the copy, shall be returned to the
master;
(c) Two (2) copies of the passengers list, showing
foreigners and other passengers;
(d) The register and shipping goods, if the vessel is of
Philippine registry;
(e) Clearance issued by the last port of entry; and
(f)
A
certificate
from
the
Philippine
Postal
Corporation to the effect that it received timely notice of
the sailing of the vessel: Provided, That the District
Collector shall not permit any vessel to sail for a foreign
port if the master or agent thereof refuses to receive bags
of mail delivered to the same by the Philippine Postal
Corporation for transport upon reasonable compensation.
In case the Postmaster General and the master or agent
do not come to an agreement concerning the amount of
the compensation to be paid for the carriage of the mail,
the matter shall be submitted for decision to a Board of
Referees
to
be
composed
of
three
(3)
members
appointed,
respectively,
by
the
Philippine
Postal
Corporation, the agency of the company to which the
vessel concerned belongs, and the Bureau, who shall fix a
reasonable rate of compensation.
SECTION
1216.
Detention
of
Warlike
Vessel
Containing Arms and Munitions. — District Collectors
shall report to the proper authorities or detain any vessel
of
commercial
registry
manifestly
built
for
warlike
purposes and about to depart from the Philippines with a
cargo consisting principally of arms and munitions of war,
when the number of men shipped on board or other
circumstances render it probable that such vessel is
intended to be employed by the owner or owners to
cruise or commit hostilities upon the subjects, citizens, or
property of any foreign principality or state, or of any
colony, district, or people with whom the Philippines is at
peace,
until
the
decision
of
the
President
of
the
Philippines is rendered thereon, or until the owner or
owners shall give a security, in double the value of the
vessel and cargo, that it will not be so employed, if in the
discretion of the District Collector such security will
prevent the violation of the provisions of this section.
SECTION 1217. Oath of Master of Departing Vessel.
— The master of a departing vessel shall state under oath
that:
(a) All cargoes conveyed on the vessel, destined for
the Philippines, have been duly discharged or accounted
for;
(b) A true copy of the outgoing cargo manifest has
been furnished to the Bureau;
(c) No letters or packets, not enclosed in properly
stamped envelope sufficient to cover postage, have been
received or will be conveyed, except those relating to the
vessel; and that all mails placed on board the vessel
before its last clearance from the Philippines have been
delivered at the proper foreign port; and
(d) If clearing without passenger, the vessel will not
carry upon the instant voyage, from the Philippine port,
any passenger of any class, or other person not entered
upon the ship's declaration.
SECTION 1218. Extension of Time for Clearance. — At
the time of clearance, the master of a departing vessel
shall
be
required
to
indicate
the time of intended
departure,
and
if
the
vessel should remain in port
forty-eight (48) hours after the time indicated, the master
shall report to the District Collector for an extension of
time
of
departure,
and without such extension the
original clearance shall be nullified.
SECTION 1219. Advance Notice of Aircraft Arrival. —
(A) Nonscheduled Arrivals. — Before an aircraft comes
into any area in the Philippines from any place outside
thereof, a timely notice of the intended flight shall be
furnished to the District Collector or other customs
officer-in-charge at or nearest the intended place of first
landing,
and
to
the
quarantine
and
immigration
officers-in-charge at or nearest such place of landing. If
dependable facilities for giving notice are not available
before departure, the use of any radio equipment shall be
appropriate as long as it will result in the giving of
adequate and timely notice of the aircraft's approach,
otherwise landing shall be made at a place equipped
with navigational facilities. If, upon landing in any area,
the
government
officers
have
not
arrived,
the
pilot-in-command
shall
hold
the
aircraft
and
any
baggage
and
goods
thereon
intact
and
keep
the
passengers and crew members in a segregated place
until the inspecting officers arrive.
(B) Scheduled Arrivals. — Such advance notice will not
be required in the case of an airline arriving in accordance
with the regular schedule filed with the District Collector
for the Customs District in which the place of first landing
area
is
situated,
and
also with the quarantine and
immigration officers-in-charge of such place.
SECTION 1220. Landing at International Airport of
Entry. — Except in case of emergency or forced landings,
aircraft arriving in the Philippines from any foreign port or
place shall make the first landing at an international
airport of entry, unless permission to land elsewhere
other than at an international airport of entry is first
obtained from the Commissioner. In such cases, the
owner, operator, or person in charge of the aircraft shall
pay the expenses incurred in inspecting the aircraft,
goods, passengers, and baggage carried thereon, and
such aircraft shall be subject to the authority of the
District
Collector
at
the
airport
while
within
its
jurisdiction.
Should an emergency or forced landing be made by
an aircraft coming into the Philippines at a place outside
the jurisdiction of the latter, the pilot-in-command shall
not allow goods, baggage, passenger, or crew member to
be removed or to depart from the landing place without
permission of a customs officer, unless such removal or
departure
is
necessary
for
purposes
of
safety,
communication with customs officers, or preservation of
life, health, or property. As soon as practicable, the
pilot-in-command, or a member of the crew-in-charge, or
the owner of the aircraft, shall communicate with the
customs officer at the intended place of first landing or at
the nearest international airport or other customs port of
entry
in
the
area
and
make
a
full
report
of
the
circumstances of the flight and of the emergency or
forced landing.
SECTION 1221. Report of Arrival and Entry of Aircraft.
— The pilot-in-command of any aircraft arriving from a
foreign port or place shall immediately report its arrival to
the District Collector at the airport of entry or to the
customs officer detailed to meet the aircraft at the place
of
first
landing.
Upon
arrival, such aircraft shall be
boarded by a quarantine officer, and after pratique or
health
clearance
is
granted, shall be boarded by a
customs
officer;
subsequently
no
person
shall
be
permitted to board or leave the aircraft without the
permission of the customs officer. The pilot-in-command
or any other authorized agent of the owner or operator of
the aircraft shall make the necessary entry. No such
© Compiled by RGL
125 of 201
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