Article 126p. 126

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

aircraft

shall,

without

previous

permission

from the

District Collector, depart from the place of first landing or

discharge goods, passengers, or baggage.

SECTION

1222.

Documents

Required

in

Making

Entry for Aircraft. — (a) For the purpose of making entry,

there shall be presented to the boarding customs officer

four (4) copies of a general declaration which shall

contain the following data, unless any of such data is

otherwise presented on a separate official form:

(1) Name of owner or operator of aircraft, registration

marks and nationality of aircraft, and flight number of

identification;

(2) Points of clearance and entry, and date of arrival;

(3) Health and customs clearance at the last airport of

departure;

(4) Itinerary of aircraft, including information as to

airport of origin and departure dates;

(5) Names and nationality of crew members;

(6)

Passengers

manifest

showing

places

of

embarkation and destination;

(7) Cargo manifest showing information as to airway

bill number, the number of packages related to each

airway bill number, nature of goods, destination, and

gross weight, together with a copy of each airway bill

securely attached thereto;

(8) Store list; and

(9) Such other documents as may be required by the

Bureau.

(b) The general declaration shall be written in English

and duly signed by the pilot-in-command or operator of

the aircraft, or the authorized agent. The section on

health, and customs clearances, however, shall be signed

only by the pilot-in-command or when necessary, by a

crew member when the general declaration itself has

been signed by a non-crew member. If the aircraft does

not carry cargoes or passengers, such facts must be

shown in the manifest.

(c) A cargo manifest shall in no case be changed or

altered after entry of the aircraft, except by means of an

amendment

by

the

pilot-in-command or authorized

agent thereof, under oath, and 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 shall be allowed except when it is obvious

that a clerical error or any other discrepancy has been

committed

without

any

fraudulent

intent

in

the

preparation of the manifest, the discovery of which could

not have been made until after complete examination of

the importation.

SECTION 1223. Manifests for the Commission on

Audit (COA) and District Collector. — Upon arrival of an

aircraft 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 aircraft's register or other documents in

lieu thereof, together with the clearance and other papers

granted to the aircraft at the port of departure for the

Philippines.

SECTION 1224. Clearance of Aircraft for Foreign

Port. — (a) Any aircraft bound to a foreign port shall,

before

departure,

be

granted

clearance

by

the

Commissioner at an airport of entry where such aircraft

has been authorized to make its landing; and

(b) Before clearance shall be granted to an aircraft

bound to a foreign port, there shall be presented to the

District Collector or to the customs officer detailed at the

place of departure four (4) copies of a general declaration

signed by the pilot-in-command or authorized agent of

an aircraft which shall contain the following data:

(1) Name of owner or operator of aircraft, registration

marks and nationality of aircraft, and flight number of

identification;

(2) Port of clearance, data thereof and destination;

(3) Health and customs clearance;

(4) Itinerary of aircraft, including information as to

airport of destination and departure date;

(5) Names and nationality of crew members;

(6)

Passengers

manifest

showing

places

of

destination;

(7) Export cargo manifest showing information as to

airway bill number, the number of packages related to

each airway bill number, nature of goods, destination,

and gross weight, together with a copy of each airway bill

securely attached thereto; and

(8) Store list showing stores loaded.

SECTION

1225.

Oath

of

Person-in-Charge

of

Departing

Aircraft.

—

The

pilot-in-command

or

authorized agent of such departing aircraft shall also

state under oath to the effect that:

(a) All cargoes conveyed on the aircraft destined to

the

Philippines

have

been

duly

discharged

and

accounted for; and

(b) The aircraft has not received nor will convey any

letter

or

packet

not

enclosed

in

properly

stamped

envelope

sufficient

to

cover

postage,

except

those

relating to the cargo of the aircraft, and that there was

delivery to the proper foreign port of all mails placed on

board said aircraft before clearance from the Philippines.

If an aircraft is cleared to depart without passengers,

the aircraft shall not carry any passenger thereon.

A record shall be made and kept open to public

inspection in every customs office at an airport of entry of

the dates of arrival and entry of all aircraft.

CHAPTER 3 Other Third Parties

SECTION 1226. Supervision and Regulation of Third

Parties. — Third parties transacting with the Bureau on

behalf of importers and consignees shall be treated

equally as true importers or consignees.

Third parties transacting with the Bureau shall be

liable for acts committed in violation of this Act and

related laws.

Upon the recommendation of the Commissioner, the

Secretary of Finance shall issue rules and regulations to

govern and regulate the conduct of all third parties

dealing

directly

with

the

Bureau in relation to the

importation,

exportation,

movement,

storage

and

clearance of goods for and on behalf of another person.

The

rules

and

regulations

shall

provide for specific

conditions when third parties may or may not directly

transact with the Bureau and shall provide a written

notice in case such third parties are, for valid reasons,

barred from transacting with the Bureau. Third party is

defined under Section 102 (uu) of this Act. For purposes of

this section, third parties may also refer to logistics

providers, importers, exporters, carriers, airlines, shipping

lines, shipping agents, forwarders, consolidators, port and

terminal operators, and warehouse operators, if such

persons or entities transacted with the Bureau.

CHAPTER 4 Authorized Economic Operators

(AEOs)

SECTION 1227. Treatment of Authorized Economic

Operators (AEOs). — The Bureau shall promulgate the

necessary

procedures

and

requirements

for

the

compliance of Authorized Economic Operators (AEOs).

For AEOs who have displayed diligence in complying with

the

rules

and

the

submission

of

official

customs

requirements,

and

have

satisfactorily

managed their

© Compiled by RGL

126 of 201