Article 96p. 96

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(b) Transmit approval in the form of electronic data

messages or electronic documents; and

(c)

Require

and/or

accept

payments

and

issue

receipts acknowledging such payments through systems

using electronic data messages or electronic documents.

The introduction and implementation of information

and communications technology shall be undertaken

with due consultation with directly affected parties and

stakeholders.

SECTION 110. Relationship between the Bureau and

Third Parties. — Parties may transact business with the

Bureau either directly or through a designated third party

to act on their behalf.

The customs transactions directly transacted by a

party shall not be treated less favorably or be subject to

more

stringent

requirements

than

those

transacted

through a designated third party.

A designated third party shall have the same rights

and

obligations

as

the

designating

party

when

transacting business with the Bureau.

Subject to the provisions of existing laws, treaties,

convention and international agreements, the Secretary

of Finance shall make the necessary guidelines for the

defined relationship of the Bureau and third parties.

SECTION 111. Information of General Application. —

All laws, decisions, rulings, circulars, memoranda and

orders of the Bureau shall be published in accordance

with law.

To foster an informed compliance regime, the Bureau

shall ensure that all relevant and available information of

general application pertaining to customs operations and

procedures which are not confidential or intended for the

Bureau's internal use only, shall be readily accessible to

any interested person.

Any new information, amendment or changes in

customs law, administrative procedures or requirements,

shall, as far as practicable, be made readily available prior

to its effective date of implementation unless advance

notice is precluded.

SECTION 112. Information of a Specific Nature. —

The Bureau shall provide information, not otherwise

confidential or for the Bureau's internal use only, relating

to a specific matter as may be requested by an interested

party for legitimate use.

The Bureau may require the payment of a reasonable

fee

in

providing

such

information.

The

requested

information shall be released within reasonable time

from the filing of the request and payment of the

required fee.

SECTION 113. Decision and Ruling. — The Bureau

shall, consistent with Section 1502 of this Act, issue

binding and advance decision and ruling at the request

of

an

interested

party

on

matters

pertaining

to

importation or exportation of goods.

Upon written request of the interested party, the

Bureau shall notify the party of its decision in writing

within the period specified in this Act or by regulation.

Should

the

decision

be

adverse

to

the

requesting

interested party, the reasons thereof shall be indicated

and the party shall be advised of the party's right of

appeal.

The ruling and decision shall be issued by the Bureau

within

thirty

(30)

days from the submission of the

necessary documents and information.

SECTION 114. Right of Appeal, Forms and Ground. —

Any party adversely affected by a decision or omission of

the Bureau pertaining to an importation, exportation, or

any other legal claim shall have the right to appeal within

fifteen (15) days from receipt of the questioned decision

or order.

An appeal in writing shall be filed within the period

prescribed in this Act or by regulation and shall specify

the grounds thereof.

The Bureau may allow a reasonable time for the

submission of supporting evidence to the appeal.

CHAPTER 3 Types of Importation

SECTION 115. Treatment of Importation. — Imported

goods shall be deemed "entered" in the Philippines for

consumption

when

the

goods

declaration

is

electronically

lodged,

together

with

any

required

supporting

documents,

with

the

pertinent

customs

office.

SECTION 116. Free Importation and Exportation. —

Unless otherwise provided by law or regulation, all goods

may be freely imported into and exported from the

Philippines without need for import and export permits,

clearances or licenses.

SECTION

117.

Regulated

Importation

and

Exportation. — Goods which are subject to regulation

shall be imported or exported only after securing the

necessary

goods

declaration

or

export

declaration,

clearances, licenses, and any other requirements, prior to

importation

or

exportation.

In

case

of

importation,

submission of requirements after arrival of the goods but

prior to release from customs custody shall be allowed

but only in cases provided for by governing laws or

regulations.

SECTION

118.

Prohibited

Importation

and

Exportation. — The importation and exportation of the

following goods are prohibited:

(a) Written or printed goods in any form containing

any

matter advocating or inciting treason, rebellion,

insurrection, sedition against the government of the

Philippines, or forcible resistance to any law of the

Philippines, or written or printed goods containing any

threat to take the life of, or inflict bodily harm upon any

person in the Philippines;

(b)

Goods,

instruments,

drugs

and

substances

designed, intended or adapted for producing unlawful

abortion,

or

any

printed

matter

which

advertises,

describes or gives direct or indirect information where,

how or by whom unlawful abortion is committed;

(c)

Written

or

printed

goods,

negatives

or

cinematographic

films,

photographs,

engravings,

lithographs,

objects,

paintings,

drawings

or

other

representation of an obscene or immoral character;

(d) Any goods manufactured in whole or in part of

gold, silver or other precious metals or alloys and the

stamp, brand or mark does not indicate the actual

fineness of quality of the metals or alloys;

(e) Any adulterated or misbranded food or goods for

human consumption or any adulterated or misbranded

drug in violation of relevant laws and regulations;

(f) Infringing goods as defined under the Intellectual

Property Code and related laws; and

(g)

All

other

goods

or

parts

thereof,

which

importation and exportation are explicitly prohibited by

law or rules and regulations issued by the competent

authority.

SECTION

119.

Restricted

Importation

and

Exportation.

—

Except

when

authorized

by

law

or

regulation,

the

importation

and

exportation

of

the

following restricted goods are prohibited:

(a) Dynamite, gunpowder, ammunitions and other

explosives, firearms and weapons of war, or parts thereof;

(b) Roulette wheels, gambling outfits, loaded dice,

marked

cards,

machines,

apparatus

or

mechanical

devices used in gambling or the distribution of money,

cigars, cigarettes or other goods when such distribution is

dependent on chance, including jackpot and pinball

machines or similar contrivances, or parts thereof;

© Compiled by RGL

96 of 201