Article 99p. 99

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

Bureau, unless provided under existing laws, rules and

regulations.

For this purpose, mission orders shall clearly indicate

the specific name carrying out the mission and the tasks

to be carried out.

Subject to the approval of the Secretary of Finance,

the Commissioner shall define the scope, areas covered,

procedures and conditions governing the exercise of such

police authority including custody and responsibility for

the seized goods. The rules and regulations to this effect

shall

be

furnished

to

the

concerned

government

agencies and personnel for guidance and compliance.

All seizures pursuant to this section must be effected

in accordance with the provisions on the conduct of

seizure proceedings provided for in Chapters 3 and 4 of

Title XI of this Act.

SECTION

215.

Place

Where

Authority

May

be

Exercised. — All persons exercising police authority as

described in the preceding section shall only exercise

powers

within customs premises as provided for in

Section 303 of this Act, and within the limits of the

authority granted by the Commissioner.

Port and airport authorities in all ports of entry shall

provide authorized customs officers with unhampered

access

to

all

premises

within

their

administrative

jurisdiction.

SECTION 216. Exercise of Power of Seizure. — Any

person exercising police authority under this Act has the

power and duty to seize any vessel, aircraft, cargo, goods,

animal or any other movable property when the same is

subject to forfeiture or when they are subject of a fine

imposed under this Act.

SECTION 217. Duty of Officer to Disclose Official

Character. — For the proper exercise of police authority,

any authorized person shall disclose the nature of the

authority upon being questioned at the time of exercise

thereof

and

shall

exhibit

the

corresponding written

authority issued by the Commissioner.

SECTION 218. Authority to Require Assistance and

Information. — Any person exercising police authority

may demand the assistance of and request information

from the Philippine National Police (PNP), the AFP and

other

national

law

enforcement

agencies,

when

necessary, to effect any search, seizure or arrest. It shall be

the duty of any police officer and other national law

enforcers to give such lawful assistance.

SECTION 219. Authority to Enter Properties. — Any

person exercising police authority may, at any time, enter,

pass through, and search any land, enclosure, warehouse,

store, building or structure not principally used as a

dwelling house.

When a security personnel or any other employee

lives in the warehouse, store, or any building, structure or

enclosure that is used for storage of goods, it shall not be

considered as a dwelling house for purposes of this Act.

SECTION 220. Authority to Search Dwelling House.

— A dwelling house may be entered and searched only

upon warrant issued by a Judge of a competent court,

the sworn application thereon showing probable cause

and particularly describing the place to be searched and

the goods to be seized.

SECTION

221.

Authority

to

Search

Vessels

or

Aircrafts and Persons or Goods Conveyed Therein. —

Any person exercising police authority under this Act may

board, inspect, search and examine a vessel or aircraft

and any container, trunk, package, box or envelope found

on board, and physically search and examine any person

thereon. In case of any probable violation of this Act, the

person exercising police authority may seize the goods,

vessel, aircraft, or any part thereof.

Such power to search includes removal of any false

bottom, partition, bulkhead, or any other obstruction for

the purpose of uncovering any concealed dutiable or

forfeitable goods.

The proceeding herein authorized shall not give rise

to any claim for damage caused to the goods, vessel or

aircraft, unless there is gross negligence or abuse of

authority in the exercise thereof.

SECTION 222. Authority to Search Vehicles, Other

Carriers,

Persons and Animals. — Upon reasonable

cause, any person exercising police authority may open

and examine any box, trunk, envelope, or other container

for purposes of determining the presence of dutiable or

prohibited goods. This authority includes the search of

receptacles used for the transport of human remains and

dead animals. Such authority likewise includes the power

to stop, search, and examine any vehicle or carrier, person

or animal suspected of holding or conveying dutiable or

prohibited goods.

SECTION 223. Authority to Search Persons Arriving

from

Foreign

Countries. — Upon reasonable cause,

travelers

arriving

from

foreign

countries

may

be

subjected

to

search

and

detention by the customs

officers. The dignity of the person under search and

detention

shall

be

respected

at

all

times.

Female

inspectors may be employed for the examination and

search of persons of their own sex.

SECTION 224. Power to Inspect and Visit. — The

Commissioner or any customs officer who is authorized in

writing by the Commissioner, may demand evidence of

payment of duties and taxes on imported goods openly

for sale or kept in storage. In the event that the interested

party fails to produce such evidence within fifteen (15)

days, the goods may be seized and subjected to forfeiture

proceedings: Provided , That during the proceedings, the

interested party shall be given the opportunity to prove or

show the source of the goods and the payment of duties

and taxes thereon: Provided, further , That when the

warrant of seizure has been issued but subsequent

documents presented evidencing proper payment are

found to be authentic and in order, the District Collector

shall, within fifteen (15) days from the receipt of the

motion

to

quash

or

recall

the

warrant,

cause

the

immediate

release

of

the

goods

seized,

subject

to

clearance by the Commissioner: Provided, finally , That the

release thereof shall not be contrary to law.

TITLE III Customs Jurisdiction and Customs

Control

CHAPTER 1 Customs Jurisdiction

SECTION

300.

Customs

Jurisdiction.

—

For the

effective implementation of this Act, the Bureau shall

exercise

jurisdiction

over

all

seas

within

Philippine

territory and all coasts, ports, airports, harbors, bays, rivers

and inland waters whether navigable or not from the sea

and any means of conveyance.

The Bureau shall pursue imported goods subject to

seizure during its transport by land, water and air and

shall exercise jurisdiction as may be necessary for the

effective enforcement of this Act. When a vessel or

aircraft becomes subject to seizure for violation of this

Act, a pursuit of such vessel or aircraft which began

within the territorial waters or air space may continue

beyond the same, and the vessel or aircraft may be seized

in the high seas or international air space.

CHAPTER 2 Customs Control

SECTION 301. Customs Control over Goods. — All

goods, including means of transport, entering or leaving

the customs territory, regardless of whether they are

liable to duties and taxes, shall be subject to customs

control to ensure compliance with this Act.

In the application of customs control, the Bureau

shall employ audit-based controls and risk management

systems, use automation to the fullest extent possible,

© Compiled by RGL

99 of 201