CUSTOMS TAXATION

Reference: Tariff and Customs Code of the Philippines (TCCP)

1. Powers and Jurisdiction of Customs
Sec. 60160!
Sec. ""0!# ""1"
Cases: Jao $s. Court of %ppeals# "&' SCR% ()
Repu*lic $s. +ocar# '( SCR% ,!
-ierne.a $s. Commissioner of Customs# "& SCR% ('&
/nrile $s. -inu0a (, SCR% (!1
Papa $s. 1a2o# "" SCR% !),
Comcus $s. C.%.# 3R 4 111"0"0)# Jan. (1#"006

". %dministrati$e Proceedin2s
Sec. "(01"(16
(. 5hen 6mportation +e2ins and Terminated
Sec. 1"011"0"
Sec. 1"10
/ffect of 7ailure to 7ile /ntr0
Sec. 1!011!0"
Cases: Che$ron Phils $s. Com of Customs 3R 4 1,!,)'# %u2. 11# "00!
&. %rticles Su*8ect to 9ut0
Sec. 101
Sec. 1"0)
/ffecti$it0 9ate of Rate of 9ut0
Sec. "0)
T0pes of 9uties
Prohi*ited 6mportations
). Customs -aluation
R.%. '1()
a.) Transaction -alue S0stem
Sec. "01 (a)
*.) Post /ntr0 %udit
6. 6mportation in $iolation of the TCCP
Sec. (601(60"
Properties Su*8ect to 7orfeiture
Sec. ")(0")(1
Commissioner of Customs $s. 1anila Star 7err0 6nc. "", SCR% (1,

Syllabus for Taxation II (SY 2013-2014)
Atty. Jon Ligon