Lesper Jasse D.

M Anobling CUSTOMS

Reference Section 1501-1802 TCCP Vol. 2

1. To whom the collector shall authorize the delivery of imported article? 2. In what instance, a delivery maybe effected by the Collector even without production of Bill if Lading? 3. What is the remedy available to the importer, if he wanted to release packages not subject for examination by customs? 4. What should an importer do, if he want to authorize delivery of article to another person? 5. What is the remedy available to the BOC, in case importer, has obligations that are not settled? 7. State the general rule in giving abatement or refund of duties and taxes. What are the exceptions? 8. What errors can be corrected which may result to refunding of excess payments? 9. State procedure in claiming for refund of duties and taxes. 10. What is the prescribed period wherein BOC employees or official shall report to Collector the presence of abandoned imported article?

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