RESEARCH: “Importer” in relation to liabilities for duties and taxes

on importation
To reiterate discussions on Tax Memo, AMTI is considered as an importer liable
to payment of duties, taxes, fees and other charges. The legal basis is section
404 and 405 of the CMTA which says:
“Sec. 404. Owner of Imported Goods. – All goods imported into the
Philippines shall be deemed to be the property of the consignee or the
holder of the bill of lading, airway bill or other equivalent transport
document if duly endorsed by the consignee therein, or, if consigned to
order, duly endorsed by the consignor. The underwriters of abandoned
goods and the salvors of goods saved from wreck at sea, coast, or in
any area of the Philippines, may be regarded as the consignees.
Sec. 405. Liability of Importer for Duties and Taxes. – Unless
relieved by laws or regulations, the liability for duties, taxes, fees, and
other charges attached to importation constitutes a personal debt
due and demandable against the importer in favor of the government
and shall be discharged only upon payment of duties, taxes, fees and
other charges. It also constitutes alien on the imported goods which
may be enforced while such goods are under customs' custody”
On the other hand, section 106 (a) and section 107, par., 1 of the CMTA also
described the importer being a declarant who is responsible for the payment
of duties and taxes:

“Sec. 106. Declarant. – A declarant may be a consignee or a person

who has the right to dispose of the goods. The declarant shall lodge a
goods declaration with the Bureau and may be:

(a) The importer, being the holder of the bill of lading; or

(b) The exporter, being the owner of the goods to be shipped out; or
(c) A customs broker acting under the authority of the importer or from
a holder of the bill; or
(d) A person duly empowered to act as agent or attorney-in-fact for
each holder.”

“Sec. 107. Rights and Responsibilities of the Declarant. – The

declarant shall be responsible for the accuracy of the goods declaration
and for the payment of all duties, taxes and other charges due on the
imported goods.”
In addition, section 3 (3.2) and section 9 (9.1) of CMO 34 – 2019 “Interim
Guidelines implementing section 106 and section 107 of Republic Act No.
10863, otherwise known as the Customs Modernization and Tariff Act (CMTA)”
further discussed the importer as a declarant named in the Bill/Airway Bill of
Lading responsible for the payments of duties, taxes and other charges in the
imported goods.
For your reference,

For more basis, “importer” in relation to liabilities in Taxes is also stated on

Sec 4. 107-1 of BIR RR 16-2005 specifically subsection b: