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    RA-9135 Tariff and Customs Code of The Philippines

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    TARIFF AND CUSTOMS CODE OF THE PHILIPPINES 2012 Volume II PHILIPPINE TARIFF COMMISSION eee Seg aes Pe eet Lo CONTENTS: BOOK II CUSTOMS LAW TITLE ¢ - THE BUREAU OF CUSTOMS PART 1 - ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU Section 601 Section 602 Section 803, Section 604 Section 605, ‘Section 608 ‘Section 607 ‘Section 608 ‘Section 609 - owes te Prien io Sbjct Proriaas ora of Chief Offcials of te Bureau of Customs... Functions ofthe Bureau Tarrtortal Juisdicion urisdietion Over Prerises Used ior Gusioms Purposes Enforcement of Port Regulation of Bureau of Quarantine ‘Bureau of Customs .. ‘Annual Report of Coriiséione’ ‘Commissioner to Make Rules and Reguiaians ‘Commissioner to Furnish Copies of Collector's Liuidated PART 2 - COLLECTION DISTRICT ANO PORTS OF ENTRY Section 701 Section 702 Section 703, Section 704 ‘Section 705 ‘Section 708 ‘Section 707 Section 708, ‘Section 708 Section 710 Section 741 Section 712, ‘Section 908 ‘Section 907 ‘Section 908 Section 909 + Departure of Vessel Upon Detaled Manifest Cotecton Disticts and Ports of Entry Thereot Power of the President to Open and Close Any Bort Assignment of Customs Offcers and Employees to Ciher Gites ‘Seal of Collector of Custorns. Authonty of Deputy Collectors of Stars ‘Appointment of Special Duties with Limited Powers occasion of Deputy ColetroPoain of Acting i Designation of Oficial as Customs inspector ‘Authanty of Collector to Remit Duties Records to be Kept by Customs Offcais Port Regulations Reports of Collector is Commissioner TWTLE l- COASTWISE TRADE = Requirement of Manifest in Coastwise Trade = Manilest Required Upon Departure trom Port ct Eniy ‘Manifests Required Prior to Unicading at Port of Entry TITLE Il - VESSELS AND AIRCRAFTS IN FOREIGN TRADE PART 1— ENTRANCE AND CLEARANCE OF VESSELS Section 1004 Section 1902 ‘Section 1003, Section 1004 ‘Section 1005, ‘Section 1006 Section 1007 Section 1008 Section 1009, Secfon 1010 Section 1011 Section 1012 Section 1013 Section 1014 ‘Section 1015 ‘Section 1018 = Production of Philppine Crew * Disenarge of Ballast = Ports Open to Vessels Engaged in Foreign Trade — Duty of Veesel to Make Entry = Contiol of Cisioms Gifcial Over Boarding oF Leaving of incoming Veasel ‘and Over Other Vessels Approaching the Former... ‘Quarantine Certicate for Incoming Vessel Documents to be Produced by the Master Uo’ Eniiy of Vewsel ‘Maniest Required of Vessel trom Foreign Por, ‘Translation of Manitest Requirement as to Delivery of Mail Recora of Arval and Enty of Vessels ‘Arrest of Vesse! Departing Before Entry tiade Time of Unlading of Cafgo : Entrance of Vessel Through Necessity Page Section 1017 - Uniading Vessel in Port from Necessity : ‘Section 1018 - Entry and Clesrance of Vessels of a Foreign Government Section 1019 - Clearance of Vessel fr Foreign Port Section 1020 = Detention of Warike Vessel Containing Air anid Miri Section 1021 - Manifest of Export Cargo to be Delivered to Chairman, Commission on Ault Section 1022 Oath of Master of Departing Vessel Section 1023 = Extension of Time for Clearance... ‘Section 1025 - Export Product to Conform to Standard Graces PART 2~ ENTRANCE ANO CLEARANCE OF AIRCRAFT IN FOREIGN TRADE, Section 1101 ~ Designation of Airports of Entry Section 1102 = Advance Notice of Anival Section 1103 = Landing at International Aiporis of Entiy Section 1104 - Report of Arrival and Entry Section 1105 Documents Required in Making Enity Section 1108 Manifest for Commission on Audit. = Section 1107. Delivery of Mall Section 1110 = Marvtest for Transl Cargo Section 1111 = Clearance of Aircraft for Foreign Port Section 1112 = Oath of Person in Charge of Departing Aircraft TITLE IV — ASCERTAINMENT, COLLECTION, AND RECOVERY OF IMPORT DUTY PART 1 ~ IMPORTATION IN GENERAL Section 1201 - Aricte to be Imported Only Through Customhouse . ‘Section 1202 = When Importation Begins and Deemed Terminated Section 1203 - Owner of imported Articles. = Section 1204 - Labiity of importer for Dues Section 1205 - Imporations by the Government ~ Section 1206 ° Junsdition of Collector Over Imprint Arce Section 1207 = Jurisdiction of Collector Over Artes of Prohtitd Ini Section 1210 = Disposition of Imported Aricies Remaining on Vessel After Tims for rs Section 1211 = Handling of Articles on Which Duty Has Not Been Paid PART2.- ENTRY AT CUSTOMHOUSE, Section 1301 - Persons Authorized to Make Import Entry Section 1202 * impor Entries Section 1203 - Entry of Article in Bart or Conaumpion and in Par for Warenicusing Section 1304 = Declaration ofthe import Ent... a Section 1308 - BY Whom to be Signed... Section 1306. Forms and Contenis of iio Eniiy Section 1307 Description of Articles Section 1308: Commercial invoice Section 1309 (Repealed by E.0. 758) Secton 1310 (Repealed by P.0. 1679, arch 6, 1886) Secton 1311 (Repeated by P.O. 1679, March 6, 1980) Secton 1312 (Repealed by P.O. 1679, March 6, 1980) ” Section 1313 - Information Furnished on Classification and Vale Secton 1314 - Forwarding of Cargo and Remains of Wrecked Vessel or Aircrat Section 1315 - Derelicts and Arties From Abandoned Wrecks , PART 3 - EXAMINATION, CLASSIFICATION AND APPRAISAL OF IMPORTED ARTICLES. Section 1401 - Conditions for Examination ‘Section 1402 = Ascertainment of Weight and Quanity Section 1403. Dubes of Customs Officer Tasked to Examine, Classify and LS liiaiaad Atides Section 1404 - (Repealed by RA’ 7656, Apri 61883) . Section 1405 Proceedings and Report of Appraisers. u 10 10 10 4 u 1 4 " " " 2 2 2 2 8 8 3 8 rr 4 1“ “ “ “4 15 18 18 8 16 ‘Section 1406 Appraisers’ Samples event ‘Section 1407. - Readjustment of Appraisal, Classification or Retum Section 1408 - Assessment of Duty on Less Than Entered Valve ‘Section 1409. ~ Employment and Compensation of Persons to Assisi in Appraisal or CClassifcetion of Aricies PART 4~ DELIVERY OF ARTICLES Section 1501 - Delivery of Acls to Holder of Bil Lading Section 1802 _ Delivery of Atcles Wihout Producton of Bi af Laing Section 1503 ~ Cosh Deposit Upon Delvery of Unexamined Packages: Section 1504 = Delivery Upon Order of Importer, Section 1508 = Witholding Delivery Pending Sabslacon of ian Section 1506 = Customs Expenses Constting Charge on Atices Section 1507 | Fine or Surcharge on Articles Seaton 1508 + Authorty of he Collector of Cusioms is Hold the Balvry or Imported AtiC68 nnn ae PART §— LIQUIDATION OF DUTIES ‘Section 1601 Liquidation and Record of Entries : ‘Section 1602 Tentative Liquidation ‘Section 1603 Final of Liquidation” Section 1604 — Treatment of Fractions in the Liquidation PART 8 — ABATEMENTS AND REFUNDS ‘Section 1701 - Abatement for Damage Incurred During Voyage Section 1702 Abatement or Refund of Duly on Missing Package : ‘Section 1703 Abatement or Refund for Deficiency in Contents of Packag 2 Sesion 1704 Abetoment or Rind of Dues on Artin LontorOeayed Ai ‘Section 1705 Abatement of Duty on Dead or Injured Animals. Section 1708 = invesbgation Required in Case of Abalements aiid Refunds : Secton 1707 > Corechon of Enors = Rehnd of Excess Payments. e Section 1708 = Claim for Refund of Duties and Taxes and Mode of Payrnert PART 7 ~ ABANDONMENT OF IMPORTED ARTICLES Section 1801 - Abandonment, Kinds and Effects of Section 1802 Abandonment of Imported ticles Section 1803 (Repealed by R.A. 7651, June 4, 1983) TITLE V - WAREHOUSING OF IMPORTED ARTICLES, PART 1 - WAREHOUSING IN GENERAL ‘Section 1901 - Establishment and Supervision of Warehouses. Section 1902 - Responsibilty of Operators. Secton 1903 - Bonded Warehouses. Secton 1904 - Imevocable Domestc iter of Ciel or Bank Guarantee or Ware Section 1905 = Discontinuance of Warehouses... ~ Section 1906 - Entry of Antcies for Warehousing ‘Section 1908 = Limit Period of Storage in Bonded Warehouse Section 1909 Charges of Storage in Bonded Warehouse Seaton 1907 | Withdvawal af Aricies fom Bonded Warehouse PART 2~ BONDED MANUFACTURING AND SMELTING WAREHOUSE. ‘Secton 2001 - Establishment of Bonded Manufacturing Warehouses ‘Secton 2002 - Exemption from Duty a ‘Section 2003 = Procedure for Withdrawal ‘Secton 2004 Verification by the Commissioner Section 2005 - Bonded Smelting Warehouses 16 16 16 17 7 7 7 7 "7 7 7 18 18 18 18 8 8 8 6 19 19 19 9 2 20 PART 3 - TRANSPORTATION IN BOND Sextion 2101 - Entry for Immediate Transporation 2 Sedtion 2102 — Bonding of Carrier Transponting Aricies Under the Preceding Seciion 23 ‘Section 2103 - Anicles Entered for immediate Exportation 23 TITLE VI- ADMINISTRATIVE AND JUDICIAL PROCEEDINGS: PART 1 - SEARCH, SEIZURE AND ARREST ‘Section 2201 Trespass or Obstruction of Customs Premises... 2 Section 2202 = Special Surveliance for Protection of Customs Revenue and Preveniion of Smugging..... Ss 2 ‘Section 2203 - Persons Having Police Authority — ——s 23 Section 2204 - Place Where Authority May Be Exercised 24 Section 2205 Exercise of Power of Seizure and Arrest IEE 2 Section 2208 Duty of Oficer or Official Disciose Omical Character 24 Section 2207 Authorty to Require Assistance i. = 24 Section 2208 - Right of Police Officer to Enter icioaire 4 Section 2209 - Search of Oweling House... = Section 2210 = Right{o Search Vessels or Aicialts and Persons or Aicles Conveyed Therein... 24 Section 2211 > Right o Search Vehicles, Beasts and Persons... 25 ‘Section 2212 = Search of Persons Arriving From Foreign Couniries 2 25 PART 2— ADMINISTRATIVE PROCEEDINGS Section 2301 - Warrant for Detention of Property-Cash Bond Section 2302 ~ Report of Seizure to Commissioner and Chairman, Commission on Audit Section 2303 - Notfication to Owner of importer Section 2304 Notficaion to Unknown Owner Section 2308 - Description, Appraisal and Classification of Seized Broperty Section 2308 Proceedings in Case of Property Belonging to Unknown Paris Section 2307 | Settlement of Case by Payment of Fine or Redemotion of Forfeited Property Section 2308 Protest and Payment Upon Protest in Civil Matters Section 2309 - Protest Exclusive Remedy in Protestabie Case , Section 2310 - Form and Scope of Protest. Section 2311 — Samples to be Furnished by Prciestng Parties ‘Section 2312 - Decision or Action of Collector in Protest and Seizure Cases: oo Section 2313 Review of Commissioner Section 2314 Notice of Decision of Commissione’ Section 2318 - Supervisory Authonty of Commissioner ard Secreiary of Finance in Ceriain Cases = : 27 Section 2316 - Authoriy sf Geminisioner io Nake Compromise 27 Section 2317 - Government's Right of Computsory Acquistion a PART 3 — JUDICIAL PROCEEDINGS ‘Section 2401 - Supervision and Control Over Criminal and Civil Proceedings ern 28 Section 2402 - Review of Court of Tax Appeals. —— 28 PART 4 ~ SURCHARGES, FINES AND FORFEITURES Section 2501 Fallure to Pay Liquidated Charges ... 28 Section 2501- - Unauthorized Withdrawal of imported Arties From Bonded Warehouse |. 28 A Section 2502 - (Repealed by P.D. 1879, March 6, 1980) seen 28 Section 2503 = Undervaluation, Misclassfcation and Misdeciaraton in Entry 28 Section 2504 Failure or Refusal of Party to Give Evidence or Submit Documents for Examination | | : 29 Section 2508 - Failure to Detiare Baggage 8 ‘Section 2506 - Breach of Bond 2 Section 2513 - Vessel or Aircraft Departing Before Eniry Aade 29 Section 2514 Obstruction to Boarding Oficial Section 2518 - Uniawtul Boarding or Leaving of Vessel or Avera Section 2516 - Failure to Delver or Receive Mai Section 2517 - Unlading of Cargo Before Arial ai Por of Gestation ‘Section 2518 - Unlading of Cargo at Improper Time or Place After Arai Section 2519 - Fallure to Exhibs of Deposit Documents Sezton 2520 ~ Bxingng of Unantesied Arms, Exlosies a War Equipment ‘Secton 2621 Section 2822 = Section 2523 - Discrepancy Between Actual and Declared Weigh of Manitested Article 30 Section 2524 - Delivery of Cargo Not Agreeing with the Master's or Plot's In Command Report. 30 Section 2525 - Breaking of Seal Placed by Customs Official : = sa) Section 2528 - Breaking of Lock or Fastoning Placed by Custos Of Section 2627 - Disappearance of Trunk or Package Specially Noted by a 3 Section 2528 - False Statement of Vesse''s or Aircrafts Destination mos Section 2528 - Other Offenses : a Section 2530 - Property Subjects Fovieitire Under Yan and Customs Laws = tl ‘Section 2531 Properties Not Subject fo Forfeture in the Absence of Prima Face Evirice 2 ‘Section 2532 Conditions Affecting Forfelture of Article 3 Section 2533 Enforcement of Lien, Administrative Fined, and Forieiuies 3 ‘Section 2534 Seizure of Vessel o Aitcrat for Dalinquency of Owner of Oficer 33 Section 2635 Burden of Proofin Seizure andlor Foreitre ac 3 Section 256 - Seizure of Other Andes... 3 PART 5 ~ DISPOSITION OF PROPERTY IN CUSTOMS CUSTODY Section 2801 - Property Subject to Sale 7 eG Section 2602 - Pisce of Sale or Other Dispostion oi Property 3 Section 2803 - Mode of Sale ne] Section 2804 - Disqualification io Paricipate in Auior u Section 2605 - Dispostion of Proceeds Ey Section 2606 - Dispostion of Surplus from ihe Proceeds ef Sala ot Abandoned oF Forfeited or Acquired Articles 4 + Disposition of Antices Liable i Beisioration I + Basten of Acie Unt fr Ue or Ste iii Sabi ah M4 ~ Disposition of Contraband : 3 ~ Disposition of Unsola Arua for Wan 6 Bidders 3 = Treatment of Dangerous Explosives 6 + Disposition of Smuggied Articles 38 PART 7 — FEES AND CHARGES ‘Section 3301 - Customs Fees and Charges Section 3302 = Section 3303. = Section 3304. = General Provision on the Authoniy to Increase o” Beciease Feet Charges TITLE Vil - GENERAL PROVISIONS PART 1 ~ CUSTOMS BROKERS. ‘Section 3401 to 3408 repealed by FLA. No. 9280 (An Act regulating the practice of Customs Brokers Profession in the Philippines, creating for the purpose a Professional Regulatory Board for Customs Brokers, and appropriating funds therefer), 3945 PART 2 MISCELLANEOUS PROVISIONS. ‘Section 3501 ‘Section 3502 ‘Section 3603 ‘Section 3504 ‘Section 3505, Section 3606 Section 3510 Section 3511 ‘Seaton 3512 ‘Section 3513 ‘Section 3514 Section 3515, ‘Section 3516 Section 3617 Section 3518 Seotion 3519 + Collector Not Liable in Respect of Fuiing in Custer + Reward to Persons instrumental in the Discovery and Seizure Duty of Collector to Report Rulings to Commissioner Application of Established Ruling or Decision ‘Authonty of Official to Administer Oaths and Take Testimony General Bonds Supervision Over Altomnoys-in Fact ‘Assignment of Customs Employees io Gvertime Wark = Reducton of Testimony to Writing. Cases Anterest Prohibited to be Held by Customs Employees. ‘Smuggled Goods Requirement to Keep Records Compliance Audit or Examination of lscords ‘Scope of the Audit Documents in Foreigh Larigdage Records tobe Kept by Customs Words and Phrases Defined... PART 3 - PROVISIONS ON PENALITIES ‘Section 3601 Section 3701 ‘Section 3702 Section 3703 Section 3704 Unlawful Importation Various Fraudulent Practices Aganel Customs Revenue Failure to Report Fraud ‘Statutory Offenses of Officials and Employees CConceaiment or Destuction of Evidence of Fraud Affxing Seals Removal, Breakage, Aieralion of Marks" ‘Removing or Repacking Goods in Warehouse Removing Goods from Customs Custody. Falure to Keep importation Records and Give Full Access to Customs Orfcers Faiute to Pay Correct Dulles and Taxes on Imported Goods ‘Violations of Tarif and Customs Laws and Regulations in General. Repeating Clause “Transitory Provisis Separabitty Clause Etfectvty Date FINAL PROVISIONS BOOK II- CUSTOMS LAW TITLE | THE BUREAU OF CUSTOMS PART 1 ~ ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU SEC. 601. Chief Ofcals of the Bureau of Customs. ~ The Bureau of Customs shall have one chiet and four assistant chiefs, to be known respectively as the Commissioner of Customs (hereinafier known af the Commissioner) and five (5) Deputy Commissioners of Customs, each one to head (a) Customs Revenue ‘Collection Monitoring Group; (b) Customs Assessment and Operations Coordinating Group; (c) Inteligence ‘and Enforcement Group; (4) Internal Administration Group, (@) Management System Technology Group, who ‘shall each receive an annual compensation in accordance with the rates prescribed by existing law. The ‘Commissioner and the Deputy Commissioners of Customs shall be appointed by the President of th Philippines. (As amended by €.0. 127 eftectve 30 January 1967), In case of temporary and permanent vacancy, one of the Deputy Commissioners shall be designated by the Secretary of Finance to act 26 Commissioner of Customs, untl the incumbent Commissioner ‘eassumes his duties or the position is fled by permanent appointment ‘SEC. 602. Functions of the Bureau. ~ The general dutes, powers and jurisdiction ofthe bureau shall include: 2 The assessment and calection of the lawtul revenues from imperted articles and all other dues, fees, charges, fines and penalties accruing under the tariff and customs laws; >. The prevention and suppression of smuggling and other frauds upon the customs; ‘& _The supervision and control over the entrance and clearance of vessels and aircraf engaged 4 The enforcement of the tarft and custom laws ang all other laws, rules and regulations Felating tothe taf and customs administration, @ The supervision and control over the handling of foreign mails arving in the Philippines, for the purpose of the collection of the lawful cuty on the cutiable articles thus imported and the prevertion of smuggling through the medium of such mals 1. ‘Supervise and control all import and export cargoes, landed or stored in piers, airports, terminal faclities, including container yards and freight stations, for the protection of government revenue; 9 Exercise exclusive original jurisdiction over seizure and fereture cases under the tari and customs laws. ‘SEC. 603. Ternforial Jurisdiction. - For the due ane effective exercise ofthe powers conferred by aw and fo the extent requisite therefore, said Bureau shall have the right of supervision and police authority over ‘se08 wihin the jurisdiction ofthe Philppines and overall coasts, ports, airports, harbors, bays, rivers, and nd waters whether navigable oF not for the sea. When a vessel becomes subject to setzure by reason of an act done in Philippine waters In violation of the tariff and customs laws, a pursuit of such vessel began within the jurisdictional waters may continue Deyond tne mantime Zone, and the vessel may be seized on the high $236. Imported articles which may be subject to seizure fr violation of the tariff and customs laws may be pursued in thei transporiaton in the Philippines by land, water or air and such jurisdiction exerted over them at any piace therein as may be necessary forthe due enforcement of the law. SEC. 604. Jurisdiction Over Premises Used for Customs Purposes. = The Bureau of Customs shall for customs purposes, have exclusive control, direction and management of customnouses, warehouses, offices, wharves, and other premises in the respective ports of entry, in all cases without prejudice to the ‘General poice powers of the cy or municipality and the Philppine Coast Guard inthe exercise ofits functions ‘wherein such premises are situated ‘SEC. 605. Enforcement of Port Regulation of Bureou of Quarantine. Customs offcials and employees shell cooperate wih the quarantine authorities in the enforcement of the port quarantine regulabons promulgated by the Bureau of Querantine end shall give elfec to the same in 0 far a3 they are annected with matters of shipping and navigation ‘SEC. 608. Powor ofthe President to Subject Premisas fo Jursciction of Bureau of Cusioms. - When any publ wharf landing place, street or land, not previously under the jurisaicion of the Bureau of Customs, in ary por of entry, is necessary or desiable for any proper customs purpose, the President of the Philippines may, by executive order, deciare such premises to be under the jurscicion of the Bureau of Customs, and thereafter the authority of such Bureau in respect thereto shal be fly effective. ‘SEC.607. Annual Report of Commissionar ~The annual report of the Commissioner to the President shal among other things, contain a complzton of he (a) quantty and value ofthe articles imported into the Philippines and the corresponding amount of custom dulies, taxes and olher charges assessed and colected on imported artcies itemized in accordance withthe taf headings and subheadings a8 appearing in the liquidated customs enties provided for in tis Code, (0) percentage collection of the peso valve of immpods, (c) quantity and value of condtionally-tree importations, (2) customs valuation over and above leters of cred opened, (e) quantty and value of tax‘ree imports, and () the quantty and value of articles exported from the Philippines as well as the taxes and over charges assessed and collected on them for the preceding year. Copies of such annual report shall be fumished regularly to the Department of Finance, Tanft Commission, NEDA, Bangko Sentral ng Pilipinas. Board of Investments, Department of Budget and Management, and other economic agencies of he government, on or before December 30, of each year. For more sclentifc. preperation of the annusl report. the Commissioner shall cause the computerization of the data contained in the iquidated entries fled wilh the Bureau of Customs, ‘SEC. 608. Commissioner lo Make Rules and Regulations. ~ The Commissioner shal, subject to the approval ofthe Secretary of Finance, promulgate al rues and regulations necessary to enforce the provisions. Of this Code. He shall also cause the preparaton and publication of a customs manual cevering Up-to-cate ‘ules and regulations and decisions of the Bureau of Customs. The manual shall be published and made available tothe public at least once every quarter within the first month after the end of every quarter. The Secretary of Finance andlor the Commissioner of Customs shall funish the Bangko Sentral ng Puipinas, Board of Investments, the NEDA and the Tarif Commission with at least three copies each of every department order, administratve order, memorandum eiculars and such rules and reguations which are ‘Promulgated from time to ime for the purpose of implementing the provisions of the Code, 'SEC.609. Commissioner to Furnish Gopies of Collectors’ Liquidatod Duplicates. - The Commissioner shall regularly furnish the NEDA, the Bangko Sentral ng Pilpinas, the Tarif Commission @ Copy ofeach of all customs imporvexport entries as fled withthe Bureau of Customs, The Tanf Commission OF its duly authorized agents shall nave access to and the right to copy all the customs liquilated import feniries and other documents appended thereto as finaly fled in the Commission on Audi PART 2. = COLLECTION DISTRICTS AND PORT OF ENTRY SEC. 701. Collection Disticts and Ports of Enlty Thereof — For administrative purposes, the Philippines shall be divided into as many colection districts as necessary, the respective its of which may be changed trom time to time by the Commissioner of Customs upon approval of the Secretary of Finance. ‘The principal ports of entry for the respective collection distits shall be Manila, Ninoy Aquino Intemational ‘Aapor, Cebu, lloto, Davao, Tadoben, Zamboanga, Cagayan de Oro, Surigao. Legasp. Gatanges, San Femando, Subic and Mania internatonal Container Pon. SEC. 702. Power of ha President (0 Open and Close Any Port ~ The President may open or cose ‘any pot of ently upon recommendation of the Commissioner and the Secretary of Finance. While @ pot of eit is closed, ts existing personnel shall be reassigned to other duties by the Commissioner subject to the ‘approval ofthe Secretary of Finance. ‘SEC. 703. Assignmont of Customs Offcors and Employees to Otner Duties. - The Commissioner of CCustome may, with the approval of tre Secretary of Finance, acsign any employee of ie Bureau of Customs to any port, service, vision or office win the Bureau or assign him duties a6 the best interest ofthe service may require, In accordance with the staffing paltemn or organizational tetup as may be prescribed by the Commissioner of Customs withthe approval of the Secretary of Finance: Proviced, That such assignment shall not alec: the tenure of office of the employees nor resut in the change of status, demotion in rank ‘andlor decuction in salary. ‘SEC. 704. Seal of Collector of Customs ~ In the office of the Coleco of # collection dst thare ‘shall be kept seal of such design as the Commissioner shall prescribe, with the approval ofthe Secrelary af Fnance wih which shal be sealed all documents and records requiing authentication in such office, SEC. 705. Authority of Deputy Collectors of Customs. ~ The Deputy Collector at @ principal pot of centy may, in the name of the Distict Colector and subject to his supervision and contrl, perform ary particular act which might be done by the Distnct Collector himset: at subports, a deputy colecior may, in hs ‘own name, exercise the general powers of collector, subject Io the supervision and contro! ofthe Collector ofthe subport. SEC. 108. Appointment of Special Deputis with Limited Powors — Collectors may, withthe approval ‘of the Commissioner, appoint from thew force such number of special deputies as may be necessary fr te proper conduct ofthe public business, with authority to sign documents and perform such service as may be Specified in wring, ‘SEC. 707. Succession of Deputy Colector 10 Postion of Acting Collector —In the absence or lsabilty of @ Collector al any port or in the case of a vacancy in his office, the temporary discharge of hs {utes shall devolve upon the Deputy Collector ofthe por. Where no eputy calector available, an official t0 serve in such contingency may be designated in wring by the Collector from his own force. The Collector ‘making such designation shall report ihe same without delay lo the Commissioner and the Chairman, ‘Commission on Avail, forwarding them the signature ofthe perscn so designated ‘SEC. 708. Designation of Official as Cusloms Inspector - Al 2 coastwise port where no customs Oficial or employee is regularly stationed, the Commissioner may designate any national, provincial or ‘municipal offical of the porto act as an inspector of customs for the purpose of enforcing tans. and regulations of the Bureau of Customs in the particular port, but all such designations shall be made with the Consent of the proper Department head ofthe official 20 designated ‘SEC. 709. Authoray of Cotector to Remit Duties. ~ A Collector shall have discretionary authority to ‘emit the assessment and colection cf custom duties, taxes and other charges when the aggregate amount of ‘eh dies, taxes and other charges i less than ten pesos, and he may dspense with the seizure of articles ‘of less than ten pesos in valve except in cases of prohibited importaions or the habitual or the intentional violation of the tan and customs iaws, ‘SEC. 710. Records 10 be Kept by Customs Officials. - Distict Colectors, Deputy Collectors, and ‘ther customs offcia's acting in such capactes are required to Keep true, correct and permanent recores of ‘their offetal transactions, to submit he same fo the inspection of aufhorzed oficals at all times, and tum over alecords and oficial papers to thelr successors or ther authorized offal, SEC.711. Port Regulations ~A Colector may presorbe local admnistratve reguiation, net inconsistent wih law or the general bureau reguations, forthe government of his port or distct, the same to be effective upon the approval by the Commissioner. SEC.712. Reports of Collector fo Commussioner. - A Collector shall mediately make report tothe Commissioner concerning prospective or newly begun iigation in his district touching matters relating to the customs service; and he shall, in such form and detal as shall be required by the Commissioner make regular ‘manthly reports ofall ransactions in tis port and district TITLE Hl, - COASTWISE TRADE ‘SEC. 906. Requirement of Manifest in Coastwise Trade. —Manifests shall be required for cargo and passengers transported from one place or port in the Philippines to another only when ane or both of such places is a port of entry. SEC. 907, Manifest Required Upon Departure from Port of Entry. — Prior to departure trom a port of fenry, the master of a vessel licanced for the coastwse trade shall make out and subserbe dupicate rmanfests of the whole cargo and all of the passengers laken on board on such vessels, specifying in the cargo manifests the marks and numbers of packages. the port of destination and names ofthe consignees, togetner with such further information as may be required and in the passengers manifest te name, sex, age, residence, port of embarkation, and destnation of all passengers, together wih such further information 9s may be required, He shall deiver such manifests to the Colecter of Customs or other customs offcia's duly ‘authored, before whom he shall swear to the bes! of his knowledge and belief, in respect to the cargo ‘manifests, that the goods therein described, if foreign, were imported legaly and that duties, taxes and other cchaiges thereon have been paid of secured fo be paid, and wilh respect to the passenger manifests, thatthe information herein contained is tue and correct as to al passengers taken on Board. Thereupon, then said Collector of Customs or customs offi, shall cert the same on the manifest, the orginal of which he shall retum to the master with a permit spectying thereon, generally. the landing on board such vessel and ‘authorizing him to proceed to his port of destination retsining the dupicates, SEC. 908. Manifests Required Prior to Unloading at Port of Entry. ~ Upon arrival at @ port of entry of «2 vessel engaged in the coasiwnee trade and prior tothe unlosding of any port of the cargo, he master shall deiver to the Collector or other proper customs official complete manifests ofall the cargo and passengers ‘brought into said por, together with the clearance mantests of cargo and passengers for said port granted at ‘any por or ports of entry from which said vessel may have cleared during the voyage. ‘SEC. 909. Departure of Vesse! Upon Detaled Mantiest. Tne owner, agents or consignees of vessels are required to present the proper delaled manifest betore departure of the vessel” Provided, however, that the Commissioner of Customs may by reuation permit a vessel to depart coastwise fom & Port of entry upon the fling of « general manifest by the master thereof. TITLE IIL - VESSELS AND AIRCRAFT IN FOREIGN TRADE SEC. 1001. Ports Open fo Vessels Engaged in Foreign Trade ~ Duty of Vessal to Make Enty. — ‘Vessels engaged in the foreign trade shall touch at ports of entry ony, except as otherwise specially alowed: and every suen vessel ariving within a customé collection lstret of tne Phikppines from a foreign pod shall ‘make entry af the port of enity for such district and shall be subject to the authority of the Collector of the port ‘while within his jurisdiction. ‘The master of any war vessel employed by any foreign government shall not be requiced to repert and center on arrival in the Philppines, unless engaged inthe transportation of articles in the way of trade. SEC. 1002. Contro of Customs Officia! Over Boarding or Leaving of Incoming Vessel and Over Other Vessel Approaching the Former. = Upon the artival in port of any vessel engaged in foreign trade it shall be tuniawtu for any person ( except the pict, consul, quarantine officials, custom officials or ether duly authorized persons ) to board or leave the vessel without permission of he customs oficial in charge; and it shal ikewise bbe unlawful for any tugboat, rowboat or cther craft to go along side and take any person aboard such vessel oF take any person therefrom, except as aforesaid, oF loiter near or along side such vessel. Unauthorized {Uugboals, and other vessels shall keep away from such vessel engaged in foreign tiade al a distance of nat less than fity meters. ‘SEC. 1003. Quarantine Certificate for incoming Vessel. - Entry of a vessel from a foreign port or place outside of the Philippines shall nat be permited until & has oblained a quarantine certificate Issued by {he Bureau of Quarantine SEC. 1004. Documents to be Produced by the Master Upon Entry of Vessel. - For the purpose of making entry of a vessel engaged in foreign trade, the master thereof shall present the following documents, ‘duly certified by him, tothe customs boarding officiats: ‘The original manifest of al cargo destined for the port, tobe returned with th Dearaing offeaie; ndorsement ofthe Three copies of the same manifest, one of which, upon certifeation by the boarding offical as to the correctness of the copy, shall be returned tothe master: ©. A copy ofthe cargo storage plan; 4. Two copies of stove ist One copy of passenger st: One copy ofthe crew ist 9. The original of all trough cargo maniest, for deposit, while in por, with customs offcia in charge: of the vessel, fh. A passenger manifest of ail aliens, in conformity wit the requirements of the immigration laws in force in the Philippines: One copy of he orginal duplicate of bls of lacing fully accomplished, |The shipping artices and register ofthe vesse! of Philippine registry. SEC. 1005, Manifest Required of Vessel from Foreign Port. - Every vessel from a foreign port must have on board a complete manifest ofall her cargo. All of the cargo intended to be landed at a pot in the Philippines must be described in seperate ‘manfests for each port of call rerein, Each manifest shail include the port of departure and the por of delivery with the marks, numbers, quantity and description of the packages:and the names of the consignee. ‘Bereol. Every vessel from a foreign pot must have on board complete manifests of passengers and their baggage, in the prescribed form, seting forth their destination and all particulars required by immigration laws, and every such vessel shall have prepared for presentation to the proper customs offcial upon aval in ports fof the Phiippines a complete ist of all sea stores then on board. If the vessel does not carry cargo oF ppassengors, the manifest must show that no cargo or passenger, as the case may be, is camied from the port ‘of departure tothe port of destination inthe Phiippines. ‘A cargo manifest shal in no case be changed or altered after entry of vessel, except by means of an ‘amendment by the master, consignee or agent therect, under oath, and attached to the original manifest Provided. however, That after the invoice andlor entry covering an importation have been received and recorded in the office of the appraiser, no amendment of the manfest shal be allowed, except when It's ‘obvious that a dlerical eror or any other discrepancy has been committed in the preparation of the manifest, wihout any fraudulent intent, discovery of which Would not have been made unti afler examination of the Imporation has been completed ‘SEC. 1006. Translation of Manifest ~The cargo menifest and each copy thereof shall be ‘sccompanied by 2 translation into the official language of tne Philippines, orignally writen in another language. ‘SEC. 1007. Manfests for Commission on Aud and Collector. - Papers to be Depositad wth Coneul.~ Immediately after the arrival of @ vessel ftom a foreign port, the master shall deliver or mail to the Charman, Commission on Audt, Manila a copy of the cargo manifests propery endorsed by the boarding oficer, and the master shall immediately present to the Collector the oniginal copy of the cargo manifests property encorsed by the boarding officer, and, for inspection, the ship's register or olher documents in leu ‘hereof, together with the clearance and other papers granted to the vessel at the port of departure for the Philippines SEC. 1008. Transit Cargo - When transit cargo from a foreign port or other local ports is forwarded {rom the port of importation seperate manest, n iplcate, shall be presented by each carrier. ‘SEC. 1009, Clearance of Foreign Vessels To and From Coastwise Ports. — Passengers oF atcles _ariving from abroad upon a foreign vessel may be carried by the same vessel through any port of entry tothe ert of destination in the Philippnes or articles inlended for expot may be carried ina foreign vessel tough ‘a Philippine por. Upon such reasonable condition as he may impose, the Commissioner may clear foreign vessels for ‘any port and authorize the conveyance thereln of either aticles or passengers brought from abroad upon such vessels; and he may likewise, upon such conditions 9s he may impose, alow a foreign vessel to take ‘cargo and passengers at any port ane convey the same, upon such vessel to a foreign port ‘SEC. 1010. Requiromont as fo Delivery of Mal. — A vessel arriving within a collection district the Phiippines shall not be permitted to make entry or break butk untl tis made to appear, tothe satistacton of the Collector, that the master, consignee or agent of the vessel 's ready to deliver to the postmaster of the ‘esrest post office ali mail matter on board such vessel and destined for that port. Collectors are authorized to ‘examine and search vessels for mal caried contrary to law. SEC. 1011. Production of Philippine Crow. — The master of a Philopine vessel returning fom abroad shall produce the entire crew iste in the vesse's shipping articles. and if any member be missing the master shall produce proof satisfactory to the Collector that such member has died, absconded, has been forcibly Impressed into other service, or has been discharged: and in cate of cischarge ina foreign county. he shall produce a certificate from the consul, vice consul or consular agent ofthe Philippines there residing, showing that such discharge was effected with the consent ofthe representative of the Philippines aforesaid. SEC. 1012. Record of Arrival and Entry of Vessels. ~ A record shall be made and kept open to public inspection in every customhouse of the date of arival and entry ofall vessels. SEC. 1013. Arrest of Vesse! Departing Before Enliy Made. ~ When a vessel arving witnin the Kits ‘of a collection gistict from a foreign port departs or attempts to depart before entry shall have been madk ‘being thereunto compelled by stress of weather, duress of enemies, or oher necessity the Collector of the Port or the commander of any revenue cutter may arrest and bring back such vessel to the most convenient poet SEC. 1014, Discharge of Ballast. — When not brought to port as arice, the ballast of no commercial ‘value may be discharged upon permit granted by the Collecto: for such purpose, SEC. 1015. Time of Unlading Cargo. Aficies brought in a vessel from a foreign port shall be unladen only during regular wotking nours or regular work days. Unlading at any other time or day may only be done upon authoniy of the Collecter condtioned on the payment of losses and overtime pay by tne interested partes. ‘SEC. 1016, Enirance of Vosse! Through Necessity. Wren a vessel from a foreign por is compelled by stress of weather or other necessity fo put into any other port than that of her destination, the master within ‘twenty-four hours of arrival, shal make protest under oath seting forh the causes or circumstances of such ecessly. This protest, # not made before the Collector, must be produced to him, and a copy thereo! lodged with i, Win the some time, tne master shall make a report to the Collector f any part of the cargo was. Untaden ftom necessity oF lost by casually before artival, and such fact should be made to appear by suficient root to the Collector who shal give his approval thereto and the uniading shall be deemed to have been Fawfuly efected. SEC. 1017. Unieding of Vessel in Port from Necessity ~ if the situation is such as to require the Uuntading of the vessel pending tojoum in por, the Collector shal, upon sufficient proof of the necessity, grant permit therefore, and the artcies still be unladen and stored under the supervision of the customs autores, ‘At the request of the master ofthe vessel or the owner thereof, the Collector may grant permission to enter and pay duties, taxes and other charges on, and dispose of, such a part of the cargo as may be of perishable nature or 8s may be necessary 1o defray the expenses attending the vessel Upon departure, the caigo, ora residue thereof, may be reladen on board the vessel, and the vessel ‘may proceed withthe same to her destination, subject only to the charge for storing and safe-keeping of the ‘icles and the fees for entrance and clearance. No port charges shall be collected on vessels entering through stress of weather or other causes ‘above described. SEC. 1018. Entry and Clearance of Vossols of 8 Foreign Government. The entry and clearance of \wansport or supply ship of a foreign government shall be in accordance with the agreement by and between the Philppines and the foreign government SEC. 1019. Clearance of Vessel for Foreign Port. - Before a clearance shall be granted to any vessel ‘bound to a foreign port, the master, or the agent thereof, shall present to the Collector the folowing properly ‘authenticated documents: ‘a Abillof health from the quarantine official or official ofthe pubic heath service in the port. b. Three copies of the manifest of export cargo, one of which, upon certification by the customs official as fo the correctness ofthe copy, shall be retumed lo the master. ‘Two copies of the passenger i ‘The register and shipping articles, ifthe vessel is of Philippine registry. ‘The consular certificate of entry, ifthe vessels of foreign registry, when required. 1. A cenficate of the Bureau of Posts tothe effect that it received timely notice ofthe saiing ofthe ‘Vessel Provided, That the Collector shall not permit any vessel to sail for @ foreign port i the master or agent thereof refuses to receive bags of mail delivered to the same by the Bureau of Posts for transportation for a reasonable compensation. In case the Director of Posts and said ‘master or agent do nol come fo an agreement conceming the amount of the compensation fo be paid for the carriage of the mal, the matier shell be submitied foc decision to @ Board of Referees Composed of three members appointed, respectively, by the Bureau of Posts, the agency of the ‘company to which the vessel concerned belongs, and the Bureau of Customs, which board shall fix a reasonable rate of compensation. SEC. 1020. Detention of Wartkte Vesse! Containing Arms end Muntions. - Collectors shal detain ary vessel of commercial regiaty manifestly bult for wartke purposes and about to depart fom the Phlippines witha cargo consising principaly of arms and munitions of war, when the number of men shipped ‘0n board or other crcumstances render f probable that such vessal is intended to be employed by the owner ‘2 owner to crise or commit Rostiites Upon the subjects, eaizens, or property of any foreign prince or state, ‘oF of any colony. dsc, oF people with whom the Philippines is al peace, uni the decision ofthe President of the Philppines be had thereon, oF unil the owner or owners shall give bond or security, in double the value of the vessel and cargo, that she wil not be so employed, ff inthe discretion of the Collector such bond wil ‘Prevent the violation of te provisions ofthis section. SEC. 1021. Manifest of Export Cargo fo be Delivered 10 Chaiman, Commission on Audi. - The ‘master shall prior fo departure, deliver mai 10 the Chairman, Commission on Audit, Manila, the retumed copy (of the manifest of export cargo. SEC. 1022. Oath af Mastor of Departing Vessel. ~ The raster of such departing vessel shall state under oath to the effect: showing alien and other passengers. ae ‘8. That all cargo conveyed on aid vessel, with destination to the Philippines, has been duly iacharged or accounted for b. Thal he has mailed or delivered to the Chairman, Commission on Audit a true copy of the ‘ulgoing cargo mantest. ‘&. That he has not received and will not convey any letlers or packets not enclosed in property stamped envelope sufficient to cover postage, except those relating to the vessel, and that he has delivered al the proper foreign port all mails placed on board his veasal before her lat! clearance {om the Philippines. 1d. That if leanng without passenger, the vessel wil not camry upon the instant voyage, from the Phinppine port, any passenger of any class, or olher person not entered upon the ship's ‘declaration. ‘SEC. 1023. Extension of Time for Clearance. — At the time of clearance, the master of a departing ‘vessel shall be required to indicate the time of intended departure, and if the vessel should remain in port forty-eight hours after the time indicated the master shall report to the Collector for an extension of time of ‘departure, and without such extension the original dearance shall be of no effect SEC. 1025. Export Product to Conform to Standard Grades ~ A collector shall not permit products {or which standard grades have been established by the government io be laden aboard a vessel clearing for 2 foreign por, unless the shipment conforms to the requirements of law relative to the shioment of such ‘products, PART 2.— ENTRANCE AND CLEARANCE OF AIRCRAFT IN FOREIGN TRADE SEC. 1101. Designation of Airports of Entry. - The Secretary of Finance, upon recommendation of ‘the Commissioner and the Director of the Ciil Aeronautics Administration is authorized to designate airports ‘of entry for civil aircraR arriving in the Philippines from any place outside thereof and for articles carried on ‘such aireraft. Such arpor of entry shal be considered a6 a por of entry for aliens arriving on such aircraft and ‘ana place of quarantine inspection SEC. 1102. Advance Notice of Amval. = (a) Non-scheduled Arrivals. - Before an aireraft comes into ‘any area in the Philippines from any place outside thereof, a timely notice of the intended fight shall be furnished to the Collector or other customs officer in charge at or nearest the intended place of frst landing in such area, and to the quarantine and immigration officers in charge at oF nearest such place of landing. If ‘ependabie facities for giving notice are not avaiable before departure, any radio equipment of the place shal be used if this wil result in the giving of adequate and timely notice during ts approach, otherwise @ landing shall be made at a place where the necessary faclties do exist before coming Into any area in the Philippines. If, upon landing in any area, the government officers have nat arrived, the piotin-command shall ‘old the aircraft and any baggage and arte thereon intact and keep the passengers and crew members in a ‘segregated ploce unti the inspecting officers ave. (0) Scheduled Amivais - Such advance notice will not be required in the case of aircraft of @ ‘scheduled airine ariving in accordance with the regular schedule filed with the Collector for the Customs istic in which the place of fist landing in the area is stuated, and also with the quarantine and immigration officials in charge of such place. ‘SEC. 1103. Lancing at international Arprt of Entry. ~ Except in the case of emergency or forced landings, evra artving in the Priippines fom any foreign por or place shall make the frst landing at on internabonal aor! of enty, unless permission to land elsewhere than at an intomatonal airport of ent is {tal obtaned from the Commissioner. In such cases, the owner, operator, or person in charge of the ara ‘hall pay the expenses incurred in inspecting the arcraf. articles, passengers and baggage carriod thereon, and such seat shal be subject fo he authority of the Collector atthe airport wie within hs jutedicon Should an emargency 0° forced landing be made by on acralt coming into the Phiippines from any piace outside thereot, the plotin-command shal not alow any arcie, baggage, passenger or crew member {2 be removed or to depart from the landing place without permission of @ custome ocr, unless such removal or departure is necessary for purposee of safety, communioston with customs authors, oF Ihe pteservaion of fe, health or property. As soon as practicable, the plot.in-command, or a member ofthe crew in charge, oF the owner ofthe aircraft, shal communicate withthe custom offcer atthe intended place of frst landing or atthe nearest intemstional aiport or other customs port of enty inthe area and make a hl report af he creumstances of the fight and ofthe emergency of forced londing, SEC. 1104. Report of Arrival and Entry. ~ The pilotin-command of any aircraft ariving from a foreign. Pott or placa shall immediately report his arival to the Collector at the airport of entry or tothe customs officer ‘cetaled to meet the aircraft atthe place of frst landing. Such aircraft upon arrival shall be boarded by the ‘quarantine officer and after pratique is granted shall be boarded by customs officer, and no person shall be Permited to board or leave the airerah without the permission of the customs officer in charge. ‘The pilotin-command or any other authorized agent ofthe owner or operator ofthe aircraft shall make the necessary entry. No such aircraft shall, without previous permission therelore from the collector, depart ‘rom the place of frst lancing or discharge articles, passengers or baggage. SEC. 1105. Documents Required in Making Entry. ~ For the purpose of making entry, there shall be presented to the customs boarding office four copies of a general declaration which shah contain the folowing data, unless any of such data is ‘ofterwise presented on a separate official form: 1. Name of owner or operator of aircraft, registration marks and nationality of akeraf, and fight umber ofidentitcation 2. Point of clearance and envy, and date of riva 3. Health and customs clearance at the last airport of departure: 4. Itinerary of arrat intuding information as to siport of ongn and departure dats: 5. Names and nationality of crew members 6. Passenger manifest showing paces of embarkation and destination: 7. Cargo manifest showing information as to airway bil number. the number of packages related ta each airway bill number, nature of goods, destination, and gross weight, together with a copy of each alway securely attached thereto. and 8. Store ist b. The general deciaration shall be writen in English and duty signed by the piloti-command of ‘operator of the aircraft, or the authorized agent, The Health Section thereon, however, shall be signed only by the plot-in-command or when niecessary. by a crew member when the general Geclaration kself has been signed by a non-craw member. Ifthe aircraft does no carry cargo or passengers such facts must be shown inthe manifest, © Cargo manifest shall in no case be changed or allered after enty of the aircraft, except by means ‘of an amendment by the plot in-command or authorized agent thereof, under oath, and attaches fo the original manifest: Provided. however, That after the invoice andor entry covering an importation have been received and recorded in he office of the apprawser, no amendment. be allowed except when itis obvious that @ clencal error or any other discrepancy has been committed without any fraudulent intent in the preparation of the manifest, discovery of which ould not have been made unti after examination of the importaion has been completed SEC. 1106. Manifest for Commission on Audt. ~ The pilotin-command or authorized agent of an ‘iret, upon arial from a foreign port, shall deliver or mailto the Chairman, Commission on Audi, a copy of the general declaration properly endorsed by the customs Boarding Office: SEC. 1107. Delivery of Mau ~ aiccrat ariving within a customs collection district in the Phiippines shall not be permitted to make eniry unti i i¢ shown to the satistacton of the Collector thatthe pilotin- ‘command or authorized agent of the aircraft is ready fo deliver to the postmaster ofthe nearest post offce all ‘mail matters on board such aircraft end destined for that por. SEC. 1110. Manifest for Transit Cargo. ~ When transit cargo ftom a foreign port for other local ports 's forwarded trom the port of importation, separate manifest, in tiplicate, shall be presented by each carte. SEC. 1111. Clearance of Aircraft for Foreign Port. — 2 Aay aircraft bound to 2 foreign port shall, before departure, clear at an aiport of entry oF at the ‘same place where such aircrafi has been authorized io make is landing by the Commissioner. b. Before clearance shall be granted to an aircraft bound to a foreign port, there shall be presented to the Collector ort the customs officer detailed atthe place of departure four copies of @ general

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