Professional Documents
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SMUGGLING
OTHER LAWS ENFORCED BY BOC FUNCTIONS OF THE BUREAU • The fraudulent act of importing any good into PH, or the act
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2022 CBLE Review - CL - 01 Material 7/1/22
POWER TO INTERPRET CMTA PROVISIONS POWER TO INTERPRET CMTA PROVISIONS PUBLICATION OF CUSTOMS
THROUGH CUSTOMS ISSUANCES THROUGH CUSTOMS ISSUANCES ISSUANCES
• Rule making power/quasi-legislative power • Issuances by an administrative agency have the
- CMC circularizes laws, rulings, rules and force and effect of law. Thus, when the
- CAO which takes the nature of policy determination in issuances are of “general applicability”
the enforcement or IRR/implementation of CMTA regulations of other gov’t agencies which
may not directly pertain to CMTA but may publication is necessary as a requirement of
provisions and other laws enforced by BOC and in due process. (Caltex (Philippines, Inc. v. Court
coordination with concerned government agencies. affect BOC functions or its employees. of Appeals, 292 SCRA 281)
Requires approval of Sec., DOF - CTDC circularizes original ruling or - It must be noted however that, an issuance
decisions of the Commissioner of which is addressed only to particular persons or
- CMO an issuance addressed to customs officials and
Customs, Supreme Court , Tariff a class of persons (the customs collectors)
employees, customs brokers , importers and general
Commission or other agencies in relation need not be published, on the assumption that it
public which operationalizes and/or supplies details to
CAO. A CMO is not subject to approval of the Sec. to customs classification and valuation. has been circularized to all concerned. (Jimmy
O. Yaokosin v. Commissioner of Customs, 180
DOF. SCRA 599)
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MERE PUBLICATION NOT SUFFICIENT POWERS AND FUNCTIONS OF THE POWERS AND FUNCTIONS OF THE
• Should be published in a newspaper of general
COMMISSIONER COMMISSIONER
circulation or official gazette; and (e) Delegate the powers vested under CMTA to any
- three (3) certified copies must be deposited with the customs officer with the rank equivalent to division (f) Assignment or reassignment any customs
ONAR, UP Law Center (Revised Administrative Code) chief or higher, except for the following powers and officer subject to the approval of the Secretary
- effectivity date functions:
-Effectivity depends on “effectivity clause” of Finance: Provided, That District Collectors
- but a ruling or decision of the Commissioner which
i. Promulgation of rules and regulations; and other customs officers that perform
determines the construction or application of any ii. Issuance, revocation or modification of rulings; and assessment functions shall not remain in the
provision of law imposing duties and which changes iii. Compromise or abatement customs obligations.
any existing established valuation, classification, ROO - Customs Officer as distinguished from a clerk or
same area of assignment for more than 3
and other customs rules, interpretation or practice employee, refers to a person whose duty, not years; and
shall not take effect until 30 days after public notice being clerical or manual in nature, involves the (g) Perform all other duties and functions as may
shall have been given in the form of a published exercise of discretion in performing the function of be necessary for the effective implementation
decision. When the ruling or decision favors the BOC. It may also refer to an employee authorized
taxpayers, it shall become effective immediately. of this Act and other customs related laws.
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2022 CBLE Review - CL - 01 Material 7/1/22
DEFINITION ADMITS EXCEPTION IMPORTATION: ACTUAL OR CONSTRUCTIVE WHEN IMPORTED GOODS ARE DEEMED
• Definition in customs administration “ENTERED FOR CONSUMPTION”
- The glossary of terms published by World Customs
• An exception to the definition is Organization (WCO) defines importation • Treatment of Importation:
transshipment as entry to a customs territory.
– Imported goods shall be deemed “entered” in
– refers to the customs procedure under which • Types of importation
- Actual: from a foreign territory to Philippine territory
the Philippines for consumption:
goods are transferred under customs control • when the goods declaration is
from the importing means of transport to the (CMTA definition)
exporting means of transport within the area - Constructive: electronically lodged, together with any
of one customs office, which is the office of Involves the sale or any other mode of conveyance required supporting documents, with the
and delivery of raw materials, and semi-finished pertinent customs office.
both exportation and importation. products from a CBW to a CMBW, free zone or vice –
– though there is entry of carrying – Customs office refers to any customs
versa. (Sec. 2.11, CAO 1-2009) or the sale of goods
vessel/aircraft and discharge there is no from enterprises operating in the free zone which are admnistrative unit that is competent and
importation considered as separate customs territory to the authorized to perform all or any of the
customs territory. functions enumerated under customs and
tariff laws.
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WHAT MAY BE IMPORTED INTO OR REGULATED IMPORTATION AND PROHIBITED IMPORTATION AND
EXPORTATION
EXPORTED FROM THE PHILIPPINES EXPORTATION
(a) Written or printed goods in any form containing
• General rule: Goods may only be imported or any matter advocating or inciting treason,
• Free importation and exportation: exported only after securing the necessary rebellion, insurrection, sedition against the
– Unless otherwise provided by law or clearances, clearance, or other requirements. government of the Philippines, or forcible
regulation, all goods may be freely resistance to any law of the Philippines, or written
– Exception: In case of importation,
or printed goods containing any threat to take the
imported into and exported from the submission of requirements after arrival of life of, or inflict bodily harm upon any person in
Philippines without need for import and the goods but prior to the release from the Philippines;
export permits, clearances or licenses. customs custody shall be allowed. (b) Goods, instruments, drugs and substances
• but only in cases allowed by governing designed, intended or adapted for producing
rules and regulations. unlawful abortion, or any printed matter which
advertises, describes or gives direct or indirect
- In case exports: Must be secured prior
information where, how or by whom unlawful
to lodgment of export declaration
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RESTRICTED IMPORTATION AND RESTRICTED IMPORTATION AND EXPORTATION RESTRICTED IMPORTATION AND EXPORTATION
EXPORTATION
Except when authorized by law or regulation, the (e) Opium pipes or parts thereof, of whatever
importation and exportation of the following restricted (c) Lottery and sweepstakes tickets, except material;
goods are prohibited: advertisements thereof and lists of drawings therein.
(d) Marijuana, opium, poppies, coca leaves, heroin or (f) Any other goods whose importation and
(a) Dynamite, gunpowder, ammunitions and other exportation are restricted.
explosives, firearms and weapons of war, or parts other narcotics or synthetic drugs which are or may
hereafter be declared habit forming by the President • The restriction to import or export the above stated
thereof; goods shall include the restriction on their transit.
(b) Roulette wheels, gambling outfits, loaded dice, of the Philippines, or any compound, manufactured
marked cards, machines, apparatus or mechanical salt, derivative, or preparation thereof, except when
devices used in gambling or the distribution of money, imported by the government of the Philippines or any
cigars, cigarettes or other goods when such person duly authorized by the Dangerous Drugs Board,
distribution is dependent on chance, including jackpot for medicinal purposes;
and pinball machines or similar contrivances, or parts
thereof;
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WHEN IMPORTATION BEGINS AND DEEMED BOC STILL HAS JURISDICTION OVER IMPORTED
TERMINATED PAYMENT OF AN AMOUNT DOES NOT
NECESSARILY END IMPORTATION GOODS WHEN IMPORTATION HAS NOT BEEN
• Begins: When the carrying vessel or aircraft enters the
TERMINATED
Philippine territory with the intention to unlade
therein
• Payment of an amount for customs duties, • The payment of duties and taxes must be in full.
taxes, etc. does not necessarily terminate the (Papa v. Mago 22 SCRA 865)
• Terminated: importation and make the release of the
•If subject to payment of D&T: What are customs controls that may result to
imported goods from the customs zone regular. collection of deficient payment or effect seizure
– D&T have been paid or secured to be paid at the Importation is deemed terminated only upon of smuggled goods when they have left
port of entry and legal permit for withdrawal has FULL payment of the duties, taxes and other customs zone
been granted. charges upon the articles, or secured to be paid, - post clearance audit
• meaning of secured to be paid at the port of entry and the legal permit for - exercise of power to inspect and visit
• If free from D&T: withdrawal shall have been granted. (Collector
of Customs vs. Torres, 45 SCRA 284) - doctrine of “hot pursuit”
– Goods have legally left the jurisdiction of the - police authority
Bureau of Customs. c
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DECLARANT PERSONS WHO MAY ACT AS DECLARANT PERSONS WHO MAY ACT AS DECLARANT
• A declarant may be a consignee or a person who IN CASE IMPORTER IS A JURIDICAL
• Definition: Any person who makes a goods has the right to dispose of the goods.
declaration or in whose name such a
PERSON
• The declarant shall lodge a goods declaration
declaration is made (RKC) with the Bureau and may be: • In case the consignee or the person who
– Goods declaration: a statement made in the (a) the importer, being the holder of the bill of
lading; or has the right to dispose of the goods is a
manner prescribed by the Bureau and other
(b) the exporter, being the owner of the goods juridical person, it may authorize a
appropriate agencies, by which the persons
concerned indicate the procedure to be to be shipped out; or responsible officer of the company to
(c) a customs broker acting under the authority sign the goods declaration as declarant
observed in the application for the entry or
of the importer or from a holder of the bill;
admission of imported goods and the or in its behalf.
particulars of which the customs (d) A person duly empowered to act as agent or
administration shall require. 43
attorney-in-fact for each holder. 44 45
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2022 CBLE Review - CL - 01 Material 7/1/22
EFFECTIVITY OF THE “ATTORNEY-IN-FACT” SIGNING AND PROCESSING OF GOODS RIGHTS AND RESPONSIBILITIES OF DECLARANT
PROVISION AND CUSTOMS BROKER
DECLARATION
• The declarant shall be responsible for the
• That for importations, a transition • The declarant shall sign the goods accuracy of the goods declaration and for the
period of 2 years from CMTA effectivity; declaration, even when assisted by a payment of all duties, taxes, and other charges
– CMTA took effect June 16, 2016 licensed customs broker, who shall due on the imported goods.
• That 2 years from the effectivity likewise sign the goods declaration. • The licensed customs broker shall likewise be
“attorney-in-fact” provision shall take • The goods declarations submitted to the responsible for the accuracy of the goods
into effect consistent with international Bureau shall be processed by the declaration but shall not be responsible for the
standards and customs best practices. declarant or by a licensed customs payment of duties, taxes and other charges due
broker. on the imported goods.
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• “Inadvertent error” refers to a “mechanical, electronic or APPLICATION OF INFORMATION AND APPLICATION OF INFORMATION AND
clerical error committed unintentionally by the Importer
and occurred notwithstanding the maintenance of COMMUNICATIONS TECHNOLOGY COMMUNICATIONS TECHNOLOGY
internal controls necessary to avoid such errors.
• In accordance with international standards, the • The security of data and communication shall
• Fraud” refers to the “commission or omission of nay act
Bureau shall utilize ICT to enhance customs control
resulting in material false statements such as, but not
and to support a cost-effective and efficient be in a manner that is consistent with
limited to, the submission of false or altered documents in
customs operations geared towards a paperless applicable local and internationally accepted
connection with any importation, knowingly, voluntarily
and intentionally done, to reduce the taxes and duties customs environment. standards on information security.
paid or to avoid compliance with government regulations • The Bureau shall communicate, exchange and • The Bureau shall likewise include as part of its
related to the entry of regulated, prohibited or restricted process trade- and logistics-related information in systems and processes, a disaster preparedness
goods into Philippine customs territory through the national and regional level for the efficient and
misdeclaration, misclassification or undervaluation. prompt clearance of goods and commodities in a
and recovery plan to ensure business continuity
• “Gross negligence” refers to “act or acts of omission or technology-neutral and secured infrastructure for by maintaining its uptime goal for its electronic
commission done with actual knowledge or wanton business, industries, and government. and online services
disregard of the relevant facts and with indifference to or
disregard for offender’s obligation under the statue. 52 53 54
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ELECTRONIC DOCUMENTS ACCEPTABLE RELATIONSHIP BETWEEN THE BUREAU RELATIONSHIP BETWEEN THE BUREAU AND
For purposes of customs procedures, electronic AND THIRD PARTIES THIRD PARTIES
documents, permits, licenses or certificates shall be 1. Parties may transact business with the Bureau
acceptable and shall have the legal effect, validity or
enforceability as any other document or legal writing: • Definition: either directly or through a designated third
Provided, That when the prescribed requirements are
– Third Party refers to any person who deals party to act on their behalf.
duly complied with, the Bureau shall:
directly with the Bureau of Customs, for 2. The customs transactions directly transacted
(a) recognize the authenticity and reliability of
electronic documents; and on behalf of another person, relating by a party shall not be treated less favorably or
(b) transmit approval in the form of electronic data to importation, exportation, movement or be subject to more stringent requirements
messages or electronic documents; and storage of goods. than those transacted through a designated
(c) require and/or accept payments and issue third party.
receipts acknowledging such payments through
systems using electronic date messages or - A designated third party shall have the same rights
electronic documents. and obligations as the designating party when
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RELATIONSHIP BETWEEN THE BUREAU INFORMATION OF GENERAL APPLICATION WHAT MAY BE INCLUDED IN PUBLICATION OF
AND THIRD PARTIES RULINGS
• All laws, decisions, rulings, circulars, memoranda • The publication shall contain information on the
and orders of the Bureau shall be published in goods involved, the body or summary of the
• Subject to the provisions of existing laws, accordance with law. ruling, particularly the grounds relied upon to
treaties, convention and international – Compliance with due process support the ruling,
agreements, the Secretary of Finance shall • To foster an informed compliance regime, the – but shall exclude the name of the requesting
party and other information which by their very
make the necessary guidelines for the Bureau shall ensure that all relevant and available nature are confidential, including those which
defined relationship of the Bureau and third information of general application pertaining to the requesting party indicated in its application
parties. customs operations and procedures as confidential in nature.
– which are not confidential or intended for the – Except in the context of judicial proceedings, any
disclosure of confidential information under this
Bureau’s internal use only, shall be readily section shall not be made except upon the
accessible to any interested person. written consent of the beneficiary of the advance
ruling.
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