RELEASE OF

GOODS IN
CUSTOMS
CUSTODY

RELEASE OF GOODS IN CUSTOMS CUSTODY

 SEC.431. RELEASE OF GOODS
AFTER PAYMENT OF DUTIES AND
TAXES
 SEC.431. RELEASE OF GOODS
AFTER PAYMENT OF DUTIES AND
TAXES
• Shipments lodged into proper
form through Goods Declaration
shall be released only upon:
•Payment of Duties, Taxes and
other Charges thereon, and
 SEC.431. RELEASE OF GOODS
AFTER PAYMENT OF DUTIES AND
TAXES
• Shipments lodged into proper
form through Goods Declaration
shall be released only upon:
•Compliance with all the pertinent
laws, rules and regulations in
accordance with CMTA
 SEC.431. RELEASE OF GOODS
AFTER PAYMENT OF DUTIES AND
TAXES
• When the Bureau requires laboratory
analysis of samples, detailed
technical documents or expert advice,
it may release the goods before the
results of such examination are
known after posting of sufficient
security by the declarant.
SEC.432. RELEASE OF GOODS TO
THE HOLDER OF BL or AWB
SEC.432. RELEASE OF GOODS TO
THE HOLDER OF BL or AWB
SEC.432. RELEASE OF GOODS TO
THE HOLDER OF BL or AWB
 SEC.432. RELEASE OF GOODS TO
THE HOLDER OF BL or AWB
• Any Customs Officer who releases
goods to the consignee or lawful
holder of the BL or AWB shall not be
liable for any defect or irregularity in
its negotiation, UNLESS
• The customs officer has notice of the
defect of irregularity
 SEC.433. RELEASE OF GOODS
WITHOUT PRODUCTION OF BL or
AWB
 SEC.433. RELEASE OF GOODS
WITHOUT PRODUCTION OF BL or
AWB
• No Customs Officer shall release
goods to any person without the
submission of the Bill of Lading or
Airway Bill covering the goods,
EXCEPT
• On written order of the carrier or agent
of the vessel or aircraft.
 SEC.433. RELEASE OF GOODS
WITHOUT PRODUCTION OF BL or
AWB
• In such case, neither the
Government nor the Customs
officer shall be held liable for any
damage arising from wrongful release
of goods.
 SEC.433. RELEASE OF GOODS
WITHOUT PRODUCTION OF BL or
AWB
• Provided, upon release of the goods is
made against such written order, the
customs officer shall require the
submission of a copy of the bill.
 SEC.434. RELEASE OF GOODS
UPON ORDER OF IMPORTER
• An importer may issue a written
authorization for the release of
goods stored in a CBW to another
person.
 SEC.434. RELEASE OF GOODS
UPON ORDER OF IMPORTER
• Such authorization shall not relieve
the importer from liability for the
duties, taxes and other charges due on
the goods.
UNLESS the person being
authorized assumes such liability.
SEC.435. WITHHOLDING RELEASE
PENDING SATISFACTION OF LIEN
• When the District Collector is duly
notified through a lawful order of a
competent court of lien for freight,
lighterage or general average upon any
imported goods, the District Collector
shall withhold the release of the goods,
UNLESS the claim has been paid or
secured.
FREIGHT
 FREIGHT
• refers to the transportation charges
associated with moving goods from one
location to another.
• Freight Forwarder
is a company or entity that serves as an
intermediary between transportation
companies that import and export goods
and the businesses that need them.
LIGHTERAGE
 LIGHTERAGE
the conveyance or loading and unloading of
cargo by means of a lighter
• process of transferring cargo between
vessels of different sizes, usually between a
barge (lighter) and a bulker or oil tanker.
Lightering is undertaken to reduce a
vessel's draft so it can enter port facilities
that cannot accept large fully-loaded
ocean-going vessels.
SEC.435. WITHHOLDING RELEASE
PENDING SATISFACTION OF LIEN
• In case of disagreement, the District
Collector may release the goods after
payment of the freight, and lighterage
due on the quantity or weight landed
as actually determined.
SEC.436. FINE OR SURCHARGE ON
GOODS
• Goods subject to any fine or
surcharge shall be released only after
payment of the fine or surcharge.
SEC.436. FINE OR SURCHARGE ON
GOODS
• Fines
a sum imposed as punishment for an
offense with the rules and regulations
provided in the CMTA
SEC.436. FINE OR SURCHARGE ON
GOODS
• Fines
Sec. 1401- Unlawful Importations or
Exportations
• Sec. 1427- Failure to keep importation
records & Full Access to Customs
Officers
SEC.436. FINE OR SURCHARGE ON
GOODS
• Surcharge
to impose an extra fee or charge in
addition to the payment that has to be
made
 SEC.436. FINE OR SURCHARGE ON
GOODS
• Surcharge
Sec. 1400- MIS-MIS-U
Sec. 1404- Failure to Declare Baggage
Sec. 1425- Failure to pay correct D&T