CHAPTER 1 SHORT TITLE

Section 100. Short Title

CHAPTER 2 GENERAL AND COMMON PROVISIONS

Section 101. Declaration of Policy

Section 102. Definition of Terms:

Section 103. When Importation Begins and Deemed Terminated

Section 104. When Duty and Tax are Due on Imported Goods.

Section 105. Effective Date of Rate of Import Duty

Section 106. Declarant

Section 107. Rights and Responsibilities of the Declarant

Section 108. Penalties for Errors in Goods Declaration

Section 109. Application of Information and Communications Technology

Section 110. Relationship Between the Bureau and Third Parties

Section 111. Information of General Application

Section 112. Information of a Specific Nature

Section 113. Decision and Ruling

Section 114. Right of Appeal, Forms and Ground

CHAPTER 3 TYPES OF IMPORTATION

Section 115. Treatment of Importation

Section 116. Free Importation and Exportation

Section 117. Regulated Importation and Exportation

Section 118. Prohibited Importation and Exportation

Section 119. Restricted Importation and Exportation

CHAPTER 4 RELIEF CONSIGNMENT

Section 120. Relief Consignment

Section 121. Duty and Tax Treatment

CHAPTER 1 GENERAL ADMINISTRATION

Section 200. Chief Officials of the Bureau

Section 201. Powers and Functions of the Commissioner

Section 202. Functions of the Bureau

Section 203. Annual Report of the Commissioner

Section 204. Promulgation of Rules and Regulations

Section 205. Copies of Goods Declaration

CHAPTER 2 CUSTOMS DISTRICTS AND PORTS OF ENTRY

Section 206. Customs Districts

Section 207. Ports of Entry

Section 208. Power of the President to Open and Close Any Port

Section 209. Assignment of Customs Officers and Employees to Other Duties

Section 210. Duties of the District Collector

Section 211. Temporary Succession of Deputy District Collector to Position of Acting District Collector

Section 212. Records to be Kept by Customs Officers

Section 213. Reports of the District Collector to the Commissioner

CHAPTER 3 EXERCISE OF POLICE AUTHORITY

Section 214. Persons Exercising Police Authority

Section 215. Place Where Authority May be Exercised

Section 216. Exercise of Power of Seizure

Section 217. Duty of Officer to Disclose Official Character

Section 218. Authority to Require Assistance and Information

Section 219. Authority to Enter Properties

Section 220. Authority to Search Dwelling House

Section 221. Authority to Search Vessels or Aircrafts and Persons or Goods Conveyed Therein

Section 222. Authority to Search Vehicles, Other Carriers, Persons and Animals

Section 223. Authority to Search Persons Arriving From Foreign Countries

Section 224. Power to Inspect and Visit

CHAPTER 1 CUSTOMS JURISDICTION

Section 300. Customs Jurisdiction

CHAPTER 2 CUSTOMS CONTROL

Section 301. Customs Control Over Goods

Section 302. Enforcement of Port Regulation of the Bureau of Quarantine

Section 303. Control Over Premises Used for Customs Purposes

Section 304. Power of the President to Subject Premises to Customs Jurisdiction

Section 305. Trespass or Obstruction of Customs Premises

Section 306. Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling

Section 307. Temporary Storage of Goods

CHAPTER 1 GOODS DECLARATION

Section 400. Goods to be Imported through Customs Office

Section 401. Importations Subject to Goods Declaration

Section 402. Goods Declaration for Consumption

Section 403. Provisional Goods Declaration

Section 404. Owner of Imported Goods

Section 405. Liability of Importer for Duties and Taxes

Section 406. Importations by the Government

Section 407. Goods Declaration and Period of Filing

Section 408. Lodgement and Amendment of Goods Declaration

Section 409. Advance Lodgement and Clearance

Section 410. Entry of Goods in Part for Consumption and in Part for Warehousing

Section 411. Contents of Goods

Section 412. Statements to be Provided in the Goods Declaration

Section 413. Description of Goods

Section 414. Commercial and Noncommercial Invoice

Section 415. Mode of Payment and Terms of Trade

Section 416. Examination of Samples

Section 417. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft

Section 418. Derelicts and Goods from Abandoned Wrecks

CHAPTER 2 EXAMINATION OF GOODS

Section 419. Examination of Goods

Section 420. Conditions for Examination

Section 421. Duties of Customs Officer Tasked to Examine the Imported Goods

Section 422. Customs Expenses Constituting Charges on Goods

CHAPTER 3 ASSESSMENT AND RELEASE

Section 423. Determination of the De Minimis Value

Section 424. Duty of Customs Officer Tasked to Assess Imported Goods

Section 425. Tentative Assessment of Goods Subject to Dispute Settlement

Section 426. Tentative Assessment of Provisional Goods Declaration

Section 427. Readjustment of Appraisal, Classification or Return

Section 428. Assessment of Duty on Less Than Entered Value

Section 429. Final Assessment

Section 430. Period of Limitation

Section 431. Release of Goods after Payment of Duties and Taxes

Section 432. Release of Goods to the Holder of Bill of Lading or Airway Bill

Section 433. Release of Goods Without Production, of Bill of Lading or Airway Bill

Section 434. Release of Goods Upon Order of Importer

Section 435. Withholding Release Pending Satisfaction of Lien

Section 436. Fine or Surcharge on Goods

CHAPTER 4 SPECIAL PROCEDURES

Section 437. Traveler and Passenger Baggage

Section 438. Postal Item or Mail

Section 439. Express

Section 440. Establishment of Advance Customs Clearance and Control Program

CHAPTER 1 EXPORT CLEARANCE AND DECLARATION

Section 500. Export Declaration

Section 501. Export Product to Conform to Standard Grades

Section 502. Lodgement and Processing of Export Declaration

Section 503. Rules of Origin

CHAPTER 1 CUSTOMS TRANSIT

Section 600. Customs Transit in the Customs Territory

Section 601. Duty and Tax on Goods Intended for Transit

Section 602. Carrier's Security

CHAPTER 2 CUSTOMS TRANSSHIPMENT

Section. 603. Customs Transshipment

Section 604. Goods Entered for Immediate Re exportation

CHAPTER 1 BASIS OF VALUATION

Section 700. Sequential Application of Valuation Methods

Section 701. Method One - Transaction Value System

Section 702. Method Two – Transaction Value of Identical

Section 703. Method Three -Transaction Value of Similar

Section 704. Method Four - Deductive

Section 705. Method Five - Computed Value

Section 706. Method Six - Fallback Value

Section 707. Ascertainment of the Accuracy of the Declared Value

Section 708. Exchange Rate

CHAPTER 2 SPECIAL DUTIES AND TRADE REMEDY MEASURES

Section 709. Government's Right of Compulsory Acquisition

Section 710. Marking of Imported Goods and Containers.

Section 711. Dumping Duty

Section 712. Safeguard Duty

Section 713. Countervailing Duty

Section 714. Discrimination by Foreign Countries

CHAPTER 1 CONDITIONALLY TAX AND/OR DUTY-EXEMPT IMPORTATION

Section 800. Conditionally Tax and/or Duty-Exempt Importation

CHAPTER 2 CUSTOMS WAREHOUSES

Section 801. Establishment and Supervision of Customs Bonded Warehouses

Section 802. Types of Customs Bonded Warehouses (CBWs)

Section 803. Types of Customs Facilities and Warehouses (CFWs)

Section 804. Application for Operation of a Customs Warehouse

Section 805. Responsibility of Operators

Section 806. Customs Control Over CBWs and CFWs

Section 807. Discontinuance of CBW and CFW

Section 808. Warehousing Security on Goods Stored in CBWs

Section 809. Withdrawal of Goods from CBWs

Section 810. Release of Goods from CFWs

Section 811. Period of Storage in CBWs

Section 812. Exemption from Duty of Goods in CBWs

Section 813. Records to be Kept by CBW Operators

CHAPTER 3 FREE ZONES

Section 814. When Goods are Admitted and Withdrawn

Section 815. Exemption from Duty and Tax of Goods in Free Zones

Section 816. Movement of Goods into and from Free Zones

Section 817. Coordination With Free Zone Authority

CHAPTER 4 STORES

Section 818. Stores for Consumption

Section 819. Stores to be Taken Away

Section 820. Exemption from Duties and Taxes of Stores

Section 821. Goods Declaration for Stores

CHAPTER 1 DUTY DRAWBACK

Section 900. Basis of Duty Drawback

Section 901. Payment of Drawbacks

Section 902. Prescription of Drawback Claim

CHAPTER 2 REFUND AND ABATEMENT

Section 903. Refund of Duties and Taxes

Section 904. Abatement of Duties and Taxes

Section 905. Abatement for Damage Incurred During Voyage

Section 906. Abatement or Refund of Duty on Missing Package

Section 907. Abatement or Refund for Deficiency in Contents of Packages

Section 908. Abatement or Refund of Duties on Goods Lost or Destroyed After Arrival

Section 909. Abatement and Refund of Defective Goods

Section 910. Abatement of Duty on Dead or Injured Animals

Section 911. Investigation Required in Case of Abatements and Refunds

Section 912. Refund Arising from Correction of Errors

Section 913. Claims for Refund

Section 1000. Audit and Examination of Records

Section 1001. Scope of the Audit

Section 1002. Access to Records

Section 1003. Requirement to Keep Records

Section 1004. Power of the Commissioner to Obtain Information and Issue Summons

Section 1005. Failure to Pay Correct Duties and Taxes on Imported Goods

Section 1006. Records to be Kept by the Bureau

CHAPTER 1 ADVANCE RULING AND DISPUTE SETTLEMENT

Section 1100. Classification Ruling

Section 1101. Valuation Ruling

Section 1102. Ruling on the Rules of Origin

Section 1103. Conditions for Application and Effect of Advance Ruling

Section 1104. Administrative and Judicial Appeals

Section 1105. Implementing Rules and Regulations

CHAPTER 2 PROTEST

Section 1106. Protest

Section 1107. Protest Exclusive Remedy in Protestable Case

Section 1108. Form and Scope of Protest

Section 1109. Samples to be Furnished by Protesting Parties

Section 1110. Decision in Protest

CHAPTER 3 ALERT ORDERS

Section 1111. Alert Orders

Section 1112. Alert Orders on Perishable Goods

CHAPTER 4 SEIZURE AND FORFEITURE

Section 1113. Property Subject to Seizure and Forfeiture

Section 1114. Properties not Subject to Forfeiture in, the Absence of Prima Facie Evidence

Section 1115. Conditions Affecting Forfeiture of Goods

Section 1116. Seizure or Release of Goods

Section 1117. Warrant of Seizure or Order of Release

Section 1118. Sale of Perishable Goods During Forfeiture Proceedings

Section 1119. Service of Warrant of Seizure

Section 1120. Description, Classification and Valuation of Seized Goods

Section 1121. Proceedings in Case of Property Belonging to Unknown Parties

Section 1122. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer

Section 1123. Burden of Proof in Forfeiture Proceedings

Section 1124. Settlement of Pending Seizure Case by Payment of Fine or Redemption of Forfeited Goods

Section 1125. Decision in Forfeiture Cases

CHAPTER 5 APPEAL IN PROTEST AND FORFEITURE CASES

Section 1126. Appeal to the Commissioner

Section 1127. Automatic Review in Forfeiture Cases

Section 1128. Automatic Review by the Secretary of Finance in Other Cases

CHAPTER 6 ABANDONMENT

Section 1129. Abandonment, Kinds and Effects of

Section 1130. Treatment and Disposition of Abandoned Goods

CHAPTER 7 OTHER ADMINISTRATIVE PROCEEDINGS

Section 1131. Authority of the Commissioner to Make Compromise

CHAPTER 8 CIVIL REMEDIES FOR THE COLLECTION OF DUTIES AND TAXES

Section 1132. Remedies for the Collection of Duties, Taxes, Fines, Surcharges, Interests, and Other Charges

Section 1133. Constructive Distraint of the Property

Section 1134. Summary Remedies

CHAPTER 9 JUDICIAL PROCEEDINGS

Section 1135. Supervision and Control over Criminal and Civil Proceedings

Section 1136. Review by the CTA

Section 1137. Exclusive Jurisdiction of the Bureau

Section 1138. Fraud Investigation and Prosecution

CHAPTER 10 DISPOSITION OF PROPERTY IN CUSTOMS CUSTODY

Section 1139. Goods Subject to Disposition

Section 1140. Place of Disposition of Goods

Section 1141. Mode of Disposition

Section 1142. Disqualification to Participate in Auction Sale

Section 1143. Disposition of

Section 1144. Disposition of Perishable Goods

Section 1145. Disposition of Goods Injurious to Public Health

Section 1146. Disposition of Prohibited Good

Section 1147. Disposition of Restricted Goods

Section 1148. Disposition of Regulated Goods

Section 1149. Disposition of Unsold Goods for Want of Bidders

Section 1150. Disposition of Smuggled Goods

Section 1151. Forfeiture Fund

CHAPTER 1 CUSTOMS SERVICE PROVIDERS

Section 1200. Customs Brokers and Other Service Providers

CHAPTER 2 CARRIERS, VESSELS, AND AIRCRAFTS

Section 1201. Ports Open to Vessels and Aircrafts Engaged in Foreign Trade

Section 1202. Control of Customs Officer Over Boarding or Leaving of Incoming Vessel and Over Other Vessel Approaching the Former

Section 1203. Documents to be Produced by the Master Upon Entry of Vessel

Section 1204. Manifest Required of Vessel from Foreign Port

Section 1205. Translation of Manifest

Section 1206. Manifests for the Commission on Audit and District Collector

Section 1207. Production of Philippine Crew

Section 1208. Record of Arrival and Entry of Vessels and Aircraft

Section 1209. Arrest of Vessel or Aircraft Departing Before Entry Made

Section 1210. Discharge of Ballast

Section 1211. Time of Unloading Cargo

Section 1212. Entrance of Vessel through Necessity

Section 1213. Unloading of Vessel in Port from Necessity

Section 1214. Entry and Clearance of Vessels of a Foreign Government

Section 1215. Clearance of Vessel for Foreign Port

Section 1216. Detention of Warlike Vessel Containing Arms and Munitions

Section 1217. Oath of Master of Departing Vessel

Section 1218. Extension of Time for Clearance

Section 1219. Advance Notice of Aircraft Arrival

Section 1220. Landing at International Airport of Entry

Section 1221. Report of Arrival and Entry of Aircraft

Section 1222. Documents Required in Making Entry for Aircraft

Section 1223. Manifests for the Commission on Audit (COA) and District Collector

Section 1224. Clearance of Aircraft for Foreign Port

Section 1225. Oath of Person-in-Charge of Departing Aircraft

CHAPTER 3 OTHER THIRD PARTIES

Section 1226. Supervision and Regulation of Third Parties

CHAPTER 4 AUTHORIZED ECONOMIC OPERATORS (AEOs)

Section 1227. Treatment of Authorized Economic Operators (AEOs)

Section 1228. Trade Facility for AEO

Section 1300. Customs Dues, Fees and Charges

Section 1301. General Provision on the Authority to Increase or Decrease Dues, Fees and Charges

CHAPTER 1 CRIMES AND OTHER OFFENSES

Section 1400. Misdeclaration, Misclassification, Undervaluation, in Goods Declaration

Section 1401. Unlawful Importation or Exportation

Section 1402. Failure or Refusal of Party to Give Evidence or Submit Documents for Assessment

Section 1403. Other Fraudulent Practices Against Customs Revenue

Section 1404. Failure to Declare Baggage

Section 1405. Vessel, Seacraft, or Aircraft Departing Before Undergoing Customs Formalities

Section 1406. Obstruction to Boarding Officer

Section 1407. Unlawful Boarding or Leaving of Vessel or Aircraft

Section 1408. Unloading of Cargo Before Arrival at Port of Entry

Section 1409. Unloading of Cargo at Improper Time or Place After Arrival

Section 1410. Failure to Exhibit or Deposit Documents

Section 1411. Bringing of Unmanifested Arms, Explosives or War Equipment

Section 1412. Failure to Supply Advance and Requisite Manifests

Section 1413. Disappearance of Manifested Goods

Section 1414. Discrepancy Between Actual and Declared Weight of Manifested Goods

Section 1415. Discrepancy With the Master's or Pilot's-in-Command Report

Section 1416. Failure to Report Fraud

Section 1417. False Statement of Vessel's or Aircraft's Destination

Section 1418. Affixing Seals

Section 1419. Breaking of Seal Placed by Customs Officers

Section 1420. Breaking of Lock or Fastening Placed by Customs Officers

Section 1421. Removal, Breakage, and Alteration of Marks

Section 1422. Unauthorized Withdrawal of Imported Goods from Bonded Warehouse

Section 1423. Removing or Repacking Goods in Warehouse

Section 1424. Removing Goods from Customs Custody

Section 1425. Failure to Pay Duties, Taxes and Other Charges

Section 1426. Breach of Security

Section 1427. Failure to Keep Importation Records and Full Access to Customs Officers

Section 1428. Concealment or Destruction of Evidence of Fraud

Section 1429. Other Offenses

Section 1430. Violations of this Act and Rules and Regulations in General

CHAPTER 2 PENALTIES IMPOSED UPON BUREAU EMPLOYEES ***

Section 1431. Statutory Offenses of Officers and Employees

Section 1432. Failure to Report Fraud

Section 1433. Liability for Other Offenses

Section 1500. Information, Decisions, and Rulings

Section 1501. Period to Issue Ruling

Section 1502. Publication and Confidentiality of Certain Information in

Section 1503. Duty of District Collector to Report Rulings to the Commissioner

Section 1504. Application of Established Ruling or Decision

Section 1505. Authority of Official to Administer Oaths and Take Testimony

Section 1506. General Security

Section 1507. Security

Section 1508. Customs Service Fees

Section 1509. Testimony in Writing

Section 1510. District Collector Not Liable in Respect to Ruling in Customs Cases

Section 1511. Interest Prohibited to be Held by Customs Employees

Section 1512. Reward to Persons Instrumental in the Actual Collection of Additional Revenues Arising from the Discovery of Violations of this Act

Section 1513. Outsourcing of Non-Sovereign Customs Functions to Private Entities

Section 1514. International Standards and Best Practices

CHAPTER I TARIFF COMMISSION

Section 1600. Chief Officials of the Tariff Commission and Qualifications

Section 1601. Appointment and Compensation of Officials and Employees

Section 1602. Official Seal

Section 1603. Functions of the Commission

Section 1604. Reports of the Commission

CHAPTER 2 FLEXIBLE TARIFF

Section 1608. Flexible Clause

Section 1609. Promotion of Foreign Trade

CHAPTER 3 TARIFF NOMENCLATURE AND RATE OF DUTY

Section 1610. General Rules for the Interpretation (GRI)

Section 1611. Tariff Nomenclature and Rates of Import Duty

Section 1612. Tariff Nomenclature and Rates of Export Duty

Section 1700. Congressional Oversight Committee

Section 1800. Implementing Rules and Regulations

Section 1801. Transitory Provisions

Section 1802. Saving Clause

Section 1803. Repealing Clause

Section 1804. Separability Clause

Section 1805. Effectivity