CHAPTER 2 CUSTOMS CONTROL
Section 301. Customs Control Over Goods. - All goods, including means of transport, entering or leaving the customs territory, regardless of whether they are liable to duties and taxes, shall be subject to customs control to ensure compliance with this Act. In the application of customs control,
The Bureau shall employ audit-based controls and risk management systems, use automation to the fullest extent possible, and adopt a compliance measurement strategy to support risk management.
The Bureau shall seek to cooperate and conclude mutual administrative assistance agreements with other customs administrations to enhance customs control.
The Bureau shall consult, coordinate, and cooperate with other government regulatory agencies, free zones authorities, and the customs stakeholders, in general, to enhance customs control.
Section 302. Enforcement of Port Regulation of the Bureau of Quarantine. - Customs officials and employees shall cooperate with the quarantine authorities in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine and shall give effect to the same insofar as connected with matters of shipping and navigation.
Section 303. Control Over Premises Used for Customs Purposes. - The Bureau shall, for customs purposes, have exclusive control, direction and management of customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises in the Customs Districts, in all cases without prejudice to the general police powers of the local government units (LGUs), the Philippine Coast Guard and of law enforcement agencies in the exercise of their respective functions.
Section 304. Power of the President to Subject Premises to Customs Jurisdiction. - When public interest requires, the President may, by executive order, declare any public wharf, landing place, infrastructure, street or land, in any port of entry under the jurisdiction of the Bureau as may be necessary, for customs purposes and/or to authorize a port or terminal operator to transfer overstaying cargoes in an inland depot or terminal.
Section 305. Trespass or Obstruction of Customs Premises. - No person shall enter or obstruct a customs office, warehouse, port, airport, wharf, or other premises under the control of the Bureau without prior authority, including the streets or alleys where these faculties are located.
Section 306. Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling.
The Bureau shall conduct surveillance on vessels or aircrafts entering Philippine territory and on imported goods entering the customs office:
Provided, That the function of the Philippine Coast Guard to prevent and suppress the illegal entry of these goods, smuggling and other forms of customs fraud and violations of maritime law and its proper surveillance of vessels entering and/or leaving Philippine territory as provided in Republic Act No. 9993, otherwise known as the "Philippine Coast Guard Law of 2009", shall continue to be in force
Section 307. Temporary Storage of Goods. - Subject to the rules and regulations to be issued by the Secretary of Finance, the Commissioner shall establish a system for temporary storage of imports prior to goods declaration in case of abandoned or overstaying-goods.
