Abatement - shall refer to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made;

Accompanied Baggage - shall refer to Baggage, whether checked-in or hand-carried, brought by Travelers and Crew when leaving or arriving in the country, traveling in the same means of transport as the Travelers and Crew.

Accountable Officer - shall refer to a responsible official of the CBW named and designated by the operator as the person, other than himself, answerable and liable to the Bureau for all the operational aspects of the warehouse. 

Actionable subsidies or “yellow” subsidies - are those falling under the definition of subsidy described above, which are neither non-actionable nor prohibited subsidies.

Actual or Outright Exportation - shall refer to the customs procedure applicable to goods which, being in free circulation, leave the Philippine territory and are intended to remain permanently outside it;

Actual Time of Arrival (ATA) - shall refer to the time that the Vessel has reached the End of Sea Passage.

Ad Valorem Tax - shall refer to the excise tax which is based on selling price or other specified value of the goods/articles.

Adjustment plan - is the action plan indicating a set of quantified goals, specific programs, and timetables that a concerned industry commits to undertake in order to facilitate the industry’s positive adjustment to import competition (e.g., adoption of improve technology, rationalization of production structures).

Admission - shall refer to the act of bringing imported goods directly or through transit into a free zone;

Advance Ruling - an official written and binding ruling issued by the Commissioner of the Bureau of Customs (BOC) which provides the Requesting Person with an assessment of: (1) origin, or (2) treatment to be applied on a certain element of customs value, prior to an import or export transaction for a specified period. 

Affidavit of Abandonment - shall refer to the written or printed declaration or statement of facts, made voluntarily by the owner, importer, and consignee expressly abandoning the imported goods in favor of the government, confirmed by oath or affirmation and taken before an officer having authority to administer such oath. 

AIPO — shall refer to the Accredited Integrated Professional Organization. For purposes of these rules and regulations, it refers to the Chamber of Customs Brokers, Inc. (CCBI) or any professional organization of Customs Brokers which is or may hereafter be accredited by the PRC. 

Air Express Cargo Operator (AECO) - shall refer to a company which provides and arranges fast and rapid transport and delivery of express shipments, by order and in the interest of shippers or consignors, either as a direct common carrier or an indirect air carrier, and as such issues its own air waybill to shippers or consignors of shipments under its solicitation. 

Aircraft - shall refer to any weight — carrying device or structure for navigation in the air. 

Airlines Customs Bonded Warehouse and Airlines Catering Customs Bonded Warehouse - shall refer to an Industry-Specific Customs Bonded Warehouses (ICBW) where supplies, spare parts, in-flight duty-free items and such other goods necessary for the reasonable requirements of the aircraft, its crew and passengers are stored.

Airlines - shall refer to an airline corporation engaged in both domestic and international air transportation of goods, passengers, or both. 

Airport Terminal - shall refer to a building at an airport where passengers transfer between ground transportation and the facilities that allow them to board and disembark from an aircraft. Within the same, passengers purchase tickets, transfer their luggage, and go through security.

Airway Bill (AWB) - shall refer to a transport document for airfreight used by airlines and international freight forwarders which specify the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to airlines and carriers, a description of the goods, and applicable transportation charges;

Alcohol Products - shall refer to fermented liquors, proof spirits, wines, and/or spirits or distilled spirits, as defined in these Regutations. 

Alert Orders - shall refer to a written Order issued by the Commissioner, District Collector, or other customs officers authorized in writing by the Commissioner after the Lodgement of Goods Declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by Customs.

AMO - shall refer to the Account Management Office of the Bureau of Customs or its equivalent office. 

Anti-Dumping Duty - is a trade remedy measure adopted by government to protect a domestic industry against the unfair trade practice of dumping. 

Anti-Dumping Measures - are measures against imports of a product that are “dumped” (i.e. sold at an export price that is below its “normal value”, usually the price of the product in the exporting country) and such dumped imports cause injury to the domestic industry of the importing country.

Appeal - shall refer to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the Bureau, seeks redress before the Bureau, the Secretary of Finance, or competent court, as the case may be;

Arm’s length transaction - shall refer to a transaction where the price is not affected by any relationship between the buyer and the seller, or if there is no compensation, reimbursement, benefit, or other consideration given in respect of the price.

As is Where Is - shall refer to a condition of sale where no warranty is given as to the quality, state and condition of the goods.

Asean Free Trade Area - is a trade bloc agreement which seeks to remove obstacles to freer trade among AMSs through the abolition of tariffs on traded goods and the scrapping of quantitative restrictions and other non-tariff barriers that limit the entry of imports.

Assessment Notice - shall refer to the notice given to the owner, importer, or consignee which shall also serve the following purpose: 

Assessment - shall refer to the process of determining the amount of duties and taxes and other charges due on imported and exported goods;

ATA Carnet — shall refer to the Temporary Admission Papers used for the Temporary Admission of goods, excluding means of transport. 

Authority to Load - shall refer to the permission given by the authorized customs personnel at the Office of Destination to load the Goods for Outright Exportation. 

ATA System — shall refer to a system allowing the free movement of goods across frontiers and their temporary admission into a Customs territory with relief from duties and taxes. The goods are covered by a single document known as the ATA carnet that is secured by an international guarantee system. The term "ATA" is a combination of the initial letters of the French words "Admission Temporaire" and the English words "Temporary Admission".[1] This term can be used interchangeably with ATA Carnet System

Authority to Operate - shall refer to the authority given by the  Bureau allowing persons, natural or juridical, to establish and operate a CBW. 

Authority to Transfer - shall refer to the document issued by the District Collector to a CBW allowing transfer or sale of imported raw materials, semi-finished products, or finished products to another CBW, member of a Common Bonded Warehouse, client-exporter/ client end-user of an Industry Specific Customs Bonded Warehouse (ICBW) of subcontractor, or Freeport Zone locator for subsequent export. 

Authorized Agent Banks (AABs) - shall refer to commercial banks authorized by the Bureau to collect payment of duties and taxes. 

Authorized Agent - shall refer to a person who represents a shipping line or an airline and who by written authority duly registered -in the Bureau has been designated to act for and in place of a shipping line or airline in all formalities connected with the entry and departure of its Vessel or Aircraft, crew, passengers, cargo, baggage, mail or stores. 

Authorized Economic Operator (AEO) - shall refer to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider, and any other entity duly accredited by the Bureau based on the World Customs Organization (WCO) Framework of Standards to Secure and Facilitate Global Trade, the Revised Kyoto Convention (RKC), the WCO Supply Chain Management Guidelines and the various national best practices to promote trade facilitation and to provide a seamless movement of goods across borders through secure international trade supply chains with the use of risk management and modern technology;

Availment - shall refer to the determination by the Bureau or by the qualified senders that the Balikbayan Boxes brought in or sent are counted as first, second or third with in a calendar year and thus entitled to duty and tax exemption pursuant to Section 800(g), Chapter1, Title VIII, CMTA. Any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes.

Baggage - shall refer to articles, effects and other personal property of Traveler as are necessary or appropriate for wear; use comfort or convenience in connection with the trip and such other items as can be conveniently carried including Balikbayan Boxes with the Traveler on such trip and are accepted by the carrier for carriage. Unless otherwise specified, it includes both checked-in and hand-carried Baggage of the Traveler.

Balikbayan Box  - shall refer to a corrugated box or other container or receptacle up to a maximum volume of two hundred thousand (200,000) gross cubic centimeters without regard as to the shape of the container or receptacle. 

Ballast - shall refer to a heavy cargo which is loaded on board a Vessel or Aircraft merely for the purpose of making it steady, to enable it to navigate in the event of scarcity of other cargo. It may include non-toxic materials with no commercial value.

Bilateral Trade Agreement (BTA) - An exchange agreement between two nations or trading groups that gives each party favored trade status pertaining to certain goods obtained from the signatories. The agreement sets purchase guarantees, removes tariffs and other trade barriers. 

Bill of Lading (B/L)  - shall refer to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for waterborne freight. The holder or consignee of the bill has the right to claim delivery of the goods at the port of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to shipping lines and carriers, a description of the goods, and applicable transportation charges.

Boarding Formalities  - shall refer to the formalities conducted on board the foreign Vessel or Aircraft by government officials composed of Customs, Immigration & Quarantine (CIQ).

BOC e-POL Card System - an automated fuel payment system, through debit cards with pre-loaded amount, for the use of BOC service vehicles by authorized BOC officers and employees. It provides for a fully electronic means by which to load funds, validate the authority and purpose of the BOC officer or employee for fuel consumption through service provided vehicles, and to purchase diesel, gasoline and  oil/lubricant at any participating service station nationwide of the authorized POL provider. 

Break-bulk Cargo - shall refer to non-containerized general cargo stored in boxes, bales, pallets or other individual units to be loaded onto or discharged from Vessel or Aircrafts, not shipped in containers or in bulk.

Bulk Cargo - shall refer to cargoes in a mass of one commodity not packaged, bundled, bottled or otherwise packed.

Bureau - shall refer to the Bureau of Customs

Calendar Year - shall refer to the period from January 1 to December 31.

Cargo Consolidator - shall refer to an international freight forwarder which, in the ordinary and usual course of its undertaking, assembles and consolidates or provides for assembling and consolidating such articles or performs or provides for the performance of break-bulk and distributing operations with respect to consolidated shipments, and is responsible for the transportation of articles from the point of receipt to point of destination and utilize for the whole or any part of such transportation services of the ocean carrier. 

Cargo Manifest - shall refer to the detailed list of cargo (freight) on board a vessel or aircraft giving the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, weight, descriptions, quantities of the goods and destination.

Cargo Targeting System (CTS) - A cargo manifest risk assessment solution developed by the WCO to enable its Members to carry out international best practice cargo risk assessment to manage risk and facilitate trade and thus implement key parts of the WCO's SAFE Framework of Standards and Kyoto Convention. 

Carriage and Insurance paid to (CIP) (... named place of destination) - The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage. The Seller, however, purchases the cargo insurance.

Carriage paid to (CPT) (... named place of destination) - The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage.

Carrier - shall refer to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators;

Case Operations Plan (CoPLAN)' - shall refer to a definite target-specific activity to be conducted implementing an Intelligence Project;

Causal link - the material injury suffered by the domestic industry is the direct result of the importation of the subsidized product.

Causality - shall refer to the overall assessment that the serious injury suffered by the domestic industry is the direct result of increased imports of the product under consideration.

CEPT Scheme - is the main implementing mechanism of AFTA. This means that ASEAN Member States shall have common effective tariffs among themselves in AFTA, but the level of tariffs vis-à-vis non-ASEAN countries shall continue to be determined individually.

Certificate of Authority to Operate - shall refer to the document issued by the Bureau to persons, natural or juridical, duly authorized to operate a CBW. 

Certificate of Identification (CI) - shall refer to a document secured upon departure and issued by the District Collector or any authorized Customs Officer identifying goods to be exported and subsequently brought back by the Returning Resident or OFW. 

Certificate of Importer Accreditation - shall refer to the document issued by the Bureau to an entity registered as importer and recognized to electronically lodge goods declaration in the Bureau's existing registration system. 

Certificate of Inspection and Loading (CIL) - shall refer to the document issued by the Bureau certifying the conduct of inspection over the cargo for export and its actual loading on the exporting carrier.

Certificate of Origin (CO) - Declaration of the exporter, certified by the issuing authority (BOC in the case of a Philippine exporter), that the exported product complies with the origin requirement as specified under a bilateral, regional, or multilateral trading arrangement

Certificate of Shipment or Non-Shipment - shall refer to a certification issued by the Export Division of the port, upon request by the exporter, that a particular shipment has been shipped out or otherwise.

Charges - is the amount which the owner, consignee, or agent of either, of the merchandise has to pay for the receiving, handling and custody o the merchandise imported or for export.

Cigarette Pack By Hand - shall refer to the manner of packaging of cigarette sticks using an individual person's hands and not through any other means such as a mechanical device or equipment 

Cigarettes - shall mean all rolls of finely-cut leaf tobacco, or any substitute therefor, wrapped in paper or in any other material that are consumed via combustion of the tobacco. 

Cigars - shall mean all rolls of tobacco or any substitute thereof, wrapped in teaf tobacco that aie consumed via combustion of the tobacco. 

Claiming - shall refer to the privilege granted to the importer, owner or consignee to lodge the Goods Declaration, or to cause the release 

Clearance - shall refer to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure;

Client Profile Registration System (CPRS) - System where all application of importers and customs brokers are stored upon the approval of the Accounts Management Office (AMO) before the said importers and customs brokers shall be allowed to transact with BOC. 

Client-Exporter - shall refer to a natural or juridical person engaged in the manufacture of products utilizing goods, raw materials, accessories and packing materials sourced from an ICBW subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations.

Co-loading - shall refer to agreements between two (2) or more international sea carriers whereby a sea carrier bound for a specified destination agrees to load, transport, and unload the container van, or cargo of another carrier bound for the same destination. 

Commercial Quantity - shall refer to the quantity for a given kind or class of articles which are in excess of what is compatible with and commensurate to the person's normal requirements for personal use. 

Commission - shall refer to the Tariff Commission;

Comparable price - means the domestic price of the product in the exporting country at the same level of trade which is sold or offered for sale at wholesale on the date of exportation to the Philippines.

Conditional Importation - shall refer to the customs procedure known under the RKC as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re exportation within a specified period and without having undergone any substantial change except due to normal depreciation;

Conditionally Tax and/or Duty-Exempt Importation  - shall refer to goods exempt from the payment of import duties and/or taxes upon compliance with certain formalities prescribed under pertinent customs issuances„ 

Consignee - shall refer to the party appearing in the transport document to whom delivery of the shipment may be lawfully made in accordance with the contract of carriage.

Consolidated Cargo Manifest - shall refer to the true and correct manifest of all the individual shipments/consignments in a consolidated shipment destined to be unladen in a port of entry in the Philippines, the same being attached as a rider to the Inward Foreign Manifest of the carrying vessel or aircraft.

Consolidated Inward Foreign Cargo Manifest (CIFCM) - shall refer to a true and accurate manifest, of all the individual shipments in the consolidation destined and intended to be unloaded at a port entry in the Philippines, submitted as rider to the inward foreign manifest of the carrying vessel or aircraft. 

Consolidated Shipments - shall refer to two (2) or more shipments from two (2) or more individual consignors/senders abroad, assembled and consolidated at one point of origin or exportation and shipped together under a single master ocean bill of lading or master airway bill of lading by a consolidator to its Deconsolidator in the Philippines.

Consolidator - shall refer to a foreign-registered forwarding company acting as a Non-Vessel Operating Common Carrier (NVOCC) which procures transport of goods by sea or air and issues in its name house bill of lading or house airway bill to consignors of shipments under its solicitation, to whom it directly assumes the liabilities and responsibilities of a common carrier for the transportation of such goods from the point of receipt to the point of destination of such goods, and ships the shipments together in its name under a master bill of lading/master ain,vay bill consigned to its Deconsolidator at the port of destination in the Philippines

Constructive Customs Custody - refers to the situation where, falling short of physical seizure or possession, the Customs Officers and the owner of the goods enter into a written agreement after the inventory to the effect that the goods, subject of a Letter of Authority (LOA), shall not be removed or disposed of pending disposition or resolution on the issue of whether proper payment of duties and taxes has been made.

Consumption - refers to goods entered for domestic or local use,

Container Freight Station - refers to a facility duly authorized to accept and store containers containing consolidated shipments, for temporary storage, examination, stripping, stuffing, unstuffing, and other related activities as may be allowed under customs laws, rules, and regulations.

Container Yard - refers to a facility duly authorized to accept and store container vans, laden or empty, intended for international shipping for storage within the period allowed under applicable customs laws, rules and regulations.

Containerized Cargo - refers to the transportation of cargo in containers (that can be interchanged between ships, trucks and trains) with standardized handling equipment.

Controlled Delivery - refers to the investigative technique of allowing an unlawful or suspect consignment of any prohibited or regulated articles defined under the CMTA and other laws enforced by the Bureau, or property believed to be derived directly or indirectly from any customs-related offense, to enter into, pass through or exit out of the country under the supervision of an authorized officer, with a view to gather evidence aimed at identifying any person involved in smuggling-related offenses, and to facilitate the prosecution of the offender. 

Corresponding Issuing Association — shall refer to an issuing association established in another Contracting Party and affiliated to the same Guaranteeing Chain.3

Cost and Freight (CFR) (... named port of destination) The Seller clears the goods for export and pays the costs of moving the goods to destination. The Buyer bears all risks of loss or damage.

Cost, Insurance and Freight (CIF) (... named port of destination) The Seller clears the goods for export and pays the costs of moving the goods to the port of destination. The Buyer bears all risks of loss or damage. The Seller, however, purchases the cargo insurance.

Countervailing Measures – subsidized imports, like dumped imports, can be countered with a special duty called “countervailing”

Country of export - is the country from where the allegedly subsidized product was shipped to the Philippines, regardless of the location of the seller. The country of export and the country of origin may be the same, but not in all instances.

Country of Origin - refers to the country where a product is obtained, produced or manufactured.

Crew - refers to person/s assigned by an operator to render duty on an aircraft or vessel during a flight or voyage duty period. 

Customs Administration - refers to the Government Service which is responsible for the administration of Customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement, or storage of goods. 

Customs Baggage Declaration Form - refers to a form prescribed by the Bureau giving information or particulars required by Customs and any other government agency.

Customs Bonded Warehouse (CBW) — shall refer to a warehouse facility licensed by the Bureau to import, receive, and store, without payment of duties and taxes and under bond, goods, raw materials, accessories, and packing materials either for manufacture into finished products for export or storage for the account of accredited exporter/client. 5

Customs Bonded Warehouse (CBW) - refers to a facility established and authorized by the Bureau of Customs pursuant to Title VIII, Chapter 2 of the CMTA. This may include Customs Bonded Manufacturing Warehouse (CBMW), Miscellaneous Customs Bonded Warehouse (MMBW), Customs Common Bonded Warehouse (CCBW), Industry-Specific Customs Bonded Warehouse (ICBW), Bonded NonManufacturing Warehouse (BNMW), Public Bonded Warehouse and Private Bonded Warehouse as defined by regulation.

Customs Broker Practice - Shall refer to the professional services rendered by a Customs Broker in the Bureau such as but not limited to preparation of customs requisite document for imports and exports, and declaration of customs duties and taxes; signing, filing, lodging and processing of import and export entries; and representing importers and exporters before the Bureau in cases related to valuation and classification of imported articles.

Customs Broker - Shall refer to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280, as amended, otherwise known as the "Customs Brokers Act of 2004"

Customs Control  - refers to the measures applied to ensure compliance with the laws and regulation which Customs are responsible for enforcing.

Customs Facilities and Warehouses (CFW) - shall refer to facilities for temporary storage of goods established and authorized by the Bureau pursuant to Title VIII, Chapter 2 of the CMTA. These include container yards, container freight stations, seaport temporary storage warehouses, airport temporary storage warehouses and other premises, for customs purposes.6

Customs In-Bond Baggage Room (CBR) - refers to the place where Baggage retained or held by Customs are temporarily stored while awaiting their final disposition.

Customs Jurisdiction - refers to Bureau's exercise of jurisdiction over all seas within Philippine territory and all lands, coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea and any means of conveyance.

Customs Office - refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws;

Customs Officer - as distinguished from clerk or employee, shall refer to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the functions of the Bureau. It may also refer to an employee authorized to perform a specific function of the Bureau, as provided in this Act;

Customs Premises - shall include customs offices, facilities, warehouses, ports, airports, wharves, infrastructures and other areas within the customs districts over which the Bureau shall have exclusive control, direction and management for customs purposes.

Customs Services — shall refer to work performed by customs personnel outside of his/her Official Work Station, or Overtime Work performed for the benefit of concerned stakeholders, such as customs boarding formalities on Vessels and Aircrafts, baggage clearance of international passengers, supervision of loading and unloading of cargoes from Vessels and Aircrafts, Under Guarding of goods for transit/transfer, clearance of goods covered by different types of declaration and other related services.

Customs Territory - refers to areas in the Philippines where customs and tariff laws may be enforced;

Customs Transit Operation - refers to the transport of Goods from an Office of Departure to an Office of Destination under Customs Transit. 

Customs Transit - refers to the customs procedure under which Goods are transported under customs control from one customs office to another.

Cyber - shall refer to a computer or a computer network, the electronic medium in which online communication takes place;

Cyber Enabled Smuggling - shall refer to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods, through the use of a computer or a computer network, or any other electronic means.

Cyber Intelligence - shall refer to the process of gathering, analyzing, evaluating, and using information to prevent or

mitigate Cyber Enabled Smuggling by studying the threat data and provide information on adversaries;4

Cyber Intelligence Database shall refer to the representation of information, knowledge, facts, concepts, or instructions which are being gathered, analyzed, evaluated, prepared, processed or stored or have been gathered, analyzed, evaluated, prepared, processed or stored in a formalized manner and which are intended for use in a computer system;

Cyber Intelligence Offensive Operations - shall refer to the activities that are strategically planned and implemented in order to gather, analyze, process and store information, knowledge, facts, concepts and/or instructions;

Date of Discharge of Last Package  refers to the date when the last cargo intended for discharge in the port of entry has been unloaded from the carrier. 

Dangerous Cargo  refers to articles that pose risk to health, safety and property like explosives, flammable, gas, flammable solids and liquids, liable to spontaneous combustions, substances which, when in contact with water, emit flammable gases, oxidizers, organic peroxides, toxic and infectious substances, radioactive material, corrosives, and similar substances. Specifically, this shall refer to the articles listed in the Classification of Dangerous Goods by the Intergovernmental Maritime Consultative Organization (IMCO) or the appropriate government agency and/or the United Kingdom Carriage of Dangerous Goods in Ships (The Blue Book). 

De Minimis Value  refers to the value of goods for which no duty or tax is collected. 17

Decisions Adverse to the Government  refers to the disposition of the main forfeiture case based on merits, which resolves that there is no violation of the law that will warrant the Forfeiture of the seized articles, and consequently allows the release of the articles subject of a Warrant of Seizure and Detention (WSD) without payment of additional duties and taxes, interests, penalties and/orsurcharges.6

Declarant  refers to any person who makes a goods declaration or in whose name a goods declaration is made, 14 as enumerated under Section 51 of this CAO. Further, in the processing of goods declaration under the Formal Entry Process, the declarant must be accredited and registered with the Bureau and authorized to electronically lodge the goods declaration.

Deconsolidator — shall refer to a local Freight Forwarder or Consolidator's agent that provides services to ungroup or deconsolidate shipments, orders, goods, etc. to facilitate their distribution

Deconsolidation Agent  refers to the agent of the cargo consolidator in the Philippines that provides services to deconsolidate shipments, orders, goods, etc. to facilitate distribution.

Deconsolidator refers to a local freight forwarder or consolidator's agent that provides services to   ungroup or deconsolidate shipments, orders, goods, etc. to facilitate distribution.

Defered Payment Government Account (DPGA)  refers to the approval and processing of tax expenditures subsidies on National Internal Revenue Taxes and import duties payable or assumed by departments, bureaus, and other offices of the National Government including constitutional offices enjoying fiscal autonomy, and state universities and colleges 16

Delivered at place (DAP) (... named place of destination) The Seller delivers when the goods are placed at the Buyer’s disposal on the arriving means of transport ready for unloading at the named place of destination. The Seller bears the risks involved in bringing the goods to the named place.

Delivered At Place Unloaded (DPU) (replaces Incoterm 2010 DAT)... named place of destination) The seller delivers when the goods, once unloaded are placed at the disposal of the buyer at a named place of destination. The seller bears all risk involved in bringing the goods to and unloading them at the named place of destination.

Delivered duty paid (DDP) ( ... named place of destination) The Seller delivers the goods – cleared for import – to the Buyer at destination. The Seller bears all risks of moving the goods to destination, including the payment of Customs duties and taxes.

Deputization Order  refers to the written order signed by the Commissioner of Customs authorizing named officers or members of the Armed Forces of the Philippines or other selected national law enforcement agencies, to assist in the exercise of customs police authority particularly the power to search, seize, and arrest in specified areas outside of customs premises.

Deputized Officer  refers to officers or members of the Armed Forces of the Philippines (AFP) or other selected national law enforcement agencies covered by a written order signed by the Commissioner of Customs authorizing them to assist in the exercise of customs police authority, particularly the power to search, seize, and arrest in specified areas outside of customs premises. 

Derogatory Information refer to verifiable information indicating that a certain shipment is in high risk of probable violation of the provisions of the CMTA and related laws. 

Discharge Port Survey (DPS) Report  refers to the report issued by an Accredited Cargo Surveying Company (ACSC) for bulk or break-bulk cargo after the conduct of a survey at the port of discharge. 

Diversion of Goods  refers to an act of bringing bonded articles to some place other than its intended destination without prior authority from the Bureau. It also covers imported goods for admission into Free Zones and other similar schemes such as goods under local transit for immediate exportation, which are illegally introduced into domestic market without compliance with customs formalities or without payment of duties and taxes.

Domestic industry refers to the domestic producers, as a whole, of the like product or to those producers of such like product whose collective output of the product constitutes a major proportion of the total domestic production of those products in the industry concerned. 

Donated Relief Consignment  refers to importation of relief goods or items not subject to taxes and duties, such as but not limited to food and medicine donated to government institutions and accredited private entities for distribution to the affected population. 

Dormant Receivable Accounts — shall refer to accounts which balances remained inactive or non-moving in the books of accounts for ten (10) years or more and where settlement or collectability could no longer be ascertained. 

Due Notice refers to the notification to the owner, importer, consignee or interested party to lodge or file, pay, claim, mark, submit clearances and other requirements, or Order of Release and Lifting the Alert, whichever is applicable, by the Collector of Customs through:

Dumping is a form of price discrimination between two national markets.

Duty Drawback  refers to the Refund or credit of duties, and may include internal revenue taxes, actually paid for the importation, in whole or in part. 

Dwelling House  refers to any building or structure exclusively devoted to rest and comfort, as distinguished from places devoted to business or offices.

Entry refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones;

Electronic Tracking of Containerized Cargoes (E-TRACC) System  refers to a secure and interactive web-based system that allows the Bureau to track, monitor, and audit the location and condition of cargoes, as well as obtain real time alarms on, among others, diversion and tampering of, cargoes. 

End of Sea Passage  refers to the waypoint where a Vessel ends the deep sea part of a voyage, usually at the arrival port where the Vessel plans to transit from full speed to maneuvering status. 16

Estimated Time of Arrival (ETA)  refers to the time declared by the Master or its agent in the notice of arrival submitted to the Bureau of Customs.

E-TRACC System Service Provider  refers to a Bureau accredited private entity that provides the necessary hardware and software, including the GPS-enabled sealing device, to effectively seal, monitor and track cargoes.

E-TRACC System Software Platform  refers to a secure and interactive web-based system that allows the Bureau to track, monitor, and audit the location and condition of cargoes, as well as obtain real time alarms on, among others, diversion and tampering of, cargoes. 

Examination of Goods refers to the physical, documentary, or non-intrusive inspection of goods to ensure that the nature, origin, condition, quantity, value and tariff classification of the goods are in accordance with the particulars furnished in the goods declaration and other supporting documents.

EX Works (EXW) (... named place ) The Seller’s only responsibility is to make the goods available at the Seller’s premises. The Buyer bears full costs and risks of moving the goods from there to destination.

Excise Tax is a tax on the production, sale or consumption of a commodity in a country.

Exclusion List means a list containing products that are excluded from the extension of tariff preferences under the CEPT Scheme.

Export Declaration refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require;

Export price is the price at which such product has been purchased or agreed to be purchased, at arm’s length transaction, by the person by whom or for whose account the product is imported, excluding any post-exportation charges such as ocean freight and overseas insurance. 

Exportation refers to the act, documentation, and process of bringing goods out of Philippine territory;

Export-related measures are measures applied by the government of the exporting country on exported goods.

Express Consignment shall refer to consolidated air shipments of articles or goods which are time-sensitive in character, usually under a door-to-door service arrangement with on-time delivery commitment, which are shipped under a master air waybill (MAWB) consigned to an Express Cargo Operator (ECO). 

Express Shipments  refers to consolidated air shipments of goods which are time-sensitive in character, usually under a door-to-door service arrangement with on-time delivery commitment, which are shipped under a MAWB consigned to an AECO.

Electronic Commerce (E-Commerce) — shall refer to the sale or purchase of goods and services, whether between businesses, households, individuals, governments, and other public or private organizations, conducted over computer-mediated networks. The goods and services are ordered over those networks, but the payment and the ultimate delivery of the goods or service may be conducted on or offline. 

Exporter - a natural or juridical person engaged in the export of any goods or commodities to a foreign country from the Philippines.

Fermented Liquours - such as beer, lager beer, ale, porter and other fermented liquors regardless if manufactured in factories or sold and brewed at microbreweries or small establishments such as pubs and restaurants, except tuba, basi, tapuy and similar fermented liquors 

Filing  refers to the submission of the hard copy of the Goods Declaration coupled with complete set of requisite supporting documents.

Final Assessment  refers to the assessment deemed final fifteen (15) days after receipt of the notice of assessment by the importer or consignee. 

Flexible Clause refer to the power of the President upon recommendation of the National Economic and Development Authority (NEDA): (1) to increase, reduce or remove existing protective tariff rates of import duty, but in no case shall be higher than one hundred percent (100%) ad valorem; (2) to establish import quota or to ban importation of any commodity as may be necessary; and (3) to impose additional duty on all import not exceeding ten percent (10%) ad valorem, whenever necessary;

Free Zone Locator — shall refer to a sole proprietorship, partnership, corporation or entity duly registered with the Free Zone Authorities and issued a Certificate of Registration and/or Tax Exemption that is not expired or has not been revoked, suspended or cancelled. 

Foreign exchange restrictions mean measures taken by Member States in the form of restrictions and other administrative procedures in foreign exchange which have the effect of restricting trade.

Foreign Exporter refers to one whose name appears on documentation attesting to the export of the product to the Philippines regardless of the manufacturer's name in the invoice;

Foreign Goods refers to goods of foreign origin. 

Foreign Port  refers to a port or place outside the jurisdiction of the Philippines.

Foreign Trade  refers to commercial interchange of commodities between different countries; export and import trade. It is synonymous with the term "foreign commerce", which is the trade between individuals or legal entities in different countries.

Forfeiture Fund  refers to the account where all proceeds from public auction sales after deduction of the charges, as provided in Section 1143 of the CMTA, are deposited, and subject to claim of the owner, importer or consignee of impliedly abandoned goods. 

Forfeiture  refers to the acquisition of ownership by the government for an established violation of CMTA as a result of the forfeiture proceedings. 

Foregone Revenue  refers to revenue losses due to duty and tax exemptions. 

Formal Entry Process  refers to the cargo clearance process for imported shipment considered to be of commercial nature which are those in excess of FOB or FCA value limitation for informal entry and those for which the informal entry process may not be used, subject to the exceptions provided under the CMTA.

Formula of Manufacture  refers to the formula of conversion issued by the duly authorized government institution to the CBW operator, determining the raw material usage and wastages of a particular finished product for export and subsequent liquidation 

Fraud refers to acts knowingly, voluntarily and intentionally committed or omitted which prejudice the interest of the government, e.g. submitting fake or spurious document, making material untruthful statement(s) or committing any other analogous act(s) or omission(s). 

Free Alongside Ship (FAS) (... named port of shipment) The Seller delivers the goods to the origin port. From that point, the Buyer bears all risks of loss or damage.

Free Carrier (FCA) (... named place of delivery) The Seller delivers the goods, cleared for export, to the carrier selected by the Buyer. The Seller loads the goods if the carrier pickup is at the Seller’s premises. From that point, the Buyer bears the costs and risks of moving the goods to destination.

Free on Board (FOB) (... named port of shipment) The Seller delivers the goods on board the ship and clears the goods for export. From that point, the Buyer bears all costs and risks of loss or damage.

Freely Importable Goods  referS to goods that may be freely imported into the Philippines without need for import permits, clearances or licenses, unless otherwise provided by law or regulation.

Free Zone Locator refers to a sole proprietorship, partnership, corporation or entity duly registered with the Free Zone Authority and issued a Certificate of Registration and/or Tax Exemption that is not expired or has not been revoked, suspended or cancelled. 

Free Zone refers to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law;

Freight charges  the amount of compensation paid for the transportation of imported goods from abroad to the port of entry in the Philippines. 

Freight Forwarder refers to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services, such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payments, providing packing/crating, trucking and warehousing, engaging as an agent/representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment, and other related undertakings;

Freight Forwarder  refers to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its clients without assuming the role of a carrier, which also performs other forwarding services, such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payments, providing packing or crating, trucking and warehousing, engaging as an agent or as a representative of a foreign NVOCC or as a cargo consolidator named in a master bill of lading as consignee of a consolidated shipment, and other related undertakings.

Free Zone Locator — shall refer to a sole proprietorship, partnership, corporation or entity duly registered with the Free Zone Authority and issued a Certificate of Registration and/or Tax Exemption that is not expired or has not been revoked, suspended or cancelled. 12

Freight Forwarder — shall refer to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its clients without assuming the role of a carrier, which also performs other forwarding services, such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payment, providing, packing or crating, trucking and warehousing, engaging as an agent or as a representative of a foreign NVOCC or cargo Consolidator named in an MBL as consignee of a consolidated shipment, and other related undertakings.

General Permit to Load and Unload  refers to permit issued by the Authorized Customs Boarding Officer properly endorsed at the back thereof; granting permission to load and unload cargoes upon completion of Boarding Formalities and submission of the required documents.

General Fund — shall refer to a fund that is available for any purpose to which the Congress may choose to apply and is composed of all receipts or revenues which are not otherwise accruing to other funds.

Goods Declaration refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require;

Goods refer to articles, wares, merchandise and any other items which are subject of importation or exportation;

Guards  refers to Customs Officers under the District Collector which include guards on board vessel or aircraft, guards discharging conduction duties and guards assigned in customs bonded warehouses, customs facility warehouses, and in other customs facilities.

Guaranteeing Association — shall refer to an association approved by the Bureau to guarantee the sums referred to in Section 8 of this CAO, including other charges, and affiliated to a Guaranteeing Chain.6

Guaranteeing Chain — shall refer to a guaranteeing scheme administered by an International Organization to which Guaranteeing Associations are affiliated. 7

Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization (WCO).

Heated Tobacco Products  refers to tobacco products that may be consumed through heating tobacco, either electrically or through 'other means sufficiently to release an aerosol that can be inhaled, without burning or any combustion of the tobacco. Heated tobacco products include liquid solution and gels that are part of the product and are heated to generate an aerosol. 

Held Baggage Receipt (HBR)  refers to a receipt issued by a customs officer acknowledging that the baggage is temporarily held in custody by the Bureau for undeclared dutiable goods and/or declared dutiable goods pending payment of duties and taxes, verification of documents, or compliance with customs laws rules and regulations.

High-Value Shipments  refers to goods of a commercial nature with FOB or FCA value of Fifty Thousand Pesos (Php50,OOO.OO) or over. 20 

House Airway Bill (HAWB) refers to an airway bill covering a single, individual shipment or consignment issued by the freight forwarder or consolidator to the consignor or sender containing the names and addresses, respectively, of both the consignor or sender and the consignee or receiver and the detailed, specific description of the goods shipped through air. 

House Bill of Lading (HBL) refers to a bill of lading covering a single, individual shipment or consignment issued by the freight forwarder to the consignor or containing the names and addresses, respectively, of both the consignor or sender and the consignee or receiver and the detailed, specific description of the goods shipped through sea. 

Household Effects refer to furniture, dishes, linens, libraries, and similar household furnishing for personal use. 

Identical Goods refer to goods which are the same in all respects, including physical characteristics, quality and reputation.

Import Permit refers to a written certificate issued by the concerned authority stating the volume of consignment. This includes the minimum access volume (MAV) import certificate[1], Sanitary and Phytosanitary (SPS) Import Clearance, Clearance for the Release of Imported Sugar[2] or any other equivalent document issued for the importation of Agricultural Products.

Importation refers to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission as defined in this Act;

Importer refers to the person who imports goods into Philippine territory or the consignee, the holder of the bill of lading or air waybill, or other equivalent transport document if duly endorsed by the consignee therein, or, if consigned to order, duly endorsed by the consignor.[1][2]

Inadvertent  refers to a mechanical, electronic or clerical error committed unintentionally by the Importer and occurred notwithstanding the maintenance of internal controls necessary to avoid such errors, 

Indentor refers to a person who, for compensation, acts as a middleman in bringing about a purchase and sale of goods between a foreign supplier and a local purchaser. An Indentor is on the same class as commercial broker or commission merchant.

Informal Entry   refers to the customs clearance process for goods of a commercial nature with Free on Board (FOB) or Free Carrier (FCA) value of less than Fifty Thousand Philippine Pesos but above Ten Thousand Philippine Pesos (PIO,OOO.OO). 

Injury  means material injury to a domestic industry, threat of material injury or material retardation of the growth or the prevention of the establishment of a domestic industry. 

Injury or threat thereof  means serious injury which is the overall impairment in the position of a domestic industry, e.g., loss of profit, reduction in production, under-utilization of capacity, cut in labor force, etc 

Inland Customs Office  refers to any customs administrative unit outside a Port of Entry' that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws. 

Inspectors  refers to Customs Officers under the District Collector who conduct inspection of vessels or aircrafts upon landing and prior to departure.

Interlocutory Order  refers to the orders of the District Collector or Commissioner involving incidental matters that does not dispose of the case completely but leaves something to be decided upon. [1][2]

International Commercial Terms (Incoterms)   refers to a set of internationally recognized rules which define the responsibility of sellers and buyers. It specifies who is responsible for paying for and managing the shipment, insurance, documentation, customs clearance, and other logistical activities. 

International Freight Forwarder refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination;

International Supply Chain  refers to the end-to-end process for shipping goods to or from the Philippines beginning at the point of origin (including manufacturer, supplier, or vendor) through a point of distribution to the destination- IO 

International Trade or Foreign Trade  means exchange of goods and services between nations, implying imports as well as exports

Inward Foreign Cargo Manifest (IFCM)  refers to the Cargo Manifest of all  destined and intended to be unloaded at a port entry in the Philippines for consumption, admission, or warehousing. 6 In electronic format, it is also known as e-IFCM. 

Importer — shall refer to a natural or juridical person intending to import goods into the Philippines. 

Import Duties and Taxes — shall refer to duties, taxes and other charges which are collected on, or in connection with, the importation of goods (including means of transport), but not including fees and charges which are limited in amount to the approximate cost of services rendered.8 Specifically, import duties are those imposed on the importation of goods pursuant to the Customs Modernization and Tariff Act (CMTA)9 while taxes refer to all taxes, fees and charges imposed under the CMTA and the National Internal Revenue Code of 1997, as amended, and collected by the Bureau. 

International Organization — shall refer to an organization to which national associations authorized to guarantee and issue Temporary Admission Papers are affiliated. ll

Intelligence Project - shall refer to a general intelligence plan of action to address a threat target/s through intelligence operations for the purpose of neutralizing that threat/s;

Issuing Association — shall refer to an association approved by the Bureau to issue Temporary Admission Papers and affiliated directly or indirectly to a Guaranteeing Chain.[1]

Istanbul Convention — shall refer to the WCO Convention on Temporary Admission which was adopted in Istanbul, Turkey on 26 June 1990.

Irrevocable Letter of Credit — shall refer to a letter of credit in which the specified payment is guaranteed by the AAB if all terms and conditions are met by the drawee and which cannot be revoked without joint agreement of both the buyer and the seller. 

Joint Venture (W) refers to an association of persons or companies jointly undertaking some commercial enterprise, and which generally, all contribute assets and share risks. A JV requires a community of interest in the performance of the subject matter, a right to direct and govern the policy in connection therewith, and a duty, which may be altered by agreement to share both in profit and losses. [1] It is an organization formed for some temporary purpose.[2]

Jurisdictional Control refers to the power and rights of the Bureau in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea;

Landed Cost refers to the total cost of a product delivered at a port of destination, including the production cost plus transportation cost, insurance, brokerage fee, bank charge, duties and taxes and other charges, processing fee, arrastre charges and wharfage dues, if applicable. 

Large Scale Agricultural Smuggling refers to the commission of any of the prohibited acts under Section 4.1. of this CAO involving Agricultural Products with a minimum Fair Market Value of one million pesos or a minimum Fair Market Value of ten million pesos in case of rice. 

Lesser duty rule is the imposition of countervailing duty in amounts lower than the calculated subsidy, if such a lesser duty is adequate to remove the injury to the domestic industry.

Letter of Authority (LOA)  refers to a written authorization signed by the Commissioner of Customs in the exercise of the power to visit and inspect premises and goods, identifying the Customs Officers authorized to demand evidence of payment of duties and taxes on imported goods openly offered for sale or kept in storage. 

Like Product  a product is identical or alike in all respects to the article under consideration or, in the absence of such product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration

Liquidation of Raw Materials refers to the process of accounting the usage of bonded raw materials, including wastages, in the manufacture of finished products for export as against the importation by CBWs of raw materials using the formula of manufacture. 

Load Port Survey (LPS) Report  refers to a report issued by an ACSC for bulk or break bulk cargo to be imported into the Philippines. The report shall be submitted to the Bureau directly from the ACSC in a secure electronic format.

Lodgement refers to the registration, of a goods declaration with the Bureau;

Low-Value, Dutiable Shipments  refers to goods of a commercial nature with FOB or FCA value of more than ten thousand pesos (Php10,OOO.OO) but less than fifty thousand pesos

Logistics Provider — shall refer to a company that provides management over the flow of goods and materials between the point of origin to end-use destination. The provider will often handle shipping, inventory, warehousing, packaging, and security functions of the shipments.

Marine Insurance  a contract whereby the surety for a stipulate premium or amount, undertakes to indemnify the shipper or importer against certain perils of the sea or hazards of the air to which his freight or cargo maybe exposed during the transportation or voyage from abroad to the port of entry in the Philippines. 

Marine Protest  refers to a declaration under oath by the master, of the circumstances attending the damage or loss of his vessel, intended to show that the loss accrued by the perils of the sea, and conducting with the protestation any liability of the owner to the freighters. Its use and design is to authenticate the facts and circumstances of a loss to the insurer and all 

Mark  refers to the label which is legibly, indelibly and permanently printed or attached, as the nature of the foreign goods or container will permit, showing the ultimate purchaser thereof in the Philippines, and the name of the country of origin of such goods, in the official language of the Philippines. 6

Marshalling Yard  refer to a place where containers are stacked and arranged according to the sequence of withdrawal to inside the port or customs zone. It is also where the containers are arranged prior to loading to a carrying vessel in accordance with the sequence of loading on the stowage plan. 9 This also serves as temporary storage area for Transshipment Goods where containers are arranged, stacked and stored temporarily.

Master Airway Bill  refers to an airway bill issued by a common air carrier to a consolidator covering a consolidated shipment. 

Master Ocean Bill of Lading  refers to an ocean bill of lading issued by a common ocean carrier to a consolidator covering a consolidated shipment. 

Master of the Vessel refer to the term that is given to the captain of a ship or the chief commanding officer of a ship. 

Material Change  refers to any change in the member's status as recipient of certain official privileges, general information sheet, name of contact person/s and contact number/s and/or email  importation process flow, product sourcing, list of imported iter1)S, pricing structure, terms of trade, product description, tariff classification, security policy or profile and such other information as ma be material in enabling the Bureau to monitor and evaluate the continuing eligibility of the accredited member.

Material Information  refers to substantive information compliant to the requirements of the Bureau concerning the identity and circumstances of the applicant Importer, in which the absence or misrepresentation thereof may be the basis for the disapproval of an accreditation application, the suspension or revocation of an existing accreditation, including the blacklisting of Importers, as the case may be.[3]

Misclassification  refers to the use of insufficient or wrong description of the goods or the use of erroneous tariff heading/s and sub-heading/s resulting in deficiency between the duty and tax that should have been paid and the duty and tax actually paid; and/or to avoid compliance with government regulations related to the entry of Regulated, Prohibited or Restricted goods into Philippine Customs territory. ll

Misdeclaration  refers to a false, untruthful, erroneous or inaccurate declaration as to quantity, quality, description, weight or measurement of the goods resulting in deficiency between the duty and tax that should have been paid and the duty and tax actually paid; and/or to avoid compliance with government regulations related to the entry of Regulated, Prohibited or Restricted goods into Philippine customs territory 

Mission Order (MO)  refers to the written directive or order issued by the Commissioner of Customs or other Customs Officer authorized in writing by the Commissioner, to carry out specific instructions given to any Customs Officer, or any deputized officer who must be a government employee holding regular plantilla position. 

Montreal Protocol on Substances that Deplete the Ozone Layer is the landmark multilateral environmental agreement that regulates the production and consumption of nearly 100 man-made chemicals referred to as ozone depleting substances (ODS).

Most Favoured Nation (MFN) schedule refers to Philippine tariff rates that are applicable to imports from all sources. This schedule can be found in Section 1611 of the Customs Modernization and Tariff Act (CMTA).

Multilateral Agreement are commerce treaties between three or more nations. The agreements reduce tariffs and make it easier for businesses to import and export. Since they are among many countries, they are difficult to negotiate. 

Multi-Purpose Declaration  refers to a customs single administrative document (SAD) accomplished by the importer, or his authorized representative, under oath and submitted to the BOC for purposes of declaring and identifying among others the nature of the Goods being imported, its value, volume, weight, and any relevant description thereof, whether entered through consumption, Warehousing or by Admission which will assist the BOC in determining the true description of the Goods, the correct classification and the assessment of the duties and taxes due to the imported Goods, if any. 

Manufacturing Customs Bonded Warehouse (MCBW) — it is a warehouse established for the manufacture of products utilizing raw materials or components that are imported duty and tax-free conditioned on the exportation of the finished products within the period prescribed herein or withdrawal for domestic consumption upon payment of duties and tax.

National Customs Enforcement Network (NCEN)  A system developed by the WCO to assist the Bureau administrations with the collection and storage of law-enforcement information on the national level, with the additional capability to exchange this information at the regional and international levels. 

National Law Enforcement Agencies (NLEAs)  refers to agencies responsible for enforcing the law, particularly the activities of prevention, detection, and investigation of crimes and the apprehension of the criminals or offenders. 

National Single Window (NSW)  refers to the system that enables a single submission of data and information that is synchronously processed by other Departments and Agencies of the government, resulting in a single point of decision for the release of cargoes by the Bureau.[1]

National Issuing and Guaranteeing Association (NIGA) — shall refer to an association affiliated to a Guaranteeing Chain and accredited by the Bureau to issue Temporary Admission Papers and to guarantee the amount of security stated under Section 8 of this CAO, including other charges. 

Net Retail Price (NRP)  shall mean the price at which alcohol products and tobacco products are sold on retail in at least five (5) major supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the value-added tax. For alcohol products and tobacco products which are marketed outside Metro Manila, the 'net retail price' shall mean the price at which the alcohol products, tobacco products, heated tobacco products, or vapor products are sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax. This shall initially be provided by the manufacturer or importer through a sworn statement and shall be validated by the BIR through a biannual price survey under oath.

New foreign exporter is an exporter who did not export the allegedly dumped product during the investigation period.

Non-actionable subsidies or “green” subsidies are those which are permitted as they are of a general nature, i.e., applied across-the-board to all industries and not limited to a specific industry or enterprise, or group of enterprises or industries. 

Non-market economy refers to the country of export or origin where the government has a monopoly, or substantial monopoly, of trade; and determines, or substantially influences, the domestic prices of the products in that country.

Non-regular Importer refers to a person or entity who imports goods and consequently transacts with the Bureau on one occasion only  covered by a single bill of lading or air waybill within 365 days to be reckoned from the approval of the application for registration as non-regular importer. 

Non-Resident Filipinos  refer to Filipinos those who have established permanent residency abroad but have retained Filipino citizenship, whether or not they have availed of the benefits under Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003 

Non-selected foreign exporter or producer refers to a foreign exporter or producer who has not been initially selected for the purpose of computing the individual margins of dumping.

Non-Tariff Barriers are a subset of NTMs that are applied with a protectionist or discriminatory intent or where the restrictiveness of the measures imposed exceeds what is needed for the measure to achieve the underlying non-trade objectives (UNCTD, 2018; TC, 2021)

Non-tariff measures (NTMs) are policy measures other than tariffs that can potentially have an economic effect on international trade in goods. They are increasingly shaping trade, influencing who trades what and how much.

Non-Vessel Operating Common Carrier (NVOCC) refers to an entity, which may or may not own or operate a vessel that provides a point-to-point service which may include several modes of transport and/or undertakes group age of less container load (LCL) shipments and issues the corresponding transport document;

Non-Vessel Operating Common Carrier (NVOCC)  refers to a transport enterprise which publishes its own freight tariff, issues its own bills of lading and assumes all responsibilities of a common carrier without operating its own vessels. 

Normal value is the foreign producer's domestic selling price of the article. It is the comparable price in the ordinary course of trade for the like product when destined for consumption in the country of export or origin.

Notice of Appeal  refers to a document evidencing an aggrieved party's intention to seek redress to a Decision which shall indicate the parties to the appeal, specify the judgment or final order on the merits or part thereof appealed from, and state the material dates showing the timeliness of the appeal. 

Non-Manufacturing Customs Bonded Warehouse (NCBW) — it is a warehouse where goods are stored duty-and-tax-free conditioned on the eventual withdrawal of the goods for consumption and shall only be withdrawn within the period prescribed upon payment of the corresponding duties, taxes, and other charges whether or not the goods are in the same state as imported.

Online Release System (OLRS)  refers to the electronic transmission to deliver instruction messages from the Bureau to the concerned operator of the facilities handling the goods which include terminal operators, off-dock container yard-container freight station (CY-CFS) operators, their respective transit facilities, which include Arrastre and warehouse operators, granting these entities authority to release the goods to the rightful owner. 2 

Open-Source Data - shall refer to the data gathered from a program or software for which the original source code is made freely available and may be redistributed and modified

OFWs refers to holders of valid passports duly issued by the Department of Foreign Affairs (DFA) and certified by the Department of Labor and Employment (DOLE) or the Philippine Overseas Employment Administration (POEA) for overseas employment purposes. They cover all Filipinos, working in a foreign country under employment contracts, regardless of their professions, skills or employment status in a foreign country;

Outright Exportation refers to the customs procedure applicable to Goods which, being in free circulation, leave the Customs Territory and are intended to remain permanently outside it.

Outright Smuggling refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties and other government charges;

Outward Foreign Cargo Manifest (OFCM)  refers to the list of House Airway Bills and/or Master Airway Bills which contain information about a transshipment cargo departing on a flight. In electronic format, it is also known as e-OFCM.

Official Work Station — shall refer to the location where the employee regularly performs his or her duties and where he or she is required to physically report during his or her regular working hours.

Package  refers to a closed receptacle (i.e. box, carton or envelope) or covering in which the contents of a consignment is packed, ready for shipment or transport. 26

Perishable Goods refers to goods liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if deemed reasonable;

Personal and Household Effects  refers to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items [1]; furniture, dishes, linens, libraries, and similar household furnishing for personal use [2]; and instruments related to one's profession and analogous personal or household effects.

Personal Effects  refer to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items. 

Persons coming to settle  refers to foreigners coming to settle in the Philippines, Such foreigners must be holders of any permanent resident or immigrant visa, such as those covered under Section 13 (a) to (g) of the Philippine Immigration Act, Special Resident Vie (SRRV)f Special Investors Resident Visa (SIRV), Philippine Retiretnent Authority Visa (PRAV) and the like. Holders of Temporary Visitors Visa, Transit Visa and Working Visa are excluded. 

Philippine National Trade Repository (PNTR) is a single source of comprehensive, accurate and current information on tariff and non-tariff measures applied to goods entering, exiting and transiting the Philippines, including domestic regulations and procedures administered and enforced by customs, and by other government agencies.

Pilot-in-Command refer to a person aboard the aircraft who is ultimately responsible for its operation and safety during flight. 

Police Authority refers to the authority granted to specific regular government employees, to effect search, seizure, and arrest in places where the authority may be exercised arising from the implementation of the CMTA and other related laws. 12

Police Officers  refers to customs officers under the Enforcement and Security Service (ESS).

Port of Discharge, also called Port of Unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipments, from where they will be dispatched to their respective consignees;

Port of Entry refers to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry. A principal port of entry is the chief port of entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port.

Port of Final Destination (of Goods)  refer to the last foreign port of call of a carrier to unload foreign Goods.  

PRC — shall refer to the Professional Regulation Commission, which is the government agency responsible for the administration, implementation and enforcement of regulatory policies on the regulation and licensing of various professions and occupations under its jurisdiction. 

PRBCB — shall refer to the Professional Regulatory Board for Customs Brokers created pursuant to Section 5 of R.A. No. 9280, as amended. 

Pratique  refers to the permission granted by quarantine officials to a Vessel or Aircraft to hold intercourse with the port after the ship or Aircraft has complied with quarantine laws, rules and regulations.

Price depression  refers to the extent by which the domestic producer reduces its selling price in order to compete with the allegedly dumped product. 

Price suppression  refers to the extent by which the allegedly dumped product prevents the domestic producer from increasing the selling price of its own like product to a level that will allow full recovery of its cost of production. 

Price undertaking is a voluntary undertaking by the government of the exporting country to eliminate or limit the subsidy; or voluntary commitment by the foreign exporter and/or the producer that they will increase their prices or will cease exporting to the Philippines at the subsidized price. An offer of price undertaking shall be made only after a preliminary affirmative determination of subsidization and injury to the domestic industry. 

Principal Officers  refers to the directors and/or officers of the corporation including the President, Vice-President, Treasurer and Corporate Secretary as appearing in the Articles of Incorporation (AOI) or the General Information Sheet (GIS) in case of corporation; Resident Agent or Country Manager in case of foreign corporation; Chairman and Vice-Chairman of the cooperative; Partners in a partnership; Owner of a one-person corporation; or the Sole Proprietor, in case of sole proprietorship. In case of •newly established corporation, the incorporators are considered Principal Officers of the corporation. Where the incorporators are juridical persons, the President or chief executive officer of the juridical entity shall be deemed Principal Officers of the applicant company or entity.

Professional Identification Card (PIC) — shall refer to the card bearing the registration number, dates of issuance and expiry, and duly signed by the PRC Chairperson that is issued to a registered professional upon payment of fees and upon submission and completion of other requirements as may be required under pertinent rules and regulations, the validity of which is prescribed by law. 

Proof Spirits  - shall refer to liquor containing one-half of its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (0.7939) at fifteen degrees centigrade. A proof liter means a liter of proof spirit 

Probable Cause  refers to the reasonable ground of suspicion, supported by circumstances sufficiently strong in themselves to warrant a cautious man in the belief that the person accused is guilty of the offense with which he is charged. It may also refer to the existence of such facts and circumstances which could lead a reasonably discreet and prudent man to believe that an offense has been committed and the items or objects sought in connection with said offense or subject to seizure and destruction by law is in the place to be searched. 

Professional Identification Card (PIC)  refers to the card bearing the registration number, dates of issuance and expiry, and duly signed by the PRC Chairperson that is issued to a registered professional upon payment of fees and upon submission and completion of other requirements as may be required under pertinent rules and regulations, the validity of which is prescribed by law. 

Prohibited subsidies or “red” subsidies include export subsidies, i.e., those that are contingent on export performance, and subsidies that are contingent on the use of domestic over imported goods. 

Provisional Goods Declaration  refers to the lodgment of goods by a declarant who does not have all the information or supporting documents required to complete the goods declaration. Provided, that it substantially contains the necessary information required by the Bureau and the declarant undertakes to complete the information or submit the supporting documents within forty-five (45) days from the filing of the Provisional Goods Declaration, which period may be extended by the Bureau for another forty-five (45) days for valid reasons. 

Protestable Case   refers to any ruling or decision by the District Collector, except the fixing of fines in seizure cases, which is adverse to the importer, consignee or exporter. 

Port of Entry — shall refer to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry. A principal Port of Entry is the chief Port of Entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port. Subports of entry are under the administrative jurisdiction of the District Collector of the principal Port of Entry of the Customs District. Port of Entry as used in this CAO shall include airport of entry. 

Quantitative restrictions mean prohibitions or restrictions on trade with other Member States, whether made effective through quotas, licenses or other measures with equivalent effect, including administrative measures and requirements which restrict trade.

Qualified Filipinos While Abroad  A collective term used to refer to Non-Resident Filipinos defined in Section 3.19, OFWs defined in Section 3.20, and Resident Filipinos under Section 3.24 of this CAO. 

Re-exportation  refers to exportation of goods which have been previously imported within the period prescribed by regulations after having given conditionally-exempt duty and tax 

Refund  refers to the return, in whole or in part, of duties and taxes resulting from an overpayment or erroneous payment[1] or overcharged as a result of an error in assessment

Regular Exporters (RE)  refers to any person, whether natural or juridical, who is accredited as an exporter with the Bureau under existing laws, rules and regulations.

Regulated Goods  refers to goods, the importation and exportation of which are subject to regulation and shall only be allowed after securing the necessary clearances, licenses, and any other requirements, prior to importation or exportation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations. 

Regulated Importation  refers to goods which are subject to regulation which shall be imported only after securing the necessary goods declaration, clearances, licenses, and any other requirements, prior to importation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations. 

Relief Consignment  refers to importation of relief goods not subject to taxes and duties, such as but not limited to food, medicine, equipment and materials for shelter, vehicles and other means of transport, donated or leased to government institutions and accredited private entities for distribution to the affected population or for use during relief and rescue operations in disaster affected areas. 

Release of Goods refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned;

Release Under Tentative Assessment  refers to a situation wherein the assessment is disputed and pending review, an importer or consignee may put up a cash bond or any sufficient security equivalent to the duties, taxes and other charges that is disputed before the importer or consignee can obtain the release.

Requesting Person  a natural or juridical person who is an importer, foreign exporter, or his/her/its authorized agent, who/which is requesting an Advance Ruling pursuant to this CAO. 

Resident Filipinos  refer to Resident Filipino citizens who temporarily stay abroad which may include holders of student visa, holders of investors' visa, holders of tourist visa and similar visas which allow them to establish temporary stay abroad.

Returning Resident  refers to a Filipino national who has stayed abroad for a period of at least six (6) months and returning to the Philippines. For purposes of availment of the privilege, it shall be understood that "Returning Resident" includes spouse and dependent children.

Risk Management  The systematic application of management procedures and practices which provide the Bureau with necessary information to address movements or consignments which present a risk. 

Risk Matrix  Tool for ranking and displaying risks by defining ranges for consequence and likelihood. 

Rules of Origin (ROO) are sets of principles to determine the economic content and nationality of a product. They are used to ascertain the origin of a good, not where the good has been shipped from, but where the good has been deemed to have been produced or manufactures.

Safeguard measures are trade remedy measures adopted by the government to provide affected domestic industries relief against imports. The purpose for the application of safeguard measures is to give the affected domestic industry time to prepare itself for and adjust to increased import competition resulting from the reduction of tariffs or the lifting of quantitative restrictions agreed upon in multilateral trade negotiations.

Sanitary and Phytosanitary (SPS) Import Clearance refers to a document issued prior to importation by the relevant government bureau or agency to ensure that the products being imported meet standards to protect human, animal or plant life or health, ensuring that the agricultural and fishery products are safe for consumers and to prevent the spread of pests or diseases among animals or plants. Such document also prescribes the conditions to be complied with by the importer for the maintenance of quality and suitability of the product for the intended purpose. 

Search Warrant  refers to an order in writing, issued in the name of the People of the Philippines, signed by a judge of a competent court and directed to a peace officer, commanding him to search for certain personal property and bring it before the Court.

Security shall refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau;

Seizure  refers to the act of taking possession of property for violations of the CMTA and other related laws. It implies taking or removal of something from the possession, actual or constructive, of another person or persons. 

Selectivity Rules The conditions set in the risk management function of the customs computer system using criteria, parameters, and other data elements that determine the level of treatment to be applied to the goods declaration through automated channeling of goods. 

Selectivity System  The application of risk management and the use of risk-based channeling (red/yellow/green) that allows the Bureau to allocate its scarce resources to the high-risk areas while increasing the efficiency of the clearance process for low-risk shipments? 

Self-Certification  refers to a system which enables an eligible exporter to make a declaration that its products for export have satisfied the ROO under a specific trade agreement. 

Shifting of Goods refer to the movement of goods for any purpose other than the regular handling, such as discharging of goods destined for another port from carrier to pier or tarmac and shall be reloaded to the same carrier. 

Shipper  refers to the owner or person for whose account the ocean transportation of cargo is provided. 

Shipping Line  shall refers to a juridical person that transports cargoes aboard ships or Vessels across oceans or seas.

Shipping Lines — shall refer to a juridical entity that transports cargoes aboard ships or Vessel across ocean or seas.

Shipside Permit  refers to the authority issued by the Collector of Customs or his duly authorized representative for the customs officer assigned on a Vessel to allow the discharge of cargoes specified on the permit at shipside unto lighters, underguarded.

Similar goods refer to goods which, although not alike in all respects, have like characteristics and similar component materials which enable them to perform the same functions and to be commercially interchangeable.

Single Administrative Document (SAD)  refers to an internationally used form as customs declaration or goods declaration, designed to standardize customs documents, harmonize codification and simplify procedures in international trade exchanges.  

Small Value Importer (SVI)  refers to an importer who imports goods of a commercial nature with Free on Board (FOB) or Free Carrier (FCA) value of less than Fifty Thousand Philippine Pesos  but above Ten Thousand Philippine Pesos (PIO,OOO.OO). 

Smuggling refers to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods. Goods referred to under this definition shall be known as smuggled goods;

Special Permit to Load (SPL)  refers to a permit issued by an authorized Customs Officer assigned at the departure area, to a Traveler with an Accompanied Baggage containing goods in Commercial Quantity.

Specific Tax – refers to the excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement.

Spirits or Distilled Spirits - shall refer to the substance known as ethyl alcohol, ethanol or spirits of wine, including all dilutions, purifications and mixtures thereof, from whatever source, by whatever process produced, and shall include whisky, brandy, rum, gin and vodka, and other similar products or mixtures. 

Standby Letter of Credit — shall refer to any arrangement, however named or described, whereby the AAB, acting at the request and on the instructions of the importer/exporter to make a payment to or to the order of the Bureau, or is to accept and pay bills of exchange drawn by the Bureau or authorizes another bank to effect such payment, provided that the terms and conditions of the credit are complied with. 

Stuffing  refers to a process in which cargo is loaded into an empty container which is then sealed (often in the presence of customs) and transported to the place of loading to be loaded on board a ship.

Sub-contractor refers to a person or company licensed by the Bureau, and GTIDO in case of garments, to undertake or perform, for a definite period, certain manufacturing operations or activities incidental to the manufacture of bonded raw materials into finished products in behalf of a licensed CBW in cases where the latter's facilities are insufficient to address its immediate requirements or due to lack of material time to meet export commitments. 

Subports of entry are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District. Port of entry as used in this Act shall include airport of entry;

Subsidies and countervailing measure is a trade counter-measure adopted by government to offset any bounty or subsidy given to exporters which is not generally available to other producers of the exporting country.

Subsidy refers to any specific assistance (e.g., financial contribution, income or price support schemes) directly or indirectly provided by the government of the country of export or origin in respect of the product imported into the Philippines.

Substantial Transformation  this requires that a good be transformed into a new and different article having a distinctive name, character or use. Under the rule, a good is a product of the country where it last underwent substantial transformation

Sugar refers to sugar with sucrose content, by weight and in the dry  state which corresponds to a polarimeter reading of 99.5 0 and above, and raw sugar which means sugar whose content of sucrose by weight, in dry state, corresponds to a polarimeter reading of less than 99.50 . 

Supplemental Declaration on Valuation (SDV)  refers to the form prescribed by the Bureau and accomplished under oath containing information pertaining to the circumstances surrounding the import transaction such as on the existence or non-existence of relationship between the buyer and the seller, payment of royalties or license fees / provision for assists, and/or any other adjustments to the price paid or payable.

Taxes refer to all taxes, fees and charges imposed under this Act and the National Internal Revenue Code (NIRC) of 1997, as amended, and collected by the Bureau;

Tariff Classification Dispute Ruling   refers to a written order on a disputed tariff classification issued by the Tariff Commission which provides the appropriate classification of imported goods or goods for export under the ASEAN Harmonized Tariff Nomenclature (AHTN).

Tariff Classification Issue  refers to issues that arise when the Customs Officer raises a question on the correctness of the declared tariff classification and reclassifies the goods, with which reclassification the importer or exporter does not agree.

Tax Credit Certificate (TCC)  refers to certification duly issued to the grantee-importer named therein by the Commissioner or his duly authorized representative acknowledging that the grantee-importer named therein is legally entitled tax credit, the money value of which may be used in payment or in satisfaction of any of his customs duty or tax obligations or may be converted as a cash refund 

Tax Debit Memorandum (TDM)  refers to the document authorizing the utilization of the TCC as payment for customs duties or tax obligations of the grantee-importer. A TCC cannot be utilized as payment for duty or taxes without a duly approved TDM 

Tax Exemption Indorsement (TEI)  refer to an indorsement from the Revenue Office (RO) of the Department of Finance (DOF) evidencing exemption of a particular importer from payment of duties and/or taxes on his importations. 

Technical barriers to trade refers to the technical regulations, minimum standards and conformity assessment procedures for reasons of health, safety and environmental protection.

Technical Smuggling refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties and other charges;

Temporary Admission — shall refer to a Customs procedure under which certain goods (including means of transport) can be brought into a Customs territory conditionally relieved from payment of Import Duties and Taxes and without application of import prohibitions or restrictions of economic character. [1]

Temporary Admission Papers — shall refer to the international Customs document accepted as a Customs declaration which makes it possible to identify goods (including means of transport) and which incorporates an internationally valid guarantee to cover Import Duties and Taxes. 16

Tentative Assessment  refers to the initially assessed duties and taxes based on tariff classification, valuation, rules of origin or other customs issues which is disputed by the importer or consignee.

Tentative Assessment of Provisional Goods Declaration — shall refer to the assessment of a Provisional Goods Declaration pending final readjustment and submission by the declarant of the additional information or documentation required to complete the period provided in Section 403 of the CMTA. 

Tentative Release refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods;

Third Party refers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods.

Tobacco Products - shall mean products entirely or partly made of leaf tobacco as raw material that are manufactured to be used for smoking, sucking, chewing or snuffing, or by any other means of consumption. 

Trade Documents  refers to timely, accurate, complete and verifiable documents relating to importation and exportation. 12 This may include commercial records of business processes that facilitate a full audit trail of Customs activities or tax relevant movement of goods or accounting entries. 

Trade means exchange of goods and services

Transfer  refers to the transit of transshipment goods under customs control from one port of entry to another port of entry for onward shipment to a destination outside of the Philippines.

Transfer Note  refers to the document that accompanies the transfer or transit of imported articles from the Vessel or Aircraft to a Customs Facilities and Warehouse (CFW), Customs Bonded Warehouse (CBW) or another port and serves as proof of delivery' or receipt of the articles at its intended destination duly acknowledged on its face by the Collector of Customs or his duly authorized representative.

Transhold  refers to the arrival and departure of shipments in the same port of entry on the same transporting vessel or aircraft without unloading or sortation.

Transit refers to the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another, or to a free zone;

Transit/Transfer Permit  refers to customs document authorizing the transport of imported Goods from the port of exit to the point of destination. For Transit of Goods to CFW, it is previously called special permit to transfer. 

Transload  refers to the process of transferring a shipment from one mode of transportation to another within the same port of entry.

Transport Operators  refers to individuals, corporations, firm , or associations engaged in the business of carrying or transporting goods, by land, water or air, from the time the goods are unloaded from the carrying vessel or aircraft for transport to the Importer's warehouse or point of local distribution. 

Transshipment Foreign Cargo Manifest (TFCM)  refers to Cargo Manifest of all shipments intended to be temporarily unloaded at a port entry in the Philippines subject to re-exportation to its destination to countries other than the Philippines, In electronic format, it is also known as e-TFCM.

Transshipment Goods Declaration  refers to the document which is required by the BOC to be submitted, particularly describing the nature and quantity of the goods subject of transshipment duly supported by transport documents.

Transshipment refers to the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office, which is the office of both importation and exportation;

Transsort  refers to the unloading, sortation, and reloading of goods, in one continuous process within the same port of entry.

Traveler refers to any person who temporarily enters the territory of a country in which he or she does not normally resides (non-resident), or who leaves that territory, and any person who leaves the territory of a country in which he or she normally resides (departing resident) or who returns to that territory (returning resident);

Trust Fund Account — shall refer to a fund which accounts for the receipts by any agency of government or by a public officer acting as trustee, agent, or administrator for the fulfilment of some obligations. 

Twenty-Foot Equivalent Unit (TEU) refers to a unit of the capacity of a container ship. The dimension of one (1) TEU is equal to that of a standard twenty-footer shipping container (20 ft. long and 8 ft. high).

Third Party Service Provider — shall refer to any Bureau accredited Solutions Provider which provides services and collect transaction fees as authorized by the Bureau.

Unauthorized Withdrawal or Repacking  refers to the act of fraudulent concealment, removal, or repacking merchandise in any CBW; or fraudulent alteration, defacement, or obliteration of any markings or numbers placed upon packages deposited in such warehouse, or aiding or abetting any such acts. 

Undervaluation  refers to situation when the declared value fails to disclose in full the price actually paid or payable; or any dutiable adjustment to the price actually paid or payable; or when an incorrect valuation method is used; or the valuation rules are not properly observed; resulting in a discrepancy •in duty and tax to be paid between what is legally determined as the correct value against the declared value. 

Unilateral Agreement is a commerce treaty that a nation imposes without regard to others. It benefits that one country only. It is unilateral because other nations have no choice in the matter. It is not open to negotiation.

Ultimate Recipient or Consignee  refers to the Family Member or Relative of the Sender of the Balikbayan Box who will be the ultimate beneficiary of the same. 

Valuation Issue  refers to issues that arise when the Customs Officer challenges the customs value declared in the goods declaration and makes his own valuation findings, to which the importer does not agree.

Value Added Service Provider (VASP)  refers to any Bureau-accredited ICT company who may provide the services enumerated under Section 4.1 of CAO No. 14-2020 and collect transaction fees as authorized by the Bureau.

Value Added Tax (VAT) refer to a form of sates tax, levied on the sale, barter, exchange or lease of goods or properties and services in the Philippines and on the importation of goods into the Philippines as imposed pursuant to National Internal Revenue Code (NIRC). 3 

Vapor Products  mean Electronic Nicotine and Non-Nicotine Delivery systems (EN DS/EN N DS), which are combinations of I. a liquid solution or gel, that transforms into an aerosol without combustion through the employment of a mechanical or electronic heating element, battery or circuit that can be used to heat such solution or gel, and includes, but is not limited to II. a cartridge, III. a tank, and IV. the device without a cartridge or tank. lt is commonly known as nicotine salt/salt nicotine, and conventional 'freebase' or 'classic'' nicotine, and other similar products. All vapor products shall be covered regardless of its nicotine content. 

Vessel — shall refer to every sort of boats, craft or other artificial contrivance used or capable of being used, as means of transportation on water.

Warehousing refers to a privilege given to qualified persons to import and store, tax and duty free, raw materials for manufacture, processing and subsequent Exportation within the period allowed by law.

Warrant of Seizure and Detention (WSD)  refers to an order in writing, issued in the name of the Republic of the Philippines and signed by the Collector of Customs, directing a Customs Officer to seize and detain any vessel, aircraft, cargo, goods, animal or any other movable property / when the same is subject to forfeiture pursuant to Section 1113, Chapter 4, Title XI of the CMTA.

Weapons of Mass Destruction (WMD) refers to any destructive device or weapon that is designed or intended to cause death or serious bodily injury through the release, dissemination, or impact of toxic or poisonous chemicals, or their precursors, any weapon involving a biological agent, toxin, or vector, or any weapon that is designed to release radiation or radioactivity at a level dangerous to human life. This includes, but not limited to: (a) nuclear and radiological explosive devices and their major sub-systems; (b) chemicals covered by Schedule I, Il and Ill of the Chemical Weapons Convention; and (c) biological agents and biologically derived substances specifically developed, configured, adapted, or modified for the purpose of increasing their capability to produce casualties in humans or livestock, degrade equipment, or damage crops. 16

Wharfage Dues is the amount assessed against the cargo of a vessel engaged in foreign or coastwise trade, based on the quantity, weight or measurement received and/or discharged by such vessel. Either the owner, consignee or agent of the merchandise is liable for such charge.

Wholly Obtained  refers to a product occurring naturally within a country and to a good made entirely from said product.

World Customs Organization (WCO) is the only intergovernmental organization exclusively focused on Customs matters. With its worldwide membership, the WCO is now recognized as the voice of the global Customs community.

Warehouse Operator — shall refer to a private entity authorized by government to offer services of receiving, handling, and checking as well as the custody and delivery of conventional, breakbulk or stripped or stuffed containerized foreign cargo over piers or wharves, in transit sheds or warehouses and open storage areas. [6] For purposes of this Order and as used herein Warehouse Operator shall refer to operators of CBW's and CFW's.