Sec. 419. Examination of Goods. – Examination of goods, when required by the Bureau, shall be conducted immediately after the goods declaration has been lodged. Priority in the examination shall be given to live animals, perishable goods and other goods requiring immediate examination. Whenever necessary, a system of coordination and joint examination of goods shall be established by the Bureau and other regulatory agencies under existing laws and regulations. As a general rule, the Bureau may examine the goods in the presence of the declarant or an authorized representative. Examination of the goods in the absence of the declarant or authorized representative may be allowed in exceptional circumstance and for valid and justifiable grounds, as may be defined by regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner. The Bureau may require the declarant to be present or to be represented at the examination of the goods or to render any assistance necessary to facilitate the examination. The Bureau shall take samples of the goods only when needed to establish the tariff description and value of goods declared, or to ensure compliance with this Act. Samples drawn shall be as minimal as possible. 

Sec. 420. Conditions for Examination.. – Pursuant to internationally accepted standards, the Bureau may adopt nonintrusive examination of goods, such as the use of x-ray machines. Physical examination of the goods shall be conducted when: 

• (a) It is directed by the Commissioner on account of a derogatory information; 

• (b) The goods are subject to an Alert Order issued by competent authority; 

• (c) The goods are electronically selected for physical examination; 

• (d) There are issues and controversies surrounding the goods declaration and the import clearance process; or 

• (e) The importer or declarant requests for the examination of the goods. The Commissioner may exempt from physical examination the goods of authorized economic operators or of those provided for under any existing trade facilitation program of the Bureau. Physical examination, when required, shall be conducted in an expeditious manner. 

Sec. 421. Duties of Customs Officer Tasked to Examine the Imported Goods., – In the examination, classification, and valuation of the goods, the customs officer shall: 

• (a) Determine whether the packages for examination and their contents are in accordance with the goods declaration, invoice and other pertinent documents;

• (b) Take samples of the imported goods for examination or laboratory analysis when necessary; 

• (c) Issue a receipt for a sample taken and retained during examination; and 

• (d) Report whether the goods have been correctly declared as to value, quantity, measurement, weight, tariff classification and not imported contrary to law. Failure on the part of the customs officer to perform the above duties shall be penalized according to Section 1431 of Title XIV of this Act. 

Sec. 422. Customs Expenses Constituting Charges on Goods. – The cost of examination shall be for the account of the importer or exporter, subject to proper accounting and documentation. All expenses incurred by the Bureau for the handling or storage of goods and other necessary operations shall be chargeable against the goods, and shall constitute a lien thereon.