Table of Contents

Title I
PRELIMINARY PROVISIONS

Chapter 1 Short Title

Section
100 Short Title(n)

Chapter 2 General and Common Provisions

101 Declaration of Policy(n)

102 Definition of Terms(Sec. 3519/n)
103 When Importation Begins and Deemed Terminated (Sec.
1202)
104 When Duty and Tax are Due on Imported Goods (Sec. 100/n)
105 Effective Date of Rate of Import Duty (Sec. 204)
106 Declarant (n)
107 Rights and Responsibilities of the Declarant(n)
108 Penalties for Errors in Goods Declaration(n)
109 Application of Information and Communication
Technology(n)
110 Relationship Between the Bureau and Third Parties(n)
111 Information of General Application(n)
112 Information of Specific Nature(n)
113 Decision and Ruling(n)
114 Right of Appeal, Forms and Ground(n)

Chapter 3 Types of Importation

115 Treatment of Importation(n)

116 Free Importation and Exportation(n)
117 Regulated Importation and Exportation (n)
118 Prohibited Importation and Exportation(Sec. 101)
119 Restricted Importation and Exportation(n)

Chapter 4 Relief Consignment

120 Relief Consignment(n)

121 Duty and Tax Treatment(n)

Title II
BUREAU OF CUSTOMS
 Chapter 1 General Administration

200 Chief Officials of the Bureau(Sec. 601)

201 Powers and Functions of the Commissioner(n)
202 Functions of the Bureau(Sec. 602)
203 Annual Report of the Commissioner(Sec. 607)
204 Promulgation of Rules and Regulations(Sec. 608)
205 Copies of Goods Declaration(Sec. 609)

Chapter 2 Customs Districts and Ports of Entry

206 Customs Districts(Sec. 701)

207 Ports of Entry(Sec. 701)
208 Power of the President to Open and Close Any Port(Sec. 702)
209 Assignment of Customs Officers and Employees to Other
Duties(Sec. 703)
210 Duties of the District Collector(n)
211 Temporary Succession of Deputy District Collector to Position
of Acting District Collector(Sec. 707)
212 Records to be Kept by Customs Officers(Sec. 710)
213 Reports of the District Collector to the Commissioner(Sec.
712)

Chapter 3 Exercise of Police Authority

214 Persons Exercising Police Authority(Sec. 2203)

215 Place Where Authority May be Exercised(Sec. 2204)
216 Exercise of Power of Seizure(Sec. 2205)
217 Duty of Officer to Disclose Official Character(Sec. 2206)
218 Authority to Require Assistance and Information(Sec. 2207)
219 Authority to Enter Properties(Sec. 2208)
220 Authority to Search Dwelling House(Sec. 2209)
221 Authority to Search Vessels or Aircrafts and Persons or
Goods Conveyed Therein(Sec. 2210)
222 Authority to Search Vehicles, Other Carriers, Persons and
Animals(Sec. 2211)
223 Authority to Search Persons Arriving from Foreign
Countries(Sec. 2212)
224 Power to Inspect and Visit (n)

Title III
CUSTOMS JURISDICTION AND CUSTOMS CONTROL

Chapter 1 Customs Jurisdiction

300 Customs Jurisdiction(Sec. 603)

Chapter 2 Customs Control

301 Customs Control Over Goods(n)

302 Enforcement of Port Regulation of the Bureau of
Quarantine(Sec. 605)
303 Control Over Premises Used for Customs Purposes(Sec. 604)
304 Power of the President to Subject Premises to Customs
Jurisdiction(Sec. 606)
305 Trespass or Obstruction of Customs Premises(Sec. 2201)
306 Special Surveillance for the Protection of Customs Revenue
and Prevention of Smuggling(Sec. 2202)
307 Temporary Storage of Goods(n)

Title IV
IMPORT CLEARANCE AND FORMALITIES

Chapter 1 Goods Declaration

400 Goods to be Imported through Customs Office(Sec. 1201)

401 Importations Subject to Goods Declaration (Sec. 1304)
402 Goods Declaration for Consumption (Sec. 1303)
403 Provisional Goods Declaration(n)
404 Owner of Imported Goods(Sec. 1203)
405 Liability of Importer for Duties and Taxes(Sec. 1204)
406 Importation by the Government(Sec. 1205)
407 Goods Declaration and Period of Filing(Sec. 1304)
408 Lodgement and Amendment of Goods Declaration(n)
409 Advance Lodgement and Clearance(n)
410 Entry of Goods in Part for Consumption and in Part for Warehousing(Sec.
1303)
411 Contents of Goods Declaration(Sec. 1306)
412 Statements to be Provided in the Goods Declaration(n)
413 Description of Goods(Sec. 1307)
414 Commercial and Noncommercial Invoice(Sec. 1308)
415 Mode of Payment and Terms of Trade (n)
416 Examination of Samples(Sec. 1406)
417 Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft(Sec. 1314)
418 Derelicts and Goods from Abandoned Wrecks(Sec. 1315)

Chapter 2 Examination of Goods

419 Examination of Goods(Sec. 1402)

420 Conditions for Examination(Sec. 1401)
421 Duties of Customs Officer Tasked to Examine the Imported Goods(Sec.
1403)
422 Customs Expenses Constituting Charges on Goods(Sec. 1506)
 Chapter 3 Assessment and Release

423 Determination of the De Minimis Value(n)

424 Duty of Customs Officer Tasked to Assess Imported Goods(Sec. 1403))
425 Tentative Assessment of Goods Subject to Dispute Settlement(Sec. 1602)
426 Tentative Assessment of Provisional Goods Declaration (n)
427 Readjustment of Appraisal, Classification or Return(Sec. 1407)
428 Assessment of Duty on Less than Entered Value(Sec. 1408)
429 Final Assessment(Sec. 1603)
430 Period of Limitation(Sec. 1603)
431 Release of Goods after Payment of Duties and Taxes(Sec. 1508)
432 Release of Goods to the Holder of Bill of Lading or Airway Bill(Sec. 1501)
433 Release of Goods Without Production of Bill of Lading or Airway Bill(Sec.
1502)
434 Release of Goods Upon Order of Importer(Sec. 1504)
435 Withholding Release Pending Satisfaction of Lien(Sec. 1505)
436 Fine or Surcharge on Goods(Sec. 1507)

Chapter 4 Special Procedures

437 Traveler and Passenger Baggage(n)

438 Postal Item or Mail(n)
439 Express Shipment(n)
440 Establishment of Advance Customs Clearance and Control Program(n)

Title V
EXPORT CLEARANCE AND FORMALITIES

Chapter 1 Export Clearance and Declaration

500 Export Declaration(n)

501 Export Product to Conform to Standard Grades(n)
502 Lodgement and Processing of Export Declaration(n)
503 Rules of Origin(n)

Title VI
CUSTOMS TRANSIT AND TRANSSHIPMENT

Chapter 1 Customs Transit

600 Customs Transit in the Customs Territory(n)

601 Duty and Tax on Goods Intended for Transit(n)
602 Carriers Security(n)

Chapter 2 Customs Transshipment

603 Customs Transshipment(n)

604 Goods Entered for Immediate Re-exportation(n)

Title VII
IMPORT DUTY AND TAX

Chapter 1 - Basis of Valuation

700 Sequential Application of Valuation Method(n)
701 Transaction Value System Method One(Sec. 201(A)
702 Transaction Value of Identical Goods Method Two(Sec. 201(B)
703 Transaction Value of Similar Goods Method Three(Sec. 201(C )
704 Deductive Value Method Four(Sec. 201(D)
705 Computed Value Method Five(Sec. 201E)
706 Fallback Value - Method Six(Sec. 201(F)
707 Ascertainment of the Accuracy of the Declared Value(Sec. 202)
708 Exchange Rate(Sec. 203)

Chapter 2 Special Duties and Trade Remedy Measures

709 Governments Right of Compulsory Acquisition(Sec. 2317)

710 Marking of Imported Goods and Containers(Sec. 303)
711 Dumping Duty(Sec. 301)
712 Safeguard Duty(RA 8800)
713 Countervailing Duty(Sec. 302)
714 Discrimination by Foreign Countries(Sec. 304)

Title VIII
TAX AND DUTY DEFERMENT, PREFERENCE ANED EXEMPTION

Chapter 1 Conditionally Tax and/or DutyExempt Importation

800 Conditionally Tax and/or DutyExempt Importation(Sec. 105)

Chapter 2 Customs Warehouse

801 Establishment and Supervision of Customs Bonded Warehouses(Sec. 2001)

802 Types of Customs Bonded Warehouses (CBWs) (Sec. 1903)
803 Types of Customs Facilities and Warehouses (CFWs)(n)
804 Application for Operation of a Customs Warehouse(n)
805 Responsibility of Operators(Sec. 1902)
806 Customs Control Over CBWs and CFWs(Sec. 1908)
807 Discontinuance of CBW and CFW(Sec. 1908)
808 Warehousing Security on Goods Stored in CBWs(n)
809 Withdrawal of Goods from CBWs.(Sec. 1907)
810 Release of Goods from CFWs n)
811 Period of Storage in CBWs(Sec. 1908)
812 Exemption from Duty of Goods in CBWs (Sec. 2002)
813 Records to be Kept by CBW Operators(n)

Chapter 3 Free Zones

814 When Goods are Admitted and Withdrawn(n)

815 Exemption from Duty and Tax of Goods in Free Zones(n)
816 Movement of Goods into and from Free Zones(n)
817 Coordination with Free Zone Authority(n)

Chapter 4 - Stores

818 Stores for Consumption(n)

819 Stores to be Taken Away(n)
820 Exemption from Duties and Taxes of Stores(n)
821 Goods Declaration for Stores(n)

Title IX
DUTY DRAWBACK AND REFUND

Chapter 1 - Duty Drawback

900 Basis of Duty Drawback(Sec. 106)

901 Payment of Drawbacks(Sec. 106(e )
902 Prescription of Drawback Claim(n)

Chapter 2 Refund and Abatement

903 Refund of Duties and Taxes(Sec. 1708)

904 Abatement of Duties and Taxes(n)
905 Abatement for Damage Incurred During Voyage(Sec. 1701)
906 Abatement of Refund of Duty on Missing Package(Sec. 1702)
907 Abatement or Refund for Deficiency in Contents of Packages(Sec.
1703)
908 Abatement or Refund of Duties on Goods Lost or Destroyed After
Arrival. (Sec. 1704)
909 Abatement and Refund of Defective Goods. (n)
910 Abatement of Duty on Dead or Injured Animals. (Sec. 1705)
911 Investigation Required in Case of Abatements and Refunds. (Sec.
1706)
912 Refund Arising from Correction of Errors(Sec. 1707)
913 Claims for Refund(Sec. 1708)

Title X
POST CLEARANCE AUDIT

1000 Audit and Examination of Records(Sec. 3515)

1001 Scope of the Audit(Sec. 3516)
1002 Access to Records(Sec. 3515)
1003 Requirement to Keep Records(Sec. 3514)
1004 Power of the Commissioner to Obtain Information and Issue
Summons(n)
1005 Failure to Pay Correct Duties and Taxes on Imported Goods(Sec.
3611)
1006 Records to be Kept by the Bureau. (Sec. 3518)

Title XI
ADMINISTRATIVE AND JUDICIAL PROCEDURES

Chapter 1 Advance Ruling and Dispute Settlement

1100 Classification Ruling(n)

1101 Valuation Ruling(n)
1102 Ruling on the Rules of Origin(n)
1103 Conditions for Application and Effect of Advance Ruling(n)
1104 Administrative and Judicial Appeals(n)
1105 Implementing Rules and Regulations(n)

Chapter 2 - Protest

1106 Protest(Sec. 2308)

1107 Protest Exclusive Remedy in Protestable Case(Sec. 2309)
1108 Form and Scope of Protest(Sec. 2310)
1109Samples to be Furnished by Protesting Parties(Sec. 2311)
1110 Decision in Protest(Sec. 2312)

Chapter 3 Alert Orders

1111 Alert Orders(n)

1112 Alert Orders on Perishable Goods(n)

Chapter 4 Seizure and Forfeiture

1113 Property Subject to Seizure and Forfeiture(Sec. 2530)

1114 Properties not Subject to Forfeiture in the Absence of Prima Facie
Evidence(Sec. 2531)
1115 Conditions Affecting Forfeiture of Goods(Sec. 2532)
1116 Seizure or Release of Goods(n)
1117 Warrant of Seizure or Order of Release(n)
1118 Sale of Perishable Goods During Forfeiture Proceedings(n)
1119 Service of Warrant of Seizure(n)
1120 Description, Classification and Valuation of Seized Goods(Sec.
2305)
1121 Proceedings in Case of Property Belonging to Unknown Parties(Sec.
2306)
1122 Seizure of Vessel or Aircraft for Delinquency of Owner or
Officer(Sec. 2534)
1123 Burden of Proof in Forfeiture Proceedings(Sec. 2535)
1124 Settlement of Pending Seizure Case by Payment of Fine or
Redemption of Forfeited Goods. (Sec. 2307)
1125 Decision in Forfeiture Cases(n)

Chapter 5 Appeal in Protest and Forfeiture Cases

1126 Appeal to the Commissioner.(Sec. 2313)

1127 Automatic Review in Forfeiture Cases.(Sec. 2313)
1128 Automatic Review by the Secretary of Finance in Other Cases.(Sec.
2315)

Chapter 6 - Abandonment

1129 Abandonment, Kinds and Effects of (Sec. 1801)

1130 Treatment and Disposition of Abandoned Goods.(Sec. 1802)

Chapter 7 Other Administrative Proceedings

1131 Authority of the Commissioner to Make Compromise(Sec. 2316)

Chapter 8 Civil Remedies for the Collection of Duties and Taxes

1132 Remedies for the Collection of Duties, Taxes, Fines, Surcharges,
Interests, and Other Charges (n)
1133 Constructive Distraint of the Property(n)
1134 Summary Remedies(n)

Chapter 9 Judicial Proceedings

1135 Supervision and Control over Criminal and Civil Proceedings(Sec.

2401)
1136 Review by the CTA. (Sec. 2402)
1137 Exclusive Jurisdiction of the Bureau(n)
1138 Fraud Investigation and Prosecution(n)

Chapter 10 - Disposition of Property in Customs Custody

1139 Goods Subject to Disposition(Sec. 2601)

1140 Place of Disposition of Goods(Sec. 2602)
1141 Mode of Disposition(Sec. 2603)
1142 Disqualification to Participate in Auction Sale(Sec. 2604)
1143 Disposition of Proceeds(Sec. 2605)
1144 Disposition of Perishable Goods. (Sec. 2607)
1145 Disposition of Goods Injurious to Public Health(Sec. 2608)
1146 Disposition of Prohibited Goods(n)
1147 Disposition of Restricted Goods(n)
1148 Disposition of Regulated Goods(n)
1149 Disposition of Unsold Goods for Want of Bidders(Sec. 2610)
1150 Disposition of Smuggled Goods(Sec. 2612)
1151 Forfeiture Fund(n)

Title XII
THIRD PARTIES

Chapter 1 - Customs Service Providers

1200 Customs Brokers and Other Service Providers (n)

Chapter 2 - Carriers, Vessels, and Aircrafts

1201 Ports Open to Vessels and Aircrafts Engaged in Foreign Trade. (Sec.
1001)
1202 Control of Customs Officer Over Boarding or Leaving of Incoming
Vessel and Over Other Vessel Approaching the Former(Sec. 1002)
1203 Documents to be Produced by the Master Upon Entry of Vessel(Sec.
1004)
1204 Manifest Required of Vessel from Foreign Port(Sec. 1005)
1205 Translation of Manifest(Sec. 1006)
1206 Manifests for the Commission on Audit and District Collector(Sec.
1007)
1207 Production of Philippine Crew(Sec. 1011)
1208 Record of Arrival and Entry of Vessels and Aircraft(Sec. 1012)
1209 Arrest of Vessel or Aircraft Departing Before Entry Made(Sec. 1013)
1210 Discharge of Ballast(Sec. 1014)
1211 Time of Unloading Cargo(Sec. 1015)
1212 Entrance of Vessel through Necessity(Sec. 1016)
1213 Unloading of Vessel in Port from Necessity(Sec. 1017)
1214 Entry and Clearance of Vessels of a Foreign Government(Sec. 1018)
1215 Clearance of Vessel for Foreign Port(Sec. 1019)
1216 Detention of Warlike Vessel Containing Arms and Munitions. (Sec.
1020)
1217 Oath of Master of Departing Vessel. (Sec. 1022)
1218 Extension of Time for Clearance(Sec. 1023)
1219 Advance Notice of Aircraft Arrival(Sec. 1102)
1220 Landing at International Airport of Entry(Sec. 1101)
1221 Report of Arrival and Entry of Aircraft(Sec. 1104)
1222 Documents Required in Making Entry for Aircraft(Sec. 1105)
1223 Manifests for the Commission on Audit (COA) and District
Collector(Sec. 1106)
1224 Clearance of Aircraft for Foreign Port(Sec. 1111)
1225 Oath of Person-in-Charge of Departing Aircraft(Sec. 1112)

Chapter 3 - Other Third Parties

1226 Supervision and Regulation of Third Parties(n)

Chapter 4 - Authorized Economic Operators (AEOs)

1227 Treatment of Authorized Economic Operators (AEOs) (n)

1228 Trade Facility for AEO(n)

Title XIII
CUSTOMS FEES AND CHARGES

1300 Customs Dues, Fees and Charges(Sec. 3301)

1301 General Provision on the Authority to Increase or Decrease Dues,
Fees and Charges(Sec. 3304)

Title XIV
OFFENSES AND PENALTIES

Chapter 1 Crimes and Offenses

1400 Misdeclaration, Misclassification, Undervaluation in Goods

Declaration(Sec. 2503)
1401 Unlawful Importation or Exportation(Sec. 3601)
1402 Failure or Refusal of Party to Give Evidence or Submit Documents
for Assessment(Sec. 2504)
1403 Other Fraudulent Practices Against Customs Revenue(Sec. 3602)
1404 Failure to Declare Baggage(Sec. 2505)
1405. Vessel, Seacraft, or Aircraft Departing Before Undergoing Customs
Formalities
1406 Obstruction to Boarding Officer(Sec. 2514)
1407 Unlawful Boarding or Leaving of Vessel or Aircraft(Sec. 2515)
1408 Unloading of Cargo Before Arrival at Port of Entry(Sec. 2517)
1409 Unloading of Cargo at Improper Time or Place After Arrival(Sec.
2518)
1410 Failure to Exhibit or Deposit Documents(Sec. 2519)
1411. Bringing of Unmanifested Arms, Explosives or War
Equipment(Sec. 2520)
1412 Failure to Supply Advance and Requisite Manifests(Sec. 2521)
1413 Disappearance of Manifested Goods(Sec. 2522)
1414 Discrepancy Between Actual and Declared Weight of Manifested
Goods(Sec. 2523)
1415 Discrepancy With the Master's or Pilot's-in-Command Deport(Sec.
2524)
1416 Failure to Report Fraud(Sec. 3303)
1417 False Statement of Vessel's or Aircraft's Destination(Sec. 2528)
1418 Affixing Seals(Sec. 3603)
1419 Breaking of Seal Placed by Customs Officers(Sec. 2525)
1420 Breaking of Lock or Fastening Placed by Customs Officers(Sec.
2526)
1421 Removal, Breakage, and Alteration of Marks(Sec. 3607)
1422 Unauthorized Withdrawal of Imported Goods from Bonded
Warehouse(Sec. 2501(A)
1423 Removing or Repacking Goods in Warehouse(Sec. 3608)
1424 Removing Goods from Customs Custody(Sec. 3608)
1425 Failure to Pay Duties, Taxes and Other Charges(Sec. 3611)
1426 Breach of Security(Sec. 2506)
1427 Failure to Keep Importation Records and Full Access to Customs
Officers(Sec. 3610)
1428 Concealment or Destruction of Evidence of Fraud (Sec. 3605)
1429 Other Offenses(Sec. 2529)
1430 Violations of this Act and Rules and Regulations in General(Sec.
3612)

Chapter 2 - Penalties Imposed Upon Bureau Employees

1431 Statutory Offenses of Officers and Employees(Sec. 3604)

1432 Failure to Report Fraud(Sec. 3603)
1433 Liability for Other Offenses(n)

Title XV
MISCELLANEOUS PROVISIONS

1500 Information, Decisions, and Rulings(n)

1501 Period to Issue Ruling(n)
1502 Publication and Confidentiality of Certain Information in Ruling(n)
1503 Duty of District Collector to Report Rulings to the
Commissioner(Sec. 3501)
1504 Application of Established Ruling or Decision(Sec. 3502)
1505 Authority of Official to Administer Oaths and Take
Testimony(Sec. 3503)
1506 General Security(Sec. 3504)
1507 Security(n)
1508 Customs Service Fees(Sec. 3506)
1509 Testimony in Writing(Sec. 3510)
1510 District Collector Not Liable in Respect to Ruling in Customs
Cases(Sec. 3511)
1511 Interest Prohibited to be Held by Customs Employees(Sec. 3512)
1512 Reward to Persons Instrumental in the Actual Collection of
Additional Revenues Arising from the Disco very of Violations of
this Act(Sec. 3513)
1513. Outsourcing of Non-Sovereign Customs Functions to Private
Entities(n)
1514 International Standards and Best Practices(n)

Title XVI
TARIFF ADMINISTRATION AND POLICY

Chapter 1 Tariff Commission

1600 Chief Officials of the Tariff Commission and Qualifications(Sec.

501)
1601 Appointment and Compensation of Officials and Employees(Sec.
503)
1602 Official Seal (Sec. 504)
1603 Functions of the Commission(Sec. 505)
1604 Reports of the Commission(Sec. 507)
1605 Access to Documents and Assistance to the Commission(Sec. 508)
1606 Sworn and Verified Statements(Secs.509 & 510)
1607 Implementing Rules and Regulations(Sec. 511)

Chapter 2 Flexible Tariff

1608 Flexible Clause(Sec. 401)

1609 Promotion of Foreign Trade(Sec. 402)

Chapter 3 Tariff Nomenclature and Rate of Duty

1610 (Sec. 103)

General Rules for the Interpretation (GRI)
1611 Tariff Nomenclature and Bates of Import Duty(Sec. 104)
1612 Tariff Nomenclature and Bates of Export Duty(Sec. 514)

Title XVII
CONGRESSIONAL OVERSIGHT COMMITTEE

1700 Congressional Oversight Committee(n)

Title XVIII
 FINAL PROVISIONS

1800 Implementing Rules and Regulations(n)

1801 Transitory Provisions(n)
1802 Saving Clause(n)
1803 Repealing Clause(n)
1804 Separability Clause(n)
1805 Effectivity(n)