Consignment for better understanding by Ace Mañalac

As to the documents presented by the exporter/ shipper, all of them were under the name of
the consignee. Admission permit and the declarations of admission were with the notations
“subject to payment duties and taxes”. Meaning, the consignee being the declarant and as the
holder of the B/L has the rights to receive the said shipments and all the assessment fees shall
incur by the consignee him/herself.
Terms used for better understanding:

 Consignment in its common meaning is an arrangement whereby the goods are sent by
one to another to be sold and disposed by the latter for and on account of the former.
(Bouiver’s Law Dictionary, 3rd Ed., Vol. 1).
 Consignee- a party (usually a buyer) named by the consignor (usually a seller) in
transportation documents as the party to whose order a consignment will be delivered at
the port of destination. The consignee is considered to be the owner of the consignment
for the purpose of filing the customs declaration, and for paying duties and taxes. Formal
ownership of the consignment, however, transfers to the consignee only upon payment
of the seller's invoice in full. (Businessdictionary.com)
 Bill of Lading (B/L) refers to a transport document issued by shipping lines, carriers and
international freight forwarders or non-vessel operating common carrier for water-borne
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; (Sec. 102-Definition of Terms (h), CMTA 2016)
 Declarant. — A declarant may be a consignee or a person who has the right to dispose of
the goods. The declarant shall lodge a goods declaration with the Bureau and may be:
(a) The importer, being the holder of the bill of lading; or
(b) The exporter, being the owner of the goods to be shipped out; or
(c) A customs broker acting under the authority of the importer or from a holder of the
bill; or
(d) A person duly empowered to act as agent or attorney-in-fact for each holder.
In case the consignee or the person who has the right to dispose of the goods is a
juridical person, it may authorize a responsible officer of the company to sign the goods
declaration as declarant on its behalf. (Sec. 106, CMTA 2016)
 Rights and Responsibilities of the Declarant. — The declarant shall be responsible for the
accuracy of the goods declaration and for the payment of all duties, taxes and other
charges due on the imported goods.
The declarant shall sign the goods declaration, even when assisted by a licensed customs
broker, who shall likewise sign the goods declaration. (Sec. 107, CMTA 2016)
 This is an issue of intra-corp concern between the shipper/exporter and
consignee/locator and consistent with the position of Legal Department in K& B
Motors.