Question & AnswerQ&A (Republic Act No. 7651)
Imported articles remaining on board any vessel after the expiration of the period for discharge, if not reported for transshipment to another port, may be unladen by customs authorities and stored at the vessel's expense. These articles must be entered within 30 days and claimed within 15 days, both non-extendible, or else they will be disposed of according to the Code.
An import entry must be made within 30 days by either (a) the importer who is the holder of the bill of lading, (b) a duly licensed customs broker acting under authority from the bill holder, or (c) a person empowered as agent or attorney-in-fact of the holder. Where the entry is filed by others than the importer, the importer must declare under oath the truth of the declarations.
An article is deemed abandoned if (a) the owner, importer, or consignee signifies in writing their intention to abandon, or (b) after due notice, fails to file an entry within 30 days from last package discharge or fails to claim the importation within 15 days from notice posting. Abandonment results in renunciation of rights to the article.
Abandoned articles become property of the Government and must be disposed of according to the Code. The owner or importer may still be liable for criminal violations connected to the importation. Customs officials failing to report an abandoned article within 24 hours face penalties.
Seized property may be released upon filing a cash bond approved by the Commissioner, conditioned on payment of duties, fines, and costs. However, if there is prima facie evidence of fraud or if the importation is prohibited by law, the property shall not be released under any bond. Criminal liability remains.
A person aggrieved by the Collector's decision must file a written notice of appeal within 15 days. The Collector sends records to the Commissioner who may approve, modify, or reverse the decision. Automatic appeals exist if the Collector's decision is adverse to the government or involves properties valued over five million pesos, leading to elevation to the Secretary of Finance.
If duties are underpaid by 10% or more due to undervaluation, misclassification, or incorrect quantity, a surcharge not less than the difference of duties and up to twice the difference is imposed. Undervaluation over 30% constitutes prima facie evidence of fraud and may lead to penalties and forfeiture of misdeclared or undeclared items.
Properties subject to sale include (a) abandoned articles, (b) articles under warehousing entry not withdrawn or unpaid, (c) seized properties (excluding contraband) after proceedings establish liability to sale, and (d) articles subject to valid liens for customs duties and taxes after lapse of payment period.
A candidate passing the customs brokers' exam is entitled to a certificate. Certain officials and those with prior qualifications may apply for a certificate. Complaints for suspension or revocation must be filed to the Board of Examiners. Customs brokers facilitating unlawful shipments involving fictitious owners or addresses are liable for smuggling and may have their licenses revoked.
Any official or employee who fails to report an abandoned article within 24 hours from when it is deemed abandoned faces penalties under Paragraph 1, Section 3604 of the Tariff and Customs Code, which likely includes criminal liability for neglect or dereliction of duty.