Question & AnswerQ&A (Act No. 355)
The official title is Collector of Customs for the Philippine Archipelago, also designated as the Insular Collector.
The Insular Collector is appointed by the Civil Governor with the advice and consent of the United States Philippine Commission.
They include documenting vessels, enforcing laws and treaties related to commerce, customs revenue collection, excluding foreign vessels from coastwise trade, entry and clearance of vessels, and suppressing smuggling and fraud, among others.
There are five collection districts: Manila, Iloilo, Cebu, Zamboanga, and Jolo, each with designated ports of entry.
The Surveyor supervises outdoor officers, inspects vessels arriving from foreign ports, supervises cargo discharge and lading for export, and takes charge of vessel admeasurement for registry or tonnage dues assessment.
A penalty of not exceeding five hundred dollars may be imposed for failure to produce complete manifests upon arrival.
Collectors of customs, deputy collectors, special deputies, and other designated officers by the Insular Collector have this authority.
Merchandise is considered abandoned when the consignee cannot be identified or refuses to accept goods, after expiry of storage or entry periods without claim, or when passengers fail to pay imposed penalties.
Certificates of protection are issued to vessels owned by U.S. citizens or native inhabitants taking oath of allegiance to the U.S.; masters and watch officers must be citizens or take such oath. The certificates confer the protection and flag of the United States.
Such person shall be liable to a penalty of five hundred dollars or imprisonment up to six months, or both, at the court's discretion.
Persons caught smuggling may face fines, imprisonment, forfeiture of goods, and vessel seizure depending on the gravity of the offense, as per the provisions of the Act.
The owner or importer may file a protest to the collector within two days after payment; if denied, appeal to the Insular Collector, and final appeals on larger amounts can be made to the Court of Customs Appeals.
The Court consists of three judges: the Secretary of Finance and Justice as president, a designated Supreme Court judge, and a third member appointed by the Civil Governor. Two judges constitute a quorum; the court has exclusive jurisdiction over customs appeals.
They must appraise, advertise for claims, conduct sales at auction if unclaimed, oversee destruction if unfit, and comply with any lawful claims for remission or restoration with approval from the Secretary of Finance and Justice.
Importation of dutiable merchandise in vessels less than thirty tons burden subjects both the vessel and cargo to seizure and forfeiture.
They board arriving vessels, examine documents and cargo, verify manifests, seal hatches, supervise unloading, and patrol to prevent smuggling. They may arrest offenders and seize contraband, assisting other government departments as directed.
An entry in duplicate must be made, verified by oath. A bond double the estimated duties is required. Merchandise is numbered and marked under supervision, entered into inventories, and delivery permits are issued following liquidation and payment or security of duties.
Fees include certificates of protection ($5), certificate of ownership ($2.50), certificates of consular invoice, transfer fees, and permits for taking cigarettes or cigars aboard ships, among others, all accounted for as customs collections.
Customs officers, inspectors, and authorized agents may board vessels, search for contraband, stop and examine vehicles, and seize violative merchandise and vessels within collection districts, using all necessary force to enforce compliance.
Collectors collect a $1 duty from each passenger arriving from foreign ports except U.S. citizens and Philippine natives owing allegiance to the U.S., with specific exemptions such as shipwrecked seamen and non-landing alien passengers.