Title
Supreme Court
Amending Tariff Code on Import Exam
Law
Republic Act No. 7650
Decision Date
Apr 6, 1993
A Philippine law repeals and amends sections of the Tariff and Customs Code, establishing detailed conditions for the examination of imported articles to protect government revenue and prevent smuggling.

Q&A (Republic Act No. 7650)

Republic Act No. 7650 is an Act that repeals Section 1404 and amends Sections 1401 and 1403 of the Tariff and Customs Code of the Philippines, relative to the physical examination of imported articles.

Imported articles shall be subject to regular physical examination if: (1) the government surveyor's seal is tampered with or broken, or container identity changed; (2) the container is leaking or damaged; (3) discrepancies exist between customs documents and the manifest; (4) the shipment has alert/hold orders; (5) the importer disagrees with the surveyor's report; (6) for air freight, there is known variance between declared and true quantity, measurement, weight, or tariff classification.

The Commissioner, in consultation with the Oversight Committee and subject to the approval of the Secretary of Finance, promulgates the rules and regulations prescribing the examination procedures.

The customs officer must verify that packages and contents match declarations in entry, invoice, and other documents; indicate whether articles are correctly declared in quantity, measurement, weight, and tariff classification; submit samples for laboratory analysis if necessary; determine the usual unit of quantity; and appraise imports according to Section 201 of the Tariff and Customs Code.

Failure to comply with duties as customs officers shall subject them to penalties under Section 3604 of the Tariff and Customs Code.

The Oversight Committee, composed of chairmen and designated members from both Houses of Congress, is tasked to monitor and ensure the proper implementation of this Act.

No, Section 4 of the Act explicitly states that nothing shall authorize the removal of any examiner and appraiser whose functions are merged under the position of customs officer.

Section 1404 of the Tariff and Customs Code of the Philippines was repealed by this Act.

The Secretary of Finance, upon recommendation of the Commissioner of Customs, promulgates the necessary rules and regulations.

The Act took effect upon its approval on April 6, 1993.


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