Question & AnswerQ&A (BC CUSTOMS ADMINISTRATIVE ORDER NO. 9-93)
They are known as the Rules and Regulations on Seizure Proceedings promulgated under BC Customs Administrative Order No. 9-93 dated November 16, 1993.
These rules were promulgated by authority of Section 608 of the Tariff and Customs Code of the Philippines in relation to Republic Act No. 7651.
The Collector of Customs must issue a warrant for the detention of the property seized.
The owner or importer can secure release upon filing a sufficient cash bond fixed by the Collector of Customs, provided the bond is not less than the appraised value plus fines and costs, there is no prima facie evidence of fraud, the importation is not prohibited by law, and the release has been approved by the Commissioner of Customs.
No, it does not relieve the owner or importer from criminal liability arising from the importation or exportation of the shipment.
The aggrieved party must file a written notice of intention to appeal within fifteen (15) days after receipt of the decision, copying the Commissioner of Customs. The appeal is perfected upon filing, and the case records are transmitted to the Commissioner for review.
The appeal shall be deemed dismissed.
There is an automatic review when the action or decision of the Collector of Customs is adverse to the government. The records must be elevated within five (5) days from promulgation, and the Commissioner must decide within thirty (30) days.
The records are elevated to the Secretary of Finance within five (5) days from the Commissioner's decision for further review.
The adverse decision of the Collector of Customs shall be deemed automatically appealed to the Secretary of Finance.
Yes, the Commissioner of Customs has the authority to promulgate additional or implementing rules and regulations, particularly concerning the disposition of abandoned articles.
They take effect fifteen (15) days after their publication in the Official Gazette or in two newspapers of general circulation.
Appraised value means the dutiable value of the article plus duties, taxes, and other customs charges.
Uncontroverted facts shall be stipulated upon, and the issues to be heard shall be agreed upon to abbreviate the proceedings.
No, release is not allowed unless and until the Collector of Customs' decision has been affirmed in writing by the Commissioner of Customs.