Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 9-97)
The main objectives are to protect the interests of the government and claimants on importations of perishable goods undergoing seizure proceedings and to provide a smooth, orderly, and efficient system of disposing perishable goods pending seizure proceedings.
The Order covers goods liable to perish or be wasted under Section 2607 of the Tariff and Customs Code of the Philippines (TCCP), as amended.
Live animals under Chapter 01 of the HS Code are liable to perish or be wasted due to exposure to extreme temperature or inadequate holding area facilities.
Spoilage may be caused by growth of micro-organisms, enzyme action, oxidation, dehydration, or insufficiency or absence of ideal storage facilities.
They include insufficiency or absence of ideal storage facilities, improper handling, destroyed original packing or container, and expiry date being six months or shorter based on the expiry date in the immediate packing.
The Customs Examiner/Appraiser certifies the condition of goods pursuant to Section 2607 of the TCCP.
The proceeds are held in trust and awarded to the winning party in the seizure case.
They must request the Assessment Office of the Port concerned to conduct a thorough examination and submit a detailed inventory and appraisal report, with the consignee's representative signing as witness if available.
The Assessment Division, through a Customs Operations Officer III, conducts a thorough examination and inventory and issues a certification that the goods are liable to perish or be wasted and should be disposed of pursuant to Section 2607 of the TCCP.
The District Collector of Customs approves the disposition motu proprio or upon recommendation of the Law Division, after the issuance of the Warrant of Seizure and Detention.
They set the reasonable floor price, dispose of the goods at auction pursuant to CMO 42-93, and inform the apprehending office about the proceeds of the auction sale.
The Order takes effect immediately upon its adoption on April 04, 1997.
They are repealed and/or amended accordingly.