Persons Authorized to Make Import Entry
- Import entries must be filed within 30 days (non-extendible) from last package discharge.
- Authorized filers: importer (bill of lading holder), licensed customs broker with authorization, or agent/attorney-in-fact.
- Non-importer filers must have importer declare under oath the entry’s accuracy.
- Importer’s sworn statements serve as prima facie evidence for violations if unlawful importation is found.
Abandonment: Kinds and Effects
- An imported article is deemed abandoned if the owner/importer consents in writing or fails to file entry within 30 days or to claim within 15 days after notice.
- Abandonment results in the renunciation of all property rights and interests by the owner/importer.
Abandonment of Imported Articles: Ownership and Reporting
- Abandoned articles automatically become government property.
- Owner/importer remains liable for criminal offenses related to the abandoned import.
- Customs or government employees failing to report abandoned articles within 24 hours face penalties under Section 3604 paragraph 1.
Warrant for Detention of Property and Cash Bonds
- Upon seizure, a warrant for property detention is issued by the Collector.
- Release upon filing cash bond approved by the Commissioner, conditioned on payment of appraised value and potential fines.
- No bond release when there is prima facie fraud evidence or prohibition by law of the imported articles.
- Release under bond does not exempt from criminal liability.
Appeal and Review Procedures by the Commissioner
- Aggrieved parties may appeal Collector’s decisions within 15 days after written notification.
- Commissioner reviews and may approve, modify, or reverse decisions.
- Automatic appeal to Commissioner for seizures adverse to government within 5 days.
- If Commissioner affirms or delays decision, cases exceeding P5 million value escalate to Secretary of Finance for final decision.
- Release of seized articles requires written confirmation from Commissioner.
Undervaluation, Misclassification, and Misdeclaration Penalties
- If duties are undervalued, misdescribed, or misclassified by 10% or more, surcharges apply: minimum difference to twice the difference.
- Undervaluation or misdeclaration above 30% is prima facie evidence of fraud, penalized under Section 2530.
- Misdeclared or undeclared articles found are forfeited to the government.
- Intentional misdeclarations subject importer to penalties under Section 3602.
Property Subject to Sale by Customs
- Customs property subject to sale includes:
- Abandoned articles
- Warehoused articles not withdrawn or duties unpaid within the prescribed time
- Seized property (except contraband) after legal proceedings establish liability
- Articles subject to valid customs liens after allowed payment period
Issuance, Revocation, and Suspension of Customs Broker Certificates
- Certificate issued to candidates who pass exams or meet prior qualifications.
- Certificates display registrant’s name, serial number, signatures, and official seal.
- Complaints against brokers investigated by the Board and findings submitted to the Civil Service Commissioner.
- Filing entries for unlawful shipments with fictitious owners results in smuggling liability.
- Customs brokers involved in violations face license revocation.
Repeal, Rulemaking, Separability, and Effectivity
- Section 1803 of the Tariff and Customs Code is repealed.
- Secretary of Finance empowered, upon recommendation, to promulgate implementing rules.
- Invalid provisions do not affect the validity of the remaining law.
- Conflicting laws and regulations repealed or amended.
- The Act becomes effective 15 days after publication in Official Gazette or two national newspapers, whichever is earlier.