Amendments to Sections 18 and 19 of Tariff Act

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Republic Act No. 142: Amendments to Sections 18 and 19 of Tariff Act

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Title Supreme Court: Amendments to Sections 18 and 19 of Tariff Act

Law: Republic Act No. 142

Decision Date: Jun 14, 1947

Republic Act No. 142 amends the Philippine Tariff Act to specify the requirements for invoices related to the shipment of merchandise, including the presentation of invoices to consular officers and the declaration of correct and true information.

amendments

invoices

requirements

Duties and Reporting Obligations under Section 19 of the Philippine Tariff Act

Philippine consular officers are mandated to report any knowledge or information regarding fraudulent practices involving invoice verification that might defraud Philippine revenue.
Reports must be submitted to the Insular Collector of Customs through the Secretary of Foreign Affairs.

Effectivity of Amendments

The amendments to Sections 18 and 19 of the Philippine Tariff Act as provided by this Act shall take effect upon approval, which is dated June 14, 1947.

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