Issuance of Warrants of Seizure and Detention
- Collector of Customs must issue a warrant upon making a seizure.
- Warrants formalize the detention of seized property.
Release of Seized Property Under Cash Bond
- Owner/importer may secure release for legitimate use by filing a cash bond.
- Cash bond amount must not be less than the appraised value plus fines, expenses, and costs.
- Appraised value = dutiable value + duties + taxes + other customs charges.
- Conditions for release:
- No prima facie proof of fraud in importation.
- Importation is not prohibited by law.
- Approval by the Commissioner of Customs.
- Release under cash bond does not absolve from criminal liability.
Grounds for Issuance of Warrants and Seizure Proceedings
- Warrants issued upon probable cause of violation of Tariff and Customs laws.
- Formal hearings involve stipulation of uncontested facts and agreement on issues to shorten proceedings.
- District Collector of Customs renders decision based on facts and evidence.
Appeal Procedures to the Commissioner of Customs
- Aggrieved parties may appeal within 15 days of notice of Collector's decision.
- Appeal notice filed in writing, copy furnished to Commissioner of Customs.
- Collector forwards complete records to Commissioner upon appeal.
- Appeals filed late are dismissed.
- Commissioner may approve, modify, or reverse Collector's decision and issue enforcement orders.
Automatic Review by the Commissioner of Customs
- Actions adverse to government are automatically reviewed.
- Records must be elevated within 5 days from promulgation of adverse decision.
- Commissioner issues decision within 30 days.
- Reversing decisions on automatic review are final and executory.
Elevation to the Secretary of Finance and Further Appeals
- If Commissioner affirms adverse decision, records forwarded to Secretary of Finance within 5 days.
- Failure of Commissioner to decide within 30 days leads to automatic elevation to Secretary.
- Secretary’s decision within 30 days; failure results in finality of previous administrative decisions.
- For seizures valued at P5,000,000 or more, automatic appeal to Secretary of Finance.
- Affirmation by the Secretary is final and executory.
Adverse Decisions and Release Conditions
- Any decision releasing seized goods wholly or partially is considered adverse and subject to automatic review.
- Release of imported articles cannot occur unless affirmed in writing by the Commissioner of Customs.
Authority to Issue Additional Regulations
- Commissioner of Customs empowered to promulgate additional or supplemental rules related to disposition of abandoned articles.
Repeal and Effectivity
- This Order repeals conflicting prior issuances and modifies provisions accordingly.
- Effective 15 days after publication in the Official Gazette or two newspapers of general circulation.