Scope
- Applies to goods subject to deterioration or wastage under Section 2607 of the Tariff and Customs Code of the Philippines (TCCP), as amended.
Definition and Eligibility of Perishable Goods
- Live animals under HS Code Chapter 01 at risk of death from extreme temperatures or inadequate facilities.
- Goods under HS Codes Chapters 02-23 prone to spoilage due to microbial growth, enzymatic action, oxidation, dehydration, or lack of proper storage.
- Chemicals and pharmaceuticals at risk of spoilage or potency loss due to poor storage, improper handling, damaged packaging, or nearing expiry (six months or less).
Certification for Immediate Disposition
- Customs Examiner/Appraiser must certify goods liable to perish or waste based on the conditions set forth.
- Certification supports immediate disposition procedures under Section 2607 of the TCCP.
Handling of Auction Proceeds
- Proceeds from the auction sale of perishable goods shall be held in trust and awarded to the winning party in the seizure case.
Operational Procedures
- Apprehending Office: Requests detailed examination and inventory from Port’s Assessment Office; consignee representative may witness inventory.
- Assessment Division: Customs Operations Officer III conducts examination, inventory, and certification of perishability based on previous certifications and sales.
- Law Division: Approves disposition of seized perishable goods pending proceedings; informs Auction and Cargo Disposal Division (ACDD) to schedule auction.
- Auction and Cargo Disposal Division: Sets reasonable floor price based on inventory/appraisal; conducts auction as per existing regulations (CMO 42-93); informs apprehending office of auction proceeds.
Repealing Clause
- All previous Customs Memorandum Orders, rules, and regulations inconsistent with this Order are repealed or amended accordingly.
Effectivity
- The Order became effective immediately upon adoption on April 4, 1997.