Philippine Customs Regulations Overview

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Questions and Answers

What responsibility does the licensed customs broker have regarding the goods declaration?

Accuracy of the goods declaration (correct)

Submission of a paper declaration

Payment of duties, taxes and other charges

Determination of applicable penalties

Under what circumstances will the Bureau not impose penalties for errors in goods declaration?

When substantial time has passed since the declaration

When errors are found during routine inspections

When errors are caused by third parties

When errors are inadvertent (correct)

What is the method of submission for the goods declaration as mandated?

Via postal mail

In person at the customs office

Faxed to the Bureau

Electronically (correct)

Which act stipulates the electronic submission of goods declarations?

The Electronic Commerce Act of 2000 Signup and view all the answers

What aspect of the data and communication security does the Bureau require?

Consistency with local and international standards Signup and view all the answers

What is the primary goal of the compensation study mentioned?

To attract and retain highly qualified personnel Signup and view all the answers

Who is responsible for submitting the annual report on the Bureau's performance?

The Commissioner Signup and view all the answers

Which entity has the exclusive original jurisdiction over forfeiture cases?

The Commissioner Signup and view all the answers

What must the Commissioner do with rules and regulations once they are promulgated?

Provide copies to NEDA, Congress, and the Tariff Commission Signup and view all the answers

What can the Tariff Commission request access to regarding goods declaration?

Liquidated goods declaration and supporting documents Signup and view all the answers

Who supervises each Customs District?

A District Collector Signup and view all the answers

For what purpose is the Philippines divided into Customs Districts?

For administrative purposes Signup and view all the answers

What is the deadline for the Commissioner to submit the annual report?

March 31 of the following year Signup and view all the answers

What may affect the choice of the location of a District Office?

The particular requirements of each district Signup and view all the answers

Which approval is necessary for the Commissioner to promulgate rules and regulations?

Approval from the Secretary of Finance Signup and view all the answers

What is the role of a Deputy District Collector?

To assist the District Collector as needed Signup and view all the answers

Which of the following is NOT listed as a principal port of entry?

Port of Pangasinan Signup and view all the answers

What can the President do with ports of entry?

Open or close any port upon recommendation Signup and view all the answers

What happens to the personnel when a port of entry is closed?

They are reassigned by the Commissioner Signup and view all the answers

Who has the authority to recommend the opening or closing of a port to the President?

The Secretary of Finance Signup and view all the answers

What is the significance of the ports listed under principal ports of entry?

They serve as the main entry points for customs operations Signup and view all the answers

What materials are typically used in the assembly of devices mentioned in the text?

Silicon and other materials Signup and view all the answers

Which of the following regulations restricts the importation and exportation of certain materials?

Section 119 Signup and view all the answers

Which items are specifically mentioned as being controlled under Section 119?

Dynamite, gunpowder, and ammunition Signup and view all the answers

What is the purpose of the collective mark as described in the text?

To identify the registered owner of the mark Signup and view all the answers

Which of the following best describes the function of the semiconductor material mentioned?

To enable the control of electrical current in devices Signup and view all the answers

What is a requirement for a juridical entity to request information from the Bureau?

Board Resolution or Corporate Secretary’s Certificate Signup and view all the answers

For a Sole Proprietorship, what is needed to request information from the Bureau?

Special Power of Attorney Signup and view all the answers

Under what circumstances can the Bureau require the payment of a fee?

If the information is intended for internal use only Signup and view all the answers

What might characteristics of information that can be shared by the Bureau include?

Not confidential or for internal use only Signup and view all the answers

How quickly must the Bureau release requested information after payment?

Within a reasonable time Signup and view all the answers

Where is the CLAP Customs Review and Center for Professional Development located?

Room 209, 2nd Floor, Manuel F.Tiaoqui Bldg. Signup and view all the answers

What may the Bureau require in terms of payment before releasing information?

A reasonable fee Signup and view all the answers

Who is mentioned in the content as a contact related to the customs review?

Atty. Norberto V. Castillo Signup and view all the answers

Study Notes

The Bureau of Customs

The Commissioner shall submit an annual report to the President, Congress of the Philippines and the NEDA on or before March 31st of the following year.
The Commissioner is authorized to promulgate rules and regulations for the enforcement of the Customs Law, subject to the approval of the Secretary of Finance.
The Commissioner is required to:
- Prepare and publish an updated customs manual.
- Furnish the Congress of the Philippines, the NEDA and the Tariff Commission with electronic copies of department orders, administrative orders, circulars, and rules and regulations.
The Commissioner shall regularly furnish electronic copies of all customs goods declaration processed and cleared by the Bureau to:
- NEDA
- PSA
- BIR
- Tariff Commission

Customs Districts and Ports of Entry

The Philippines is divided into Customs Districts for administrative purposes.
The Commissioner, with the approval of the Secretary of Finance, can change the limits of the districts.
Each district is supervised by a District Collector assisted by Deputy District Collectors.
The location of a District Office, business hours, and staffing pattern are based on the district's requirements.
All ports of entry are under the supervision of a Customs District.
A District Collector is assigned to principal ports of entry while a Deputy District Collector may be assigned to other types of ports of entry.
- Principal ports of entry are:
  - Aparri
  - Batangas
  - Cagayan de Oro
  - Cebu
  - Clark
  - Davao
  - Iloilo
  - Legaspi
  - Limay
  - Manila
  - Manila ICP
  - NAIA
  - San Fernando
  - Subic
  - Surigao
  - Tacloban
  - Zamboanga
The President may open or close any port of entry after the Secretary of Finance recommends it.
The Commissioner reassigns personnel upon the closure of a port of entry, subject to the approval of the Secretary of Finance.

Goods Declaration

Goods declaration shall be submitted electronically pursuant to Republic Act No. 8792, otherwise known as the “Electronic Commerce Act of 2000”.
The security of data and communication shall be in a manner that is consistent with applicable local and internationally accepted standards on information security.

Licensed Customs Brokers

A licensed customs broker is responsible for the accuracy of the goods declaration.
A licensed customs broker is not responsible for the payment of duties, taxes, and other charges due on imported goods.

Authorization Requirements

Juridical entity authorization:
- Board Resolution or Corporate Secretary’s Certificate
Sole Proprietorship authorization:
- Special Power of Attorney
The Bureau may require the payment of a reasonable fee in providing information.
Requested information shall be released within a reasonable time from the filing of the request and payment of the required fee.

Treatment of Importation

This section focuses on the treatment of importation in the Customs Law.
It mentions that when imported goods are found to have been falsely declared, they are treated the same way as if they had been discovered after importation.

Importation, Exportation, and Restricted Items

The Customs Law includes provisions on restricted importation and exportation.
- Items restricted for importation or exportation include:
  - Dynamite
  - Gunpowder
  - Ammunition
  - Other items as specified by the law.

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Description

This quiz explores key aspects of the Bureau of Customs in the Philippines, including the responsibilities and authorities of the Commissioner. It covers the submission of annual reports, promulgation of rules, and communication with various government bodies. Test your knowledge on customs districts and ports of entry as well.