Import Clearance And Formalities (Philippines) PDF

concealed whereby the government of the Republic of the Philippines might be defrauded of any part of the duties TITLE IV...

concealed whereby the government of the Republic of the Philippines might be defrauded of any part of the duties TITLE IV and taxes lawfully due on the goods; and IMPORT CLEARANCE AND FORMALITIES (b) To the best of the declarant's information and belief, all the invoices and bills of lading or airway bills relating to the goods are the only ones in existence relating to the importation in question, and that these documents are in the CHAPTER 1 same state as when they were received by the declarant, and the declaration thereon are in all respects genuine and true. GOODS DECLARATION Goods declaration shall be submitted electronically pursuant to Republic Act No. 8792, otherwise known as the SEC. 401. Importations Subject to Goods Declaration. – Unless otherwise provided for in this Act, all imported goods "Electronic Commerce Act of 2000". Such declarations when printed and certified by a competent customs officer as shall be subject to the lodgement of a goods declaration. A goods declaration may be for consumption, for customs a faithful reproduction of the electronic submission shall be considered as actionable documents for purposes of bonded warehousing, for admission, for conditional importation, or for customs transit. prosecuting a declarant if the declarations are found to be fraudulent. SEC. 407. Goods Declaration and Period of Filing.. – As far as practicable, the format of the goods declaration shall conform with international standards. The data required in the goods declaration shall be limited to such particulars CHAPTER 4 that are deemed necessary for the assessment and collection of duties and taxes, the compilation of statistics and compliance with this Act. The Bureau shall require the electronic lodgement of the goods declaration. SPECIAL PROCEDURES The Bureau shall only require supporting documents necessary for customs control to ensure that all requirements of SEC. 437. Traveler and Passenger Baggage. – The Bureau shall provide simplified customs procedure for traveler the law have been complied with. Translation of supporting documents shall not be required except when necessary. and baggage processing based on international agreements and customs best practices. Goods declaration must be lodged within fifteen (15) days from the date of discharge of the last package from the Travelers shall be permitted to export goods for commercial pm-poses, subject to compliance with the necessary vessel or aircraft. The period to file the goods declaration may, upon request, be extended on valid grounds for export formalities and payment of export duties, taxes and charges, if any. another fifteen (15) days: Provided, That the request is made before the expiration of the original period within which to file the goods declaration: Provided, however, That the period of the lodgement of the goods declaration maybe SEC. 438. Postal Item or Mail. – Postal item or mail shall include letter-post and parcels, as described in international adjusted by the Commissioner. practices and agreements, such as the Acts of the Universal Postal Union (AUPU), currently in force. SEC. 408. Lodgement and Amendment of Goods Declaration. – The Bureau shall permit the electronic lodgement of A simplified procedure shall be used in the clearance of postal item or mail, including the collection of the applicable the goods declaration at any designated customs office. The Bureau shall, for valid reason and under terms and duties and taxes on such items or goods. conditions provided by regulation, permit the declarant to amend the goods declaration that has already been lodged: Provided, That the request to amend the goods declaration, together with the intended amendments, must be When all the information required by the customs are available in the special declaration form for postal items as received prior to final assessment or examination of the goods. provided in the AUPU or similar international agreements, the special declaration form and supporting documents shall be the goods declaration. However, a separate goods declaration shall be required for the following: SEC. 412. Statements to be Provided in the Goods Declaration. – No entry of imported goods shall be allowed unless (a) Goods whose value fall within the level that the Commissioner has determined to be taxable and thus must be the goods declaration has been lodged with the Bureau. The goods declaration shall, under penalties of falsification covered by a goods declaration; or perjury, contain the following statements: (b) Prohibited and regulated goods; (a) The invoice and goods declaration contain an accurate and faithful account of the prices paid or payable for the goods and other adjustments to the price actually paid or payable, and that nothing has been omitted therefrom or (c) Goods, the exportation of which must be certified; and (d) Imported goods under a customs procedure other than for consumption. ' SEC. 439. Express Shipment – The Bureau shall provide simplified customs procedures based on international standards and customs best practices for air shipments considered as time-sensitive and requiring pre-arrival clearance. Express shipments of accredited air express cargo operators may be released prior to the payment of the duty, tax and other charges upon posting of a sufficient security. SEC. 440. Establishment of Advance Customs Clearance and Control Program. – The Bureau may establish and implement a voluntary program on advance customs clearance and control on containerized cargoes. The details of the voluntary advance customs clearance shall be subject to the rules and regulations to be issued by the Bureau after conducting the necessary public hearings and consultations with the concerned sectors. TITLE V EXPORT CLEARANCE AND FORMALITIES CHAPTER 1 EXPORT CLEARANCE AND DECLARATION SEC. 500. Export Declaration. – All goods exported from the Philippines, whether subject to export duty or not, shall be declared through a competent customs office through an export declaration, duly signed electronically or otherwise by the party making the declaration. The description of the goods in the export declaration must contain sufficient and specific information for statistical purposes as well as for the proper valuation and classification of the goods. SEC. 501. Export Product to Conform to Standard Grades. – If applicable, products shall conform to export standard grades established by the government. The packaging of the said goods shall likewise be labeled and marked, in accordance with related laws and regulations. Export declaration may not be granted for goods violating the aforementioned requirements. SEC. 502. Lodgement and Processing of Export Declaration. – The Bureau shall promulgate rules and regulations to allow manual and electronic lodgement and processing of the export declaration. SEC. 503. Rules of Origin.. – Pursuant to the applicable rules of origin, the Bureau or any other designated government agency may determine the origin of goods for export and, if appropriate, issue the corresponding certificates of origin. However, the exporter may adopt a self-certification system: Provided, That it is duly accredited by the Bureau or any other authorized government agencies.