philexport · customs and tariff modernization act 2008 sec. 407. mode and manner of payment; trade...

PHILEXPORT 4th Quarter General Membership Meeting

October 30, 2008

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BOC Modernization Efforts

•RATS program •BOC Processes and systems enhancements •Legal and Regulatory Reforms •BOC Integrity Development Plan

Customs and Tariff Modernization Act 2008

“Customs & Tariff Modernization Act

is the backbone of

Philippine Modern Customs”


CTMA 2008 crafted pulling together --

Books I and II of the TCCP, as amended

Inputs from TWG and Workshop Discussion Meetings with key BOC Officials RKC General Annex—mandatory standards

RKC Specific Annex—not otherwise reserved

BoC Wishlist—(e.g. authority to outsource)

Anti-Smuggling Bill

Legislative Agenda courtesy of PACT Project

Amendatory Bill on RA 9280 (Customs Brokers’ Act)

International Agreements/Best Customs Practices


“1978 Tariff and Customs Code of the Philippines is no longer responsive to the present demands of trade and commerce.”


EXPORT and IMPORT for RE-EXPORT Provisions in the CTMA


NEW PROVISIONS ON EXPORT & IMPORT FOR RE-EXPORT

Sec. 124. Application of Information and Communication Technology

Sec. 131. Free and Regulated Importations and Exportations

Sec. 407. Mode and Manner of Payment Trade Terms

Sec. 500. Export Declaration

Sec. 501. Lodgement and Processing of Export Declaration

Sec. 600. Customs Transit in the Customs Territory

Sec. 603. Customs Transhipment

Sec. 802. Types of warehouses

Sec. 813. Free Zones

Sec. 901. Prescription of Drawback claim

Sec. 1711. Tariff nomenclature and rates of export duty



Section 124. APPLICATION OF INFORMATION

AND COMMUNICATION TECHNOLOGY

• Application of cost-effective and efficient information and communication technology to enhance customs control and operations for a paperless customs environment.

• Introduction of ICT shall be carried out in consultation with parties directly affected.


SEC. 131. FREE AND REGULATED IMPORTATIONS AND EXPORTATIONS FREE IMPORTATIONS/EXPORTATIONS

-articles which may be imported and exported without need for permits, clearances or licenses.

REGULATED IMPORTATIONS/EXPORTATIONS -articles that are subjected to government regulations which may be brought in or exported only after securing the required permits, clearances, licenses, prior to importation or exportation and if allowed by governing laws or regulations, after arrival of the articles but prior to release from customs custody in case of importation.

TYPES OF IMPORTATION


SEC. 407. MODE AND MANNER OF PAYMENT; TRADE TERMS SUBJECT TO EXISTING LAWS AND RULES ON FOREIGN CURRENCY EXCHANGE, THE INTERNATIONALLY-ACCEPTED STANDARDS AND PRACTICES ON THE MODE OF PAYMENT OR REMITTANCE COVERING IMPORT AND EXPORT TRANSACTIONS, INCLUDING STANDARDS DEVELOPED BY INTERNATIONAL TRADING BODIES SUCH AS THE INTERNATIONAL CHAMBER OF COMMERCE (ICC) ON TRADING TERMS E.G., INCOTERMS 2000, AND ON INTERNATIONAL LETTERS OF CREDIT SUCH AS THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (UCP 600), SHALL BE RECOGNIZED.

IMPORT CLEARANCE AND FORMALITIES


Section 500. EXPORT DECLARATION

All articles exported from the Philippines, whether subject to export duty or not, shall be declared through competent custom office. Export declaration shall be in such form as prescribed by regulations:

> signed by the person making the declaration. > contain the number and marks of packages, or the quantity >if in bulk, nature and correct commodity description of articles contained therein and value thereof.

Section 501. LODGEMENT AND PROCESSING OF EXPORT DECLARATION

Rules and regulations allowing manual and electronic lodgement and processing of export declaration shall be promulgated.

“Transit” is defined as the customs procedure under which goods are transported under customs control from one customs office to another or to a free zone. (Sec.102, CTMA) “Transshipment” means the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office which is one of both importation and exportation. (Sec. 102, CTMA)

TITLE 6. CUSTOMS TRANSIT AND TRANSSHIPMENT



Section 600. Customs Transit in the Customs Territory

Customs shall allow articles to be transported under customs transit in the customs territory: a. From port of entry to another port of entry for exit point for outright

exportation;

b. From port of entry to another port of entry/inland customs office;

c. From inland customs office to a port of entry as exit point for outright exportation;

d. From one port of entry/inland customs office to another port of entry/inland customs office.

• Articles being carried under customs transit shall not be subject to the payment of duties and taxes, provided the conditions laid down by customs are complied with and any security and/or insurance required has been furnished.


(Formalities at the office of departure)

• Any commercial or transport document setting out clearly the necessary particulars shall be accepted as the descriptive part of the goods declaration for customs transit and this acceptance shall be noted on the document.


(Sealing and identification of consignments) The customs shall accept as the goods declaration for customs transit any commercial or transport document for the consignment concerned which meets all the customs requirements. This acceptance shall be noted on the document. Customs at the office of departure shall take all necessary action to enable the office of destination to identify the consignment and to detect any unauthorized interference. Transfer of articles from one means of transport to another shall be allowed without customs authorization provided that any customs seals or fastenings are not broken or interfered with. Failure to follow itinerary or to comply with a prescribed time limit should not entail the collection of any duties and taxes potentially chargeable, provided the customs are satisfied that all other requirements have been met.


Sec. 603. CUSTOMS TRANSHIPMENT Goods admitted for transshipment shall not be subject to the payment of duties and taxes provided conditions laid down by the customs are complied with. Any commercial or transport document setting out clearly the necessary particulars shall be accepted as the descriptive part of the goods declaration for transshipment and this acceptance shall be noted on the document. Exportation of goods declared for transshipment shall be made within 30 days from arrival of carrier from the foreign territory, subject to extension for valid reasons and upon approval of the commissioner of customs.


CHAPTER 2. CUSTOMS BONDED WAREHOUSE Sec. 802. Types of warehouses.

INDUSTRY-SPECIFIC CUSTOMS BONDED WAREHOUSE

BONDED WAREHOUSES Common CUSTOMS BONDED

WAREHOUSE CONTAINER YARD/CONTAINER FREIGHT

STATION


(PEZA ZONES AND FREEPORT ZONES) Section. 813. Free Zones Unless otherwise provided by law, existing free zones and those which may hereinafter be established or created by law shall not be subject to duty and tax. Entry into such free zones, whether directly or through the customs territory, shall be covered by the necessary Transit Permit and withdrawal from free zones into the customs territory shall be covered by the necessary Goods Declaration for consumption or warehousing. Transfer of articles from one free zone into another free zone shall likewise be covered by the necessary transit permit.

FREE ZONES


TITLE 9.DRAWBACK AND REFUND

Section 901. Prescription of Drawback claim All claims and application for drawback shall prescribe if the claim is not filed within one year from date of importation in case of the importation on fuel for propulsion of vessels and petroleum oils and oils obtained from bituminous minerals crude for electric power and for the manufacture of city gas and within one year from date of exportation of articles made from imported materials.


Title 17. TARIFF ADMINISTRATION AND POLICY Section 1711. Tariff nomenclature and rates of export duty The president shall issue an executive order prescribing the Tariff Sections, Chapters, headings and subheading and the rate of EXPORT duty based on the harmonized system, the AHTN and other International Agreement, and consistent with section 1608 of this act. The president upon recommendation of NEDA may subject any of the EXPORT products to ANY RATE OF EXPORT DUTY. In the exercise of this authority the president shall take into account:

Policy of encouraging domestic processing Prevailing prices of export products in the world market Advantages obtained by export products form international agreements

to which Philippines is signatory; The preferential treatment granted to our export products by foreign

governments; and Need to meet domestic consumption requirements.

CTMA Provisions amending TCCP

Sec. 132. Prohibited Importations and Exportations Sec. 211. Jurisdiction of the Collector over Articles Sec. 402 Entry of Article in Part for Consumption and in part for warehousing Sec. 411. Conditions for examination Sec. 601 Bonding of carrier Sec. 604 Articles Entered for Outright Exportation Sec. 800 Conditionally Free Importation Sec. 808 Period of Storage in Bonded Warehouse Sec. 908 Investigation Required in Case of Abatements and Refunds Sec. 1001. Place where authority may be exercised Sec. 1523. Unlawful Importation and Exportation


TCCP CTMA

SEC. 101. Prohibited Importations. The importation into the Philippines of the following articles is prohibited 1.Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, and parts thereof, except when authorized by law.

10.Opium pipes and parts thereof, of whatever material.

All other articles and parts thereof, the importation o f which i s prohibited by law o r rules and regulations issued by competent authority. (As amended by Presidential Decree No. 34)

SEC. 132. Prohibited Importations AND EXPORTATIONS. The importation into AND EXPORTATION FROM the Philippines of the following articles ARE prohibited: (a)Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, and parts thereof, except when authorized by law; (j) Opium pipes and parts thereof, of whatever material; (k) INFRINGING GOODS AS DEFINED UNDER THE INTELLECTUAL PROPERTY CODE AND RELATED LAWS; AND (I) All other articles and parts thereof, the importation AND EXPORTATION of which is prohibited by law or rules and regulations issued by competent authority, AND NTERNATIONAL AGREEMENTS TO WHICH THE PHILIPPINES IS SIGNATORY. THE PROHIBITION TO IMPORT OR EXPORT ARTICLES AS DEFINED HEREIN SHALL INCLUDE THOSE IN TRANSIT.

TCCP CTMA

SEC. 1207. Jurisdiction of Collector Over

Articles of Prohibited Importation, -

Where articles are of prohibited

importation or subject to importation only

upon conditions prescribed by law, it

shall be the duty of the Collector to

exercise such jurisdiction in respect

thereto as will prevent importation or

otherwise secure compliance with all

legal requirements.

Sec. 211 Jurisdiction of Collector Over

Articles of Prohibited Importation and

Exportation

Where articles are of prohibited

importation or EXPORTATION or subject

to importation or EXPORTATION only

upon conditions prescribed by law, it

shall be the duty of the Collector to

exercise such jurisdiction in respect

thereto as will prevent importation or

EXPORTATION or otherwise secure

compliance with all legal requirements.

TCCP CTMA

SEC. 1303. Entry of Article in Part for Consumption and in

Part for Warehousing.-

Import entries of articles covered by one bill of lading may

be made simultaneously for both consumption and

warehousing. Where an intent to export the articles is

shown by the bill of lading and invoice, the whole or a part

of a bill of lading not less than one package ) may be

entered for warehousing and immediate exportation. Articles

received at any port from another port in the on any entry

for immediate transportation entered at the port of delivery

either for consumption or warehousing.

SEC. 402. Entry of Article in Part for Consumption and in

Part for Warehousing.

IMPORT ENTRIES OF ARTICLES COVERED BY ONE

BILL OF LADING OR AIRWAY BILL CONTAINING

ARTICLES IN PART FOR CONSUMPTION AND IN PART

FOR WAREHOUSING MAY BE BOTH ENTERED

SIMULTANEOUSLY AT THE ONE FOR CONSUMPTION

AND THE OTHER FOR WAREHOUSING.

Where an intent to export the articles is shown by the bill of

lading and invoice, the whole or a part of a bill of lading (not

less than one package) may be COVERED BY GOODS

DECLARATION FOR TRANSSHIPMENT. Articles UNDER

CUSTOMS TRANSIT received at any port from another port

in the may be entered at the port of delivery either for

consumption or warehousing.

TCCP CTMA

SEC. 1401. Conditions for Examination the imported articles shall in any case be subject to the regular physical examination when: (1)The government surveyor's seal on the container has been tampered with or broken or the container shows signs of having been opened or having its identity changed; (2)The container is leaking or damaged; (3)The number, weight, and nature of packages indicated in the customs entry declaration and supporting documents differ from that in the manifest; (4)The shipment is covered by alert/hold order issued pursuant to existing orders; (5)The importer disagrees with the findings as contained in the government surveyor's report; or (6)The articles are imported through air freight where the Commissioner or Collector has knowledge that there is a variance between the declared and true quantity, measurement, weight and tariff classification (R.A. 7650, April 06, 1993).

SEC. 411. Conditions for Examination. PHYSICAL EXAMINATION OF THE IMPORTED GOODS AND GOODS FOR EXPORT SHALL BECONDUCTED when: 1) IMPORTED GOODS AND GOODS FOR EXPORT ARE ELECTRONICALLY SELECTED FOR PHYSICAL EXAMINATION; 2) WHEN PHYSICAL EXAMINATION IS NECESSARY TO RESOLVE ISSUES INVOLVING TARIFFCLASSIFICATION, CUSTOMS VALUATION, RULES OF ORIGIN; 3) THE IMPORTED GOODS AND GOODS FOR EXPORT ARE COVERED BY ALERT/HOLD ORDERISSUED BY COMPETENT AUTHORITY; AND 4) DIRECTED BY THE COMMISSIONER OF CUSTOMS ON ACCOUNT OF DEROGATORY INFORMATION. CUSTOMS MAY ADOPT NON-INTRUSIVE INSPECTION BASED ON INTERNATIONALLY ACCEPTED STANDARDS. SUBJECT TO RANDOM CHECKING, POST ENTRY AUDIT, AND UNDER CERTAIN CONDITIONS TO BE PRESCRIBED BY RULES AND REGULATIONS, THE COMMISSIONER OF CUSTOMS MAY EXEMPT FROM EXAMINATION IMPORTATIONS BELONGING TO IMPORTERS ACCREDITED AS AN AUTHORIZED ECONOMIC OPERATOR (AEO) OR UNDER ANY EXISTING TRADE FACILITATION PROGRAM.

TCCP CTMA

SEC. 2102. Bonding of Carrier Transporting Articles

Under the Preceding Section.

A carrier engaged in conveying imported articles

under the preceding section from a port of

importation to other shall give security in the nature

of a general transportation bond, in a sum not less

than ten thousand (P 10,000.00) conditioned that

the carrier shall transport and deliver without delay,

and in accordance with law and regulations, to the

Collector at the port of destination all articles

delivered to such carrier and that all proper charges

and expenses incurred by the customs authorities

or at their instance by reason of -transshipments

shall be duly paid.

SEC. 601. Bonding of Carrier Transporting Articles

Under the Preceding Section.

A carrier engaged in conveying imported articles

FOR TRANSIT under the preceding section from a

port of importation to other ports shall give security

in the nature of a general transportation bond, in a

sum not less than FIFTY THOUSAND

(P50,000.00) conditioned that the carrier shall

transport and deliver without delay, and in

accordance with law and regulations, to the

Collector at the port of destination all articles

delivered to such carrier and that all proper

charges and expenses incurred by the customs

authorities or at their instance by reason of

TRANSFER shall be duly paid.

TCCP CTMA

SEC. 2103. Articles Entered for Immediate

Exportation. –

Where an intent to export the articles is shown by

the bill of lading, invoice, manifest, or other

satisfactory evidence, the whole or a part of a bill

(not less than one package) may be entered for

immediate exportation under bond. The Collector

shall designate the vessel or aircraft in which the

articles are laden constructively as a warehouse to

facilitate the direct transfer of the articles to the

exporting vessel or aircraft.

SEC. 604. Articles Entered for OUTRIGHT

Exportation. Where an intent to export the articles is shown by the

bill of lading, AIRWAY BILL, invoice, manifest, or other

satisfactory evidence, the whole or a part of a bill (not

less than one package) may be entered for immediate

exportation under TRANSSHIPMENT bond. Unless it

shall appear by the bill of lading, AIRWAY BILL,

invoice, manifest, or other satisfactory evidence, that

articles arriving in the are destined for transshipment,

no exportation thereof will be permitted.

Upon the exportation of the articles, and the production

of CERTIFICATE OF INSPECTION AND LOADING of

the same beyond the limits of the , the irrevocable

domestic letter of credit, bank guaranty or bond shall

be released.

CUSTOMS SHALL NOT REQUIRE EVIDENCE,

SUCH AS A CERTIFICATE OF LANDING, OF THE

ARRIVAL OF THE TRANSHIPPED ARTICLES

ABROAD.

TCCP CTMA

SECTION 105. Conditionally-Free Importations. •Bond requirement- one and one half times the ascertained duties, taxes and other charges

x. Articles of easy identification exported from the Philippines for repair and subsequently reimported upon proof satisfactory to the Collector of Customs that such article is not capable of being repaired locally: Provided, That the cost of the repairs made to any such article shall pay rate of duty of thirty percent ad valorem. * Amount of privilege for personal effects P10,000

SEC. 800. Conditionally-Free Importation •Bond requirement – equal to one hundred percent the ascertained duties, taxes and other charges X. Articles of easy identification exported from the Philippines for repair, PROCESSING OR RECONDITIONING and subsequently reimported upon proof satisfactory to the Collector of Customs that such articles is not capable of being repaired, PROCESSED OR RECONDITIONED locally: Provided, That A THIRTY PERCENT AD VALOREM SHALL BE IMPOSED ON the cost of repair, PROCESSING OR RECONDITIONING ON such article. * Amount of privilege for personal effect P50,000

TCCP CTMA

SEC. 1908. Limit to Period of Storage in Bonded

Warehouse. - Articles duly entered for warehousing

may remain in bonded warehouses for a maximum

period of one year from the time of arrival at the port of

entry. Articles not withdrawn at the expiration of the

prescribed period shall be sold at public auction by the

Collector.

SEC. 808. Period of Storage in Bonded Warehouse.

Articles duly entered for warehousing may remain in

bonded warehouses for a MAXIMUM period of one

year from the time of arrival at the port of entry. FOR

PERISHABLE ARTICLES AS DEFINED BY

REGULATION, THE STORAGE PERIOD SHALL BE

THREE (3) MONTHS FROM DATE OF

ARRIVAL,EXTENDIBLE UPON WRITTEN REQUEST

TO ANOTHER THREE (3) MONTHS FOR VALID

REASONS Articles not withdrawn at the expiration of the

prescribed period shall be DEEMED AS ABANDONED

AS PROVIDED UNDER SECTION 1029 OF THIS

ACT. HOWEVER, THE COMMISSIONER OF

CUSTOMS SHALL, IN CONSULTATION WITH THE

SECRETARY OF TRADE AND INDUSTRY,

ESTABLISH A REASONABLE STORAGE PERIOD

LIMIT BEYOND ONE YEAR FOR BONDED

ARTICLES FOR MANUFACTURING FOR EXPORT

THE PROCESSING INTO FINISHED PRODUCTS OF

WHICH REQUIRES A LONGER PERIOD BASED ON

INDUSTRY STANDARD AND PRACTICE, SUBJECT

TO THE APPROVAL OF THE SECRETARY OF

FINANCE.

TCCP CTMA

SEC. 1706. Investigation Required in Case of Abatements and Refunds. The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the import entry: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in bonded public or private warehouses outside customs zone.

SEC. 908. Investigation Required in Case of Abatements and Refunds. The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the GOODS DECLARATION: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in public or private warehouses outside customs zone.

TCCP CTMA

Sec. 1708. Claim for Refund and Mode of Payment. —

All claims for refund of duties shall be made in writing, and

forwarded to the Collector to whom such duties are paid,

who upon receipt of such claim shall verify the same by the

records of his office, and if found to be correct and in

accordance with law, shall certify the same to the

Commissioner with his recommendation together with all

necessary papers and documents. Upon receipt by the

Commissioner of such certified claim he shall cause the

same to be paid if found correct.

SEC. 910. Claim for Refund of Duties and Taxes.

All claims for refund of duties shall be made in writing and

forwarded to the Collector to whom such duties are paid,

who upon receipt of such claim, shall verify the same by the

records of his Office, and if found to be correct and in

accordance with law, shall certify the same to the

Commissioner with his recommendation together with all

necessary papers and documents. Upon receipt by the

Commissioner of such certified claim he shall cause the

same to be paid if found correct. ALL CLAIMS AND

APPLICATION FOR REFUND UNDER THIS CHAPTER

SHALL PRESCRIBE IF THE PROPERLY

ACCOMPLISHED CLAIM IS NOT FILED WITHIN ONE (1)

YEAR FROM DATE OF IMPORTATION.

TCCP CTMA

Sec. 2204. Place Where Authority May Be Exercised. —

Persons acting under authority conferred pursuant to

subsection (e) of the preceding section may exercise their

authority within the limits of the collection district only and in

or upon the particular vessel or aircraft, or in the particular

place, or in respect to the particular article specified in the

appointment. All such appointments shall be in writing, and

the original shall be filed in the customhouse of the district

where made. All other persons exercising the powers hereinabove

conferred may exercise the same at any place within the

jurisdiction of the Bureau of Customs.

SEC. 1001. Place Where Authority May be Exercised.

All persons conferred with powers in the preceding section

may exercise the same at any place within the jurisdiction of

the Bureau of Customs. THE BUREAU OF CUSTOMS ALL

EXERCISE POLICE AUTHORITY IN ALL AREAS

DEFINED IN SECTION 300 OF THIS ACT. PORT

AUTHORITIES SHALL PROVIDE AUTHORIZED CUSTOM OFFICIALS WITH UNHAMPERED ACCESS TO ALL

PREMISES OF THE CUSTOMS ZONE WITHIN THEIR

ADMINISTRATIVE JURISDICTION. THE BUREAU OF CUSTOMS MAY EXERCISE

OVERSIGHT POLICE AUTHORITY IN ECONOMIC OR

FREE PORT ZONE SUBJECT TO PROPER

COORDINATION WITH THE GOVERNING AUTHORITY

OF THE ZONE. FOR THIS PURPOSE, TO ENSURE

CONSISTENCY AND HARMONY IN THE FORMULATION

AND IMPLEMENTATION OF CUSTOMS POLICIES

AFFECTING THE ZONE, THE COMMISSIONER OF

CUSTOMS SHALL SIT AS AN EX-OFICIO MEMBER OF

THE BOARD OF DIRECTORS OF ALL ECONOMIC OR

ZONE AUTHORITIES.

TCCP CTMA

SEC. 3601. Unlawful Importation. - Any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law, shall be guilty of smuggling and shall be punished with: Fine P50-10,000

The penalty of prison may or shall be imposed when the crime of serious physical injuries shall have been committed and the penalty of reclusion perpetua to death shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation

SEC. 1526. Unlawful Importation OR EXPORTATION. Any person who shall fraudulently import or EXPORT OR bring into OR OUT OF the Philippines, or assist in so doing, any article, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law, shall be guilty of smuggling and shall be punished with: Fine P20,000-P500,000 The penalty of imprisonment may or shall be imposed when the crime of serious physical injuries shall have been committed and the penalty of reclusion perpetua to death shall be imposed when the crime of homicide shall have been committed by reason or on the occasion of the unlawful importation. HOWEVER IF THE SMUGGLED ARTICLES IS ANTI SOCIAL GOODS, THEPENALTY IMPOSABLE IS SIX (6) YEARS AND ONE (1) DAY IMPRISONMENT.


CTMA is the answer to a Philippine Modernized Customs, thus it must be passed into law.


Modernization of Customs is not the sole responsibility of the government. It can only be achieved through partnership with the trading community and other relevant sectors.


Thank you

philexport · customs and tariff modernization act 2008 sec. 407. mode and manner of payment; trade...

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