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ection 101. Imported Articles Subject to Duty. — All articles, when imported

from any foreign country into the hilippines, shall be subject to duty upon each

importation, e!en though pre!iously e"ported from the hilippines, e"cept as

otherwise specifically pro!ided for in this #ode or in other laws. chan robles virtual

law library

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#ounter!ailing Duty. — a. $n articles dutiable under this #ode, upon the

production, manufacture or e"port of which any bounty, subsidy or sub!ention is

directly or indirectly granted in the country of origin and%or e"portation, and

the importation of which has been determined by the Secretary, after

in!estigation and report of the #ommission, as li&ely to materially injure an

established industry, or pre!ent or considerably retard the establishment of an

industry in the hilippines, there shall be le!ied a counter!ailing duty e'ual to

the ascertained or estimated amount of such bounty, subsidy or sub!ention(

Provided , )hat the e"ception of any e"ported article from a duty or ta" imposed

on li&e articles when destined for consumption in the country of origin and%ore"portation or the refunding of such duty or ta", shall not be deemed to

constitute a grant of a bounty, subsidy or sub!ention within the meaning of this

section* howe!er, should an article be allowed drawbac& by the country of origin

and%or e"portation, only the ascertained or estimated e"cess of the amount of

the drawbac& o!er the total amount of the duties and%or internal ta"es, if any,

shall constitute a bounty, subsidy or sub!ention.

+ar&ing of Articles. — "cept as hereinafter pro!ided, e!ery article offoreign origin -or its container, as pro!ided in subsection b hereof/imported into the hilippines shall be mar&ed in any official language ofthe hilippines and in a conspicuous place as legibly, indelibly andpermanently as the nature of the article -or container/ will permit in suchmanner as to indicate to an ultimate purchaser in the hilippines thename of the country of origin of the article. )he #ommissioner of#ustoms shall, with the appro!al of the department head, issue rules andregulations to —-1/ Determine the character of words and phrases or abbre!iations thereofwhich shall be acceptable as indicating the country of origin and prescribeany reasonable method of mar&ing, whether by printing, stenciling,stamping, branding, labeling or by any other reasonable method, and a

conspicuous place on the article or container where the mar&ing shallappear*..chan robles virtual law library

-/ e'uire the addition of any other words or symbols which may beappropriate to pre!ent deception or mista&e as to the origin of the articleor as to the origin of any other article with which such imported article isusually combined subse'uent to importation but before deli!ery to anultimate purchaser* and



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-2/ Authori3e the e"ception of any article from the re'uirements ofmar&ing if —-a/ Such article is incapable of being mar&ed*

-b/ Such article cannot be mar&ed prior to shipment to the hilippines

without injury*-c/ Such article cannot be mar&ed prior to shipment to the hilippines,e"cept at an e"pense economically prohibiti!e of its importation*..chan robles virtual law library

-d/ )he mar&ing of a container of such article will reasonably indicate theorigin of such article*.chan robles virtual law library.

-e/ Such article is a crude substance*.chan robles virtual law library.

-f/ Such article is imported for use by the importer and not intended forsale in its imported or any other form*

.chan robles virtual law library. -g/ Such article is to be processed in the hilippines by the importer or for

his account otherwise than for the purpose of concealing the origin ofsuch article and in such manner that any mar& contemplated by thissection would necessarily be obliterated, destroyed or permanentlyconcealed*..chan robles virtual law library

-h/ An ultimate purchaser, by reason of the character of such article or byreason of the circumstance of its importation, must necessarily &now thecountry of origin of such article e!en though it is not mar&ed to indicateits origin*

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-i/ Such article was produced more than twenty years prior to itsimportation into the hilippines* or..chan robles virtual law library

-j/ Such article cannot be mar&ed after importation e"cept at an e"pensewhich is economically prohibiti!e, and the failure to mar& the articlebefore importation was not due to any purpose of the importer, producer,seller or shipper to a!oid compliance with this section.

4le"ible #lause. — a. )he resident, upon in!estigation by the

#ommission and recommendation of the 5ational conomic #ouncil, ishereby empowered to reduce by not more than fifty per cent or toincrease by not more than fi!e times the rates of import duty e"presslyfi"ed by statute -including any necessary change in classification/ when inhis judgment such modification in the rates of import duty is necessary inthe interest of national economy, general welfare and%or nationaldefense. chan robles virtual law library

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b. 6efore any recommendation is submitted to the resident by the#ouncil pursuant to the pro!isions of this section, the #ommission shallconduct an in!estigation in the course of which it shall hold publichearings wherein interested parties shall be afforded reasonableopportunity to be present, to produce e!idence and to be heard. )he

#ommission may also re'uest the !iews and recommendations of anygo!ernment office, agency or instrumentality, and such office, agency orinstrumentality shall cooperate fully with the #ommission.

c. )he resident shall ha!e no authority to transfer articles from the duty7free list to the dutiable list nor from the dutiable list to the duty7free listof the tariff.

d. )he power of the resident to increase or decrease rates of import dutywithin the limits fi"ed in subsection a shall include the authority tomodify the form of duty. In modifying the form of duty the corresponding

ad !alorem or specific e'ui!alents of the duty with respect to importsfrom the principal concerning foreign country for the most recentrepresentation period shall be used as basis.

e. )he #ommissioner of #ustoms shall regularly furnish to the#ommission a copy each of all customs import entries containing e!erypertinent information appearing in the collectors8 li'uidated duplicates,including the consular in!oice and%or the commercial in!oice. )he#ommission or its duly authori3ed agents shall ha!e access to and theright to copy all the customs import entries and other documentsappended thereto as finally in the 9eneral Auditing $ffice.

f. )he #ommission is authori3ed to adopt such reasonable procedure,rules and regulations as it may deem necessary to carry out thepro!isions of this section.

g. Any order issued by the resident pursuant to the pro!isions of thissection shall ta&e effect thirty days after its issuance.

h. )he pro!isions of this section shall not apply to any article theimportation of which into the hilippines is or may be go!erned bySection :0 of this #ode.

i. )he authority herein granted to the resident shall be e"ercised onlywhen #ongress is not in session.

hief $fficials of the )ariff #ommission. — )he )ariff #ommission shall be under a

chief and assistant chief to be &nown as #ommissioner and Assistant

#ommissioner, and who shall be appointed by the resident with the consent of



the #ommission on Appointments. )hey shall hold office during good beha!ior

unless sooner remo!ed in accordance with law.

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Section @01. #hief $fficials of 6ureau of #ustoms. — )he 6ureau of #ustoms shall ha!e one chief and one assistant chief, to be &nownrespecti!ely at the #ommissioner -hereinafter &nown as the"Commissioner" / and Assistant #ommissioner of #ustoms, who shall eachrecei!e an annual compensation in accordance with the rates prescribed

by e"isting laws. )he Assistant #ommissioner of #ustoms shall beappointed by the proper department head.chan robles virtual law library

Sec. @0. 4unctions of the 6ureau. — )he general duties, powers and jurisdiction of the bureau shall include(a. )he assessment and collection of the lawful re!enues from importedarticles and all other dues, fees, charges, fines and penalties accruingunder the tariff and customs laws.chan robles virtual law library

b. )he pre!ention and suppression of smuggling and other frauds upon thecustoms.

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c. )he super!ision and control o!er the entrance and clearance of !esselsand aircraft engaged in foreign commerce.

d. )he general super!ision, control and regulation of !essels engaged inthe carrying of passengers and freight or in towage in coastwise trade andin the bays and ri!ers of the hilippines.

e. )he prohibition and suppression of unnecessary noises, such ase"plosion of gasoline engines, the e"cessi!e blowing of whistles or sirens,and other needless and disturbing sounds made by water craft in the ports

of the hilippines or in parts of ri!ers included in such ports.

f. )he e"clusion, if the conditions of traffic should at any time so re'uire,of !essels of more than one hundred and fifty tons from entering, berthingor mooring in the asig i!er.

g. )he admeasurement, registration, documenting and licensing of !esselsbuilt or owned in the hilippines, the recording of sales, transfers and



encumbrances of such !essels, and the performance of all the dutiespertaining to marine registry.chan robles virtual law library

h. )he inspection of hilippine !essels, and super!ision o!er the safetyand sanitation of such !essels.chan robles virtual law library

i. )he enforcement of the lawful 'uarantine regulations for !esselsentering hilippine ports.

j. )he enforcement of the tariff and customs laws and all other laws, rulesand regulations relating to the tariff and customs administration.

&. )he licensing of marine officers who ha!e 'ualified in the e"aminationre'uired by law to be carried on hilippine !essels, the determination of the 'ualifications of pilots, the regulation of this ser!ice, and the fi"ing of the fees which they may charge.

l. )he super!ision and control o!er the handling of foreign mails arri!ingin the hilippines, for the purpose of the collection of the lawful duty ondutiable articles thus imported and the pre!ention of smuggling throughthe medium of such mails.

Sec. @02. )erritorial ?urisdiction. — 4or the due and effecti!e e"ercise of the powers conferred by law and to the e"tent re'uisite therefor, saidbureau shall ha!e the right of super!ision and police authority o!er allseas within the jurisdiction of the hilippines and o!er all coasts, ports,airports, harbors, bays, ri!ers and inland waters na!igable from the sea.chan robles virtual law library

hen a !essel becomes subject to sei3ure by reason of an act done inhilippine waters in !iolation of the tariff and customs laws, a pursuit of such !essel begun within the jurisdictional waters may continue beyondthe maritime 3one, and the !essel may be sei3ed on the high sea.Imported articles which may be subject to sei3ure for !iolation of thetariff and customs laws may be pursued in their transportation in thehilippines by land, water or air and such jurisdiction e"erted o!er it atany place therein as may be necessary for the due enforcement of thelaw.Sec. @0:. ?urisdiction o!er remises =sed for #ustoms urposes. — )he6ureau of #ustoms shall, for customs purposes, ha!e e"clusi!e control,

direction and management of custom7houses, warehouses, offices,whar!es, and other premises in the respecti!e ports of entry, in all caseswithout prejudice to the general police powers of the city or municipalitywherein such premises are situated.chan robles vichan robles virtual law libraryrtual law library

Sec. @0B. nforcement of ort egulation of 6ureau of Cuarantine. — #ustoms officials and employees shall cooperate with the 'uarantineauthorities in the enforcement of the port 'uarantine regulations



promulgated by the 6ureau of Cuarantine and shall gi!e effect to the samein so far as they are connected with matters of shipping and na!igation.chan robles virtual law library

Sec. @0@. ower of the resident to Subject remises to ?urisdiction of 6ureau of #ustoms. — hen any public wharf, landing place, street or

land, not pre!iously under the jurisdiction of the 6ureau of #ustoms, inany port of entry, is necessary or desirable for any proper customspurpose, the resident of the hilippines may, by e"ecuti!e order, declaresuch premises to be under the jurisdiction of the 6ureau of #ustoms, andthereafter the authority of such 6ureau in respect thereto shall be fullyeffecti!e.

Sec. @0. Annual eport of #ommissioner. — )he annual report of the#ommissioner shall, among other things, contain a compilation of the -a/!olume and !alue of articles imported into the hilippines and thecorresponding customs duties assessed and collected thereon itemi3ed in

accordance with the tariff classification pro!ided in this #ode and -b/!olume and !alue of articles e"ported from the hilippines for thepreceding year.

Sec. @0E. #ommissioner to +a&e ules and egulations. — )he#ommissioner shall, subject to the appro!al of the department head,ma&e all rules and regulations necessary to enforce the pro!isions of this#ode.chan robles virtual law library

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chan robles virtual law librarySec. 01. #ollection Districts and orts of ntry thereof . — 4oradministrati!e purposes, the hilippines shall be di!ided into as manycollection districts as there are at present e"isting, the respecti!e limitsof which may be changed from time to time by the #ommissioner, uponthe appro!al of the department head. )he principal ports of entry for therespecti!e collection districts shall be +anila, Sual, )abaco, #ebu,ulupandan, Sia7in, Iloilo, Da!ao, ;egaspi, >amboanga, ?olo, Aparri, ?oseanganiban, #agayan, #agayan, )acloban, San 4ernando, <inigaran,Dumaguete #ity and 6atangas.chan robles virtual law library

Sec. 0. ower of the resident to $pen and #lose Subports. — Subportsof entry may be opened or closed by e"ecuti!e order, in the discretion of the resident of the hilippines. hen a subport is closed, its e"istingpersonnel shall be reassigned to other duties by the #ommissioner subjectto the appro!al of the department head.chan robles virtual law library

Sec. 02. #ollector of #ustoms at ort of ntry. — At each principal portof entry there shall be a #ollector of #ustoms -hereinafter &nown as the



"Collector" / who shall be responsible to the #ommissioner, and who shallbe the official head of the customs ser!ice in his port and district. )he#ollector shall ha!e jurisdiction o!er all matters arising from theenforcement of tariff and customs laws within his collection district(ro!ided, howe!er, )hat the #ommissioner shall ha!e the authority to

re!iew any such action upon appeal as pro!ided in section two thousandthree hundred and thirteen of this #ode. 5o appointment to any positionunder the #ollector shall be made without the recommendation of the#ollector concerned.

Sec. 0:. Seal of #ollector of #ustoms. — In the office of the #ollector of a collection district there shall be &ept a seal of such design as the#ommissioner shall describe, with the appro!al of the department head,with which shall be sealed all documents and records re'uiringauthentication in such office. chan robles virtual law library

Sec. 0B. Authority of Assistant or Deputy #ollectors of #ustoms. — Anassistant collector at a principal port of entry may, in the name of the#ollector and subject to his super!ision and control, perform anyparticular act which might be done by the #ollector himself* at subports,a deputy collector may, in his own name, e"ercise the general powers of acollector, subject to the super!ision and control of the #ollector of theport.

Sec. 0@. Appointment of Special Deputies with ;imited owers. — #ollectors may, with the appro!al of the #ommissioner, appoint fromtheir force such number of special deputies as may be necessary for the

proper conduct of the public business, with authority to sign suchdocuments and perform such ser!ice as may be specified in writing.

Sec. 0. Succession of Assistant or Deputy #ollector to osition of Acting #ollector. — In the absence or disability of a #ollector at any portor in case of a !acancy in his office, the temporary discharge of his dutiesshall de!ol!e upon the assistant or deputy collector of the port. here noassistant or deputy collector is a!ailable, an official to ser!e in suchcontingency may be designated in writing by the #ollector from his ownforce. )he #ollector ma&ing such designation shall report the samewithout delay to the #ommissioner and the Auditor 9eneral, forwarding to

them the signature of the person so designated.

Sec. 0E. Designation of $fficial as #ustoms Inspector. — At a coastwiseport where no customs official or employee is regularly stationed, the#ommissioner may designate any national, pro!incial or municipal officialof the port to act as an inspector of customs for the purpose of enforcingthe laws and regulations of the 6ureau of #ustoms in the particular port*



but all such designations shall be made with the consent of the properdepartment head of the official so designated.

Sec. 0G. Authority of #ollector to emit Duties. — A #ollector shall ha!ediscretionary authority to remit the assessment and collection of customs

duties, ta"es and other charges when the aggregate amount of suchduties, ta"es and other charges is less than ten pesos, and he maydispense with the sei3ure of articles of less than ten pesos in !alue e"ceptin cases of prohibited importations or the habitual or intentional !iolationof the tariff and customs laws.

Sec. 10. ecords to be &ept by #ustoms $fficials. — #ollectors, assistantcollectors, deputy collectors, sur!eyors, and other customs officials actingin such capacities are re'uired to &eep true, correct and permanentrecords of their official transactions, to submit the same to the inspectionof authori3ed officials at all times, and to turn o!er all records and official

papers to their successors or other authori3ed officials. chan robles virtual lawlibrary

Sec. 11. ort egulation. — A #ollector may prescribe localadministrati!e regulations, not inconsistent with law or the generalbureau regulations, for the go!ernment of his port or district, the same tobe effecti!e upon appro!al by the #ommissioner.

Sec. 1. eports of #ollector to #ommissioner. — A #ollector shall ma&ereport to the #ommissioner from time to time concerning prospecti!e ornewly begun litigation in his district touching matters relating to the

customs ser!ice* and he shall, in such form and detail as shall be re'uiredby the #ommissioner, ma&e regular monthly reports of all transactions inhis port and district.

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Section 01. $bstruction of #ustoms remises. — 5o person shallobstruct a customhouse, warehouse, office, wharf, street or otherpremises under the control of the 6ureau of #ustoms, or any of theapproaches to such house or premises.chan robles virtual law library



Sec. 0. Special Sur!eillance for rotection of #ustoms e!enue andre!ention of Smuggling. — In order to pre!ent smuggling and to securethe collection of the legal duties, ta"es and other charges, the customsser!ice shall e"ercise sur!eillance o!er the coast, beginning when a !esselor aircraft enters hilippine territory and concluding when the article

imported therein has been legally passed through the customhouse.chan robles virtual law library

Sec. 02. ersons <a!ing olice Authority. — 4or the enforcement of thecustoms and tariff laws, the following persons are authori3ed to effectsearches, sei3ures and arrests conformably with the pro!isions of saidlaws(a. $fficials of the 6ureau of #ustoms, collectors, assistant collectors,deputy collectors, sur!eyors, security and secret7ser!ice agents,inspectors, port patrol officers and guards of the 6ureau of #ustoms.chan robles virtual law library

b. $fficers of the hilippine 5a!y when authori3ed by the #ommissioner.chan robles virtual law library

c. Any person especially authori3ed in writing by the #ommissioner.

d. $fficers generally empowered by law to effect arrests and e"ecuteprocesses of courts, when acting under direction of the #ollector.

e. Any person especially authori3ed by a #ollector, subject to therestrictions stated in the ne"t succeeding section.

ersons e"ercising the powers hereinabo!e conferred shall, in the e"ercisethereof, ha!e the same authority, be entitled to the proper protection,and shall be go!erned by the same law, not inconsistent with the

pro!isions of this section, as other officers e"ercising police authority ingeneral.chan robles virtual law library

Sec. 0:. lace here Authority +ay 6e "ercised. — ersons actingunder authority conferred pursuant to subsection -e/ of the precedingsection may e"ercise their authority within the limits of the collectiondistrict only and in or upon the particular !essel or aircraft, or in theparticular place, or in respect to the particular article specified in theappointment. All such appointments shall be in writing, and the originalshall be filed in the customhouse of the district where made.chan robles virtual law library

All other persons e"ercising the powers hereinabo!e conferred maye"ercise the same at any place within the jurisdiction of the 6ureau of #ustoms.

Sec. 0B. "ercise of ower of Sei3ure and Arrest. — It shall be withinthe power of a customs official or person authori3ed as aforesaid, and itshall be his duty, to ma&e sei3ure of any !essel, aircraft, cargo, articles,animal or other mo!able property when the same is subject to forfeiture



or liable for any fine imposed under customs and tariff laws, and also toarrest any person subject to arrest for !iolation of any customs and tariff laws, such power to be e"ercised in conformity with the law and thepro!isions of this #ode.

Sec. 0@. Duty of $fficer or $fficial to Disclose $fficial #haracter. — Itshall be the duty of any person e"ercising authority as aforesaid, uponbeing 'uestioned at the time of the e"ercise thereof, to ma&e &nown hisofficial character as an officer or official of the 9o!ernment, and if hisauthority is deri!ed from special authori3ation in writing to e"hibit thesame for inspection, if demanded.

Sec. 0. Authority to e'uire Assistance. — Any person e"ercisingpolice authority under the customs and tariff laws may demand assistanceof any police officer when such assistance shall be necessary to effect anysearch, sei3ure or arrest which may be lawfully made or attempted by

him. It shall be the duty of any police officer upon whom such re'uisitionis made to gi!e such lawful assistance in the matter as may be re'uired.

Sec. 0E. ight of olice $fficer to nter Inclosure. — 4or the moreeffecti!e discharge of his official duties, any person e"ercising the powersherein conferred, may at anytime enter, pass through, or search any landor inclosure or any warehouse, store or other building, not being adwelling house. chan robles virtual law library

A warehouse, store or other building or inclosure used for the &eeping of storage of articles does not become a dwelling house within the meaning

hereof merely by reason of the fact that a person employed as watchmanli!es in the place, nor will the fact that his family stays there with himalter the case.

Sec. 0G. Search of Dwelling <ouse. — A dwelling house may be enteredand searched only upon warrant issued by a judge or justice of the peace,upon sworn application showing probable case and particularly describingthe place to be searched and person or thing to be sei3ed.

Sec. 10. ight to Search Hessels or Aircrafts and ersons or Articles#on!eyed )herein. — It shall be lawful for any official or person e"ercising

police authority under the pro!isions of this #ode to go abroad any !esselor aircraft within the limits of any collection to go aboard any !essel oraircraft within the limits of any collection district, and to inspect, searchand e"amine said !essel or aircraft and any trun&, pac&age, bo" oren!elope on board, and to search any person on board the said !essel oraircraft and to this end to hail and stop such !essel or aircraft if underway, to use all necessary force to compel compliance* and if it shallappear that any breach or !iolation of the customs and tariff laws of the



hilippines has been committed, whereby or in conse'uence of whichsuch !essels or aircrafts, or the article, or any part thereof, on board of orimported by such !essel or aircraft, is liable to forfeiture, to ma&e sei3ureof the same or any part thereof.

)he power of search hereinabo!e gi!en shall e"tend to the remo!al of anyfalse bottom, partition, bul&head or other obstruction, so far as may benecessary to enable the officer to disco!er whether any dutiable orforfeitable articles may be concealed therein.

5o proceeding herein shall gi!e rise to any claim for the damage therebycaused to article or !essel or aircraft.

Sec. 11. ight to Search Hehicles, 6easts and ersons. — It shall also belawful for a person e"ercising authority as aforesaid to open and e"amineany bo", trun&, en!elope or other container, where!er found where he has

reasonable cause to suspect the presence therein of dutiable or prohibitedarticle or articles introduced into the hilippines contrary to law, andli&ewise to stop, search and e"amine any !ehicle, beast or personreasonably suspected of holding or con!eying such article asaforesaid. chan robles virtual law library

Sec. 1. Search of ersons Arri!ing 4rom 4oreign #ountries. — Allpersons coming into the hilippines from foreign countries shall be liableto detention and search by the customs authorities under suchregulations as may be prescribed relati!e thereto.

4emale inspectors may be employed for the e"amination and search of persons of their own se".chan robles virtual law library

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Sec. 201. arrant for Detention of roperty — 6ond. — =pon ma&ing anysei3ure, the #ollector shall issue a warrant for the detention of theproperty* and if the owner or importer desires to secure the release of theproperty for legitimate use, the #ollector may surrender it upon the filingof a sufficient bond, in an amount to be fi"ed by him, conditioned for the

payment of the appraised !alue of the article and%or any fine, e"pensesand costs which may be adjudged in the case( Provided, )hat articles theimportation of which is prohibited by law shall not be released underbond.chan robles virtual law library

Sec. 20. eport of Sei3ure )o #ommissioner and Auditor. — hen asei3ure is made for any cause, the #ollector of the district wherein the



sei3ure is effected shall immediately ma&e report thereof to the#ommissioner and to the Auditor 9eneral.chan robles virtual law library

Sec. 202. 5otification to $wner or Importer. — )he #ollector shall gi!ethe owner or importer of the property or his agent a written notice of the

sei3ure and shall gi!e him an opportunity to be heard in reference to thedelin'uency which was the occasion of such sei3ure.

4or the purpose of gi!ing such notice and of all other proceedings in thematter of such sei3ure, the importer, consignee or person holding the billof lading shall be deemed to be the owner of the article included in thebill.

4or the same purpose, agent shall be deemed to include not only anyagent in fact of the owner of the sei3ed property but also any personha!ing responsible possession of the property at the -missing/ of the

sei3ure, if the owner or his agent in fact is un&nown or cannot be reached.

Sec. 20:. 5otification to =n&nown $wner. — 5otice to an un&nownowner shall be effected by posting a notice for fifteen days in the publiccorridor of the customhouse of the district in which the sei3ure wasmade, and, in the discretion of the #ommissioner, by publication in anewspaper or by such other means as he shall consider desirable.

Sec. 20B. Description and Appraisal and #lassification of Sei3edroperty. — )he #ollector shall also cause a list and particular descriptionof the property sei3ed to be prepared and an appraisement or

classification of the same at its wholesale !alue in the local mar&et in theusual wholesale 'uantities to be made by at least two appraising officials,if there are such officials at or near the place of sei3ure* in the absence of such officials, then by two competent and disinterested citi3ens of thehilippines, to be selected by him for that purpose, residing at or near theplace of sei3ure, which list and appraisement shall be properly attested toby such #ollector and the persons ma&ing the appraisal.

Sec. 20@. roceedings in #ase of roperty 6elonging to =n&nown arties. — If, within fifteen days after the notification prescribed in sectiontwenty7three hundred and four of this #ode, no owner or agent can be

found or appears before the #ollector, the latter shall declare the propertyforfeited to the go!ernment to be sold at auction in accordance withlaw. chan robles virtual law library

Sec. 20. Settlement of #ase by ayment of 4ine or edemption of 4orfeited roperty. — If, in any sei3ure case, the owner or agent shall,while the case is yet before the #ollector of the district of sei3ure, pay tosuch #ollector the fine imposed by him or, in case of forfeiture, shall pay



the appraised !alue of the property, or, if after appeal of the case, he shallpay to the #ommissioner the amount of the fine as finally determined byhim, or, in case of forfeiture, shall pay the appraised !alue of theproperty, such property shall be forthwith surrendered, and all liabilitywhich may or might attach to the property by !irtue of the offense which

was the occasion of the sei3ure and all liability which might ha!e beenincurred under any bond gi!en by the owner or agent in respect to suchproperty shall thereupon be deemed to be discharged.

edemption of forfeited property shall not be allowed in any case wherethe importation is absolutely prohibited or where the surrender of theproperty to the person offering to redeem the same would be contrary tolaw.

Sec. 20E. rotest and ayment upon rotest in #i!il +atters. — hen aruling or decision of the #ollector is made whereby liability for duties,

fees, or other money charge is determined, e"cept the fi"ing of fines insei3ure cases, the party ad!ersely affected may protest such ruling ordecision by presenting to the #ollector at the time when payment of theamount claimed to be due the 9o!ernment is made, or within thirty daysthereafter, a written protest setting forth his objections to the ruling ordecision in 'uestion, together with the reasons therefor. 5o protest shallbe considered unless payment of the amount due after final li'uidationhas first been made.

Sec. 20G. rotest "clusi!e emedy in rotestable #ase. — In all casessubject to protest, the interested party who desires to ha!e the action of

the #ollector re!iewed, shall ma&e a protest, otherwise, the action of the#ollector shall be final and conclusi!e against him, e"cept as to matterscorrectible for manifest error in the manner prescribed in section onethousand se!en hundred and se!en hereof.

Sec. 210. 4orm and Scope of rotest. — !ery protest shall be filed inaccordance with the prescribed rules and regulations promulgated underthis section and shall point out the particular decision or ruling of the#ollector to which e"ception is ta&en or objection made, and shallindicate with reasonable precision the particular ground or grounds uponwhich the protesting party bases his claim for relief.

)he scope of a protest shall be limited to the subject matter of a singleadjustment or other independent transaction* but any number of issuemay be raised in a protest with reference to the particular item or itemsconstituting the subject matter of the protest.



Single adjustment, as hereinabo!e used, refers to the entire content of one li'uidation, including all duties, fees, surcharges or fines incidentthereto. chan robles virtual law library

Sec. 211. Samples to be 4urnished by rotesting arties. — If the nature

of the articles permit, importers filing protests in!ol!ing 'uestions of factmust, upon demand, supply the #ollector with samples of the articleswhich are the subject matter of the protests. Such samples shall be!erified by the custom official who made the classification against whichthe protest are filed.

Sec. 21. Decision or Action by #ollector in rotest and Sei3ure #ases. — hen a protest in proper form is presented in a case where protest inre'uired, the #ollector shall ree"amine the matter thus presented, and if the protest is sustained, in whole or in part, he shall enter the appropriateorder, the entry reli'uidated if necessary.

In sei3ure cases, the #ollector, after a hearing, shall in writing ma&e adeclaration of forfeiture or fi" the amount of the fine or ta&e such otheraction as may be proper.

Sec. 212. e!iew by #ommissioner. — )he person aggrie!ed by thedecision or action of the #ollector in any matter presented upon protestor by his action in any case of sei3ure may, within fifteen days afternotification in writing by the #ollector of his action or decision, gi!ewritten notice to the #ollector of his desire to ha!e the matter re!iewedby the #ommissioner. )hereupon the #ollector shall forthwith transmit all

the records of the proceedings to the #ommissioner, who shall appro!e,modify or re!erse the action or decision of the #ollector and ta&e suchsteps and ma&e such orders as may be necessary to gi!e effect to hisdecision.

Sec. 21:. 5otice of Decision of #ommissioner. — 5otice of the decisionof the #ommissioner shall be gi!en to the party by whom the case wasbrought before him for re!iew, and in sei3ure cases such notice shall beeffected by personal ser!ice if practicable.

Sec. 21B. Super!isory Authority of #ommissioner And of Department

<ead in #ertain #ases. — If in any case in!ol!ing the assessment of dutiesthe importer shall fail to protest the ruling of the #ollector, and the#ommissioner shall be of the opinion that the ruling was erroneous andunfa!orable to the 9o!ernment, the latter may order a reli'uidation* andif the ruling of the #ommissioner in any unprotested case should, in theopinion of the department head, be erroneous and unfa!orable to the9o!ernment, the department head may re'uire the #ommissioner toorder a reli'uidation.



"cept as in the preceding paragraph pro!ided, the super!isory authorityof the department head o!er the 6ureau of #ustoms shall not e"tend tothe administrati!e re!iew of the ruling of the #ommissioner in mattersappealed to the #ourt of )a" Appeals.

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Sec. :01. Super!ision and #ontrol o!er ?udicial roceedings. — In theabsence of special pro!ision, judicial action and proceedings instituted onbehalf of the 9o!ernment pursuant to the pro!isions of this #ode shall besubject to the super!ision and control of the #ommissioner.chan robles virtual law library

Sec. :0. e!iew by #ourt of )a" Appeals. — )he party aggrie!ed by aruling of the #ommissioner in any matter brought before him uponprotest or by his action or ruling in any case of sei3ure may appeal to the#ourt of )a" Appeals, in the manner and within the period prescribed bylaw and regulations.chan robles virtual law library

=nless an appeal is made to the #ourt of )a" Appeals in the manner andwithin the period prescribed by laws and regulations, the action or rulingof the #ommissioner shall be final and conclusi!e.chan robles virtual law library

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Sec. B01. 4ailure to ay ;i'uidated #harges. — 4or failure to pay the

amount of li'uidated duties, ta"es and other charges of a li'uidationwithin ten wor&ing days after the notice of li'uidation shall ha!e beenpublicly posted in the customhouse, a surcharge of fi!e per centum of thetotal amount or balance found upon li'uidation shall be added thereto andcollected therewith. chan robles virtual law library

Sec. B0. 4ailure to Supply In!oice. — hen an entry of articles !aluedat more than fi!e hundred pesos is permitted by the #ollector to beeffected upon commercial in!oice signed by the manufacturer, seller orshipper, the #ollector instead of re'uiring a bond for the subse'uentproduction of the consular in!oice, may, if the importer prefers, impose a

surcharge of not less than twenty7fi!e pesos nor more than an amounte'ual to fifty per centum of the duties due upon the importation.chan robles virtual law library

Sec. B02. =nder!aluation and +isdeclaration in ntry. — hen the !alueof the imported articles shall be so declared and entered that the duties,based on the declaration of the importer on the face of the entry, wouldbe less by twenty per centum than should be legally collected, or whenthe dutiable weight measurement or 'uantity of imported articles is found



upon e"amination to e"ceed by ten per centum or more, the enteredweight, measurement or 'uantity, a surcharge may, in the discretion of the #ollector be collected from the importer in an amount not less thanthe difference between the full duty and the duty based upon thedeclaration of the importer, nor more than fi!e times of such difference(

Provided, )hat in cases where the #ollector decides to wai!e imposition of any surcharge in e"cess of one hundred pesos in any entry, his actionshall be subject to re!iew by the #ommissioner.

Sec. B0:. 4ailure or efusal of arty to 9i!e !idence or SubmitDocuments for "amination. — hen the owner, importer or consignee of any imported articles, or the agent of either, fails or refuses, upon lawfuldemand in writing by any customs official to appear, ma&e oath or submithimself to e"amination, or to answer any material 'uestion or refuses toproduce records, accounts or in!oices in his possession pertaining to the!alue, classification or disposition of the article in 'uestion and deemed

material in appraising the same, the #ollector shall assess a surcharge of twenty per centum ad !alorem on the article which is the subject of theimportation.

Sec. B0B. 4ailure to Declare 6aggage. — hene!er any dutiable article isfound in the baggage of any person arri!ing within the hilippines whichis not included in the baggage declaration, such article shall be sei3ed andthe person in whose baggage it is found may obtain release of such article,if not imported contrary to any law upon payment of treble the appraised!alue of such article plus all duties, ta"es and other charges due thereonunless it shall be established to the satisfaction of the #ollector that the

failure to mention or declare said dutiable article was without fraud.

5othing in this section shall preclude the bringing of criminal actionagainst the offender.

Sec. B0@. 6reach of 6ond. — =pon breach of a bond re'uired to be filedunder the tariff and customs laws, the #ollector subject to the appro!al of the #ommissioner, may accept in satisfaction thereof a smaller sum thanthat mentioned in the penalty clause of the bond, but in no case less thanthe amount necessary to indemnify the 9o!ernment for the damageoccasioned by such breach.

Sec. B0. =nlawful 5a!igation of =nregistered Hessel. — hen any !esselis used or na!igated in hilippine waters without ha!ing been first dulyregistered in the 6ureau of #ustoms, or application therefor made asre'uired by law, such !essel shall be fined in a sum not less than fiftypesos nor more than one thousand pesos.



Sec. B1B. =nlawful 6oarding or ;ea!ing of Hessel or Aircraft. — If uponarri!al at a hilippine port, any master of a !essel or pilot in command of an aircraft engaged in a foreign trade permits any person to board or lea!ethe !essel or aircraft without the permission of the customs official incharge, such !essel or aircraft shall be fined in a sum not e"ceeding one

thousand pesos.

Sec. B1@. 4ailure to Deli!er or ecei!e +ail. — If the master of a !esselor pilot in command of an aircraft arri!ing at a hilippine port fails orrefuses to deli!er to the postmaster of the nearest post office, as re'uiredby law or contract, all mail matter on board such !essel or aircraft anddestined for the particular port, the !essel or aircraft shall be fined in asum not e"ceeding one thousand pesos.

hen any !essel or aircraft which is re'uired by law or contract to carrymail matter departs from a port or place where mail should be recei!ed,

without gi!ing the postmaster or other postal official a reasonableopportunity to deli!er to the !essel or aircraft of its proper officer oragent, any mail matter addressed to or destined for the port or place towhich the !essel or aircraft is bound, such !essel or aircraft shall be finedin a sum not e"ceeding one thousand pesos.

Sec. B1. =nlading of #argo 6efore Arri!al At ort of Destination. — If,upon the arri!al within the limits of any collection district of thehilippines of any !essel or aircraft engaged in foreign trade, the masteror pilot in command thereof permits any part of the cargo to be unladenbefore her arri!al at her port of destination, and without authority from a

proper customs official, such !essel or aircraft shall be fined in a sum note"ceeding fi!e thousand pesos, unless the unlading was renderednecessary by stress of weather, accident or other necessity* and if due tonecessity, the subse'uent appro!al of the proper #ollector must beobtained.

Sec. B1E. =nlading of #argo at Improper )ime or lace After Arri!al. — Any !essel or aircraft, which after arri!al at her port of destination in thehilippines, discharges cargo at any time or place other than thatdesignated by the #ollector shall be fined in a sum not e"ceeding tenthousand pesos unless the unlading was rendered necessary by stress of

weather, accident or other necessity* and if due to necessity, thesubse'uent appro!al of the proper #ollector must be obtained.

Sec. B1G. 4ailure to "hibit or Deposit Documents. — hen the masterof a !essel or pilot in command of an aircraft engaged in foreign tradefails to e"hibit to the #ollector at the time of entry of his !essel oraircraft the register or other paper in lieu thereof, together with theclearance and other papers granted by the customs officials to his !essel



or aircraft at the last foreign port of departure, or fails to e"hibit anycertificate or other document re'uired to be then e"hibited, such !esselor aircraft shall be fined in a sum not e"ceeding fi!e thousand pesos.

Such !essel shall be liable for the payment of the aforesaid fine if the

master, within forty7eight hours after arri!al, shall fail to deli!er to theproper consular officer of his nation such documents as are re'uired bylaw to be deposited with him, or, if after ha!ing made such deposit, themaster shall fail to produce to the #ollector the re'uired e!idence thatthe same has been effected.

Sec. B0. 6ringing of =nmanifested Arms, "plosi!es or ar 'uipment. — Any !essel or aircraft arri!ing at a port in the hilippines, ha!ingfirearms, gunpowder, cartridges, dynamite or any other e"plosi!es,munitions or e'uipments of war concealed on board his !essel or notcontained in the manifest of the !essel or aircraft, shall be fined not

e"ceeding twenty thousand pesos.

Sec. B1. 4ailure to Supply e'uisite +anifests. — If any !essel oraircraft enters or departs from a port of entry without submitting theproper manifests to the customs authorities, or shall enter or departcon!eying unmanifested cargo other than as stated in the ne"t precedingsection hereof, such !essel or aircraft shall be fined in a sum note"ceeding ten thousand pesos.

)he same fine shall be imposed upon any arri!ing or departing !essel oraircraft if the master or pilot in command shall fail to deli!er or mail to

the Auditor 9eneral a true copy of the manifest of the incoming oroutgoing cargo, as re'uired by law.

Sec. B. Disappearance of +anifested Article. — hen any pac&age orarticle mentioned in the manifest shall not be duly forthcoming upon thearri!al of the !essel or aircraft, the !essel or aircraft shall be fined in asum not e"ceeding two thousand pesos, unless the disappearance of thepac&age or article in 'uestion was not due to the negligence of the masterof the !essel or pilot in command of an aircraft and e"plained to thesatisfaction of the #ollector.

)he !essel or aircraft shall be liable for the payment of the same finewhen a pac&age or article listed in the manifest does not tally materiallyin character or otherwise with the description thereof in the manifest.

Sec. B2. Discrepancy 6etween Actual and Declared eight of +anifested Article. — If the gross weight of any article or pac&agedescribed in the manifest e"ceeds by more that twenty per centum thegross weight as declared in the manifest or bill of lading thereof, and the



#ollector shall be of opinion that such discrepancy was due to thecarelessness or incompetency of the master or pilot in command, owneror employee of the !essel or aircraft, a fine of not more than fifteen percentum of the !alue of the pac&age or article in respect to which thedeficiency e"ists, may be imposed upon the importing !essel or aircraft.

Sec. B:. Deli!ery of #argo 5ot Agreeing ith +aster8s or ilot8s in#ommand eport. — hen a !essel or aircraft arri!ing from a foreign portis compelled by necessity to put into another port than the port of herdestination and permission is granted by the #ollector for the unlading of the !essel or aircraft or the deli!ery of any part of her cargo and it shallbe found that the deli!ery of the cargo does not agree with the master8s orpilot8s in command report, and the discrepancy is not satisfactorilye"plained, the !essel or aircraft shall be fined in a sum not e"ceeding fi!ethousand pesos. chan robles virtual law library

Sec. BB. 6rea&ing of Seal laced by #ustoms $fficial. — If any sealplaced by a customs official upon any !essel or aircraft or compartmentthereof, or upon any bo", trun& or other pac&age of article on board any!essel or aircraft is bro&en or destroyed, the !essel or aircraft shall befined in a sum not e"ceeding fi!e thousand pesos for each seal so bro&enor destroyed.

Sec. B@. 6rea&ing of ;oc& or 4astening laced by #ustoms $fficial. — If any loc& or other fastening de!ice placed by a customs official upon anyhatch door, or other means of communication with the hold of a !essel oraircraft, or other part thereof, for the security of the same during the

nighttime, shall be unlawfully opened, bro&en or remo!ed, or if any of thearticles contained in the hold or in other compartments so secured shallbe clandestinely abstracted and landed, the !essel or aircraft shall befined in a sum not e"ceeding fi!e thousand pesos.

Sec. B. Disappearance of )run& or ac&age Specially 5oted by#ustoms $fficial. — hen any bo", trun& or other pac&age of article isfound by a customs official on any incoming !essel or aircraft separatefrom the rest of the cargo or in any unusual or improper place on such!essel or aircraft and the same shall be noted by him, with properdescription, and the attention of the master or pilot in command or other

responsible officer of the !essel or aircraft is called thereto, the !essel oraircraft shall be fined in a sum not e"ceeding one thousand pesos fore!ery such pac&age which may subse'uently be missing and unaccountedfor upon the arri!al of the !essel or aircraft at the port of entry.

Sec. BE. 4alse Statement of Hessel8s or Aircraft8s Destination. — henthe master or pilot in command of a !essel or aircraft laden with articlesshall ma&e a false statement as to the ne"t destination of such !essel or



aircraft, when information concerning the same is re'uired of him by acustoms official, such !essel or aircraft shall be fined in a sum note"ceeding fi!e thousand pesos* and the circumstances that a !essel oraircraft after clearing for a certain port of destination goes to some otherport, not being impelled to do so by necessity, shall be prima facie proof

that the original statement of the !essel8s or aircraft8s actual destinationwas false.

Sec. BG. +iscellaneous $ffenses. — )he following administrati!e finesshall be imposed upon any !essel that sails or operates under any of thecircumstances hereunder specified(a. 4or sailing or operating without proper certificate of inspection andspecial permit, fifty pesos for each offense*chan robles virtual law library

b. 4or sailing or operating with e"pired license or permit, one hundredpesos for each offense*


c. 4or engaging in the business of transporting passengers in thecoastwise trade without license or permit, one hundred pesos for eachoffense*

d. 4or na!igating without sufficient life preser!ers, belts or rafts re'uiredby customs regulations, one hundred pesos for each offense*

e. 4or na!igating without fire7fighting apparatus and%or medical suppliesre'uired by customs regulations, fifty pesos for each offense*

f. 4or sailing with e"cess passengers, twenty pesos for each passenger ine"cess of the authori3ed number, but in no case less than the fare payableby each passenger to his place of destination*

g. 4or sailing with o!erloaded cargo, fifty pesos for each offense in case of !essels of fifty tons gross or less* one hundred pesos in case of !essels of not less than fifty tons nor more than one hundred tons gross* and notless than two hundred pesos nor more than fi!e hundred pesos in case of !essels of one hundred tons gross or more*

h. A !essel shall be fined in an amount hereafter fi"ed for(

-1/ Anchoring at any doc&, pier, wharf, 'uay or bul&head without ratguards, fifty pesos for coastwise !essels, and two hundred pesos foro!erseas !essels*chan robles virtual law library

-/ Dumping garbage or slops o!er the side in port, one hundred pesos*chan robles virtual law library

-2/ Dumping or causing to spread crude oil, &erosene or gasoline in thebay or at the piers while in port, two hundred pesos for each offense*



-:/ ;oading gasoline at a place other than that designated by theregulations, four hundred pesos for each offense.

Sec. B20.roperty Subject to 4orfeiture =nder )ariff and #ustoms ;aws. — Any !essel or aircraft, cargo, articles and other objects shall, under the

following conditions, be subject to forfeiture(a. Any !essel or aircraft, including cargo, which shall be used lawfully inthe importation or e"portation of articles into or from any hilippine portor place e"cept a port of entry* and any !essel which, being of less thanthirty tons capacity shall be used in the importation of articles into anyhilippine port or place e"cept into a port of the Sulu sea whereimportation in such !essel may be authori3ed by the #ommissioner, withthe appro!al of the department head.chan robles virtual law library

b. Any !essel engaging in the coastwise trade which shall ha!e on boardany article of foreign growth, product or manufacture in e"cess of the

amount necessary for sea stores, without such article ha!ing beenproperly entered or legally imported.chan robles virtual law library

c. Any !essel or aircraft into which shall be transferred cargo unladencontrary to law prior to the arri!al of the importing !essel or aircraft ather port of destination.

d. Any part of the cargo of a !essel or aircraft arri!ing from a foreign portwhich is unladen before arri!al at the !essel8s or aircraft8s port of destination and without authority from the proper customs official* butsuch cargo shall not be forfeited if such unlading was due to accident,

stress of weather or other necessity and is subse'uently appro!ed by the#ollector.

e. Any article which is fraudulently concealed in or remo!ed from anypublic or pri!ate warehouse under customs super!ision.

f. Any article of prohibited importation or e"portation, the importation ore"portation of which is effected or attempted contrary to law, and allother articles which, in the opinion of the #ollector, ha!e been used, areor were intended to be used as instrument in the importation ore"portation of the former.

g. =nmanifested article found on any !essel or aircraft, if manifesttherefor is re'uired.

h. Sea stores or stores for aircraft adjudged by the #ollector to bee"cessi!e, when the duties assessed by the #ollector thereon are not paidor secured forthwith upon assessment of the same.



i. Any pac&age of imported article which is found by the e"aminingofficial to contain any article not specified in the in!oice or entry,including all other pac&ages purportedly containing imported articlessimilar to those declared in the in!oice or entry to be the contents of themisdeclared pac&age, pro!ided the #ollector is of the opinion that the

misdeclaration was caused with fraudulent intent.

j. 6o"es, cases, trun&s, en!elopes and other containers of whate!ercharacter used as receptacles or as de!ices to conceal article which isitself subject to forfeiture under the customs and tariff laws or which is sodesigned as to conceal the character of such article.

&. Any beast actually being used for the con!eyance of article subject toforfeiture under the customs and tariff laws with its e'uipage ortrappings, and any !ehicles similarly used, together with its e'uipage andappurtenances, including the beast, team or other moti!e power drawing

or propelling the same* but the forfeiture shall not be effected if it isestablished that the owner of the means of con!eyance used as aforesaidor his agent in charge thereof at the time, has no &nowledge of theunlawful act.

l. Any money or thing of !alue offered as a bribe or for the purpose of e"erting improper influence o!er a customs official or employee.

m. Any article sought to be imported or e"ported(-1/ ithout going through a customhouse, whether the act wasconsummated, frustrated or attempted*

chan robles virtual law library-/ 6y failure to mention to a customs official, articles found in thebaggage of a person arri!ing from abroad.chan robles virtual law library

-2/ $n the strength of a false declaration or affida!it e"ecuted by theowner, importer, e"porter or consignee concerning the importation ore"portation of such article.

-:/ $n the strength of a false in!oice or other document e"ecuted by theowner, importer, e"porter or consignee concerning the importation ore"portation of such article.

-B/ )hrough any other fraudulent practice or de!ice by means of whichsuch articles was entered through a customhouse to the prejudice of thego!ernment.

Sec. B21. #onditions Affecting 4orfeiture of Article. — As regardsimported or e"ported article or articles whereof the importation ore"portation is merely attempted, the forfeiture shall be effected onlywhen and while the article is in the custody or within the jurisdiction of



the customs authorities or in the hands or subject to the control of theimporter, e"porter, original owner, consignee, agent or other personeffecting the importation, entry or e"portation in 'uestion, or in thehands or subject to the control of some person who shall recei!e, conceal,buy, sell or transport the same or aid in any such acts, with &nowledge

that the article was imported, or was the subject of an attempt atimportation or e"portation, contrary to law.chan robles virtual law library

Sec. B2. nforcement of Administrati!e 4ines and 4orfeitures. — Administrati!e fines and forfeitures shall be enforced by the sei3ure of the!essel or aircraft or other property subject to the fine or forfeiture and bysubse'uent proceedings in conformity with the pro!isions of arts and2, )itle HI, 6oo& II, of this #ode.chan robles virtual law library

Sec. B22. Sei3ure of Hessel or Aircraft for Delin'uency of $wner or$fficer. — hen the owner, agent, master, pilot in command or other

responsible officer of any !essel or aircraft becomes liable to be finedunder the customs and tariff laws on account of a delin'uency in thedischarge of a duty imposed upon him with reference to the said !essel oraircraft, the !essel or aircraft itself may be sei3ed and subjected in anadministrati!e proceeding for the satisfaction of the fine for which suchperson would ha!e been liable.chan robles virtual law library

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Sec. @01. roperty Subject to Sale. — roperty in customs custody shallbe subject to sale under the conditions hereinafter pro!ided(a. Abandoned articles.


b. 6onded articles entered under warehousing entry not withdrawn northe duties and ta"es paid thereon within the period prescribed by law.chan robles virtual law library

c. Articles for which import entry has been filed but ha!e not beenclaimed within fifteen days thereafter( ro!ided, )hat in justifiable cases,or when public interest so re'uires, the #ollector may, in his discretion,grant an e"tension of not more than fifteen days.

d. Sei3ed property, other than contraband, after liability to sale shall ha!e

been established by proper administrati!e or judicial proceedings inconformity with the pro!isions of this #ode.

e. Any article subject to a !alid lien for customs duties, ta"es or othercharges collectible by the 6ureau of #ustoms, after the e"piration of theperiod allowed for the satisfaction of the same.



Sec. @0. lace of Sale or $ther Disposition of roperty. — ropertywithin the pur!iew of this art of this #ode shall be sold, or otherwisedisposed of, upon the order of the #ollector of the port where theproperty in 'uestion is found, unless the #ommissioner shall direct itscon!eyance for such purpose to some other port.

chan robles virtual law librarySec. @02. +ode of Sale. — In the absence of any special pro!ision,property subject to sale by the customs authorities shall be sold at publicauction after ten days8 notice conspicuously posted at the port and suchother ad!ertisement as may appear to the #ollector to be ad!isable in theparticular case.chan robles virtual law library

Sec. @0:. Dis'ualification to articipate in Auction Sale. — 5o customsofficial or employee shall be allowed to bid directly or indirectly, in anycustoms auction.

Sec. @0B. Disposition of roceeds. — )he following charges shall be paidfrom the proceeds of the sale in the order named(a. "penses of appraisal, ad!ertisement and sale.chan robles virtual law library

b. Duties e"cept in the case of abandoned and forfeited articles.chan robles virtual law library

c. )a"es and other charges due the 9o!ernment.

d. 9o!ernment storage charges.

e. Arrastre and pri!ate storage charges.

f. 4reight, lighterage or general a!erage, on the !oyage of importation, of which due notice shall ha!e been gi!en to the #ollector.

Sec. @0@. Disposition of Surplus. — "cept in the case of the sale of abandoned or forfeited articles, any surplus remaining after thesatisfaction of all lawful charges as aforesaid shall be paid by the #ollectorto the owner, if &nown, otherwise it shall be retained by him for ten dayssubject to the call of the owner. =pon the failure of the owner to claimsuch surplus within this period, the #ollector shall deposit such amountwith the )reasurer of the hilippines as a special deposit, to be paid tothe proper claimant demanding the same within one year thereafter, upon

such e!idence and in such manner as the Auditor 9eneral shall prescribe.chan robles virtual law library

In all such cases the #ollector shall report fully his action in the matter,together with all the particulars, to the #ommissioner and to the Auditor9eneral. After one year all unclaimed special deposits shall be consideredby the 6ureau of )reasury as customs receipts.chan robles virtual law library



Sec. @0. Disposition of Articles ;iable to Deterioration. — erishablearticles shall not be deposited in a bonded warehouse* and, if notimmediately entered for e"port or for transportation from the !essel oraircraft in which imported or entered for consumption and the duties andta"es paid thereon, such articles may be sold at auction, after such public

notice, not e"ceeding three days, as the necessities of the case permit.

hen sei3ure shall be made of property which, in the opinion of the#ollector, is liable to perish or be wasted or to depreciate greatly in !alueby &eeping, or which cannot be &ept without great disproportionatee"pense, whether such property consists of li!e animals or of any article,the appraiser shall so certify in his appraisal, then the #ollector mayproceed to ad!ertise and sell the same at auction, upon notice as he shalldeem to be reasonable.

)he same disposition may be made of any warehouse article when in the

opinion of the #ollector it is li&ely that the cost of depreciation, damage,lea&age or other causes, may so reduce its !alue as to be insufficient topay the duties, ta"es and other charges due thereon, if it should bepermitted to be so &ept and be subjected to sale in the usual course.

Sec. @0E. Disposition of Articles =nfit for =se or Sale or Injurious toublic <ealth. — hen any article, which in the opinion of the #ollector,is a menace to public health, is sei3ed or otherwise comes into thecustody of the 6ureau of #ustoms, the #ollector of the port shall, if thematter is not disposable under the pro!isions relating to food and drugs,appoint a board of three members to e"amine the article. hene!er

possible, one member shall be a representati!e of the 6ureau of <ealth orthe local health officer, and the two others shall be responsible officials of the 6ureau of #ustoms, at least one of whom shall be an appraiser. Suchboard shall e"amine said article, and if the same is found to be unfit or amenace to the public health, the board shall so report in writing to the#ollector, who shall forthwith order its destruction in such manner as thecase may re'uire.

<ealth authorities at port of entry shall collaborate with the collectors insuch matters with reasonable dispatch.

Sec. @0G. Disposition of #ontraband. — Articles of prohibitedimportation or e"portation, &nown as contraband, shall, in the absence of special pro!ision, be dealt with as follows(a. If the article in 'uestion is highly dangerous to be &ept or handled, itshall forthwith be destroyed.chan robles virtual law library



b. #ontraband coin or bullion shall accrue to the Stabili3ation 4und of the#entral 6an& subject to the payment of the e"penses incident to sei3ure,including the reward to the informer, if any.chan robles virtual law library

c. $ther contraband of commercial !alue and capable of legitimate use

may be sold under such restrictions as will insure its use for legitimatepurposes only* but if the thing is unfit for use or the #ollector is of theopinion that, if sold it would be used for unlawful purposes, it may bedestroyed in such manner as the #ollector shall direct.

Sec. @10. Disposition of =nsold Articles for ant of 6idders. — hen anyarticle remains unsold for want of bidders or for lac& of an acceptable bid,then the #ollector shall, subject to the appro!al of the department head,dispose of such article to the best ad!antage of the go!ernment in apri!ate sale, and in case the same can not be sold, then such articles shallbe gi!en to go!ernment charitable institutions through the Social elfareAdministration.

chan robles virtual law librarySec. @11. Disposition of Dangerous "plosi!es. — 9unpowder or otherdangerous or e"plosi!e substances, e"cept firecrac&ers shall not bedeposited in a bonded warehouse, and when not entered for immediateuse, transportation or e"port, shall be subject to such disposition, in thediscretion of the department head, consistent with the public safety.chan robles virtual law library

"penses incurred in such disposition shall constitute a lien on thearticles and a charge against the owner

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