CMTA Sec. 219. Authority to Enter Properties.

– Any person
SECTION 214-224 exercising police authority may, at any time, enter, pass
through, and search any land, enclosure, warehouse, store,
CHAPTER 3: EXERCISE OP POLICE AUTHORITY building or structure not principally used as a dwelling house.

Sec. 214. Persons Exercising Police Authority. – For the When a security personnel or any other employee lives in the
effective implementation of this Act, the following persons are warehouse, store, or any building, structure or enclosure that is
authorized to effect search, seizure, and arrest: used for storage of goods, it shall not be considered as a
dwelling house for purposes of this Act.
(a) Officials of the Bureau, District Collectors, Deputy District
Collectors, police officers, agents, inspectors and guards of the Sec. 220. Authority to Search Dwelling House. – A dwelling
Bureau; house may be entered and searched only upon warrant
issued by a Judge of a competent court, the sworn application
(b) Upon authorization of the Commissioner, officers and thereon showing probable cause and particularly describing
members of the Armed Forces of the Philippines (AFP) and the place to be searched and the goods to be seized.
national law enforcement agencies; and
Sec. 221. Authority to Search Vessels or Aircrafts and
(c) Officials of the BIR on all cases falling within the regular Persons or Goods Conveyed Therein. – Any person
performance of their duties, when payment of internal revenue exercising police authority under this Act may board, inspect,
taxes is involved. search and examine a vessel or aircraft and any container,
Subject to the approval of the Secretary of Finance, the trunk, package, box or envelope found on board, and
Commissioner shall define the scope, areas covered, physically search and examine any person thereon.
procedures and conditions governing the exercise of such
police authority including custody and responsibility for the Sec. 222. Authority to Search Vehicles, Other Carriers,
seized goods. Persons and Animals. – Upon reasonable cause, any person
exercising police authority may open and examine any box,
Sec. 215. Place Where Authority May be Exercised. – All trunk, envelope, or other container for purposes of
persons exercising police authority as described in the determining the presence of dutiable or prohibited goods. This
preceding section shall, only exercise powers within customs authority includes the search of receptacles used for the
premises as provided for in Section 303 of this Act, and within transport of human remains and dead animals.
the limits of the authority granted by the Commissioner.
Sec. 223. Authority to Search Persons Arriving From
Sec. 216. Exercise of Power of Seizure. – Any person Foreign Countries. – Upon reasonable cause, travelers
exercising police authority under this Act has the power and arriving from foreign countries may be subjected to search and
duty to seize any vessel, aircraft, cargo, goods, animal or any detention by the customs officers. The dignity of the person
other movable property when the same is subject to forfeiture under search and detention shall be respected at all times.
or when they are subject of a fine imposed under this Act.
Female inspectors may be employed for the examination and
Sec. 217. Duty of Officer to Disclose Official Character. – search of persons of their own sex.
For the proper exercise of police authority, any authorized
person shall disclose the nature of the authority upon being Sec. 224. Power to Inspect and Visit. – The Commissioner or
questioned at the time of exercise thereof and shall exhibit the any customs officer who is authorized in writing by the
corresponding written authority issued by the Commissioner. Commissioner, may demand evidence of payment of duties
and taxes on imported goods openly for sale or kept in storage.
Sec. 218. Authority to Require Assistance and In the event that the interested party fails to produce such
Information. – Any person exercising police authority may evidence within fifteen (15) days, the goods may be seized
demand the assistance of and request information from the and subjected to forfeiture proceedings:
Philippine National Police (PNP), the AFP and other national
law enforcement agencies, when necessary, to effect any Provided, That during the proceedings, the interested party
search, seizure or arrest. It shall be the duty of any police shall be given the opportunity to prove or show the source of
officer and other national law enforcers to give such lawful the goods and the payment of duties and taxes thereon:
assistance. Provided, further, That when the warrant of seizure has been
issued but subsequent documents presented evidencing proper Sec. 302. Enforcement of Port Regulation of the Bureau of
payment are found to be authentic and in order, Quarantine. – Customs officials and employees shall
cooperate with the quarantine authorities in the enforcement of
The District Collector shall, within fifteen (15) days from the the port quarantine regulations promulgated by the Bureau of
receipt of the motion to quash or recall the warrant, cause the Quarantine and shall give effect to the same insofar as
immediate release of the goods seized, subject to clearance by connected with matters of shipping and navigation.
the Commissioner: Provided, finally, That the release thereof
shall not be contrary to law. Sec. 303. Control Over Premises Used for Customs
Purposes. – The Bureau shall, for customs purposes, have
SECTION 300-305 exclusive control, direction and management of customs
offices, facilities, warehouses, ports, airports, wharves,
TITLE III: CUSTOMS JURISDICTION AND infrastructure and other premises in the Customs Districts,
CUSTOMS CONTROL
In all cases without prejudice to the general police powers of
CHAPTER 1: CUSTOMS JURISDICTION the local government units (LGUs), the Philippine Coast
Guard and of law enforcement agencies in the exercise of their
Sec. 300. Customs Jurisdiction. – For the effective respective functions.
implementation of this Act, the Bureau shall exercise
jurisdiction over all seas within Philippine territory and all Sec. 304. Power of the President to Subject Premises to
coasts, ports, airports, harbors, bays, rivers and inland waters Customs Jurisdiction. – When public interest requires, the
whether navigable or not from the sea and any means of President may, by executive order, declare any public wharf,
conveyance. landing place, infrastructure, street or land, in any port of
entry under the jurisdiction of the Bureau as may be necessary,
The Bureau shall pursue imported goods subject to seizure
during its transport by land, water and air and shall exercise For customs purposes and/or to authorize a port or terminal
jurisdiction as may be necessary for the effective enforcement. operator to transfer overstaying cargoes in an inland depot or
terminal.
When a vessel or aircraft becomes subject to seizure, a pursuit
of such vessel or aircraft began within territorial waters or air Sec. 305. Trespass or Obstruction of Customs Premises. –
space may continue beyond, and vessel or aircraft may be No person shall enter or obstruct a customs office, warehouse,
seized in high seas or international air space. port, airport, wharf, or other premises under the control of the
Bureau without prior authority, including the streets or alleys
CHAPTER 2: CUSTOMS CONTROL where these faculties are located.

Sec. 301. Customs Control Over Goods. – All goods, SECTION 306-404
including means of transport, entering or leaving the customs
territory, regardless of whether they are liable to duties and Sec. 306. Special Surveillance for the Protection of
taxes, shall be subject to customs control to ensure compliance Customs Revenue and Prevention of Smuggling. – The
with this Act. Bureau shall conduct surveillance on vessels or aircrafts
entering Philippine territory and on imported goods entering
In the application of customs control, the Bureau shall employ the customs office:
audit-based controls and risk management systems, use
automation to the fullest extent possible, and adopt a Provided, That the function of the Philippine Coast Guard to
compliance measurement strategy to support risk prevent and suppress the illegal entry of these goods,
management. smuggling and other forms of customs fraud and violations of
maritime law and its proper surveillance of vessels entering
The Bureau shall seek to cooperate and conclude mutual and/or leaving Philippine territory as provided in Republic Act
administrative assistance agreements with other customs No. 9993, otherwise known as the "Philippine Coast Guard
administrations to enhance customs control. The Bureau shall Law of 2009", shall continue to be in force.
consult, coordinate, and cooperate with other government
regulatory agencies, free zones authorities, and the customs
stakeholders, in general, to enhance customs control.
Sec. 307. Temporary Storage of Goods. – Subject to the Provided, That it substantially contains the necessary
rules and regulations to be issued by the Secretary of Finance, information required by the Bureau and the declarant
the Commissioner shall establish a system for temporary undertakes to complete the information.
storage of imports prior to goods declaration in case of
abandoned or overstaying-goods. Or submit the supporting documents within forty-five (45)
days from the filing of the provisional goods declaration,
TITLE IV: IMPORT CLEARANCE AND which period may be extended by the Bureau for another
FORMALITIES forty-five (45) days for valid reasons.
CHAPTER 1: GOODS DECLARATION
If the Bureau accepts a provisional goods declaration, the duty
Sec. 400. Goods to be Imported through Customs Office. – treatment of the goods shall not be different from that of goods
All goods imported into the Philippines shall be entered with complete declaration.
through a customs office at a port of entry, or may be admitted
to or removed from a free zone as defined in this Act, as the Goods under a provisional goods declaration may be released
case may be. upon posting of any required security equivalent to the amount
ascertained to be the applicable duties and taxes.
Sec. 401. Importations Subject to Goods Declaration. –
Unless otherwise provided for in this Act, all imported goods Sec. 404. Owner of Imported Goods. – All goods imported
shall be subject to the lodgement of a goods declaration. A into the Philippines shall be deemed to be the property of the
goods declaration may be for consumption, for customs consignee or the holder of the bill of lading, airway bill or
bonded warehousing, for admission, for conditional other equivalent transport document if duly endorsed by the
importation, or for customs transit. consignee therein, or, if consigned to order, duly endorsed by
the consignor.
Sec. 402. Goods Declaration for Consumption. – All goods
declaration for consumption shall be cleared through a formal The underwriters of abandoned goods and the salvors of goods
entry process except for the following goods which shall be saved from wreck at sea, coast, or in any area of the
cleared through an informal entry process: Philippines, may be regarded as the consignees.

(a) Commercial nature with FOB or FCA value of less than SECTION 405-411
P 50,000.00. Every three (3) years after the effectivity, the
Secretary of Finance shall adjust this amount as provided Sec. 405. Liability of Importer for Duties and Taxes. – The
herein to its present value, using CPI as published by the PSA; liability for duties, taxes, fees, & other charges attached to
and importation constitutes a personal debt due and demandable
against the importer in favor of government
(b) Personal and household effects or goods, not in
commercial quantity, imported in a passenger's baggage or And shall be discharged only upon payment of duties, taxes,
mail. fees and other charges.

The Commissioner may adjust the value of goods of It also constitutes alien on the imported goods which may be
commercial nature that shall be cleared through an informal enforced while such goods are under customs' custody.
entry process without prejudice to the periodic adjustment
period in subparagraph (a) of this section. Sec. 406. Importations by the Government. – Except those
provided in Section 800, all importations by the government
All importations entered through a formal entry process shall for its own use or that of its subordinate branches or
be covered by a letter of credit or any verifiable commercial instrumentalities, or corporations, agencies or
document evidencing payment or in cases where there is no instrumentalities owned or controlled by the government,
sale for export, by any commercial document indicating the Shall be subject to duties, taxes, fees & other charges.
commercial value of the goods.

Sec. 403. Provisional Goods Declaration. – Where the

declarant does not have all the information or supporting
documents required to complete the goods declaration, the
lodging of a provisional goods declaration may be allowed:
Sec. 407. Goods Declaration and Period of Filing. – The If in bulk, the nature and correct commodity description of the
format of the goods declaration shall conform with goods contained therein, its value as set forth in a proper
international standards. invoice, and such other information as may be required by
rules and regulations.
The data required in the goods declaration shall be limited to Where declarant does not have all information required to
such particulars that are deemed necessary for the assessment make goods declaration, provisional or incomplete goods
and collection of duties and taxes. declaration shall, for reasons deemed valid by the Bureau, be
allowed to be lodged,
The Bureau shall require the electronic lodgement of the
goods declaration. Provided, Bureau accept the entry filed and the declarant
undertakes to complete it within (45) days from the filing of
The Bureau shall only require supporting documents the provisional goods declaration.
necessary for customs control to ensure that all requirements
of the law have been complied.

Goods declaration must be lodged within fifteen (15) days

from the date of discharge of the last package from the vessel
or aircraft.

The period to file the goods declaration may, upon request, be

extended on valid grounds for another fifteen (15) days
adjusted by the Commissioner.

Sec. 408. Lodgement and Amendment of Goods

Declaration. – The Bureau shall permit the electronic
lodgement of the goods declaration at any designated customs
office.

The Bureau shall, for valid reason 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 received
prior to final assessment or examination of the goods.

Sec. 409. Advance Lodgement and Clearance. – The Bureau

may provide for the lodgement and clearance of goods
declaration and supporting documents prior to the arrival of
the goods under such terms and conditions as may be provided
by rules and regulations to be promulgated under this Act.

Sec. 410. Entry of Goods in Part for Consumption and in

Part for Warehousing. – Goods declaration covered by one
bill of lading or airway bill over goods which are meant in part
for consumption and in part for warehousing may be both
entered simultaneously for release at the port of entry.

Sec. 411. Contents of Goods Declaration. – Goods

declaration shall contain the names of the consignee,
importing vessel or aircraft port of departure, port of
destination and date of arrival, the number and marks of
packages, or the quantity,