CAO 1 -2017 Flashcards
refers to Baggage, whether checked-in or hand-carried, brought by Travelers and Crew when leaving or arriving in the country, traveling in the same means of transport as the Travelers and Crew.
Accompanied Baggage
refers to a building at an airport where passengers transfer between ground transportation and the facilities that allow them to board and disembark from an aircraft. Within the same, passengers purchase tickets, transfer their luggage, and go through security.2
Airport Terminal -
refers to the determination by the Bureau of Customs (Bureau) or by the Traveler that the Balikbayan Boxes brought in or sent are counted as first, second or third within a calendar year and thus entitled to duty and tax exemption pursuant to Section 800 (g), Chapter 1, Title VIII, CMTA. Any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes.
Shipment that is above the De Minimis threshold shall be automatically considered as one Availment. De Minimis importation shall not be included in the counting of Availment; provided that the Qualified Filipinos While Abroad can only send in to one ultimate consignee in one consolidated shipment.3
Availment
refers to articles, effects and other personal property of Traveler as are necessary or appropriate for wear; use comfort or convenience in connection with the trip and such other items as can be conveniently carried including Balikbayan Boxes with the Traveler on such trip and are accepted by the carrier for carriage. Unless otherwise specified, it includes both checked-in and hand-carried Baggage of the Traveler.4
Baggage
refers to a corrugated box or other container or receptacle up to a maximum volume of two hundred thousand (200,000) gross cubic centimeters without regard as to the shape of the container or receptacle.
Balikbayan Box
refers to the period from January 1 to December 31 of the same year.6
Calendar Year -
refers to a document secured upon departure and issued by the District Collector or any authorized Customs Officer identifying goods to be exported and subsequently brought back by the Returning Resident or OFW.
Certificate of Identification (CI) -
refers to person/s assigned by an operator to render duty on an
aircraft or vessel during a flight or voyage duty period.
Crew
refers to the quantity for a given kind or class of articles which are in excess of what is compatible with and commensurate to the person’s normal requirements for personal use.9
Commercial Quantity -
refers to a form prescribed by the Bureau giving information or particulars required by Customs and any other government agency.
Customs Baggage Declaration Form -
refers to a sheet, in addition to the Customs Baggage Declaration Form that is used by a Traveler or Crew with Accompanied and/or Unaccompanied Baggage containing goods in Commercial Quantity and in excess of the De Minimis value.
Customs Baggage Declaration Rider -
refers to the place where Baggage retained or held by Customs are temporarily stored while awaiting their final disposition.
Customs In-Bond Baggage Room (CBR) -
refers to the value of goods for which no duty or tax is collected.10
De Minimis Value -
refers to a reciprocal privilege of the exemption from the local laws granted by one State to the diplomats of another.11
Diplomatic Status -
shall refer to furniture, dishes, linens, libraries, and
similar household furnishing for personal use.12
Household Effects
refers to Baggage received, handled and placed at the Interline Baggage Room (IBR) such as but not limited to: (a) Mistagged baggage; (b) Erroneously off-loaded baggage; (c) Advanced or delayed baggage; (d) Left behind or unclaimed baggage; and (e) Transit baggage for foreign destinations 13
Interline Baggage -
refers to a bonded facility under the jurisdictional control of the Bureau of Customs for the temporary storage of Baggage enumerated under Section 3.16 of this CAO.
Interline Baggage Room (IBR) -
- refers to Baggage received, handled and placed at the CBR due to any of the following: insufficient funds for payment of duties, taxes and other charges assessed; lack of presentation of the required permit/clearance from the government agency concerned; or violates the Customs rules and regulations and other related laws.14
In-Bond Baggage -
shall refer to those Filipinos who have established permanent residency abroad but have retained Filipino citizenship, whether or not they have availed of the benefits under Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003.15
Non-Resident Filipinos
refers to a holder of a valid passport issued by the Department of Foreign Affairs (DFA) and certified by Department of Labor and Employment (DOLE) or Philippine Overseas Employment Administration (POEA) for overseas employment purposes. This covers all Filipinos working in a foreign country under employment contracts, regardless of their professions, skills or employment status in a foreign country,16 For purposes of this CAO, the term OFW includes Filipinos working abroad under job contracts who do not require a certification from the DOLE or the POEA.
Overseas Filipino Worker (OFW) -
refer to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items, including privately-owned items normally worn or carried by the person such as but not limited to clothing, jewelry and bag.17
- Personal Effects shall
the importation and exportation of the following goods are prohibited:
a. Written or printed goods in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition against the government of the Philippines, or forcible resistance to any law of the Philippines, or written or printed goods containing any threat to take the life of, or inflict bodily harm upon any person in the Philippines; b. Goods, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises, describes or gives direct or indirect information where, how or by whom unlawful abortion is committed;
c. Written or printed goods, negatives or cinematographic films, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character;
d. Any goods manufactured in whole or in part of gold, silver or other precious metals or alloys and the stamp, brand or mark does not indicate the actual fineness of quality of the metals or alloys;
e. Any adulterated or misbranded food or goods for human consumption or any adulterated or misbranded drug in violation of relevant laws and regulations;
f. Infringing goods as defined under the Intellectual Property Code and related laws; and
g. All other goods or parts thereof which importation and exportation are explicitly prohibited by law or rules and regulations issued by the competent authority. 18
Prohibited Importation and Exportation
refers to a report issued by the airline representative to the passenger for the delayed Baggage.
Property Irregularity Report (PIR)
a collective term used to refer to Non-Resident Filipinos defined in Section 3.19, OFWs defined in Section 3.20, and Resident Filipinos under Section 3.26 of this CAO.
Qualified Filipinos While Abroad -
goods which are subject to regulation shall be imported only after securing the necessary goods declaration, clearances, licenses, and any other requirements, prior to importation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations.
Regulated Importation and Exportation -
shall refer to Resident Filipino citizens who temporarily stay abroad which may include holders of student visa, holders of investors’ visa, holders of tourist visa and similar visas which allow them to establish temporary stay abroad.
Resident Filipinos
except when authorized by law or regulation, the importation and exportation of the following restricted goods are prohibited:
a. Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, or parts thereof;
b. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes or other goods when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof;
c. Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein;
d. Marijuana, opium, poppies, coca leaves, heroin or other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the government of the Philippines or any person duly authorized by the Dangerous Drugs Board, for medicinal purposes;
e. Opium pipes or parts thereof, of whatever material; f. Any other goods whose importation are restricted;20
g. Weapons of mass destruction and goods included in the National Strategic Goods List (NSGL) as provided under Republic Act No. 10697 or the Strategic Trade Management Act (STMA);
h. Toxic and Hazardous goods under Republic Act No. 6969 or the “Toxic Substances and Hazardous and Nuclear Wastes Control Act of 1990.”
Restricted Importation and Exportation -
- refers to a Filipino national who has stayed abroad for a period of at least six (6) months and returning to the Philippines.21 For purposes of Availment of the privilege, it shall be understood that “Returning Resident” includes the Returning Resident’s spouse and dependent children.
Returning Resident
refers to a permit issued by an authorized Customs Officer assigned at the departure area, to a Traveler with an Accompanied Baggage containing goods in Commercial Quantity.
Special Permit to Load (SPL)
refers to customs procedure under which goods, in its original form, are transported under Customs control from one Customs office to another, or to a free zone.
Transit
refers to customs procedure under which goods which are in free circulation in a Customs territory may be temporarily exported for personal use (e.g. jewelry, watches, cameras or other identifiable items), processing or repair abroad and then re-imported with total or partial exemption from import duties, taxes and other charges,
Temporary Exportation
refers to any person who temporarily enters the territory of a country in which he or she does not normally reside (“non-resident”) or who leaves that territory; and any person who leaves the territory of a country in which he or she normally resides (“departing resident”) or who returns to that territory (“Returning Resident”),23
Traveler
-
refers to checked-in Baggage arriving or leaving before or after the traveler to whom it belongs due to delay, misrouting, or other causes.24
Unaccompanied Baggage
refers to a report submitted by the respective airline representative to the Interline Baggage Room Operator and the Customs after flight operations.
Unclaimed Baggage Report (UBR)
