CHAPTER 4: SPECIAL PROCEDURES Flashcards
Sec. 437
Traveler and Passengers Baggage
who shall provide simplified procedure for traveler and baggage processing based on international agreements and customs best practices?
Bureau
CAO 01-2017
CUSTOMS CLEARANCE OF ACCOMPANIED AND UNACCOMPANIED BAGGAGE OF TRAVELERS AND CREW
“The law is harsh, but it is the law”
DURA LEX SED LEX
what are the 4 types of baggae?
accompanied baggage
unaccompanied baggage
interline baggage
in-bond baggage
Baggage whether check-in or hand-carried brought by travelers and crew when leaving or arriving in the country.
accompanied baggage
hand carry - 7kilos
check- in baggage - 20 kilos
Refers to checked-in baggage arriving or leaving before or after the traveler to whom it belongs due to delay, misrouting, or other causes.
Unaccompanied baggage
Baggage received, handled and placed at the interlined 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
Interline baggage
Baggage received, handled and placed at the CBR due to any of the following
Insufficient funds for payment of the duties, taxes and other charges assessed
Lack of presentation of the required permit/ clearance from the government agency concerned
Violates the customs rule and regulations and other related laws
In-bond baggage
Document secured upon departure that was 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)
Form prescribed by the bureau giving information or particulars required by customs and any other government agency
Customs baggage declaration form
A sheet in addition to the customs baggage declaration form that is used by a traveler or crew with accompanied or unaccompanied baggage containing goods in commercial quantity and in excess of the de minimis value
Customs baggage declaration ride
Customs in-bond baggage room (CBR)
Place where retained or held by customs are temporarily stored while awaiting their final disposition.
Interline baggage room (IBR)
Bonded facility under the jurisdictional control of the bureau for the temporary storage of baggage enumerated.
A holder of a valid passport issued by the department of foreign affairs (DFA) and certified by the DOLE or POEA for overseas employment purposes.
Non-resident Filipinos
Report issued by the airline representative to the passenger for the delayed baggage
Property Regulatory report (PIR)
Qualified Filipinos while abroad
Non-resident filipinos
OFWs
Resident Filipinos
Filipino citizens who temporarily stayed 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
Filipino nationals who has stayed abroad for a period of at least 6 months and returning to the Philippines
Returning resident
Issued by customs officer at the departure area to a traveler with an accompanied baggage containing goods in commercial quantity
Special permit to load (SPL)
Report submitted by the respective airline representative to the interline baggage room operator and the customs after flight operations.
Unclaimed baggage report (UBR)
what document or form that all arriving travelers or crew should accomplish if they will declared dutiable goods.
CBDF
what document should be fill-out for travelers carrying foreign currency in excess of $10,000 or its equivalent foreign currency
foreign currency declaration
what may the travelers have with more than Php 50,000.00 in local currency.
Authorization duly issued by the BSP
Bureau create different lanes to cater different types of travelers
*OFWs, returning residents and not-resident Filipinos
*Foreign travelers with diplomatic status
*Airline crew members
*Travelers with accompanied and unaccompanied baggage containing goods in commercial quantity.
in general provision, the baggage of travelers and crew shall be subject to?
non-intrusive inspection,Scanned baggage may be subject to physical inspection
Traveler, Crew or any baggage may be subject to inspection
*based on derogatory information or reasoned and/or
*Random selection
Tobacco goods, liquors, wines and spirits brought in as accompanied baggage even if within the De Minimis value
Subject to the provisions of the National Internal Revenue Code (NIRC)
Dutiable goods in accompanied baggage intended for re-exportation may be
- release upon posting of cash bond amounting to 100% of the assessed duties and taxes;
*Temporarily deposited for safekeeping in the deposit facility
what will happen if the travelers fails to re-export the goods?
subject the cash bond or the goods to forfeiture
CMTA, SEC. 800 (G)
Balikbayan Boxes
With FCA value not exceed PHP 150,000.00
avail of the privilege up to 3 times in a calendar year
amount in excess of the allowable non-dutiable value shall be subject to the applicable duties and taxes.
With goods for export in commercial quantities accomplish and file with the Bureau a
Special Permit to Load (SPL)
Goods that will be returned accomplish a simplified Owner’s Pre-Departure Declaration Form
CI
Customs officers who are authorized to exercise police authority may
*Seize any other movable property
*Board, inspect, search and examine
*Open and examine
*search and/or detention
Dutiable goods not declared by any person shall,
Dutiable goods not declared by any person shall,
be seized and the traveler may obtain release upon payment of surcharge equivalent to 30% of the landed cost
fine of discharging cargo at a time or place not designate by the DC is
not less than Php 100,000.00 but not more than Php 300,000.00
fails to claimed the goods 30 days from payment
deemed abandoned
misdeclaration resulting to a discrepancy in duty and tax to be paid
subject to a surcharge equivalent to two hundred fifty percent (250%) of the duty and tax due
undervaluation in goods declaration
imposed a surcharge equivalent to two hundred fifty percent (250%) of the duty and tax due.
for clearance formalities, OFWs, Resident Filipinos, Returning Residents and Non-Resident Filipinos.
shall undergo
regular clearance formalities
CMTA, Section 800 (f)
*Personal and household effects of returning residents
*Personal and household effects which were necessary, appropriate, and normally used for their comfort and their convenience during their stay abroad.
*Arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case shall exceed 60 days after the owners return
*P 350,000.00 for those who stayed at least 10 years and not availed the privilege within 10 years
*P 250,000.00 for those who stayed at least 5 years but not more than 10 years and not availed the privilege within 5 years
*P 150,000.00 for those who have stayed of less than 5 years and not availed the privilege within 6 months
for clearance formalities, the baggage of crew members shall undergo?
mandatory physical examination
for clearance formalities, Resident Aliens and Other Foreign Travelers. shall undergo?
clearance procedures based on traveler profiling and risk management control measures
for Availment of Section 800 (f), the Returning Resident or OFW shall accomplish the
Personal and Household Effects Declaration Form (PHED)
For Availment of Section 800 (g), the OFWs, Resident Filipinos, Returning Residents and Non-Resident Filipinos shall accomplish
Information Sheet
TREATMENT OF TRANSMIT BAGGAGE
shall be cleared at the first port of entry in the Philippines.
TREATMENT OF THE INTERLINE BAGGAGE
placed at the IBR shall be covered by an UBR to be issued by the airline company
Interline Baggage shall be subject to _______________before storage
non-intrusive Inspection
To claimed Interline Baggage for entry into the Philippines shall be subjected to ______________ by the Customs Officer in the presence of the traveler or authorized representative
100% physical examination
Interline Baggage, remain unclaimed after thirty (30) days from arrival shall be
subject to abandonment proceedings
Airline shall be required to furnish the Bureau a copy of a ______________ issued to the passenger for delayed Baggage
Property Irregularity Report (PIR)
TREATMENT OF IN-BOND BAGGAGE
*placed at the CBR shall be covered by a Held Baggage Receipt (HER), which is secured from the CBR,
*subject to physical inspection before storage
*remains unclaimed after thirty (30) days from arrival, shall be subject to abandonment proceedings.
CMTA, SEC. 438
Postal Item or Mail
Postal item or mail shall include
letter post and parcels describe in the international practices and agreements, such as the acts of the Universal Postal Union (AUPU)
what shall be the goods declaration for postal item or mail?
special declaration form and supporting documents
CAO 3-2017
CLEARANCE OF POSTAL ITEMS
refer to the following receptacle label of a postal dispatch:
1) Carrier misdelivered postal dispatch to air or sea port or to PHLPost;
2) Receptacle mislabeled or receptacle label is PHLPost but destination postal operator in the dispatch documents is not PHLPost.
Misrouted or Missent Dispatch
special declaration forms for Postal Items as described in the Acts of the Universal Postal Union (UPU) currently in force
Postal Customs Declaration Form
Non-priority postal item conveyed by air from the foreign country of origin and transported within the Philippines by vessel or ship
Surface Aircraft Item
Intergovernmental organization founded under customs control from the importing means of transport to the exporting means of transport within the area of one customs office, which is the office of both importation and exportation.
Universal Postal Union (UPU)
Postal Items shall be subject to ___________ by the Bureau at the OES.
mandatory non-intrusive inspection
Postal Items which remain unclaimed despite due notice given to the addressee or claimant shall be subject to _______
abandonment proceedings
CMTA, SEC. 439
Express Shipment
CMTA, SEC. 440
Established of Advance Customs Clearance and COntrol Program
