SEiZure and Forfeiture Abandonment Flashcards
EXPRESS ABANDONMENT
WHEN
- At any time the imported goods are within the control of the Bureau or
- Until the payment of duties and taxes due on imported goods entered under the customs bonded warehousing regime
HOW
Submit an Affidavit of Abandonment to the District Collectors, who shall verify the same
within three (3) Calendar days from its filing
, the District Collector concerned shall issue the
corresponding Decree of Abandonment.
Within three (3) calendar days from verification of the Affidavit of
Abandonment
Expressly abandoned goods shall be deemed property of the
government
Upon the filing with the District Collector of the
Affidavit of Abandonment.
IMPLIEDLY ABANDONED GOODS
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, Provided, That the request is made before
the expiration of the original period within which to file the goods declaration
be extended on valid grounds for another fifteen (15) days:
REQUEST FOR EXTENSION FOR FILLING OF GD
Shall be acted upon within 7 working days, otherwise the request shall be deemed approved
ISSUEANNCE OF Notice to Lodge or File Goods Declaration
Within five (5) calendar days from the date of Discharge of Last Package
FAILURE TO PAY THE ASSESSED DUTIES AND TAXES.
The assessment shall be deemed final if undisputed
after the lapse of
fifteen (15) calendar days from receipt of Assessment Notice.
The shipment shall be deemed abandoned if the owner, importer, or
consignee fails to pay in full the assessed duties, taxes, fees, interests
and other charges
within fifteen (15) calendar days from final
assessment
UPON RECEIPT OF THE ORDER OF RELEASE AND LIFTING THE ALERT OR ORDER
LIFTING THE ALERT.
Duties and taxes of assessed alerted goods must be paid in full
within fifteen (15) calendar days upon receipt of the Order of
Release and/or Lifting the Alert or Order Lifting the Alert,
otherwise, subject shipment shall be deemed abandoned.
The District Collector concerned shall issue an Assessment Notice or Order of
Release and Lifting the Alert or Order Lifting the Alert to the owner, importer,
consignee or interested party
within five (5) calendar days:
(a) upon assessment thereof;
(b) affirmation by the Commissioner of the Order of Release and/or Lifting the
Alert or Order Lifting the Alert; or
(c) the lapse of the period to review by the Commissioner of the District
Collector‘s Order of Release
Failure to Submit Required Permit.
The importer, owner, or consignee of assessed regulated goods which are allowed by the
regulating agency to submit clearances, licenses, and other requirements after arrival of the
shipment shall submit the same
- 45 calendar days from the date of Iodgement or
- 15 calendar days from the date of final assessment, whichever comes first. Otherwise,
subject shipment shall be deemed abandoned.
The District Collector concerned shall issue a Notice to submit clearances, licenses and
other requirements to the owner, importer, consignee or interested party
within five (5) calendar days upon assessment thereof.
The owner, importer, consignee or interested party shall claim the imported goods
within thirty (30)
calendar days from payment of the assessed duties, taxes, fees, interests and other charges. Otherwise,
subject shipment shall be deemed abandoned, unless covered by a duly issued alert order.
For this purpose, the arrastre, terminal or warehouse operator .
shall submit a weekly report of
overstaying, and unclaimed imported goods to the District Collector.
Unclaimed imported goods are
those still inside the port premises or warehouse .
thirty (30) calendar days after clearance by the BOC
through its On-line Release System (OLRS) or similar system
The District Collector concerned shall issue a Notice to Claim imported goods to the owner, importer,
consignee or interested party
within five (5) calendar days upon full payment
b. Passenger‘s baggage or mail matter shall be claimed by the passenger or
postal consignee .
within thirty (30) calendar days from arrival thereof. Otherwise,
subject shipment shall be deemed abandoned
The District Collector concerned shall issue a Notice to Claim passenger’s baggage
or mail matter to the passenger or postal consignee
within five (5) calendar days
from arrival.
Failure to Mark the Goods.
The owner, consignee or importer shall appropriately mark the imported goods as
required under Section 710 of the CMTA
within thirty (30) calendar days after the
receipt of Notice to Clark from the District Collector concerned, otherwise, the
said goods shall be deemed abandoned
The District Collector concerned shall issue a Notice to Mark imported goods to
the owner, consignee or importer
within five (5) calendar days from examination
the assigned Warehouseman shall
notify in writing the CBW Operator to withdraw the bonded goods either for manufacture and
subsequent export or to export in case of finished goods.
Thirty (30) days prior to the expiration of the storage period,
Upon receipt of the notarized Letter of Express Abandonment, the District Collector shall,
within three (3) days, issue the Decree of Abandonment which shall become immediately final and executory.
The owner, importer or consignee of the imported goods may reclaim the impliedly
abandoned imported goods by lodging or filing the corresponding Goods Declaration
subject to the following conditions:
b. The subject goods have not been disposed by the Bureau;
c. The goods declaration is filed within thirty (30) calendar days after the lapse of the fifteen
(15) calendar days period to file;
d. The duties, taxes and other charges have been paid in full;
e. The charges and fees due to the port or terminal operator have been paid in full;
f. The expenses incurred before the release of the imported goods from customs custody have
been paid in full; and
g. Compliance with all other pertinent legal requirements
For imported goods which have been impliedly abandoned and sold by the Bureau where no
offense has been discovered against the imported goods or the owner, importer, or consignee of the
imported goods, the proceeds of the sale, after deduction of any duty and tax and all other charges
and expenses incurred as provided in Section 1143 of the CMTA, shall be turned over to the owner,
importer, or consignee entitled to receive them or when this is not possible, the same shall be held
by the Auction Cargo and Disposal Division (ACDD) or its equivalent office for the account of the
owner or importer for
a period of thirty (30)calendar days from payment of the auction price.
