SEiZure and Forfeiture Date Flashcards
Presentation of the Proof of Payment of Duties and Taxes .
within the fifteen (15) day period
In the event that the interested party fails to produce such evidence the goods shall be seized and subjected to forfeiture proceedings.
within the said fifteen (15) day period,
Determination of Probable Cause. the existence of probable cause to warrant the issuance of a WSD shall be determined by the District Collector
within five (5) working days, or two (2) working days in case of Perishable Goods, from receipt of recommendation for issuance of a WSD.
The Commissioner shall review the findings of the District Collector
within forty-eight (48) hours or twenty-four(24) hours, if the goods are perishable, from receipt of the records of the alerted shipment,
Service of Warrant of Seizure and Detention. The District Collector shall immediately direct the Enforcement and Security Service to serve the WSD
within three (3) working days from its issuance To the customs warehouseman or wharfinger and the CFW or CBW operator if the goods are still in customs custody; and To the owner of the goods or his authorized representative.
For the purpose of serving the WSD, the importer, consignee, named in the bill of lading or airway bill, or possessor shall be deemed the owner of the goods If the owner is unknown, with insufficient address, or a foreign entity or individual, service shall be effected by posting of the WSD by the ESS in the bulletin board of the concerned collection district office, and by electronic posting through the BOC website, or printed publication,
for fifteen (15) days.
Return of Service of Warrant. The ESS or duly deputized officer tasked to serve the WSD shall submit to the District Collector a return
within twenty-four (24) hours from the service thereof as specified in this CAO
Upon service of the WSD, the ESS or duly deputized officer shall immediately seize the goods, either physically or constructively, and turn over the same to the District Collector concerned through the Auction and Cargo Disposal Division (ACDD) or its equivalent unit, unless otherwise provided under existing laws, rules and regulations.
Custody over Seized Goods.
shall immediately cause the inventory and examination of the seized goods.
The District Collector
Custody of Seized Goods requiring Immediate Turn-over to Regulating Agencies.
Seized goods requiring immediate turn-over to regulating agencies as required under existing laws, rules and regulations ___________, such as but not limited to the Philippine Drug Enforcement Agency, Bureau of Plant Industry, Bureau of Animal Industry and Department of Environment and Natural Resources
shall immediately be delivered to the concerned agencies
Forfeiture Proceedings.
If, within ________________, no owner or agent can be found or appears before the District Collector, the seized goods shall be forfeited ipso facto in favor of the government to be disposed of in accordance with the CMTA.
within fifteen (15) calendar days after service of warrant and due notice
Designation of Hearing Officer and Prosecutor.
If there is no lawyer assigned in the Collection District, the District Collector shall request for a Hearing Officer from the Legal Service,
within two (2) days from the issuance of the WSD.
In all cases, the District Collector shall request a Government Prosecutor from the Legal Service
within two (2) days from issuance of the WSD.
Hearing Proper.
After termination of the hearing, the Hearing Officer shall require the claimant to submit its verified Position Paper,
within five (5)days from date of last hearing, copy furnished the Government Prosecutor.
the Government Prosecutor shall file its Comment, copy furnished the claimant.
Within five (5) days from receipt of the Position Paper,
The claimant may file a verified Reply
within three (3)days from receipt thereof, copy furnished the Government Prosecutor. After submission of the last pleading the case will be submitted for resolution.
The District Collector shall render a Decision
within thirty (30) days or ten (10) days in case of Perishable Goods, upon the submission of the case for resolution.
When to File Motion to Quash/Recall.
The importer or its authorized representative may file a verified Motion to Quash/Recall the WSD
at any time prior to the completion of presentation of his evidence. Motions to Lift, Recall or Set-aside the WSD shall be deemed as a Motion to Quash.
Resolution on Motion to Quash. The motion to quash shall be resolved by the District Collector
within fifteen(15) working days from the date of submission of the said matter for resolution.
In case the District Collector allows the Quashal of the WSD, he shall seek clearance from the Commissioner by transmitting the entire records of the case
within two(2) working days from the date of issuance of the order.
The Commissioner shall, issue clearance to the order of the District Collector allowing the Quashal of the WSD.
within thirty (30) working days, or ten (10) working days for Perishable Goods, from receipt of the entire case records
Decision of the District Collector.
The District Collector shall render a Decision ____________ . The Decision of the District Collector shall include a declaration of Forfeiture or release, the imposition of a fine or redemption of the goods, or such other action as may be proper.
within thirty (30) working days from the time the case is submitted for decision.
Copies of the Decision rendered by the District Collector shall be served to all concerned parties
within five (5) working days from the date of issuance
Referral to Import Assessment Service (IAS).
The IAS shall submit its recommended value
within the period three (3) hours, otherwise the recommended settlement or redemption value by the District Collector stands
Appeal to the Commissioner.
The aggrieved importer or exporter or any stakeholder directly affected by the adverse Decision of the District Collector may appeal the Decision by filing a Notice of Appeal with a corresponding Memorandum on Appeal
within fifteen (15) days or five (5) days in case of Perishable Goods, from receipt thereof.
Upon receipt of the Notice of Appeal and Memorandum on Appeal with proof of payment of the requisite appeal fee, the District Collector shall immediately transmit all the records of the proceedings to the Appellate Division, Legal Service
within five (5)working days, from the receipt of the appeal
The Commissioner shall automatically review any Decision by the District Collector adverse to the government. The District Collector shall elevate the entire records of the case to the Appellate Division
within five (5) working days from the issuance of the Decision.
When no Decision is rendered within the prescribed period or when a Decision adverse to the government is rendered by the Commissioner involving goods with Free on Board (FOB) or Free Carrier (FCA) value of ten million pesos (Php 10,000,000.00) or more, the records of the Decision of the Commissioner, or of the District Collector under review, as the case may be, shall be elevated to the Secretary of Finance
within five (5) working days from the lapse of the prescribed period to resolve or from the date of issuance of Decision, for review by the Secretary of Finance.
The Secretary of Finance shall review the Decision of the District Collector or the Commissioner. The Decision issued by the Secretary of Finance, whether or not a Decision was rendered by the Commissioner __________________, from receipt of the records, shall be final upon the Bureau, subject to appeal to the Court of Tax Appeals.
within thirty (30) days, or within ten (10) days in the case of Perishable Goods
