SPECIAL PROCEDURES Flashcards
CUSTOMS OFFICERS WHO ARE AUTHORIZED TO EXERCISE POLICE AUTHORITY MAY: (CAO 1-2017)
4.12.3 OPEN AND EXAMINE ANY BOX… INCLUDES THE POWER TO STOP, SEARCH, AND EXAMINE ANY VEHICLE SUSPECTED
DURA LEX SED LEX MEANS?
“The law is harsh, but it is the law”
principle of law requires that the judiciary can do nothing but to apply a law, even in cases where doing such would seem to result in grave injustice
DURA LEX SED LEX
SEC. 437.TITLE?
Traveler and Passenger Baggage
SEC. 437.Traveler and Passenger Baggage.– The Bureau shall provide __ customs procedure for traveler and baggage processing based on international agreements and customs best practices.Travelers shall be permitted to export goods for commercial purposes, subject to compliance with the necessary export formalities and payment of export duties, taxes and charges, if any.
SIMPLIFIED
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 (CAO1-2017)
ACCOMPANIED BAGGAGE
also includes objects and articles that passengers carry or carry in their hands (hand luggage).
ACCOMPANIED BAGGAGE
REFERS TO CHECKED-IN BAGGAGE ARRIVING OR LEAVING BEFORE OR AFTER THE TRAVELER TO WHOM IT BELONGS DUE TO DELAY
UNACCOMPANIED BAGGAGE
when: Luggage arrives or leaves before or after the passenger’s departure or arrival date.
UNACCOMPANIED BAGGAGE
REFERS TO BAGGAGE RECEIVED, HANDLED AND PLACED AT THE INTERLINE BAGGAGE ROOM (IBR) SUCH AS BUT NOT LIMITED TO: (A) MISTAGGED BAGGAGE; (B) ERRONEOSLY OFF-LOADED BAGGAGE, (C) ADVANCED OR DELAYED BAGGAGE; (D) LEFT BEHIND OR UNCLAIMED BAGGAGE; AND (E) TRANSIT BAGGAGE FOR FOREIGN DESTINATIONS
INTERLINE BAGGAGE
REFERS TO BAGGAGE RECEIVED, HANDLED AND PLACED AT THE INTERLINE BAGGAGE ROOM (IBR) SUCH AS:
(A) MISTAGGED BAGGAGE;
(B) ERRONEOSLY OFF-LOADED BAGGAGE,
(C) ADVANCED OR DELAYED BAGGAGE;
(D) LEFT BEHIND OR UNCLAIMED BAGGAGE; AND
(E) TRANSIT BAGGAGE FOR FOREIGN DESTINATIONS
just meanschecked baggage that will be transported by two or more airlines.
INTERLINE BAGGAGE
REFERS TO A BONDED FACILITY UNDER THE JURISDICTIONAL CONTROL OF THE BUREAU OF CUSTOMS FOR THE TEMPORARY STORAGE OF BAGGAGE ENUMARATED UNDER SEC. 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
IN-BOND BAGGAGE
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)
ALL ARRIVING TRAVELERS AND CREW SHALL ACCOMPLISH A CUSTOMS BAGGAGE DECLARATION FORM (CBDF) TO BE PRESCRIBED BY BUREAU. THE FOLLOWING ADDITIONAL DOCUMENTS MUST ALSO BE PRESENTED:
- OWNER’S PRE-DEPARTURE DECLARATION OR CERTIFICATE OF IDENTIFICATION (CI)
- A DULY FILLED-OUT FOREIGN CURRENCY DECLARATION FOR TRAVELERS CARRYING FOREIGN CURRENCY IN EXCESS OF US$10,000 OR ITS EQUIVALENT AND OTHER FOREIGN CURRENCY
- AUTHORIZATION DULY ISSUED BY THE BANGKO SENTRAL NG PILIPINAS WITH MORE THAN PHP50,000
- NECESSARY PERMITS FROM THE REGULATORY GOVERNMENT AGENCY
DIFFERENT TYPES OF TRAVELERS
A. OFWs, RETURNING RESIDENTS AND NON-RESIDENTS FILIPINOS;
B. FOREIGN TRAVELERS WITH DIPLOMATIC STATUS;
C. AIRLINE CREW MEMBERS; AND
D. TRAVELER WITH ACCOMPANIED AND/OR UNACCOMPANIED BAGGAGE CONTAINING GOODS IN COMMERCIAL QUANTITY
BAGGAGE OF ARRIVING TRAVELERS AND CREW SHALL BE SUBJECT TO __. WHEN NECESSARY, SCANNED BAGGAGE MAY BE SUBJECT TO ___.
NON-INTRUSIVE INSPECTION; PHYSICAL INSPECTION
THE TRAVELER, CREW OR ANY BAGGAGE MAY BE SUBJECT TO __ BASED ON __ OR REASONED AND/OR __. FOR THIS PURPOSE, ___ SHALL RESTRICT THE ENTRY OF UNAUTHORIZED PERSONNEL INTO THE CUSTOMS ARRIVAL AREA, INCLUDING THE BAGGAGE CAROUSEL AREA
INSPECTION; DEROGATORY INFORMATION; RANDOM SELECTION; THE BUREAU
TOBACCO GOODS, LIQOURS, WINES, AND SPIRITS BROUGHT IN AN ACCOMPANIED BAGGAGE EVEN IF WITHIN THE DE MINIMIS VALUE, SHALL BE SUBJECT TO THE PROVISIONS OF THE ___, AS AMENDED, ON __. WHENEVER SUCH GOODS ARE PURCHASED AT ___ UPON ARRIVAL OF TRAVELERS AND WITHIN THE ALLOWABLE QUANTITY LIMITS, THEY SHALL NO LONGER ASSESSED THE DUTIES AND TAXES DUE
NATIONAL INTERNAL REVENUE CODE (NIRC); EXCISE TAX; PHILIPPINE DUTY-FREE STORES
DUTIABLE GOODS IN ACCOMPANIED BAGGAGE BROUGHT IN BY TRAVELERS THROUGH THE AIRPORTS WHICH ARE INTENDED FOR RE-EXPORTATION MAY BE: ALLOWED TO BE RELEASED UPON POSTING OF __ AMOUNTING TO ___ OF THE ASSESSED DUTIES AND TAXES
CASH BOND; 100%
DUTIABLE GOODS IN ACCOMPANIED BAGGAGE BROUGHT IN BY TRAVELERS THROUGH THE AIRPORTS WHICH ARE INTENDED FOR RE-EXPORTATION MAY BE: TEMPORARILY DEPOSITED FOR __ IN THE ___
SAFEKEEPING; DEPOSIT FACILITY
TEMPORARILY DEPOSITED FOR SAFEKEEPING IN THE DEPOSIT FACILITY SUBJECT TO THE FOLLOWING CONDITIONS: RE-EXPORTATION SHALL CONFORM TO THE __ BUT SHALL NOT EXCEED __ FROM THE DATE OF THE ACCEPTANCE OF THE GOODS
DATE OF DEPARTURE; 3 MONTHS
TEMPORARILY DEPOSITED FOR SAFEKEEPING IN THE DEPOSIT FACILITY SUBJECT TO THE FOLLOWING CONDITIONS: __ OF SERVICE AND STORAGE FEES UPON DEPOSIT OF THE GOODS
FULL PAYMENT
FIRST 24HRS AND SUBSEQUENT 24HRS
TYPE: LOOSE
FIRST24: PHP50.00
SEB24: PHP100.00
FIRST 24HRS AND SUBSEQUENT 24HRS
TYPE: CABIN
FIRST24: PHP100.00
SUB24: PHP200.00
FIRST 24HRS AND SUBSEQUENT 24HRS
TYPE: SUITCASE
FIRST24: PHP200.00
SUB24: 400.00
FIRST 24HRS AND SUBSEQUENT 24HRS
TYPE: ODD SIZE
FIRST24: PHP400.00
SUB24: PHP600.00
RATES OF SERVICE AND STORAGE FEES SHALL BE SUBJECT TO __ AND MAY BE INCREASED OR DECREASED UPON THE APPROVAL OF THE __-
PERIODIC REVIEW; COMMISSIONER
INVENTORY OF ITEMS TO BE REFLECTED IN THE APPROPRIATE FORM TO BE SIGNED BY THE __ AND __
TRAVELER AND AUTHORIZED CUSTOMS OFFICER
FAILURE TO RE-EXPORT THE GOODS WITHIN THE PERIOD AGREED UPON SHALL SUBJECT THE __ OR THE __ FOR FORFEITURE
CASH BOND; GOODS
means losing a right, privilege, or property without compensation as a consequence of violating the law, breaching a legal obligation, failing to perform a contractual obligation or condition, or neglecting a legal duty.
Forfeit or forfeiture
BAGGAGE WHETHER BROUGHT IN OR SENT BY __ WITH THE VALUE OF MORE THAN __ SHALL, AT THE OPTION OF THE FILIPINO, BE GOVERNED BY SECTION 800(g) OF THE CMTA INSOFAR AS THE VALUE OF THE __ AND THE FREQUENCY OF __ IS CONCERNED. FOR THE AVAILMENT OF THE TAX AND DUTY EXEMPTION PURSUANT TO SAID SECTION, A PROCESSING FEE OF ___(INCLUSIVE OF THE LEGAL RESEARCH FEE OF __) SHALL BE COLLECTED. ___ SHALL PERIODICALLY REVIEW THE PROCESSING FEE AND REVISE THE SAME ACCORDINGLY.
QUALIFIED FILIPINOS WHILE ABROAD; PHP10,000.00; BAGGAGE; AVAILMENT; PHP250.00; PHP10.00; THE COMMISSIONER
DEPARTING TRAVELERS WITH GOODS FOR EXPORT IN COMMERCIAL QUANTITIES SHALL ACCOMPLISH AND FILE WITH THE __ A __. FOR GOODS THAT WILL BE RETURNED, THE __ SHALL ACCOMPLISH A SIMPLIFIED ___ FOR PRESENTATION UPON HIS RETURN TO THE CUSTOMS OFFICERS ASSIGNED AT THE ___
BUREAU; SPECIAL PERMIT TO LOAD (SPL); TRAVELER; OWNER’S PRE-DEPARTURE DECLARATION FORM OR CI; ARRIVAL AREA
meansa passenger departing from an airport on a flight but does not include a passenger who arrives at and departs from the airport on the same aircraft as part of the same journey.
DEPARTING PASSENGER
FOR DEPARTING TRAVELERS WITH GOODS IN COMMERCIAL QUANTITIES
SPECIAL PERMIT TO LOAD (SPL)
FOR GOODS THAT WILL BE RETURNED
CERTIFICATE OF IDENTIFICATION
REFERS TO A PERMIT ISSUED BY AN AUTHORIZED CUSTOMS OFFICER ASSIGNED AT THE DEPARTURE AREA, TO A TRAVLER WITH AN ACCOMPANIED BAGGAGE CONTAINING GOODS IN COMMERCIAL QUANTITY
SPECIAL PERMIT TO LOAD (SPL)
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 RETURNIING RESIDENT OR OFW
CERTIFICATE OF IDENTIFICATION (CI)
SUBJECT TO THE LIMITS OF THE AUTHORITY GRANTED BY THE __ IN EXERCISING POLICE AUTHORITY, CUSTOMS OFFICERS SHALL ONLY EXERCISE POWERS WITHHIN ___. PORT AND AIRPORT AUTHORITIES IN ALL PORTS OF ENTRY SHALL PROVIDE AUTHORIZED CUSTOMS OFFICERS WITH ___ TO ALL PREMISES WITHIN THEIR ___
FOR THIS PURPOSE, THE __ SHALL COORDINATE WITH THE __ AS TO THE PREMISES THAT SHOULD BE UNDER CUSTOMS CONTROL AND JURISDICTION AND THE ONLY THE ___ SHALL BE AUTHORIZED TO GRANT ACCESS TO THE SAID PREMISES
COMMISSIONER; CUSTOMS PREMISES; UNHAMPERED ACCESS; ADMINISTRATIVE JURISDICTION
DISTRICT COLLECTOR; PORT OR AIRPORT AUTHORITIES; DISTRICT COLLECTOR
DUTIABLE GOODS THAT ARE NOT DECLARED BY ANY PERSON ARRIVING WITHIN THE PHILIPPINES, IF NOT IMPORTED CONTRARY TO LAW SHALL BE ___ AND THE __ MAY OBTAIN RELEASE OF SUCH GOODS, UPON PAYMENT OF A ___ EQUIVALENT TO ___ OF THE LANDED COSTS OF SUCH GOODS, IN ADDITION TO ALL DUTIES, DUTIES, TAXES AND OTHER CHARGES DUE. NOTHING IN THIS PROVISION SHALL PRECLUDE THE FILING OF CRIMINAL ACTION AGAINST THE OFFENDER.
SEIZED; TRAVELER; SURCHARGE; 30%;
__ SHALL DESIGNATE A TIME AND PLACE FOR THE __ OF CARGO UPON ARRIVAL. THE __ OR __ IF ANY VESSEL OR AIRCRAFT FROM WHICH CARGO ID DISCHARGED UPON ARRIVAL IN THE PHILIPPINES AT A TIME OT PLACE OTHER THAN THE DESIGNATED BY THE __, SHALL BE FINED NOT LESS __ BUT NOT MORE THAN __; PROVIDED, THAT NO FINE SHALL ACCRUE UPON SATISFACTORY PROOF THAT THE UNLOADING WAS RENDERED NECESSARY BY __, __ OR OTHER NECESSITY
THE DISTRICT COLLECTOR; UNLOADING; OWNER; OPERATOR; DISTRICT COLLECTOR; PHP100,000.00; PHP300,000.00; STRESS OF WEATHER; ACCIDENT
ANY MISDECLARATION AS TO QUANTITY, QUALITY, DESCRIPTION, WEIGHT, OR MEASUREMENT OF THE GOODS, RESULTING TO A __ IN DUTY AND TAX TO BE PAID BETWEEN WHAT IS LEGALLY DETERMINED UPON ASSESSMENT AND WHAT IS DECLARED, SHALL BE BE SUBJECT TO A __ EQUIVALENT TO __ OF THE DUTY AND TAX DUE. NO SURCHARGE SHALL BE IMPOSED WHEN THE DISCREPANCY IN DUTY IS LESS THAN __
DISCREPANCY; SURCHAGE; 250%; 10%
ANY UNDERVALUATION IN GOODS DECLARATION, SHALL IMPOSED A SURCHAGE EQUIVALENT TO __ OF THE DUTY AND TAX DUE. __ SURCHARGE SHALL BE IMPOSED WHEN THE DISCREPANCY IN DUTY IS LESS THAN __
250%; NO; 10%
CLEARANCE FORMALITIES FOR BAGGAGE OF: OFW, Resident Filipino, Returning Residents and Non Residents Filipinos
UNDERGO REGULAR CLEARANCE FORMALITIES
CLEARANCE FORMALITIES FOR BAGGAGE OF: Crew Members
MANDATORY PHYSICAL EXAMINATION
CLEARANCE FORMALITIES FOR BAGGAGE OF: Resident Aliens & Foreign Travelers
Undergo clearance procedures based on travelers profiling and risk management control measures
FOR AVAILMENT OF SECTION 800 (F), THE __ SHALL ACCOMPLISH THE __ WHICH MAY BE DOWNLOADED FROM THE BUREAU’S WEBSITE AND FILLED OUT __ TO ARRIVAL; OR SECURED FROM THE CUSTOMS OFFICER AT THE __. THE DULY FILLED-OUT PHED FORM SHALL BE SUBMITTED TO THE __ MANNING THE __ IN THE ARRIVAL AREA
RETURNING RESIDENT OR OFW; PERSONAL AND HOUSEHOLD EFFECTS DECLARATION FORM (PHED); PRIOR; ARRIVAL AREA; CUSTOMS OFFICER; CUSTOMS COUNTER
FOR AVAILMENT OF SECTION 800 (G), THE __, __, __, AND __ SHALL ACCOMPLISH THE __ WHICH MAY BE DOWNLOADED FROM THE BUREAU’S WEBSITE AND FILLED-OUT __ TO ARRIVAL OR SECURED FROM THE CUSTOMS OFFICER AT THE ARRIVAL AREA. THE DULY FILLED-OUT INFORMATION SHEET SHALL BE SUBMITTED TO THE CUSTOMS OFFICER MANNING THE CUSTOMS COUNTER IN THE ARRIVAL
OFWS; RESIDENT FILIPINOS; RETURNING RESIDENTS; NON-RESIDENT; INFORMATION SHEET; PRIOR
FORM AND ITEMS AVAILING OF SECTION 800 (F)
ITEMS: PERSONAL & HOUSEHOLD EFFECTS
FORMS: PERSONAL & HOUSEHOLD EFFECTS DECLARATION FORM
FORM AND ITEMS AVAILING OF SECTION 800 (G)
ITEMS: BALIKBAYAN BOXES
FORMS: INFORMATION SHEET
SECTION 7. CLEARANCE FORMALITIES FOR COMMERCIAL GOODS. TRAVELER WITH ACCOMPANIED AND/OR UNACCOMPANIED BAGGAGE CONTAINING GOODS IN __ AND IN EXCESS OF THE __ VALUE SHALL BE SUBJECT TO THE FOLLOWING:
COMMERCIAL QUANTITY; DE MINIMIS
THE TRAVELER, IN ADDITION TO THE __, SHALL FILL-OUT A __ TO BE PROVIDED BY THE CUSTOMS OFFICER STATIONED AT THE CUSTOMS COUNTER AT THE ARRIVAL AREA
CUSTOMS BAGGAGE DECLARATION FORM; CUSTOMS BAGGAGE DECLARATION RIDER
THE BAGGAGE SHALL BE SUBJECT TO __ BY THE CUSTOMS OFFICER ASSIGNED TO DETERMINE THE DUTIES, TAXES AND OTHER CHARGES DUE
100% PHYSICAL EXAMINATION
THE BAGGAGE TO BE ENTERED __ UNDER SECTION 800 OF THE CMTA OR THOSE REQUIRING PERMITS OR CLEARANCES FROM OTHER GOVERNMENT REGULATORY AGENCIES, RELEASE THEREOF SHALL ___ UNTIL THE __ OR REQUISITE __ OR __ IS PRESENTED
CONDITIONALLY-FREE; NOT BE ALLOWED; TAX EXEMPTION CERTIFICATE (TEC); PERMIT; CLEARANCE
THE TRAVELER AND __ SHALL NOT BE PERMITTED TO BOARD OR LEAVE THE __ WITHOUT THE PERMISSION OF THE __ UNTIL __, INCLUDING ___ SHALL HAVE BEEN COMPLETED
CREW; AIRCRAFT; CUSTOMS OFFICER; CLEARANCE FORMALITIES; PHYSICAL INSPECTION
IN CASE __ UPON A PERSON OF A TRAVELER OR CREW IS REQUIRED BY THE __, THE __ SHALL PROVIDE AN AREA FOR THE CONDUCT OF SAID ___
BODY SEARCH; CUSTOMS OFFICER; HANDLER OR OPERATOR; BODY SEARCH
THE ___ SHALL REQUIRE THE ___ OF AN AIRCRAFT OR VESSEL ARRIVING IN A DESIGNATED AREA OTHER THAN THE AIRPORT OR PORT TERMINAL TO PROVIDE THE FOLLOWING DATA
DISTRICT COLLECTOR; OPERATOR OR HANDLER
TREATMENT OF TRANSIT BAGGAGE. ALL __ ULTIMATELY DESTINED TO A DOMESTIC PORT SHALL BE CLEARED AT THE ___ IN THE PHILIPPINES
INTERNATIONAL BAGGAGE; FIRST PORT OF ENTRY
TREATMENT OF INTERLINE BAGAGE
SECTION 10
TREATMENT OF IN-BOND BAGGAGE
SECTION 11
All arriving Travelers and Crew Members shall accomplish the ___, including the ___ if applicable, in the __ before or upon arrival in all ports of entry.
Electronic Baggage Declaration Form (eCBDF); Electronic Currency Declaration Form (eCDF); eCBCD System
