TITLE 3: CHAPTER 1&2: CUSTOMS JURISDICTION & CUSTOMS CONTROL

Question 1

Sec. 300

Answer 1

Customs Jurisdiction

Question 2

For the effective implementation of this Act, the Bureau shall exercise jurisdiction over all __________ within the Philippine territory an all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigate or not from the sea and any means of conveyance.

Answer 2

seas

Base on section 300
Note:
Section 300 was lifted from Section 603 of the TCCP, with modifications. Customs jurisdiction is the authority vested by the law in the bureau over territory, facilitates, at legal processes and procedures.

Question 3

Where shall Bureau pursue imported goods subject to seizure during its transport, where it shall exercise jurisdiction as may be necessary for the effective enforcement of this Act?

Answer 3

land, water and air.

Based on Sec. 300 (2nd Paragraph)
The Bureau shall pursue imported goods subject to seizure during transport by land, water and air and shall exercise jurisdiction as may be necessary for the effective enforcement of this Act. When a vessel or aircraft becomes subject to seizure for violation of this Act, a pursuit of such vessel or aircraft which began within the territorial waters or air space ay continue beyond the same, and the vessel or aircraft may be seized in the high seas or international air space.

Note:
Section 300 was lifted from Section 603 of the TCCP, with modifications. Customs jurisdiction is the authority vested by the law in the bureau over territory, facilitates, at legal processes and procedures.

Question 4

Sec. 301

Answer 4

Customs Control Over Goods

Question 5

True or False
Not all goods including means of transport, entering or leaving the customs territory, regardless of whether they are liable to duties and taxes, shall be subject to customs control to ensure compliance with this act.

Answer 5

False
Based on Sec. 301 (paragraph 1 states that:)
All goods including means of transport, entering or leaving the customs territory, regardless of whether they are liable to duties and taxes, shall be subject to customs control to ensure compliance with this act.

Note:
Sec. 301 was adopted from the RKC, General Annex, Chapter 6, Standard 6.1 and 6.7 Customs control is the power to exercise customs jurisdiction. The new provisions mandate the full use of risk management principles in customs control, including maximum use of account-based post entry audit clearances.
This strengthens risk management through compliance measurement, enabling the Bureau of Customs to focus on “high risk” shipments.
In theory, all lands and waters within the jurisdiction of the Philippines as defined by the Constitution, Article 1, National territory, are under the control of the Bureau when it comes to importation and exportation. This provisions must be read in relation to Sec. 814 to 817 of this Act on Free Zones.

Question 6

True or False
In the application of customs control, the Bureau shall employ audit based controls and risk management systems, use automation to the fullest extent possible, and adopt a compliance measurement strategy to support risk management.

Answer 6

True

Based on Sec. 301, 2nd paragraph

Note:
Sec. 301 was adopted from the RKC, General Annex, Chapter 6, Standard 6.1 and 6.7 Customs control is the power to exercise customs jurisdiction. The new provisions mandate the full use of risk management principles in customs control, including maximum use of account-based post entry audit clearances.
This strengthens risk management through compliance measurement, enabling the Bureau of Customs to focus on “high risk” shipments.
In theory, all lands and waters within the jurisdiction of the Philippines as defined by the Constitution, Article 1, National territory, are under the control of the Bureau when it comes to importation and exportation. This provisions must be read in relation to Sec. 814 to 817 of this Act on Free Zones.

Question 7

True or False
The Bureau shall seek cooperate and conclude mutual administrative assistance agreements with other customs administrations to enhance customs control. The Bureau shall consult, coordinate with other government regulatory agencies, free zones authorities, and the customs stakeholders in general to enhance customs control.

Answer 7

True

Based on Sec. 301, 3rd paragraph

Note:
Sec. 301 was adopted from the RKC, General Annex, Chapter 6, Standard 6.1 and 6.7 Customs control is the power to exercise customs jurisdiction. The new provisions mandate the full use of risk management principles in customs control, including maximum use of account-based post entry audit clearances.
This strengthens risk management through compliance measurement, enabling the Bureau of Customs to focus on “high risk” shipments.
In theory, all lands and waters within the jurisdiction of the Philippines as defined by the Constitution, Article 1, National territory, are under the control of the Bureau when it comes to importation and exportation. This provisions must be read in relation to Sec. 814 to 817 of this Act on Free Zones.

Question 8

Sec. 302

Answer 8

Enforcement of Port Regulation of the Bureau of Quarantine

Question 9

True or False
To whom where Customs officials and employees shall cooperate in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine?

Answer 9

Quarantine Authorities

Based on Section 302.
Customs officials and employees shall cooperate with the quarantine authorities in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine and shall give effect to the same in so far as connected with matters of shipping and navigation.

Question 10

Bonus!!!!!
READING TIME!!!!!!

Answer 10

Special Note:
New provision but being practice by Bureau of Quarantine
Based on the Rules and Regulations issued by the Bureau of Quarantine, the following documents properly accomplished shall be submitted by the master to Customs Senior Boarding Officer, upon entry of vessel, to wit:
(a) Quarantine Certificate (Pratique)
(b) Clearance of vessel from the last port of call
(c) Original and four (4) copies of Inward Foreign Manifest duly signed by the Master;
(d) Other relevant documents

For purpose of clearances of vessel, a Bureau of Quarantine clearance for outgoing vessel shall be presented to the PID Clearance Section prior to the issuance of clearance by the Bureau.
The procedure as of this writing are:
Arrival of Vessels:
1. Quarantine Certificate for incoming vessels from a foreign port
2. Entry of vessels from any port or place outside of the Philippines shall not be permitted until they have obtained a Quarantine Certificate issued under the authority of the Bureau of Quarantine. However, if a vessel has already been issued a Quarantine Certificate in the first Philippine port of entry, she will not be required to undergo another Quarantine formalities at succeeding ports of call in the Philippines.
3. No person shall be allowed to board or leave the vessel before they are cleared by the Bureau of Quarantine regulations in such contingencies.
4. The Certificate shall be part of the required documents to be received by the Customs Senior Boarding Officer from the Master of the vessel.
5. No Quarantine Permit shall be required for the discharge of regulatory manifested cargo, including animals, plants, etc., unless otherwise required by law or regulations. However, if animals or plants are carried as baggage, their discharge shall be subject to the regulations promulgated by the Bureau or office concerned.

Question 11

Sec. 303

Answer 11

Control Over Premises Used for Customs Purposes

Question 12

True or False
The Bureau shall, for customs purposes, have exclusive control, direction and management of customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises in the Customs Districts, in all cases without prejudice to the general police powers of the local government units (LGUs), the Philippine Coast Guard and of law enforcement agencies in the exercise of their respective functions.

Answer 12

True

Based on Sec. 303

Note:
This provision is in accordance with the RKC provision wherein the BOC has all encompassing control over a premises used for customs purposes. This provision must be read with Section 814 to 817 of this Act on Free Zones.

Question 13

Sec. 304

Answer 13

Power of the President to Subject Premises to Customs Jurisdiction

Question 14

True or False
When public interest requires, the President may, by executive order, declare any public wharf, landing place, infrastructure, street or land, in any port of entry under the jurisdiction of the Bureau as may be necessary, for customs purposes and/or to authorize a port or terminal operator to transfer overstaying cargoes in an inland depot or terminal.

Answer 14

True

Based on Sec. 304

Note:
The section was copied from Sec. 606 of the TCCP, with modifications by clearly stating the power of the President to subject premises to customs jurisdiction.
This provision is in compliance with the constitutional mandate. The President shall have control of the executive departments/bureaus and offices. He shall ensure that all laws are faithfully executed. (Sec. 17, Article VII, Executive Department - Constitution)

Question 15

Sec. 305

Answer 15

Trespass or Obstruction of Customs Premises.

Question 16

True or False
Any person shall enter or obstruct a customs office, warehouse, port, airport, wharf, or other premises under the control of the Bureau without prior, including the streets or alleys where these facilities are located.

Answer 16

False
Based on Sec. 305:
No person shall enter or obstruct a customs office, warehouse, port, airport, wharf, or other premises under the control of the Bureau without prior, including the streets or alleys where these facilities are located.

Note:
It was lifted from Sec. 2201 of the TCCP, with modifications. A warehouse is a facility used for the lodgment and storage of a goods, and may include any structure used to hold goods, store, or wares temporarily or for a length of time.

Question 17

Sec. 306

Answer 17

Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling

Question 18

Bonus!!!!
READING TIME!!!!

Answer 18

Sec. 306. Special Surveillance for the Protection of Customs Revenue and Prevention of Smuggling

The Bureau shall conduct surveillance on vessels or aircrafts entering Philippine territory and on imported goods entering the customs office: Provided, that the function of the Philippine Coast Guard to prevent the suppress the illegal entry of these goods, smuggling and other forms of customs fraud and violations if maritime law and its proper surveillance of vessels entering and/or leaving the Philippine territory as provided on republic Act No. 9993, otherwise known as the Philippine Coast Guard Law of 2009” shall continue to be in force.

Note:
This was lifted from Sec. 2202 of the TCCP, with modifications as to the law strengthening the Philippine Coast Guard.
This mandates that the BOC and the Coast Guard must coordinate on order to suppress smuggling and other forms of customs fraud of violations of maritime law.

Question 19

Sec. 307

Answer 19

Temporarily Storage of Goods

Question 20

True or False
Subject to the rules and regulations to be issued by the Secretary of Finance, the Commissioner shall establish a system for temporary storage of imports prior to goods declaration in case of abandoned or overstaying goods.

Answer 20

True

Based on Sec. 307

Note:
It was adopted from the RKC, Specific Annex A, Chapter 2, specific standards 1 to 6.
The RKC mandates that, “The Customs shall authorize the establishment of temporary stores whenever they deemed it necessary to meet the requirements of the trade.”
This authorize the Bureau to establish temporary storage prior to goods declaration.