Tuesday, March 22, 2011

TCCP Book II (Vol. II)



TARIFF AND CUSTOMS CODE OF THE PHILIPPINES (TCCP)
CONTENTS BOOK II CUSTOMS LAW
VOLUME II

TITLE I - THE BUREAU OF CUSTOMS
PART 1 - ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU

Section 601 - Chief Officials of the Bureau of Customs
Section 602 - Functions of the Bureau
Section 603 - Territorial Jurisdiction
Section 604 - Jurisdiction over Premises Used for Customs Purposes
Section 605 - Enforcement of Port Regulation of. Bureau of Quarantine
Section 606 - Power of the President to Subject Premises to Jurisdiction of Bureau of Customs
Section 607 - Annual Report of Commissioner
Section 608 - Commissioner to Make Rules and Regulations
Section 609 - Commissioner to Furnish Copies of Collector's Liquidated Duplicates

PART 2 - COLLECTION DISTRICT AND PORTS OF ENTRY

Section 701 - Collection Districts and Ports of Entry Thereof
Section 702 - Power of the President to Open and Close Any Port
Section 703 - Assignment of Customs Officers and Employees to Other Duties
Section 704 - Seal of Collector of Customs
Section 705 - Authority of Deputy Collectors of Customs
Section 706 - Appointment of Special Duties with Limited Powers
Section 707 - Succession of Deputy Collector to Position of Acting Collector
Section 708 - Designation of Official as Customs Inspector
Section 709 - Authority of Collector to Remit Duties
Section 710 - Records to be kept by Customs Officials
Section 711 - Port Regulations Section
712 - Reports of Collector to Commissioner

TITLE II - COASTWISE TRADE

Section 906 - Requirement of Manifest in Coastwise Trade
Section 907 - Manifest Required Upon Departure from Port of Entry
Section 908 - Manifests Required Prior to Unloading at Port of Entry
Section 909 - Departure of Vessel upon Detailed Manifest

TITLE III - VESSELS AND AIRCRAFTS IN FOREIGN TRADE
PART 1 - ENTRANCE AND CLEARANCE OF VESSELS

Section 1001 - Ports Open to Vessels Engaged in Foreign Trade - Duty of Vessel to Make Entry
Section 1002 - Control of Customs Official over Boarding or Leaving of Incoming Vessel and Over Other Vessels Approaching the former
Section 1003 - Quarantine Certificate for Incoming Vessel
Section1004 - Documents to be produced by the Master upon Entry of Vessel
Section 1005 - Manifest Required of Vessel from Foreign Port 
Section 1006 - Translation of Manifest 
Section 1007 - Manifests for Commission on Audit and Collector
Section 1008 - Transit Cargo
Section 1009 - Clearance of Foreign Vessels to and From Coastwise Ports
Section 1010 - Requirement as to Delivery of Mail
Section 1011 - Production of Philippine Crew
Section 1012 - Record of Arrival and Entry of Vessels
Section 1013 - Arrest of Vessel Departing Before Entry Made
Section 1014 - Discharge of Ballast
Section 1015 - Time of Unlading of Cargo
Section 1016 - Entrance of Vessel through Necessity
Section 1017 - Unlading Vessel in Port from Necessity
Section 1018 - Entry and Clearance of Vessels of a Foreign Government
Section 1019 - Clearance of Vessel for Foreign Port
Section 1020 - Detention of Warlike Vessel Containing Arms and Munitions
Section 1021 - Manifest of Export Cargo to be delivered to Chairman, Commission on Audit
Section 1022 - Oath of Master of Departing Vessel
Section 1023 - Extension of Time for Clearance
Section 1025 - Export Product to Conform to Standard Grades

PART 2 - ENTRANCE AND CLEARANCE OF AIRCRAFT IN FOREIGN TRADE

Section 110 1 - Designation of Airports of Entry
Section 1102 - Advance Notice of Arrival
Section 1103 - Landing at International Airports of Entry
Section 1104 - Report of Arrival and Entry
Section 1105 - Documents Required in Making Entry
Section 1106 - Manifest for Commission on Audit
Section 1107 - Delivery of Mail
Section 1110 - Manifest for Transit Cargo
Section 1111 - Clearance of Aircraft for Foreign Port
Section 1112 - Oath of Person in Charge of Departing Aircraft

TITLE IV - ASCERTAINMENT, COLLECTION, AND RECOVERY OF IMPORT DUTY
PART 1 - IMPORTATION IN GENERAL

Section 1201 - Article to be imported Only through Customhouse
Section 1202 - When Importation Begins and Deemed Terminated
Section 1203 - Owner of Imported Articles
Section 1204 - Liability of Importer for Duties Section 1205 - Importations by the Government
Section 1206 - Jurisdiction of Collector over Importation of Articles
Section 1207 - Jurisdiction of Collector over Articles of Prohibited Importation
Section 1210 - Disposition of Imported Articles Remaining on Vessel after Time for Unlading
Section 1211 - Handling of Articles on Which Duty Has Not Been Paid

PART 2 - ENTRY AT CUSTOMHOUSE

Section 1301 - Persons Authorized to Make Import Entry
Section 1302 - Import Entries
Section 1303 - Entry of Article in Part for Consumption and in Part for Warehousing
Section 1304 - Declaration of the Import Entry
Section 1305 - BY Whom to be signed
Section 1306 - Forms and Contents of Import Entry
Section 1307 - Description of Articles
Section 1308 - Commercial Invoice
Section 1309 - (Repealed by E.O. 736)
Section 1310 - (Repealed by P.D. 1679, March 6, 1980)
Section 1311 - (Repealed by P.D. 1679, March 6, 1980)
 Section 1312 - (Repealed by P.D. 1679, March 6, 1980)
Section 1313 - Information Furnished on Classification and Value
Section 1314 - Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft
Section 1315 - Derelicts and Articles from Abandoned Wrecks

PART 3 - EXAMINATION, CLASSIFICATION AND APPRAISAL OF IMPORTED ARTICLES

Section 1401 - Conditions for Examination
Section 1402 - Ascertainment of Weight and Quantity
Section 1403 - Duties of Customs Officer Tasked to Examine, Classify and Appraise Imported Articles 
Section 1404 - (Repealed by R.A. 7650, April 6, 1993)
Section 1405 - Proceeding and Report of Appraisers
Section 1406 - Appraisers' Samples
Section 1407 - Readjustment of Appraisal, Classification or Return
Section 1408 - Assessment of Duty on Less Than Entered Value
Section 1409 - Employment and Compensation of Persons to Assist in Appraisal or Classification of Articles

PART 4 - DELIVERY OF ARTICLES

Section 1501 - Delivery of Articles to Holder of Bill Lading
Section 1502 - Delivery of Articles without Production of Bill of Lading
Section 1503 - Cash Deposit upon Delivery of Unexamined Packages
Section 1504 - Delivery upon Order of Importer
Section 1505 - Withholding Delivery Pending Satisfaction of Lien
Section 1506 - Customs Expenses Constituting Charge on Articles
Section 1507 - Fine or Surcharge on Articles
Section 1508 - Authority of the Collector of Customs to Hold the Delivery or Release of Imported Articles

PART 5 - LIQUIDATION OF DUTIES

Section 1601 - Liquidation and Record of Entries
Section 1602 - Tentative Liquidation
Section 1603 - Finality of Liquidation
Section 1604 - Treatment of Fractions in the Liquidation

PART 6 - ABATEMENTS AND REFUNDS

Section 1701 - Abatement for Damage Incurred During Voyage
Section 1702 - Abatement or Refund of Duty on Missing Package
Section 1703 - Abatement or Refund for Deficiency in Contents of Package
Section 1704 - Abatement or Refund of Duties on Articles Lost or Destroyed After Arrival
Section 1705 - Abatement of Duty on Dead or Injured Animals
Section 1706 - Investigation Required in Case of Abatements and Refunds
Section 1707 - Correction of Errors - Refund of Excess Payments
Section 1708 - Claim for Refund of Duties and Taxes and Mode of Payment

PART 7 - ABANDONMENT OF IMPORTED ARTICLES

Section 1801 - Abandonment, Kinds and Effects of
Section 1802 - Abandonment of Imported Articles
Section 1803 - (Repealed by R.A. 7651, June 4, 1993)

TITLE V - WAREHOUSING OF IMPORTED ARTICLES
PART 1 - WAREHOUSING IN GENERAL

Section 1901 - Establishment and Supervision of Warehouses
Section 1902 - Responsibility of Operators
Section 1903 - Bonded Warehouses
Section 1904 - Irrevocable Domestic Letter of Credit or Bank Guarantee or Warehousing Bond
Section 1905 - Discontinuance of Warehouses
Section 1906 - Entry of Articles for Warehousing
Section 1907 - Withdrawal of Articles from Bonded Warehouse
Section 1908 - Limit to Period of Storage in Bonded Warehouse
Section 1909 - Charges of Storage in Bonded Warehouse

PART 2 - BONDED MANUFACTURING AND SMELTING WAREHOUSE

Section 2001 - Establishment of Bonded Manufacturing warehouses
Section 2002 - Exemption from Duty
Section 2003 - Procedure for Withdrawal
Section 2004 - Verification by the Commissioner
Section 2005 - Bonded Smelting Warehouses

PART 3 - TRANSPORTATION IN BOND

Section 2101 - Entry for Immediate Transportation
Section 2102 - Bonding of Carrier Transporting Articles under the Preceding Section
Section 2103 - Articles Entered for Immediate Exportation.

TITLE VI - ADMINISTRATIVE AND JUDICIAL PROCEEDINGS
PART 1 - SEARCH, SEIZURE AND ARREST

Section 2201 - Trespass or Obstruction of Customs Premises
Section 2202 - Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling 
Section 2203 - Persons Having Police Authority
Section 2204 - Place Where Authority May Be Exercised
Section 2205 - Exercise of Power of Seizure and Arrest
Section 2206 - Duty of Officer or Official to Disclose Official Character
Section 2207 - Authority to Require Assistance
Section 2208 - Right of Police Officer to Enter Enclosure
Section 2209 - Search of Dwelling House
Section 2210 - Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein
Section 2211 - Right to Search Vehicles, Beasts and Persons
Section 2212 - Search of Persons Arriving From Foreign Countries

PART 2 - ADMINISTRATIVE PROCEEDINGS

Section 2301 - Warrant for Detention of Property -Cash Bond
Section 2302 - Report of Seizure to Commissioner and Chairman, Commission on Audit
Section 2303 - Notification to Owner or Importer
Section 2304 - Notification to Unknown Owner
Section 2305 - Description, Appraisal and Classification of Seized Property
Section 2306 - Proceedings in Case of Property Belonging to Unknown Parties
Section 2307 - Settlement of Case by Payment of Fine or Redemption of Forfeited Property
Section 2308 - Protest and Payment upon Protest in Civil Matters
Section 2309 - Protest Exclusive Remedy in Protestable Case
Section 2310 - Form and Scope of Protest
Section 2311 - Samples to be furnished by Protesting Parties
Section 2312 - Decision or Action of Collector in Protest and Seizure Cases
Section 2313 - Review of Commissioner
Section 2314 - Notice of Decision of Commissioner
Section 2315 - Supervisory Authority of Commissioner and Secretary of Finance in Certain Cases
Section 2316 - Authority of Commissioner to Make Compromise
Section 2317 - Government’s Right of Compulsory Acquisition

PART 3 - JUDICIAL PROCEEDINGS

Section 2401 - Supervision and Control over Criminal and Civil Proceedings
Section 2402 - Review of Court of Tax Appeals

PART 4 - SURCHARGES, FINES AND FORFEITURES

Section 2501 - Failure to Pay Liquidated Charges
Section 2501 - Unauthorized Withdrawal of Imported Articles from Bonded Warehouse
Section 2502 - (Repealed by P.D. 1679, March 6, 1980)
Section 2503 - Undervaluation, Misclassification and Misdeclaration in Entry
Section 2504 - Failure or Refusal of Party to Give Evidence or Submit Documents for Examination
Section 2505 - Failure to Declare Baggage
Section 2506 - Breach of Bond
Section 2513 - Vessel or Aircraft Departing Before Entry Made
Section 2514 - Obstruction to Boarding Official
Section 2515 - Unlawful Boarding or Leaving of Vessel or Aircraft
Section 2516 - Failure to Deliver or Receive Mail
Section 2517 - Unlading of Cargo before Arrival at Port of Destination
Section 2518 - Unlading of Cargo at Improper Time or Place after Arrival
Section 2519 - Failure to Exhibit or Deposit Documents
Section 2520 - Bringing of Unmanifested Arms, Explosives or War Equipment.
Section 2521 - Failure to Supply Requisite Manifests
Section 2522 - Disappearance of Manifested Article
Section 2523 - Discrepancy between Actual and Declared Weight of Manifested Article
Section 2524 - Delivery of Cargo Not Agreeing with the Master's or Pilot's In Command Report
Section 2525 - Breaking of Seal Placed by Customs Official
Section 2526 - Breaking of Lock or Fastening Placed by Customs Officials
Section 2527 - Disappearance of Trunk or Package Specially Noted by Customs Official
Section 2528 - False Statement of Vessel's or Aircraft’s Destination
Section 2529 - Other Offenses
Section 2530 - Property Subject to Forfeiture under Tariff and Customs Laws
Section 2531 - Properties Not Subject to Forfeiture in the Absence of Prima Facie Evidence
Section 2532 - Conditions Affecting Forfeiture of Article
Section 2533 - Enforcement of Lien, Administrative Fines, and Forfeitures
Section 2534 - Seizure of Vessel or Aircraft for Delinquency of Owner or Officer
Section 2535 - Burden of Proof in Seizure and/or Forfeiture
Section 2536 - Seizure of Other Articles

PART 5 - DISPOSITION OF PROPERTY IN CUSTOMS CUSTODY

Section 2601 - Property Subject to Sale
Section 2602 - Place of Sale or Other Disposition of Property
Section 2603 - Mode of Sale
Section 2604 - Disqualification to Participate in Auction Sale
Section 2605 - Disposition of Proceeds
Section 2606 - Disposition of Surplus from the Proceeds of Sale of Abandoned or Forfeited or Acquired Articles
Section 2607 - Disposition of Articles Liable to Deterioration
Section 2608 - Disposition of Articles Unfit for Use or Sale or Injurious to Public Health
Section 2609 - Disposition of Contraband
Section 2610 - Disposition of Unsold Articles for Want of Bidders
Section 2611 - Treatment of Dangerous Explosives
Section 2612 - Disposition of Smuggled Articles

PART 7 - FEES AND CHARGES

Section 3301 - Customs Fees and Charges
Section 3302 - Other Charges
Section 3303 - Effect of Failure to Affix Stamp upon Document
Section 3304 - General Provision on the Authority to Increase or Decrease Fees and Charges

TITLE VII - GENERAL PROVISIONS
PART 1 - CUSTOMS BROKERS

Section 3401 - Qualifications of Applicants for Custom Broker's Certificate
Section 3402 - Examination by the Board of Examiners for Customs Brokers
Section 3403 - The Board of Examiners
Section 3404 - Compensation of Members of the Board
Section 3405 - Fee
Section 3406 - Annual License Fee
Section 3407 - Issuance, Revocation and Suspension of Certificate
Section 3408 - Roster of Customs Brokers

Section 3409 - Rules and Regulations by the Commissioner of Civil Service

PART 2 - MISCELLANEOUS PROVISIONS

Section 3501 - Duty of Collector to Report Rulings to Commissioner
Section 3502 - Application of Established Ruling or Decision
Section 3503 - Authority of Official to Administer Oaths and Take Testimony
Section 3504 - General Bonds
Section 3505 - Supervision over Attorneys -in -Fact
Section 3506 - Assignment of Customs Employees to Overtime Work
Section 3510 - Reduction of Testimony to Writing
Section 3511 - Collector Not Liable in Respect of Ruling in Customs Cases
Section 3512 - Interest Prohibited to be Held by Customs Employees
Section 3513 - Reward to Persons Instrumental in the Discovery and Seizure of Smuggled Goods
Section 3514 - Requirement to Keep Records 
Section 3515 - Compliance Audit or Examination of Records 
Section 3516 - Scope of the Audit 
Section 3517 - Documents in Foreign Language
Section 3518 - Records to be kept by Customs 
Section 3519 - Words and Phrases Defined

PART 3 - PROVISIONS ON PENALITIES

Section 3601 - Unlawful Importation
Section 3602 - Various Fraudulent Practices against Customs Revenue
Section 3603 - Failure to Report Fraud
Section 3604 - Statutory Offenses of Officials and Employee
Section 3605 - Concealment or Destruction of Evidence of Fraud
Section 3606 - Affixing Seals
Section 3607 - Removal, Breakage, Alteration of Marks
Section 3608 - Removing or Repacking Goods in Warehouse
Section 3609 - Removing Goods from Customs Custody
Section 3610 - Failure to Keep Importation Records and Give Full Access to Customs Officers
Section 3611 - Failure to Pay Correct Duties and Taxes on Imported Goods
Section 3612 - Violations of Tariff and Customs Laws and Regulations in General

FINAL PROVISIONS

Section 3701 - Repealing Clause
Section 3702 - Transitory Provisions
Section 3703 - Reparability Clause
Section 3704 -Effectivity




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