SEC 102- Definition of Terms

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reduction or diminution, of duties and taxes where payment has not been made

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abatement

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refers to the customs procedure applicable to goods which, being in free circulation, leave the Philippine territory and are intended to remain permanently outside it

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actual or outright exportation

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refers to the act of bringing imported goods directly or through transit into a free zone

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admission

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refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order, or omission of the Bureau, seeks redress before the Bureau, the Secretary of Finance, or competent court, as the case may be

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appeal

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refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods

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assessment

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refers to the Bureau of Customs

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bureau

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refers to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other international transport operators

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carrier

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refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure

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clearance

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refers to the Tariff Commission;

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commission

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refers to the customs procedure known under the RKC as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any substantial change except due to normal depreciation

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conditional importation