It shall refer to nationals who have stayed in a foreign country for a period of at least six (6) months.

(a)  

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

(a)  

It refers to a transport document for airfreight used by airlines and international freight forwarders which specify the holder or consignee of the bill who has the right to claim delivery of the goods when they arrive at the port of destination. It is a contract of carriage that includes carrier conditions, such as limits of liability and claims procedures.

(a)  

An act of bringing imported goods directly through transit into a free zone.

(a)  

The process of determining the amount of duties and taxes and other charges due on imported and exported goods.

(a)  

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.

(a)  

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.

(a)  

The act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones.

(a)  

A statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require.

(a)  

This refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require.

(a)  

It refers to the registration of a goods declaration with the Bureau.

(a)  

Port of Discharge is also known as (a)   .

This refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned.

(a)  

Refers to a case where the assessment is disputed and pending review, an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods.

(a)  

It refers to the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another, or to a free zone.

(a)  

Refers to the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office, which is the office of both importation and exportation.

(a)  

It shall refer to a detailed list of cargo on board a vessel or aircraft giving the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of goods, weight, descriptions, quantities of the goods and destination.

(a)  

It refers to non-containerized general cargo stored in boxes, bales, pallets or other individual units to be loaded onto or discharged from vessels or aircraft, not shipped in containers or in bulk.

(a)  

These are cargoes in a mass of one commodity not packaged, bundled, bottled or otherwise packed.

(a)  

This is a legal document between the supplier and the customer that clearly describes the sold goods, and the amount due on the customer.

(a)  

It shall refer to the report issued by an ACSC for bulk or break-bulk cargo to be imported into the Philippines.

(a)  

It shall refer to the itemized list of articles usually included in each shipping package, giving the quantity, description, and weight of the contents.

(a)  

An entity, which does not own or operate a vessel, that provides a point-to-point service which may include several modes of transport of full container load and less container load shipments and issues corresponding transport document.

(a)  

It shall refer to the servant of the master and owners of the vessel or the "principal", which acts as the local representative of the principal, providing local knowledge and expertise and ensuring that the principal's requirements are performed with utmost efficiency and dispatch; and accordingly which possesses the capacity to be fully conversant with all the appropriate regulations and requirements relating to the port, area or sector which it operates, to have a wide range of relevant contracts and be well-established to provide the level of service and support the principal needs.

(a)  

Refers to the assignment of containers to slots in a vessel.

(a)  

It shall refer to goods that are intended to be used solely for commercial purpose, including but not limited to sale, lease, hire, or barter.

(a)  

It shall refer to furniture, dishes, linens, libraries and similar household furnishing for personal or family use.

(a)  

It shall refer to the clearance process for imported goods with FOB or FCA value of less than Php 50,000.00 and personal and household effects or goods, not in commercial quantity, not for sale, lease, hire or barter.

(a)  

It shall refer to goods, not otherwise falling under the definition of personal and household effects that are not intended to be used for any commercial purposes, including sale, lease, hire, or barter.

(a)  

A customs facility located outside the airport or seaport established for temporary storage of goods. It is considered as part of customs premises under the exclusive control, direction and management of the Bureau.

(a)  

It shall refer to a goods declaration made in a manner prescribed by customs laws, rules and regulations for the entry and admission of imported goods pending submission of information or supporting documents, clearances or permits required by the Bureau and other regulatory agencies.

(a)  

It shall refer to goods, the importation and exportation of which are subject to regulation and shall only be allowed after securing the necessary clearances, licenses, and any other requirements prior to importation or exportation.

(a)  

These are goods, the importation and exportation of which are prohibited, except when authorized by law or regulation.

(a)  

This shall refer to an indorsement from the DOF-RO embodying the specific tax exemption granted on importations, issued to a specific individual or entity, authorizing the Bureau to release the specified shipment in accordance with the law and pertinent customs rules and regulations applicable to the specified exempted shipment.

(a)  

DPGA stands for (a)   .

Banks authorized by the Bureau to collect payment of duties, taxes and other charges.

(a)  

It shall refer to a surveying company processing a duly approved accreditation issued by the Committee for Accreditation of Cargo Surveying Companies (CASCS).

(a)  

Refer to the quantity for a given kind or class of articles which are in excess of what is compatible with or commensurate with a person's normal requirements for personal use.

(a)  

It shall refer to the party appearing in the transport document to whom delivery may be lawfully made in accordance with the contract of carriage.

(a)  

It shall refer to the approval and processing of tax expenditures subsidies on National Internal Revenue Taxes and import duties payable or assumed by departments, bureaus, and other offices of the National Government, including constitutional offices enjoying fiscal autonomy, and state universities and colleges.

(a)  

Refer to the completion of the unloading of the entire shipment from the international carrier which is the reckoning period within which to lodge the goods declaration.

(a)  

It shall refer to a report issued by an ASCS for bulk or break-bulk cargo after the conduct of a survey at the port of discharge.

(a)  

ACSC stands for (a)   .

It shall refer to the advance electronic conveyance of freight information to the Bureau prior to the arrival of the shipment at the port of entry and provides the detailed list of cargo on board a vessel or aircraft giving the commercial particulars of the goods.

(a)  

It shall refer to the physical, documentary, or non-intrusive inspection of goods to ensure that the nature, origin, condition, quantity, value and tariff classification of the goods are in accordance with the particulars furnished in the goods declaration and other supporting documents.

(a)  

This refers to holders of valid passports duly issued by the Department of Foreign Affairs (DFA) and certified by the Department of Labor and Employment (DOLE) or the Philippine Overseas Employment Administration (POEA) for overseas employment purposes. They cover all Filipinos, working in a foreign country under employment contracts, regardless of their professions, skills or employment status in a foreign country.

(a)  

Refers to the period from January 1 to December 31.

(a)  

Shall refer to the goods that may be freely importable into the Philippines without need for import permits, clearances or licenses, unless otherwise provided by law or regulation.

(a)  

Refers to the determination by the Bureau or the qualified “returning residents” or OFW that the personal or household effects brought in or sent are entitled to duty and/or tax exemption.

(a)  

It shall refer to the physical release of goods under tentative assessment.

(a)  

It shall refer to the document authorizing the utilization of the TCC as payment for customs duties or tax obligations of the grantee-importer. A TCC cannot be utilized as payment for duty or taxes without duly approved of this document.

(a)  

This shall refer to the form prescribed by the Bureau and accomplished under oath containing information pertaining to the circumstances surrounding the import transaction such as on the existence or non-existence of relationship between the buyer and the seller, payment of royalties or license fees, provisions for assist, and/or any other adjustments to the price actually paid or payable.

(a)  

SAD stands for (a)   .

It shall refer to certification duly issued to the grantee-importer named therein by the Commissioner or his duly authorized representative acknowledging that the grantee-importer named therein is legally entitled tax credit, the money value of which may be used in payment or in satisfaction of any of his customs duty or tax obligations or may be converted as a cash refund.

(a)  

It shall refer to any of guaranty, such as surety bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of am obligation to the Bureau.

(a)  

This refers to an internationally used form as customs declaration or goods declaration, designed to standardize customs documents, harmonize codification and simplify procedures in international trade exchange.

(a)  

It shall refer to the findings made by the customs officer after examination as to the description, appraisal and classification of the goods.

(a)  

It shall refer to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry.

(a)  

It is the chief port of entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port.

(a)  

These are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District.

(a)  

It shall refer to goods entered for domestic or local use.

(a)  

A mechanical, electronic, or clerical error committed unintentionally by the importer and occurred notwithstanding the maintenance of internal controls necessary to avoid such errors.

(a)  

This refers to one importation for the period of 365 days from date of approval by the District Collector of the port.

(a)  

It shall refer to the electronic transmission to deliver instruction messages from the Bureau to the concerned operator of the facilities handling the goods which include terminal operators, off-dock container yard-conter freight stations (CY-CFS) operators, and warehouse operators, granting entities authority to release the goods to the rightful owner.

(a)  

This refers to the system that enables a single submission of data and information that is synchronously processed by other Departments and Agencies of the government, resulting in a single point of decision for the release of cargoes by the Bureau.

(a)  

It shall refer to the cargo clearance process for imported shipments considered to be of commercial nature which are those in excess of FOB or FCA value limitation for informal entry and those for which the informal entry process may not be used, subject to the exceptions provided under the CMTA.

(a)  

This refers to the notification to the owner, importer, consignee or interested party to lodge or file, pay, claim or mark by the Collector of Customs through electronic sent to the registered electronic mail address of concerned accredited importers, registered mail or personal service, or public posting in bulletin boards to other conspicuous places within the customshouse in case of unknown consignees.

(a)  

Any person who makes a goods declaration or in whose name a goods declaration is made.

(a)  

This refers to goods exempt from payment of import duties and/or taxes upon compliance with certain formalities prescribed under pertinent customs issuances.

(a)  

A written order issued by the Commissioner, District Collector, or other customs officers authorized in writing by the Commissioner after the lodgment of goods declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by Customs.

(a)  

It refers to an airway bill covering a single, individual shipment or consignment issued by the freight forwarder or consolidator to the consignor or sender containing the names and addresses, respectively, of both the consignor or sender and the consignee or receiver and the detailed, specific description of the goods shipped through air.

(a)  

It refers to a bill of lading covering a single, individual shipment or consignment issued by the freight forwarder to the consignor or sender containing the names and addresses, respectively, of both the consignor or sender and the consignee or receiver and the detailed, specific description of the goods shipped through sea.

(a)  

It shall refer to a corrugated box or other container or receptacle up to a maximum volume of 200 gross cubic centimeters without regard as to the shape of the container or receptacle.

(a)  

It shall refer to the value of goods for which no duty or tax is collected.

(a)  

Refers to two (2) or more shipments from two (2) or more individual consignors/senders abroad, assembled and consolidated at one point of origin to exportation and shipped together under a single master ocean bill of lading or master air waybill of lading by a consolidator to its deconsolidator in the Philippines.

(a)  

A consolidator's agent situated at the country of importation that provides services to ungroup or deconsolidate shipments, orders, goods, etc. to facilitate distribution.

(a)  

Deconsolidator may also refer to a (a)   .

It shall refer to a foreign-registered forwarding company acting as a NVOCC which procures transport of goods by sea or air and issues in its name house bill of ladinng or house air waybill to consignors of shipments under its solicitation, to whom it directly assumes the liabilities and responsibilities of a common carrier for the transportation of such goods from point of receipt to the point of destination of such goods, and ships the shipments together in its name under a master bill of lading/master air waybill consigned to its deconsolidator it freight forwarder at the port of destination in the Philippines.

(a)  

Refers to relatives up to the fourth civil degree of consanguinity or affinity.

(a)  

An air waybill issued by an common air carrier to a consolidator covering a consolidated shipment.

(a)  

An ocean bill of lading issued by a common ocean carrier to a consolidator covering a consolidated shipment.

(a)  

These are Filipinos who have established permanent residency abroad but have retained Filipino citizenship, whether or not they have availed of the benefits under Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003.

(a)  

Refers to a collective term used to refer to Non-Resident Filipinos, OFWs, and Resident Filipinos.

(a)  

It shall refer to the family member or relative of the sender of the balikbayan box who will be the ultimate beneficiary of the same.

(a)  

This refers to resident Filipino citizens who temporarily stay abroad which may include holders of a student visa, holders of investor's visa, holders of tourist visas, and similar visas which allow them to establish a temporary stay abroad.

(a)  

The document issued by the District Collector or authorized customs officer identifying the goods to be exported and subsequently brought back to the Philippines, which must be secured prior to or upon departure.

(a)  

Refers to commodities or goods that are held for sale or commercial purpose.

(a)  

It refers to the refund or credit of duties and/or taxes actually paid for the importation, whether in whole or in part.

(a)  

Refers to duties imposed on the importation of goods pursuant to the CMTA.

(a)  

A declaration under oath by the master, of the circumstances attending the damage or loss of his vessel, intended to show that the loss accrued by the perils of the sea, and conducting with the protestation against any liability of the owner to the freighters. Its use and design is to authenticate the facts and circumstances of a loss to the insurer and all concerned.

(a)  

This refers to Filipinos or their families and descendants who are now residents or citizens of other countries.

(a)  

It shall refer to a progressive action or a series of acts or steps which do not change the nature and identity of the goods.

(a)  

Refers to exportation of goods which have been previously imported, within the prescribed period by regulations after having given conditionally-exempt duty and tax privileges.

(a)  

It refers to the servicing, readjusting and recalibrating of an equipment or instrument to bring them to near-new or original operational level.

(a)  

This refers to samples of kind, in such quantity and of such dimension or construction as to render them unsaleable or of no commercial value; models not adapted for practical use; and samples of medicines, properly marked "sample-sale punishable by law" and other similar markings, for the purpose of introducing new goods in the Philippine market and imported only once in a quantity sufficient for such purpose by a person duly registered and identified to be engaged in that trade.

(a)  

It refers to all taxes, fees and charges imposed under the CMTA and the NIRC of 1997, as amended, and collected by the Bureau of Customs.

(a)  

A form of sales tax, levied on the sale, barter, exchange or lease of goods or properties and services in the Philippines and on the importation of goods into the Philippines as imposed pursuant to National Internal Revenue Code (NIRC).

(a)  

Refers to goods, as household appliances, machinery, or sports equipment that may be used repeatedly or continuously over a period of a year or more, assuming a normal or average rate of physical usage.

(a)  

Refer to goods that are subject to excise tax as provided for in RA Mp. 8424 of 1997 also known as the National Internal Revenue Code (NIRC), as amended.

(a)  

It refers to a series of pictures projected in a screen in rapid succession, with objects shown in successive positions slightly changed so as to produce the optical effect of a continuous picture in which the objects move, whether the picture be black and white or colored, silent or with accompanying sound, on whatever medium and with whatever mechanism or equipment they are projected, and in whatever material they are preserved or recorded for instant projection.

(a)  

It shall refer to foreigners coming to settle in the Philippines. Such foreigners must be holders of any permanent resident or immigrant visa, such as those covered under Section 13 (a) to (g) of the Philippine Immigration Act, Special Retirees Resident Visa (SRRV), Special Investors Resident Visa (SIRV), Philippine Retirement Authority Visa (PRAV) and the like.

(a)  

It shall refer to a tool or implement used to do or facilitate work, especially a small precision tool used by a professional.

(a)