refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made;

(a)  

the blueprint for modern and efficient Customs procedures in the 21^st century.

(a)  

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;

(a)  

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

(a)  

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. In addition, it contains transport instructions to airlines and carriers, a description of the goods, and applicable transportation charges;

(a)  

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;

(a)  

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

(a)  

refers to the importer, exporter, customs broker, forwarder, freight forwarder, transport provider, and any other entity duly accredited by the Bureau based on the World Customs Organization (WCO) Framework of Standards to Secure and Facilitate Global Trade, the Revised Kyoto Convention (RKC), the WCO Supply Chain Management Guidelines and the various national best practices to promote trade facilitation and to provide a seamless movement of goods across borders through secure international trade supply chains with the use of risk management and modern technology;

(a)  

refers to a transport document issued by shipping lines, carriers and international freight forwarders or non-vessel operating common carrier for water-borne freight. The holder or consignee of the bill has the right to claim delivery of the goods at the port of destination. It is a contract of carriage that includes earner conditions, such as limits of liability and claims procedures. In addition, it contains transport instructions to shipping lines and carriers, a description of the goods, and applicable transportation charges

(a)  

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

(a)  

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;

(a)  

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;

(a)  

refers to any person who is a bona fide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission pursuant to Republic Act No. 9280, as amended, otherwise known as the "Customs Brokers Act of 2004";

(a)  

refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws;

(a)  

as distinguished from a clerk or employee, refers to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the function of the Bureau. It may also refer to an employee authorized to perform a specific function of the Bureau as provided in this Act;

(a)  

refers to areas in the Philippines where customs and tariff laws may be enforced

(a)  

refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones;

(a)  

refers to the act, documentation, and process of bringing goods out of Philippine territory

(a)  

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 for taking out or causing to be taken out any exported goods and the particulars of which the customs administration shall require;

(a)  

refer to the power of the President upon recommendation of the National Economic and Development Authority (NEDA): (1) to increase, reduce or remove existing protective tariff rates of import duty, but in no case shall be higher than one hundred percent (100%) ad valorem; (2) to establish import quota or to ban importation of any commodity as may be necessary; and (3) to impose additional duty on all import not exceeding ten percent (10%) ad valorem, whenever necessary;

(a)  

refers to one whose name appears on documentation attesting to the export of the product to the Philippines regardless of the manufacturer's name in the invoice;

(a)  

refers to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law;

(a)  

refer to articles, wares, merchandise and any other items which are subject of importation or exportation

(a)  

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)  

refers to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission as defined in this Act;

(a)  

refers to a local entity that acts as a cargo intermediary and facilitates transport of goods on behalf of its client without assuming the role of a carrier, which can also perform other forwarding services, such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payments, providing packing/crating, trucking and warehousing, engaging as an agent/representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment, and other related undertakings;

(a)  

refers to persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination;

(a)  

refers to the power and rights of the Bureau in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory and over all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea;

(a)  

refers to the registration, of a goods declaration with the Bureau

(a)  

refers to an entity, which may or may not own or operate a vessel that provides a point-to-point service which may include several modes of transport and/or undertakes group age of less container load (LCL) shipments and issues the corresponding transport document;

(a)  

refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties and other government charges;

(a)  

refers to goods liable to perish or goods that depreciate greatly in value while stored or which cannot be kept without great disproportionate expense, which may be proceeded to, advertised and sold at auction upon notice if deemed reasonable;

(a)  

refers to a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry. A principal port of entry 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.  Subports of entry are under the administrative jurisdiction of the District Collector of the principal port of entry of the Customs District. Port of entry as used in this Act shall include airport of entry;

(a)  

also called Port of Unloading, refers to a place where a vessel, ship, aircraft or train unloads its shipments, from where they will be dispatched to their respective consignees;

(a)  

means exportation of goods which have been imported;

(a)  

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 the return, in whole or in part, of duties and taxes paid on goods;

(a)  

refers to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau;

(a)  

refers to the fraudulent act of importing any goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods. Goods referred to under this definition shall be known as smuggled goods;

(a)  

refer to all taxes, fees and charges imposed under this Act and the National Internal Revenue Code (NIRC) of 1997, as amended, and collected by the Bureau;

(a)  

refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties and other charges;

(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)  

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)  

refers to any person who temporarily enters the territory of a country in which he or she does not normally resides (non-resident), or who leaves that territory, and any person who leaves the territory of a country in which he or she normally resides (departing resident) or who returns to that territory (returning resident); and

(a)  

efers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods.

(a)  

SEC. 103. When Importation Begins and Deemed Terminated. – Importation begins when the carrying_ OR_ enters the Philippine territory with the intention to unload therein.

(a)  

SEC. 103. When Importation Begins and Deemed Terminated. – Importation begins when the carrying vessel or aircraft _ the Philippine territory with the intention to _ therein.

(a)  

Importation is deemed terminated when:(a) The duties, taxes and other charges due upon the goods have been paid or _, at the port of entry unless the goods are free from duties, taxes and other charges and legal permit for withdrawal has been granted: or(b) In case the goods are deemed free of duties, taxes and other charges, the goods have legally left the jurisdiction of the Bureau.

(a)  

Importation is deemed terminated when:(a) The duties, taxes and other charges due upon the goods have been paid or secured to be paid, at the port of entry unless the goods are free from duties, taxes and other charges and (a)   has been granted: or(b) In case the goods are deemed free of duties, taxes and other charges, the goods have legally left the jurisdiction of the Bureau.

Importation is deemed terminated when:(a) The duties, taxes and other charges due upon the goods have been paid or secured to be paid, at the port of entry unless the goods are free from duties, taxes and other charges and legal permit for withdrawal has been granted: or(b) In case the goods are deemed free of duties, taxes and other charges, the goods have legally left the (a)   of the Bureau.

SEC. 104. When Duty and Tax are Due on Imported Goods. – Except as otherwise provided for in this Act or in other laws, all goods, when imported into the Philippines, shall be subject to duty upon importation, including goods previously (a)   from the Philippines.

Unpaid duties, taxes and other charges, shall incur legal interest of (a)   percent per annum computed from the date of final assessment under Section 429 of this Act, when payment becomes due and demandable. The legal interest shall likewise accrue on any fine or penalty imposed.

Unpaid duties, taxes and other charges, shall incur (a)   of twenty percent (20%) per annum computed from the date of final assessment under Section 429 of this Act, when payment becomes due and demandable. The legal interest shall likewise accrue on any fine or penalty imposed.

Unpaid duties, taxes and other charges, shall incur legal interest of twenty percent (20%) per annum computed (a)   the date of final assessment under Section 429 of this Act, when payment becomes due and demandable. The legal interest shall likewise accrue on any fine or penalty imposed.

The legal interest shall likewise accrue on any fine or penalty imposed. t or f

(a)  

Imported goods shall be subject to the import duty rates under the applicable tariff heading that are effective at the (a)  

mported goods shall be subject to the import duty rates under the applicable tariff heading that are effective at the date of importation or upon (a)   from the warehouse for consumption.

In case of withdrawal from free zones for introduction to the customs territory, the duty rate at the time of withdrawal shall be applicable on the goods originally admitted, whether withdrawn in its ___ or __ form.

(a)  

In case of withdrawal from free zones for introduction to the customs territory, the duty rate at the time of (a)   shall be applicable on the goods originally admitted, whether withdrawn in its original or advanced form.

In case of goods sold at customs public auction, the duty rates at the date of the (a)   , shall apply for purposes of implementing Section 1143(a) of this Act.

In case the consignee or the person who has the right to dispose of the goods is a juridical person, it may authorize a (a)   of the company to sign the goods declaration as declarant on its behalf.

That after (a)   years from the effectivity of this Act, subparagraph (d)A person duly empowered to act as agent or attorney-in-fact for each holder. shall take into effect consistent with international standards and customs best practices.

The Bureau shall not impose substantial penalties for errors when such errors are (a)   and there was no fraudulent intent or gross negligence in the commission thereof: Provided, That in order to discourage repetition of such errors, a penalty may be imposed but shall not be excessive.

In accordance with international standards, the Bureau shall utilize information and communications technology to enhance (a)   and to support a cost-effective and efficient customs operations geared towards a paperless customs environment.

The Bureau shall likewise include as part of its systems and processes, a disaster preparedness and recovery plan to ensure business continuity by maintaining its uptime goal for its electronic and online services. t or f?

(a)  

Parties may transact business with the Bureau either directly or through a designated (a)   to act on their behalf.

Any new information, amendment or changes in customs law, administrative procedures or requirements, shall, as far as practicable, be made readily available prior to its (a)   of implementation unless advance notice is precluded.

The Bureau shall provide information, not otherwise confidential or for the Bureau's internal use only, relating to a specific matter as may be requested by an interested party for (a)   use.

The Bureau may require the payment of a reasonable fee in providing such information. The requested information shall be release d within reasonable time from the filing of the request and payment of the required fee. t or f

(a)  

The ruling and decision shall be issued by the Bureau within (a)   days from the submission of the necessary documents and information.

Any party adversely affected by a decision or omission of the Bureau pertaining to an importation, exportation, or any other legal claim shall have the right to appeal within (a)   days from receipt of the questioned decision or order.

Imported goods shall be deemed "entered" in the Philippines for consumption when the goods declaration is electronically lodged, together with any required (a)   , with the pertinent customs office.

Upon declaration of a (a)   , clearance of relief consignment shall be a matter of priority and subject to a simplified customs procedure.

Upon declaration of a state of calamity, clearance of relief consignment shall be a matter of priority and subject to a (a)  

Goods such as food, medicine, equipment and materials for shelter, donated or leased to ___ institutions and ___ private entities for free distribution to or use of victims of calamities shall be treated and entered as relief consignment.

(a)  

Goods such as food, medicine, equipment and materials for shelter, donated or leased to government institutions and accredited private entities for (a)   to or use of victims of calamities shall be treated and entered as relief consignment.

– Relief consignment, as defined in Section 120, imported during a state of calamity and intended for a specific calamity area for the use of the calamity victims therein, shall be (a)   from duties and taxes.

The Bureau shall be headed by a Commissioner and shall be assisted by at least _ but not more than (a)   Deputy Commissioners.

The Commissioner shall submit an annual report on the performance of the Bureau, __ or ___ March 31 of the following year.

(a)  

Should there be no Deputy District Collector, the District Collector shall designate, in writing, a (a)   customs officer to temporarily perform the duties of the District Collector.

Goods seized by deputized officers pursuant to this section shall be physically turned-over immediately to the (a)   , unless provided under existing laws, rules and regulations.

It refers to common-law right of police officert o crossjurisdictional lines inorder to arrest a law breaker.

(a)