General Common Provisions - Sec. 101-114

• SEC. 101. Declaration of Policy. — It is hereby declared the policy of the State to protect and enhance government revenue, institute fair and transparent customs and tariff management that will efficiently facilitate international trade, prevent and curtail any form of customs fraud and illegal acts, and modernize customs and tariff administration.
• 1129, as amended, and who is engaged in the business of clearing and facilitating the release of imported goods.
• Abatement refers to the reduction or diminution, in whole or in part, of duties and taxes where payment has not been made.
• Actual or Outright Exportation 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.
• Admission refers to the act of bringing imported goods directly or through transit into a free zone.
• Airway Bill (AWB) 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.
• Appeal 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.
• Assessment refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods.
• Authorized Economic Operator (ABO) 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 techn
• Bill of Lading (B/L) 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 carrier 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.
• Bureau refers to the Bureau of Customs.
• Carrier 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.
• Foreign Exporter 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.
• 9280, as amended, otherwise known as the "Customs Brokers Act of 2004";
• Entry refers to the act, documentation and process of bringing imported goods into the customs territory, including goods coming from free zones.
• Customs Office 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.
• Free Zone 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
• Flexible Clause refers 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.
• Customs Officer, 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.
• Customs Territory refers to areas in the Philippines where customs and tariff laws may be enforced.
• Exportation refers to the act, documentation, and process of bringing goods out of Philippine territory.
• Export Declaration 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.
• Reexportation means exportation of goods which have been imported.
• Release of Goods refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned.
• Traveler 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).
• Transit 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.
• Taxes 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.
• Smuggling 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.
• Third Party refers 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.
• Refund refers to the return, in whole or in part, of duties and taxes paid on goods.
• Transshipment 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.
• Tentative Release 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.
• Port of entry as used in this Act includes airport of entry.
• Technical Smuggling 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.
• Port of Discharge, 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.
• Security 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.
• Clearance 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.