(120-121)

• Relief consignment refers to goods such as food, medicine, equipment and materials for shelter, donated or leased to government institutions and accredited private entities for free distribution to or use of victims of calamities.
• Upon declaration of a state of calamity, clearance of relief consignment is a matter of priority and subject to a simplified customs procedure.
• The Bureau of Customs (BOC) is responsible for providing for the lodging of a simplified goods declaration or of a provisional or incomplete goods declaration subject to completion of the declaration within a specified period.
• The BOC is also responsible for lodging, registering and checking the goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival.
• Clearance beyond the designated hours of business or away from customs offices and waiver of any corresponding charges is a service provided by the BOC.
• Examination and/or sampling of goods is only conducted by the BOC in exceptional circumstances.
• 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, is exempt from duties and taxes.