214-224

• Persons exercising police authority for the effective implementation of this Act include officials of the Bureau, District Collectors, Deputy District Collectors, police officers, agents, inspectors and guards of the Bureau, upon authorization of the Commissioner.
• Officers and members of the Armed Forces of the Philippines (AFP) and national law enforcement agencies are authorized to exercise police authority upon authorization of the Commissioner.
• Officials of the BIR are authorized to exercise police authority when payment of internal revenue taxes is involved.
• All officers authorized by the Commissioner to exercise police authority shall at all times coordinate with the Commissioner.
• Goods seized by deputized officers pursuant to this section shall be physically turned-over immediately to the Bureau, unless provided under existing laws, rules and regulations.
• Mission orders shall clearly indicate the specific name carrying out the mission and the tasks to be carried out.
• Subject to the approval of the Secretary of Finance, the Commissioner shall define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods.
• The rules and regulations to this effect shall be furnished to the concerned government agencies and personnel for guidance and compliance.
• All seizures pursuant to this section must be effected in accordance with the provisions on the conduct of seizure proceedings provided for in Chapters 3 and 4 of Title XI of this Act.
• Persons exercising police authority as described in the preceding section shall, only exercise powers within customs premises as provided for in Section 303 of this Act, and within the limits of the authority granted by the Commissioner.
• Port and airport authorities in all ports of entry shall provide authorized customs officers with unhampered access to all premises within their administrative jurisdiction.
• Any person exercising police authority under this Act has the power and duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property when the same is subject to forfeiture or when they are subject of a fine imposed under this Act.
• For the proper exercise of police authority, any authorized person shall disclose the nature of the authority upon being questioned at the time of exercise thereof and shall exhibit the corresponding written authority issued by the Commissioner.
• Any person exercising police authority may demand the assistance of and request information from the Philippine National Police (PNP), the AFP and other national law enforcement agencies, when necessary, to effect any search, seizure or arrest.
• It shall be the duty of any police officer and other national law enforcers to give such lawful assistance.
• Any person exercising police authority may, at any time, enter, pass through, and search any land, enclosure, warehouse, store, building or structure not principally used as a dwelling house.
• When a security personnel or any other employee lives in the warehouse, store, or any building, structure or enclosure that is used for storage of goods, it shall not be considered as a dwelling house for purposes of this Act.
• A dwelling house may be entered and searched only upon warrant issued by a Judge of a competent court, the sworn application thereon showing probable cause and particularly describing the place to be searched and the goods to be seized.
• Any person exercising police authority under this Act may board, inspect, search and examine a vessel or aircraft and any container, trunk, package, box or envelope found on board, and physically search and examine any person thereon.
• In case of any probable violation of this Act, the person exercising police authority may seize the goods, vessel, aircraft, or any part thereof.
• The power to search includes removal of any false bottom, partition, bulkhead, or any other obstruction for the purpose of uncovering any concealed dutiable or forfeitable goods.
• The proceeding herein authorized shall not give rise to any claim for damage caused to the goods, vessel or aircraft, unless there is gross negligence or abuse of authority in the exercise thereof.
• Upon reasonable cause, any person exercising police authority may open and examine any box, trunk, envelope, or other container for purposes of determining the presence of dutiable or prohibited goods.
• This authority includes the search of receptacles used for the transport of human remains and dead animals.
• Such authority likewise includes the power to stop, search, and examine any vehicle or carrier, person or animal suspected of holding or conveying dutiable or prohibited goods.
• Upon reasonable cause, travelers arriving from foreign countries may be subjected to search and detention by the customs officers.
• The dignity of the person under search and detention shall be respected at all times.
• Female inspectors may be employed for the examination and search of persons of their own sex.