419-436

• Examination of goods, when required by the Bureau, shall be conducted immediately after the goods declaration has been lodged.
• Priority in the examination shall be given to live animals, perishable goods and other goods requiring immediate examination.
• Whenever necessary, a system of coordination and joint examination of goods shall be established by the Bureau and other regulatory agencies under existing laws and regulations.
• As a general rule, the Bureau may examine the goods in the presence of the declarant or an authorized representative.
• Examination of the goods in the absence of the declarant or authorized representative may be allowed in exceptional circumstance and for valid and justifiable grounds,

  
  

  -as may be defined by regulations

  -promulgated by the Secretary of Finance,

  -upon recommendation of the Commissioner.
• The Bureau may require the declarant to be present or to be represented at the examination of the goods or to render any assistance necessary to facilitate the examination.
• The Bureau shall take samples of the goods only when needed to establish the tariff description and value of goods declared, or to ensure compliance with this Act. Samples drawn shall be as minimal as possible.
• Pursuant to internationally accepted standards, the Bureau may adopt nonintrusive examination of goods, such as the use of x-ray machines.
• Physical examination of the goods shall be conducted when:

  (a) It is directed by the Commissioner on account of a derogatory information;

  (b) The goods are subject to an Alert Order issued by competent authority;

  (c) The goods are electronically selected for physical examination;

  (d) There are issues and controversies surrounding the goods declaration and the import clearance process; or

  (e) The importer or declarant requests for the examination of the goods.
• The Commissioner may exempt from physical examination the goods of authorized economic operators or of those provided for under any existing trade facilitation program of the Bureau.
• Physical examination, when required, shall be conducted in an expeditious manner
• Customs officer shall Determine whether the packages for examination and their contents are in accordance with the goods declaration, invoice and other pertinent documents;
• Customs officer are authorized to take samples of imported goods for examination or laboratory analysis when necessary
• customs officer shall Issue a receipt for a sample taken and retained during examination; and
• Customs Officer shall Report whether the goods have been correctly declared as to value, quantity, measurement, weight, tariff classification and not imported contrary to law.
• Failure on the part of the customs officer to perform the above duties shall be penalized according to Section 1431 ofTitle XIV of this Act.
• The cost of examination shall be for the account of the importer or exporter, subject to proper accounting and documentation.
• All expenses incurred by the Bureau for the handling or storage of goods and other necessary operations shall be chargeable against the goods, and shall constitute a lien thereon.
• No duties and taxes shall be collected on goods with an FOB or FCA value of (P10,000.00) or below
• The Secretary of Finance adjusts the de minimis value every three (3) years using the CPI published by the PSA
• Customs officer shall classify, value, and determine the duties and taxes to be paid.
• The customs officer shall prepare and submit an assessment report as established under this Act.
• Assessment shall be deemed tentative if the duties and taxes initially assessed are disputed by the importer.
• The assessment shall be completed upon final readjustment based on the tariff ruling in case of classification dispute, or the final resolution of the protest case involving valuation, rules of origin, and other customs issues.
• The District Collector may allow the release of the imported goods under tentative assessment upon the posting of sufficient security to cover the applicable duties and taxes equivalent to the amount that is disputed.
• Assessment of a provisional goods declaration shall be deemed tentative and such assessment shall be completed upon final readjustment and submission by the declarant of the additional information or documentation required to complete the declaration within the period provided in Section 403 of this Act.
• Such appraisal, classification or return, as finally passed upon and approved or modified by the District Collector, shall not be altered or modified in any manner,
• Such appraisal, classification or return, as finally passed upon and approved or modified by the District Collector, shall not be altered or modified in any manner, except:

  
  

  1.) Within one (1) year after payment of duties, upon statement of error in conformity with Section 912 of this Act, as approved by the District Collector
• Such appraisal, classification or return, as finally passed upon and approved or modified by the District Collector, shall not be altered or modified in any manner, except:

  
  

  (2) Within fifteen (15) days after such payment, upon request for reappraisal or reclassification addressed to the Commissioner by the District Collector, if the appraisal or classification is deemed to be low;
• Such appraisal, classification or return, as finally passed upon and approved or modified by the District Collector, shall not be altered or modified in any manner, except:

  
  

  (3) Upon request for reappraisal and/or reclassification, in the form of a timely protest addressed to the District Collector by the interested party if the latter should be dissatisfied with the appraisal or return; or
• Such appraisal, classification or return, as finally passed upon and approved or modified by the District Collector, shall not be altered or modified in any manner, except:

  
  

  (4) Upon demand by the Commissioner after the completion of compliance audit in accordance with the provisions of this Act.
• Duty shall not be assessed in any case upon an amount less than the entered value, unless by direction of the Commissioner in cases when the importer certifies at the time of entry that the entered value is higher than the dutiable value and that the goods are so entered in order to meet increases made by the appraiser in similar cases then pending re-appraisement; and the lower assessment shall be allowed only when the importer's contention is sustained by a final decision, and shall appear that such action of the importer was taken in good faith after due diligence and inquiry.
• Assessment shall be deemed final fifteen (15) days after receipt of the notice of assessment by the importer or consignee.
• In the absence of fraud and when the goods have been finally assessed and released, the assessment shall be conclusive upon all parties three (3) years from the date of final payment of duties and taxes, or upon completion of the post clearance audit.
• Goods declared shall be released when duties and taxes and other lawful charges have been paid or secured and all the pertinent laws, rules and regulations have been complied with.
• When the Bureau requires laboratory analysis of samples, detailed technical documents or expert advice, it may release the goods before the results of such examination are known after posting of sufficient security by the declarant.
• Any customs officer who releases goods to the consignee or lawful holder of the bill of lading or airway bill shall not be liable for any defect or irregularity in its negotiation unless the customs officer has notice of the defect or irregularity.
• No customs officer shall release goods to any person without the submission of the bill of lading or airway bill covering the goods, except on written order of the carrier or agent of the vessel or aircraft, in which case neither the government nor the customs officer shall be held liable for any damage arising from wrongful release of the goods: 

  
  

  Provided, That when the release of goods is made against such written order, the customs officer shall require the submission of a copy of the bill.
• An importer may issue a written authorization for the release of goods stored in a bonded warehouse to another person.

  
  

  Such authorization shall not relieve the importer from liability for the duties, taxes and other charges due on the goods unless the person to whom the release was authorized assumes such liability.
• When the District Collector is duly notified through a lawful order of a competent court of a Lien for freight, lighterage or general average upon any imported goods, the District Collector shall withhold the release of the goods unless the claim has been paid or secured.

  
  

  In case of disagreement, the District Collector may release the goods after payment of the freight and lighterage due on the quantity or weight landed as actually determined.