Title IV - Import Clearance and Formalities

• SEC. 400. Goods to be Imported through Customs Office.
• All goods imported into the Philippines shall be entered through a customs office at a port of entry, or may be admitted to or removed from a free zone as defined in this Act, as the case may be.
• SEC. 401. Importations Subject to Goods Declaration.
• SEC. 402. Goods Declaration for Consumption.
• Unless otherwise provided for in this Act, all imported goods shall be subject to the lodgement of a goods declaration. A goods declaration may be for consumption, for customs bonded warehousing, for admission, for conditional importation, or for customs transit.
• All goods declaration for consumption shall be cleared through a formal entry process except for the following goods which shall be cleared through an informal entry process
• (a) Goods of a commercial nature with Free on Board or Free Carrier At value of less than fifty thousand pesos. Every three years after the effectivity of this Act, the Secretary of Finance shall adjust this amount as provided herein to its present value, using the Consumer Price Index as published by the PSA
• (b) Personal and household effects or goods, not in commercial quantity, imported in a passenger's baggage or mail.
• (y) Goods 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 in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require;
• (cc) Jurisdictional Control 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;
• (dd) Lodgement refers to the registration, of a goods declaration with the Bureau;
• The Commissioner may adjust the value of goods of commercial nature that shall be cleared through an informal entry process without prejudice to the periodic adjustment period in subparagraph (a) of this section.
• All importations entered through a formal entry process shall be covered by a letter of credit or any verifiable commercial document evidencing payment or in cases where there is no sale for export, by any commercial document indicating the commercial value of the goods.
• SEC. 403. Provisional Goods Declaration.
• Section 403

  Where the declarant does not have all the information or supporting documents required to complete the goods declaration, the lodging of a provisional goods declaration may be allowed: Provided, That it substantially contains the necessary information required by the Bureau and the declarant undertakes to complete the information or submit the supporting documents within 45 days from the filing of the provisional goods declaration, which period may be extended by the Bureau for another 45 days for valid reasons.
• Goods under a provisional goods declaration may be released upon posting of any required security equivalent to the amount ascertained to be the applicable duties and taxes.
• If the Bureau accepts a provisional goods declaration, the duty treatment of the goods shall not be different from that of goods with complete declaration.
• SEC. 404. Owner of Imported Goods.
• All goods imported into the Philippines shall be deemed to be the property of the consignee or the holder of the bill of lading, airway bill or other equivalent transport document if duly endorsed by the consignee therein, or, if consigned to order, duly endorsed by the consignor.
• The underwriters of abandoned goods and the salvors of goods saved from wreck at sea, coast, or in any area of the Philippines, may be regarded as the consignees.
• SEC. 405. Liability of Importer for Duties and Taxes.
• Unless relieved by laws or regulations, the liability for duties, taxes, fees, and other charges attached to importation constitutes a personal debt due and demandable against the importer in favor of the government and shall be discharged only upon payment of duties, taxes, fees and other charges.
• It also constitutes alien on the imported goods which may be enforced while such goods are under customs' custody.
• SEC. 406. Importations by the Government.
• Except those provided for in Section 800 of this Act, all importations by the government for its own use or that of its subordinate branches or instrumentalities, or corporations, agencies or instrumentalities owned or controlled by the government, shall be subject to the duties, taxes, fees and other charges under this Act.
• SEC. 407. Goods Declaration and Period of Filing.
• As far as practicable, the format of the goods declaration shall conform with international standards.
• The data required in the goods declaration shall be limited to such particulars that are deemed necessary for the assessment and collection of duties and taxes, the compilation of statistics and compliance with this Act.
• The Bureau shall only require supporting documents necessary for customs control to ensure that all requirements of the law have been complied with. 
• The Bureau shall require the electronic lodgement of the goods declaration.
• Translation of supporting documents shall not be required except when necessary.
• Goods declaration must be lodged within 15 days from the date of discharge of the last package from the vessel or aircraft.
• The period to file the goods declaration may, upon request, be extended on valid grounds for another 15 days: Provided, That the request is made before the expiration of the original period within which to file the goods declaration: Provided, however, That the period of the lodgement of the goods declaration maybe adjusted by the Commissioner.
• SEC. 408. Lodgement and Amendment of Goods Declaration.
• The Bureau shall permit the electronic lodgement of the goods declaration at any designated customs office. The Bureau shall, for valid reason and under terms and conditions provided by regulation, permit the declarant to amend the goods declaration that has already been lodged: Provided, That the request to amend the goods declaration, together with the intended amendments, must be received prior to final assessment or examination of the goods.
• SEC. 409. Advance Lodgement and Clearance.
• The Bureau may provide for the lodgement and clearance of goods declaration and supporting documents prior to the arrival of the goods under such terms and conditions as may be provided by rules and regulations to be promulgated under this Act.
• SEC. 410. Entry of Goods in Part for Consumption and in Part for Warehousing.
• Goods declaration covered by one bill of lading or airway bill over goods which are meant in part for consumption and in part for warehousing may be both entered simultaneously for release at the port of entry.
• SEC. 411. Contents of Goods Declaration.