Chapter 3 Exercise of Police Authority

• Persons Exercising Police Authority


  • 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
  • Officials of the BIR on all cases falling within the regular performance of their duties, 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
• 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
• All seizures pursuant to this Section must be effected in accordance with the provisions on the conduct pf seizures proceedings provided for in Chapters 3 and 4 of Title XI of this Act
• Place Where Authority May be Exercised

  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
• Exercise of Power of Seizure

  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
• 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 agency, when necessary to effect any search, seizure or arrest
• 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
• 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
• Authority to Search Vessels or Aircrafts and Persons or Goods Conveyed Therein


  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
• Such 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
• Authority to Search Vehicles, Other Carriers, Persons and Animals

  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
• 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
• Power to Inspect and Visit

  The Commissioner or customsofficer who is authorized in writing by the Commissioner, may demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage
• In the event that the interested party fails to produce such evidence within fifteen (15) days, the goods may be seized and subjected to forfeiture proceedings
• During the proceedings the interested party shall be given the opportunity to prove or show the source of the goods and the payment of duties and taxes thereon
• When the warrant of seizure has been issued but subsequent documents presented evidencing proper payment are found to be authentic and in order, the District Collector shall, within fifteen (15) days from the receipt of the motion to quash or recall the warrant, shall cause the immediate release of the goods seized, subject to clearance by the Commissioner
• Persons Authorized to Effect Search, Seizure, and Arrest

  • 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
  • Officials of the BIR on all cases falling within the regular performance of their duties, 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
• 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
• All seizures pursuant to this Section must be effected in accordance with the provisions on the conduct pf seizures proceedings provided for in Chapters 3 and 4 of Title XI of this Act
• All 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
• 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 agency, when necessary to effect any search, seizure or arrest
• 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
• 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
• Such 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
• 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