PLCO & AO

• 54 people 


  53 dead & 1 survivor
• Date of deadliest human smuggling in US

  June 27, 2022
• Cause of death of the smuggled immigrants

  Extreme Heat
• Survivor of the deadliest smuggling in US

  Marvin Gomez
• Goods Declaration


  A statement made in a manner prescribed by the Customs laws
• Lodgement


  Registration of a Goods Declaration
• Regulated Goods


  Needs to comply permits, licenses, and clearances
• Prohibited Goods


  Not allowed to export/import
• Restricted Goods


  Goods that are prohibited but can be imported
• Misclassification

  Insufficient/wrong description of goods or erroneous tariff headings
• Misdeclaration

  False, untruthful, erroneous and inaccurate declaration as to quantity, quality, weight, or measurement of goods
• Undervaluation

  Declared value fails to disclose in full price or incorrect evaluation method is used.
• Outright Smuggling

  acts of importing or exporting goods illegally.

  Goods brought into country without going through official checkpoints without proper documentation or without necessary taxes/duties being paid.
• PLCO is issued prior to the Lodgement of Goods
• PLCO (b) does not suspend nor prohibit the importer to Lodge the Goods Declaration
• PLCO (c) issued by the Commissioner, District Collector, or other officers authorized by the Commissioner.
• Outright Smuggling


  Goods without proper documentation or without necessary taxes/duties being paid.
• Grounds for the ISSUANCE of PLCO:

  • Unmanifested goods found on any vessel/aircraft

  • Outright smuggling

  • Prohibited Goods

  • Restricted Goods

  • The importation poses danger to the environment, public health, safety, and security.
• Alert Order

  Issued After the Lodgement of Goods Declaration and before their actual release
• Alert Order 


  suspends the customs clearance progress
• Alert Order


  It is issued by the Commissioner, District Collector, and other officers authorized by the Commissioner.
• DEROGATORY INFORMATION SHALL BE SPECIFIC
• The following shall not be considered Derogatory Information:

  a. General allegations of Undervaluation unless it is caused by the submission of forged/spurious invoice

  b. General allegations of Misclassification without providing the appropriate tariff heading/duty

  c. General allegations of over-quantity without indicating the source of information supporting the allegation

  d. General allegations of Misdeclaration without indicating the suspected actual contents

  e. General allegations of importations contrary to law without indicating the specific law to be violated
• General allegations of Undervaluation unless it is caused by the submission of forged/spurious invoice
• General allegations of Misclassification without providing the appropriate tariff heading/duty
• General allegations of over-quantity without indicating the source of information supporting the allegation
• D. General allegations of Misdeclaration without indicating the suspected actual contents
• E. General allegations of importations contrary to law without indicating the specific law to be violated
• Prohibited Importation and Exportation 


  Goods, instruments, drugs and substances designed, intended or adopted for producing unlawful abortion, or any printed matter which advertises, describes or gives direct or indirect information where, now or by whom unlawful abortion is committed;