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
ProhibitedGoods
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 inaccuratedeclaration as to quantity, quality, weight, or measurement of goods
Undervaluation
Declared valuefails to disclose in fullprice or incorrect evaluation method is used.
Outright Smuggling
acts of importing or exportinggoodsillegally.
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 LodgementofGoods
PLCO (b) doesnotsuspendnorprohibit the importer to Lodge the Goods Declaration
PLCO (c) issued by the Commissioner, District Collector, or other officers authorized by the Commissioner.
OutrightSmuggling
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 GoodsDeclaration 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;