TABLE OF CONTENTS OF THE REPUBLIC ACT No. 1937
Book I
TARIFF LAW
TITLE I
IMPORT TARIFF
Section 101. Imported Articles Subject to Duty
Section 102. Prohibited Importations
Section 103. Abbreviations
Section 104. Rates of Import Duty
SCHEDULE I. - Live Animals; Animal Products:
Chapter 1. Live Animals
Chapter 2. Meat and Edible Meat Offals
Chapter 3. Fish Crustaceans and Mollusks
Chapter 4. Dairy Produce, Birds Eggs; Natural Honey; Other Edible Animal Products
Chapter 5. Raw Materials and Other Unmanufactured Products of Animal Origin
SCHEDULE II. - Plants and Vegetable Products:
Chapter 6. Live Trees and Other Plants; Bulbs, acd Roots and the Like; Cut Flowers and Ornamental Foliage
Chapter 7. Edible Vegetables and Certain Roots and Tubers
Chapter 8. Edible Fruits, Nuts and Fruit Peels
Chapter 9. Coffee, Tea, Mate and Spices
Chapter 10. Cereals
Chapter 11. Products of the Milling Industry; Malt and Starches; Gluten; Inulin
Chapter 12. Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruits; Industrial and Medicinal Plants; Straw and Fodder
Chapter 13. Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts
Chapter 14. Vegetable Plaiting and Carving Materials, Other Vegetable Raw Materials and Unmanufactured Vegetable Products
SCHEDULE III. - Animal and Vegetable Fats and Oils and Other Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes:
Chapter 15. Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes
SCHEDULE IV. - Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco:
Chapter 16. Preparations of Meat, Fish, Crustaceans and Mollusks
Chapter 17. Sugars and Sugar Confectionary
Chapter 18. Cocoa and Cocoa Preparations
Chapter 19. Preparations of Cereals, Flour or Starch; Bread and Pastry
Chapter 20. Preparations of Vegetables, Fruits or Other Parts of Plants
Chapter 21. Miscellaneous Edible Preparations
Chapter 22. Beverages, Spirits and Vinegar
Chapter 23. Residues and Waste from the Food Industries; Prepared Animal Fodder
Chapter 24. Tobacco
SCHEDULE V. - Mineral Products:
Chapter 25. Salt; Sulphur; Earths, Stones and Non-Metallic Ores; Plastering Materials, Lime and Cement
Chapter 26. Metallic Ores, Slag and Ash
Chapter 27. Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes
SCHEDULE VI. - Products of the Chemical and Allied Industries:
Chapter 28. Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, or Radioactive Elements and of Isotopes
Chapter 29. Organic Chemicals
Chapter 30. Pharmaceutical Products
Chapter 31. Fertilizers
Chapter 32. Tanning and Dyeing Extracts; Tannins and Their Derivatives; Dyes, Colors, Paints and Varnishes; Putty, Fillers and Stoppings; Inks
Chapter 33. Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations
Chapter 34. Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modeling Pastes and Dental Waxes
Chapter 35. Albuminoidal Substances and Glues
Chapter 36. Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
Chapter 37. Photographic and Cinematographic Articles
Chapter 38. Miscellaneous Chemicals and Related Products
SCHEDULE VII. - Artificial Resins and Plastic Materials, Cellulose Esters and Ethers and Articles thereof; Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles thereof:
Chapter 39. Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof
Chapter 40. Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles thereof
SCHEDULE VIII. - Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Articles, Handbags and the Like; Articles of Gut (Other than Silkworm Gut):
Chapter 41. Raw Hides and Skins (Other than Furskins) and Leather
Chapter 42. Articles of Skin, Hide or Leather; Saddlery and Harness; Travel Articles, Handbags and the Like; Articles of Animal Gut (Other than Silkworm Gut)
Chapter 43. Furskins and Artificial Fur; Manufactures thereof
SCHEDULE IX. - Wood and Articles thereof; Wood Charcoal; Cork and Articles thereof; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork:
Chapter 44. Wood and Articles thereof; Wood Charcoal
Chapter 45. Cork and Articles thereof
Chapter 46. Manufactures of Plaiting Materials; Basketware and Wickerwork
SCHEDULE X. - Papermaking Material; Paper and Paperboard and Articles thereof:
Chapter 47. Papermaking Material
Chapter 48. Paper and Paperboard; Articles of Paper Pulp, of Paper or Paperboard
Chapter 49. Printed Books, Newspapers, Pictures and Other Products of the Printing or Graphic Industry; Manuscripts, Typescripts and Plans
SCHEDULE XI. - Textiles and Textile Articles:
Chapter 50. Silk and Waste Silk
Chapter 51. Continuous Synthetic and Artificial Textiles
Chapter 52. Metalized Textiles
Chapter 53. Wool and Other Animal Hair
Chapter 54. Flax and Ramie
Chapter 55. Cotton
Chapter 56. Discontinuous Synthetic and Artificial Textiles
Chapter 57. Other Vegetable Textile Materials; Yarn and Woven Fabric of Paper Yarn
Chapter 58. Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery
Chapter 59. Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use
Chapter 60. Knitted, and Crocheted Articles
Chapter 61. Articles of Apparel and Clothing Accessories of Textile Fabric, Other than knitted, or Crocheted Articles
Chapter 62. Other Made-up Textile Articles
Chapter 63. Old Clothing and Other Textile Articles; Rags; Remnants
SCHEDULE XII. - Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding Crops and Parts thereof; Prepared Feathers and Articles Made therewith; Artificial Flowers; Articles of Human Hair; Fans.
Chapter 64. Footwear, Gaiters and the Like, and Parts thereof
Chapter 65. Headgear and Parts thereof
Chapter 66. Umbrellas, Sunshades, Walking Sticks, Whips, Riding Crops and Parts thereof
Chapter 67. Prepared Feathers and Down and Articles thereof; Artificial Flowers, Foliage or Fruits; Articles of Human Hair; Fans
SCHEDULE XIII. - Articles of Stone, Plaster, Cement Asbestos, Mica and Similar Materials; Ceramic Products; Glass and Glassware:
Chapter 68. Articles of Stone, Plaster, Cement, Asbestos, Mica and Similar Materials
Chapter 69. Ceramic Products
Chapter 70. Glass and Glassware
SCHEDULE XIV. - Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewelry, Coins:
Chapter 71. Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewelry
Chapter 72. Coins
SCHEDULE XV. - Base Metals and Articles of Base Metals:
Chapter 73. Iron and Steel and Articles thereof
Chapter 74. Copper and Articles thereof
Chapter 75. Nickel and Articles thereof
Chapter 76. Aluminum and Articles thereof
Chapter 77. Magnesium and Beryllium, and Articles thereof
Chapter 78. Lead and Articles thereof
Chapter 79. Zinc and Articles thereof
Chapter 80. Tin and Articles thereof
Chapter 81. Other Base Metals Employed in Metallurgy and Articles thereof
Chapter 82. Tools, Implements, Cutlery, Spoons and Forks of Base Metals; Parts thereof
Chapter 83. Miscellaneous Articles of Base Metal
SCHEDULE XVI. - Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof:
Chapter 84. Boilers, Machinery and Mechanical Appliances; Parts thereof
Chapter 85. Electrical Machinery and Equipment; Parts thereof
SCHEDULE XVII. - Vehicles, Aircraft, and Parts thereof; Vessels and Certain Associated Transport Equipment:
Chapter 86. Railway and Tramway Locomotives, Rolling Stock and Parts thereof; Railway and Tramway Track Fixtures and Fittings; Traffic Signaling Equipment of All kinds (Not Electrically Operated)
Chapter 87. Vehicles, Other Than Railway or Tramway Rolling Stock, and Parts thereof
Chapter 88. Aircraft and Parts thereof; Parachutes; Catapult and Other Similar Launching Gear; Ground Flying Trainers
Chapter 89. Ships, Boats and Floating Structures
SCHEDULE XVIII. - Optical, Photographic, Cinematographic, Measuring, Calibrating Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments Sound Recorders and Reproducers; Parts thereof:
Chapter 90. Optical, Photographic, Cinematographic, Measuring, Calibrating, Precision, Medical and Surgical Instruments and Apparatus; Parts thereof
Chapter 91. Clocks and Watches and Parts thereof
Chapter 92. Musical Instruments; Sound Recorders and Reproducers; Parts and Accessories thereof
SCHEDULE XIX. - Arms and Ammunition; Parts thereof:
Chapter 93. Arms and Ammunition; Parts thereof
SCHEDULE XX. - Miscellaneous Manufactured Articles:
Chapter 94. Furniture and Parts thereof; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings
Chapter 95. Articles and Manufactures of Carving or Molding Materials
Chapter 96. Brooms, Brushes, Feather Dusters, Powder Puffs and Sieves
Chapter 97. Toys, Games and Sports Requisites; Parts thereof
Chapter 98. Miscellaneous Manufactured Articles
SCHEDULE XXI. - Works of Art, Collectors' Pieces, and Antiques:
Chapter 99. Works of Art, Collectors' Pieces and Antiques
Section 105. Conditionally Free Importations
Section 106. Drawbacks
TITLE II
ADMINISTRATIVE PROVISIONS
PART 1. - Bases of Assessment of Duty
Section 201. Basis of Dutiable Value
Section 202. Bases of Dutiable Weight
Section 203. General Rules of Classification
Section 204. Rate of Exchange
Section 205. Effective Date of Rates of Import Duty
Section 206. Entry, or Withdrawal from Warehouse, or Consumption
Section 207. Revised Trade Agreement not Affected
PART 2. - Special Duties
Section 301. Dumping Duty
Section 302. Countervailing Duty
Section 303. Marking of Imported Articles and Containers
Section 304. Discrimination by Foreign Countries
PART 3. - Flexible Tariff
Section 401. Flexible Clause
Section 402. Promotion of Foreign Trade
PART 4. - Tariff Commission
Section 501. Chief Officials of the Tariff Commission
Section 502. Qualifications
Section 503. Appointment and Compensation of Officials and Employees
Section 504. Official Seal
Section 505. Functions of the Commission
Section 506. Assistance to the President and Congress
Section 507. Reports of the Commission
Section 508. Access to Documents
Section 509. Sworn Statements
Section 510. Verified Statements
Section 511. Rules and Regulations of the Commission
Section 512. Appropriation
Section 513. Transitory Provision
BOOK II
CUSTOMS LAW
TITLE I
THE BUREAU OF CUSTOMS
PART 1. - Organization, Function and Jurisdiction of the Bureau
Section 601. Chief Official of the Bureau of Customs
Section 602. Functions of the Bureau
Section 603. Territorial Jurisdiction
Section 604. Jurisdiction over Premises Used for Customs Purposes
Section 605. Enforcement of Port Regulation of Bureau of Quarantine
Section 606. Power of the President to Subject Premises to Jurisdiction of Bureau of Customs
Section 607. Annual Report of Commissioner
Section 608. Commissioner to Make Rules and Regulations
PART 2. - Collection Districts and Ports of Entry
Section 701. Collection Districts and Ports of Entry thereof
Section 702. Power of the President to Open and Close Subports
Section 703. Collector of Customs at Port of Entry
Section 704. Seal of Collector of Customs
Section 705. Authority of Assistant or Deputy Collectors of Customs
Section 706. Appointment of Special Deputies with Limited Powers
Section 707. Succession of Assistant or Deputy Collector to Position of Acting Collector
Section 708. Designation of Official as Customs Inspector
Section 709. Authority of Collector to Remit Duties
Section 710. Records to Be Kept by Customs Officials
Section 711. Port Regulation
Section 712. Reports of Collector to Commissioner
TITLE II
REGISTRATION OF VESSELS, COASTWISE TRADE AND LICENSING OF MARINE OFFICERS
PART 1
Registration and Inspection of Vessels, and Licensing of Marine Officers
Section 801. Registration and Documentation of Vessels
Section 802. Vessels Required to Be Registered
Section 803. Where Registration to Be Effected
Section 804. Data to Be Noted in Register of Vessels
Section 805. Record of Documents Affecting Title
Section 806. Certificate of Philippine Registry
Section 807. When Control is Deemed Not Held by Citizens of the Philippines
Section 808. Certificate of Ownership
Section 809. Form and Contents of Certificate of Philippine Registry
Section 810. Privileges Conferred by Certificate of Philippine Registry
Section 811. Investigation into Character of Vessel
Section 812. License of Yachts Exclusively for Pleasure
Section 813. Violation by Master or Owner
Section 814. Identification of Yachts and Owners
Section 815. Report of Accident to Vessel
Section 816. Application of Shipping Laws to Government Boats
Section 817. Revocation of Certificate
Section 818. Inspection of Hulls, Boilers and Other Constructional Features
Section 819. Inspection Certificate
Section 820. Sanitary Inspection
Section 821. Fire-Fighting Apparatus and Life-Saving Equipment
Section 822. Certification of Applicant for Marine Officer
Section 823. Issuance of Certificate
Section 824. Form of Certificate
Section 825. Physical Examination of Holders of Certificate
Section 826. Reinstatements
Section 827. Marine Investigation and Suspension or Revocation of Marine Certificate
Section 828. Fees for Issuance of Certificates
Section 829. Citizenship Personnel on Board Vessels
Section 830. Complement of Watch and Engine-Room Officers on Philippine Vessels
Section 831. Waters on which Patron may Navigate
PART 2. - Coastwise Trade
Section 901. Ports Open to Coastwise Trade
Section 902. Vessels Eligible for Coastwise Trade
Section 903. License for Coastwise Trade
Section 904. Philippine Coastwise Emblem
Section 905. Transportation of Passengers and Articles between Philippine Ports
Section 906. Requirement of Manifest in Coastwise Trade
Section 907. Manifests Required upon Departure from Port of Entry
Section 908. Manifests Required Prior to Unlading at Port of Entry
Section 909. Departure of Vessel upon General Manifest
Section 910. Bay and River License
Section 911. Vessels Eligible for Bay and River License
Section 912. Exemption of Certain Craft from Requirement of Bay and River License
Section 913. Revocation of License
TITLE III
VESSELS AND AIRCRAFT IN FOREIGN TRADE
PART 1. - Entrance and Clearance of Vessels
Section 1001. Ports Open to Vessels Engaged in Foreign Trade - Duty of Vessel to Make Entry
Section 1002. Control of Customs Official over Boarding or Leaving of Incoming Vessel and over Other Vessels Approaching the Former
Section 1003. Quarantine Certificate for Incoming Vessel
Section 1004. Documents to be Produced by Master upon Entry of Vessel
Section 1005. Manifest Required of Vessel from Foreign Port
Section 1006. Translation of Manifest
Section 1007. Manifests for Auditor and Collector - Papers to be Deposited with Consul
Section 1008. Transit Cargo
Section 1009. Clearance of Foreign Vessels to and from Coastwise Ports
Section 1010. Requirement as to Delivery of Mail
Section 1011. Production of Philippine Crew
Section 1012. Record of Arrival and Entry of Vessels
Section 1013. Arrest of Vessel Departing before Entry Made
Section 1014. Discharge of Ballast
Section 1015. Time for Unlading of Cargo
Section 1016. Entrance of Vessel Through Necessity
Section 1017. Unlading of Vessel in Port From Necessity
Section 1018. Entry and Clearance of Vessels of a Foreign Government
Section 1019. Clearance of Vessel for Foreign Port
Section 1020. Detention of Warlike Vessel Containing Arms and Munitions
Section 1021. Manifest of Export Cargo to be Delivered to Auditor
Section 1022. Oath of Master of Departing Vessel
Section 1023. Extension of Time for Clearance
Section 1024. Necessity of Tax Clearance
Section 1025. Export Product to Conform to Standard Grades
PART 2. - Entrance and Clearance of Aircraft in Foreign Trade
Section 1101. Designation of Airports of Entry
Section 1102. Notice of Arrival
Section 1103. Landing at International Airports of Entry
Section 1104. Report of Arrival
Section 1105. Documents Required to be Presented in Making Entry
Section 1106. Manifest for Auditor General
Section 1107. Delivery of Mails
Section 1108. Imported Cargoes - Inspection: Payment of Duty
Section 1109. Bonding of Carrier Transporting Articles in Bond
Section 1110. Manifest for Transit Cargo
Section 1111. Clearance for Foreign Ports
Section 1112. Oath of Person in Charge of Departing Aircraft
TITLE IV
ASCERTAINMENT, COLLECTION AND RECOVERY OF IMPORT DUTY
PART 1. - Importation in General
Section 1201. Articles to be Imported Only Through Customhouse
Section 1202. When Importation Begins and Deemed Terminated
Section 1203. Owner of Imported Articles
Section 1204. Liability of Importer for Duties
Section 1205. Importations by the Government
Section 1206. Jurisdiction of Collector Over Importation of Articles
Section 1207. Jurisdiction of Collector Over Articles of Prohibited Importation
Section 1208. Imported Articles to be Received in General Order Stores
Section 1209. Limit of Period for Discharge
Section 1210. Disposition of Imported Articles Remaining on Vessel After Time for Unlading
Section 1211. Handling of Articles on Which Duty has Not Been Paid
Section 1212. Government Plan for Handling Imported Articles
Section 1213. Receiving, Handling, Custody and Delivery of Articles
PART 2. - Entry at Customhouse
Section 1301. Persons Authorized to Make Import Entry
Section 1302. Import Entries
Section 1303. Entry of Articles in Part for Consumption and in Part for Warehousing
Section 1304. Declaration of the Import Entry
Section 1305. By Whom to Be Signed
Section 1306. Form and Contents of Import Entry
Section 1307. Description of Articles
Section 1308. Invoice - Contents Of
Section 1309. Certification of Invoice
Section 1310. Invoice to Accompany Every Importation Over P500 in Export Value
Section 1311. Fraudulent Invoice Report
Section 1312. Bond for Subsequent Production of Invoice
Section 1313. Information Furnished Prior to Entry
Section 1314. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft
Section 1315. Derelicts and Articles From Abandoned Wrecks
PART 3. - Examination, Classification and Appraisal of Imported Articles
Section 1401. Designation of Packages to be Examined
Section 1402. Ascertainment of Weight and Quantity
Section 1403. Return of Examining Official
Section 1404. Duties of Appraisers
Section 1405. Proceedings and Report of Appraisers
Section 1406. Appraisers' Samples
Section 1407. Readjustment of Appraisal, Classification or Return
Section 1408. Assessment of Duty on Less Than Entered Value
Section 1409. Employment and Compensation of Persons to Assist in Appraisal or Classification of Articles
PART 4. - Delivery of Articles
Section 1501. Delivery of Articles to Holder of Bill of Lading
Section 1502. Delivery of Articles Without Production of Bill of Lading
Section 1503. Bond Upon Delivery of Unexamined Packages
Section 1504. Delivery Upon Order of Importer
Section 1505. Withholding Delivery Pending Satisfaction of Lien
Section 1506. Customs Expenses Constituting Charge on Articles
Section 1507. Fine As Charge on Articles
PART 5. - Liquidation of Duties
Section 1601. Liquidation and Record of Entries
Section 1602. Tentative Liquidation
Section 1603. Finality of Liquidation
Section 1604. Treatment of Fractions in the Liquidation
PART 6. - Abatements and Refunds
Section 1701. Abatement for Damage Incurred During Voyage
Section 1702. Abatement or Refund of Duty on Missing Package
Section 1703. Abatement or Refund for Deficiency in Contents of Package
Section 1704. Abatement or Refund of Duties on Articles Lost or Destroyed After Arrival
Section 1705. Abatement of Duty on Dead or Injured Animals
Section 1706. Investigation Required in Case of Abatements and Refunds
Section 1707. Correction of Errors - Refund of Excess Payments
Section 1708. Claim for Refund and Mode of Payment
PART 7. - Abandonment of Imported Articles
Section 1801. Abandonment, Kinds and Effect of
Section 1802. Abandonment of Imported Articles
Section 1803. Right to Reclaim Article
TITLE V
WAREHOUSING OF IMPORTED ARTICLES
PART 1. - Warehousing in General
Section 1901. Establishment and Supervision of Warehouses
Section 1902. Responsibility of Government
Section 1903. Bonded Warehouses
Section 1904. Warehousing Bond
Section 1905. Discontinuance of Warehouses
Section 1906. Entry of Articles for Warehousing
Section 1907. Withdrawal of Articles From Bonded Warehouse
Section 1908. Limit to Period of Storage in Bonded Warehouse
Section 1909. Charges of Storage in Bonded Warehouses
PART 2. - Bonded Manufacturing and Smelting Warehouses
Section 2001. Establishment of Bonded Manufacturing Warehouses
Section 2002. Exemption from Duty
Section 2003. Procedure for Withdrawal
Section 2004. Verification by the Commissioner
Section 2005. Bonded Smelting Warehouses
PART 3. - Transportation in Bond
Section 2101. Entry for Immediate Transportation
Section 2102. Bonding of Carrier Transporting Articles in Bond
Section 2103. Exportation Under Bond
TITLE VI
ADMINISTRATIVE AND JUDICIAL PROCEEDINGS
PART 1. - Search, Seizure and Arrest
Section 2201. Obstruction of Customs Premises
Section 2202. Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling
Section 2203. Persons Having Police Authority
Section 2204. Place Where Authority May be Exercised
Section 2205. Exercise of Power of Seizure and Arrest
Section 2206. Duty of Officer or Official to Disclose Official Character
Section 2207. Authority to Require Assistance
Section 2208. Right of Police Officer to Enter Inclosure
Section 2209. Search of Dwelling House
Section 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein
Section 2211. Right to Search Vehicles, Beasts and Persons
Section 2212. Search of Persons Arriving from Foreign Countries
PART 2. - Administrative Proceedings
Section 2301. Warrant for Detention of Property - Bond
Section 2302. Report of Seizure to Commissioner and Auditor
Section 2303. Notification to Owner or Importer
Section 2304. Notification to Unknown Owner
Section 2305. Description, Appraisal and Classification of Seized Property
Section 2306. Proceedings in Case of Property Belonging to Unknown Parties
Section 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property
Section 2308. Protest and Payment Upon Protest in Civil Matters
Section 2309. Protest Exclusive Remedy in Protestable Case
Section 2310. Form and Scope of Protest
Section 2311. Samples to be Furnished by Protesting Parties
Section 2312. Decision or Action by Collector in Protest and Seizure Cases
Section 2313. Review by Commissioner
Section 2314. Notice of Decision of Commissioner
Section 2315. Supervisory Authority of Commissioner and of Department Head in Certain Cases
PART 3. - Judicial Proceedings
Section 2401. Supervision and Control Over Judicial Proceedings
Section 2402. Review by Court of Tax Appeals
PART 4. - Surcharges, Fines and Forfeitures
Section 2501. Failure to Pay Liquidated Charges
Section 2502. Failure to Supply Invoice
Section 2503. Undervaluation and Misdeclaration in Entry
Section 2504. Failure or Refusal of Party to Give Evidence or casia Submit Documents for Examination
Section 2505. Failure to Declare Baggage
Section 2506. Breach of Bond
Section 2507. Unlawful Navigation of Unregistered Vessels
Section 2508. Vessel Engaging in Coast Trade Without License
Section 2509. Vessel Navigating Without Complement of Officers
Section 2510. Vessel Engaging in Bay and River business without License
Section 2511. Failure to Produce Members of Crew
Section 2512. Injury to Buoys and Beacons
Section 2513. Vessel or Aircraft Departing Before Entry Made
Section 2514. Obstruction to Boarding Official
Section 2515. Unlawful Boarding or Leaving of Vessel or Aircraft
Section 2516. Failure to Deliver or Receive Mail
Section 2517. Unlading of Cargo Before Arrival at Port of Destination
Section 2518. Unlading of Cargo at Improper Time or Place After Arrival
Section 2519. Failure to Exhibit or Deposit Documents
Section 2520. Bringing of Unmanifested Arms, Explosives or War Equipment
Section 2521. Failure to Supply Requisite Manifests
Section 2522. Disappearance of Manifested Article
Section 2523. Discrepancy Between Actual and Declared Weight of Manifested Article
Section 2524. Delivery of Cargo Not Agreeing With Master's or Pilot's in Command Report
Section 2525. Breaking of Seal Placed by Customs Official
Section 2526. Breaking of Lock or Fastening Placed by Customs Official
Section 2527. Disappearance of Trunk or Package Specially Noted by Customs Official
Section 2528. False Statement of Vessel's or Aircraft's Destination
Section 2529. Miscellaneous Offenses
Section 2530. Property Subject to Forfeiture Under Tariff and Customs Laws
Section 2531. Conditions Affecting Forfeiture of Article
Section 2532. Enforcement of Administrative Fines and Forfeitures
Section 2533. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer
PART 5. - Disposition of Property in Customs Custody
Section 2601. Property Subject to Sale
Section 2602. Place of Sale or Other Disposition of Property
Section 2603. Mode of Sale
Section 2604. Disqualification to Participate in Auction Sale
Section 2605. Disposition of Proceeds
Section 2606. Disposition of Surplus
Section 2607. Disposition of Article Liable to Deterioration
Section 2608. Disposition of Articles Unfit for Use or Sale or Injurious to Public Health
Section 2609. Disposition of Contraband
Section 2610. Disposition of Unsold Articles for Want of Bidders
Section 2611. Disposition of Dangerous Explosives
TITLE VII
FEES AND CHARGES COLLECTIBLE BY THE BUREAU OF CUSTOMS
PART 1. - Harbor Fees
Section 2701. Definition
Section 2702. Schedule of Rates
Section 2703. Exemption
PART 2. - Wharfage Due
Section 2801. Definition
Section 2802. Schedule of Dues
PART 3. - Berthing Charge
Section 2901. Definition
Section 2902. Ports with Cargo Sheds
Section 2903. Ports without Cargo Sheds
Section 2904. Exemptions
Section 2905. Non-Cargo Vessels
Section 2906. Vessels in the Philippine Coastwise Trade - Ports with Cargo Sheds
Section 2907. Same - Ports without Cargo Sheds
Section 2908. Vessels in Bay and River Trade
PART 4. - Storage Charge
Section 3001. Definition
Section 3002. At the Port of Manila
Section 3003. At the Ports of Cebu, Iloilo, Zamboanga, Davao, Jolo, Tabaco, Legaspi, Jose Panganiban, Aparri, Tacloban, San Fernando and Cagayan de Oro
Section 3004. At All Ports of Entry
Section 3005. General Provisions
PART 5. - Arrastre Charge
Section 3101. Definition
Section 3102. At the Port of Manila
Section 3103. At the Port of Cebu
Section 3104. At the Port of Zamboanga
Section 3105. At the Port of Davao
Section 3106. At the Port of Iloilo
Section 3107. In All Other Ports
Section 3108. General Provisions
PART 6. - Tonnage Dues
Section 3201. Definition
Section 3202. Vessels Engaged in Foreign Trade
Section 3203. Vessels Exempt from Tonnage Dues
Section 3204. Pilotage Service
PART 7. - Other Fees and Charges
Section 3301. Other Fees and Charges
Section 3302. Other Charges
Section 3303. Effect of Failure to Affix Stamps Upon Document
TITLE VIII
GENERAL PROVISIONS
PART 1. - Customs Brokers
Section 3401. Qualifications of Applicants for Customs Broker's Certificate
Section 3402. Examination by the Board of Examiners for Customs Brokers
Section 3403. The Board of Examiners
Section 3404. Compensation of Members of the Board
Section 3405. Fees
Section 3406. Requisites
Section 3407. Issuance, Revocation and Suspension of Certificate
Section 3408. Roster of Customs Brokers
Section 3409. Rules and Regulations by the Commissioner of Civil Service
PART 2. - Miscellaneous Provisions
Section 3501. Duty of Collector to Report Rulings to Commissioner
Section 3502. Application of Established Ruling or Decision
Section 3503. Authority of Official to Administer Oaths and Take Testimony
Section 3504. General Bonds
Section 3505. Supervision over Attorney-in-Fact
Section 3506. Assignment of Customs Employees to Overtime Work
Section 3507. Exclusive License for Landing of Passengers and Baggage
Section 3508. Bond to be Given
Section 3509. Supervision by Commissioner Over Execution of Contract
Section 3510. Reduction of Testimony to Writing
Section 3511. Collector Not Liable in Respect of Ruling in Customs Cases
Section 3512. Interest Prohibited to be Held by Customs Employees
Section 3513. Reward for Information or Discovery Concerning Fraud Upon Customs Revenue
Section 3514. Words and Phrases Defined
PART 3. - Penal Provisions
Section 3601. Unlawful Importation
Section 3602. Various Fraudulent Practices Against Customs Revenue
Section 3603. Failure to Report Fraud
Section 3604. Statutory Offense of Officials and Employees
Section 3605. Concealment of Destruction of Evidence of Fraud
Section 3606. Breaking of Seal on Car or Conveyance by Land, Sea or Air
Section 3607. Alteration of Marks on Any Package of Warehoused Articles
Section 3608. Fraudulent Opening or Entering of Warehouse
Section 3609. Fraudulent Removal of Concealment of Warehoused Articles
Section 3610. Violation of Tariff and Customs Laws and Regulations in General
FINAL PROVISIONS
Section 3701. Repealing Clause
Section 3702. Transitory Provisions
Section 3703. Separability Clause
Section 3704. Effectivity Date
Section 3705. Functions Temporarily Performed by the Bureau of Customs
The Lawphil Project - Arellano Law Foundation
