ARTICLES
UNDER SAFETY GUIDELINES TO BE SET BY THE COMMISSIONER OF CUSTOMS WITH THE APPROVAL OF THE SECRETARY OF FINANCE, REFUND SHALL BE GRANTED IN RESPECT OF IMPORTED OR EXPORTED GOODS WHICH ARE FOUND TO HAVE BEEN DEFECTIVE OR OTHERWISE NOT IN ACCORDANCE WITH THE AGREED SPECIFICATIONS AT THE TIME OF
IMPORTATION OR EXPORTATION AND ARE RETURNED EITHER TO THE SUPPLIER OR TO ANOTHER PERSON DESIGNATED BY THE SUPPLIER, SUBJECT TO THE FOLLOWING CONDITIONS:
THE GOODS HAVE NOT BEEN WORKED, REPAIRED OR USED IN THE COUNTRY OF IMPORTATION, AND ARE RE- EXPORTED WITHIN A REASONABLE TIME;
THE GOODS HAVE NOT BEEN WORKED, REPAIRED OR USED IN THE COUNTRY TO WHICH THEY WERE EXPORTED, AND ARE RE-IMPORTED WITHIN A REASONABLE TIME.
USE OF THE GOODS SHALL, HOWEVER, NOT HINDER THE REFUND IF SUCH USE WAS INDISPENSABLE TO DISCOVER THE DEFECTS OR OTHER CIRCUMSTANCES WHICH CAUSED THE REEXPORTATION OR RE-
IMPORTATION OF THE GOODS.
AS AN ALTERNATIVE TO RE-EXPORTATION OR RE- IMPORTATION, THE GOODS MAY BE EXPRESSLY
RKC GA Standard 4.19. 4.19. Standard
Repayment shall be granted in respect of imported or exported goods which are found to have been defective or otherwise not in accordance with the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person designated by the supplier, subject to the following conditions:
the goods have not been worked, repaired or used in the country of importation, and are re-exported within a reasonable time;
the goods have not been worked, repaired or used in the country to which they
were exported, and are re-imported within a reasonable time.
Use of the goods shall, however, not hinder the repayment if such use was indispensable to discover the defects or other circumstances which caused the reexportation or re-importation of the
New provision. A new provision on abatement for defective articles is provided to reflect the RKC standard.
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ABANDONED OR DESTROYED OR RENDERED COMMERCIALLY VALUELESS UNDER CUSTOMS CONTROL, AS THE CUSTOMS MAY DECIDE. SUCH ABANDONMENT OR DESTRUCTION SHALL NOT ENTAIL ANY COST TO THE CUSTOMS.
goods.
As an alternative to re-exportation or re- importation, the goods may be abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs may decide. Such abandonment or destruction shall not entail any cost to the Revenue. SEC. 907. Abatement of Duty on Dead or Injured Animals.
Where it is certified, under penalties of falsification or perjury, and upon production of proof satisfactory to the Collector that an animal which is the subject of importation dies or suffers injury before arrival, or while in customs custody, the duty shall be correspondingly abated by him, provide the carcass of any dead animal remaining on board or in customs custody be removed in the manner required by the Collector and at the expense of the importer.
SEC 1705 Abatement of Duty on Dead or Injured Animals. - Where it is certified, under penalties of falsification or perjury, and upon production of proof satisfactory to the Collector that an animal which is the subject of importation dies or suffers injury before arrival, or while in customs custody, the duty shall be correspondingly abated by him, provide the carcass of any dead animal remaining on board or in customs custody be removed in the manner required by the Collector and at the expense of the importer.
En toto
SEC. 908. Investigation Required in Case of Abatements
and Refunds.
The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the GOODS DECLARATION: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in public or private warehouses outside customs zone.
SEC 1706 Investigation Required in Case of Abatements and Refunds. - The Collector shall, in all cases of allowances, abatements, or refunds of duties, cause an examination or report in writing to be made as to any fact discovered during such examination which tends to account for the discrepancy or difference and cause the corresponding adjustment to be made on the import entry: Provided, That no abatement or refund of duties, taxes and other charges shall be allowed on articles lost or destroyed in bonded public or private warehouses outside customs zone.
Provision is amended to exclude bonded warehouse from the exceptionary clause covering non- abatement or no-refund when loss or destruction occurs in bonded public or private warehouse. The amendment was recommended by Philexport on the argument that the bonded warehouse is still within customs custody and therefore any loss or destruction occurring therein should be the responsibility not only of the operator but of customs as well. SEC. 909. Correction of Errors. - Refund of Excess
Payments.
Manifest clerical errors made in an invoice or entry, errors in return of weight, measure and gauge, when duly certified to, under penalties of falsification or perjury, by the surveyor or
SEC 1707 Correction of Errors. - Refund of Excess Payments. - Manifest clerical errors made in an invoice or entry, errors in return of weight, measure and gauge, when duly certified to, under penalties of falsification or perjury, by the surveyor or examining official (when there are such officials at the port), and errors in the distribution of charges on invoices not
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examining official (when there are such officials at the port), and errors in the distribution of charges on invoices not involving any question of law and certified to, under penalties of falsification or perjury, by the examining official, may be corrected in the computation of duties, if such errors be discovered before the payments of duties, or if discovered within one year after the final liquidation, upon written request and notice of error from the importer, or upon statement of error certified by the Collector.
For the purpose of correcting errors specified in the next preceding paragraph the Collector is authorized to reliquidate entries and collect additional charges, or to make refunds on statement of errors within the statutory time limit.
involving any question of law and certified to, under penalties of falsification or perjury, by the examining official, may be corrected in the computation of duties, if such errors be discovered before the payments of duties, or if discovered within one year after the final liquidation, upon written request and notice of error from the importer, or upon statement of error certified by the Collector.
For the purpose of correcting errors specified in the next preceding paragraph the Collector is authorized to reliquidate entries and collect additional charges, or to make refunds on statement of errors within the statutory time limit.
SEC. 910. Claim for Refund of Duties and Taxes. All claims for refund of duties shall be made in writing and forwarded to the Collector to whom such duties are paid, who upon receipt of such claim, shall verify the same by the records of his Office, and if found to be correct and in accordance with law, shall certify the same to the Commissioner with his recommendation together with all necessary papers and documents. Upon receipt by the Commissioner of such certified claim he shall cause the same to be paid if found correct.
ALL CLAIMS AND APPLICATION FOR REFUND UNDER THIS CHAPTER SHALL PRESCRIBE IF THE PROPERLY ACCOMPLISHED CLAIM IS NOT FILED WITHIN ONE (1) YEAR FROM DATE OF IMPORTATION.
SEC1708 Claim for Refund of Duties and Taxes and Mode of Payment. - All claims for refund of duties shall be made in writing and forwarded to the Collector to whom such duties are paid, who upon receipt of such claim, shall verify the same by the records of his Office, and if found to be correct and in accordance with law, shall certify the same to the Commissioner with his recommendation together with all necessary papers and documents. Upon receipt by the Commissioner of such certified claim he shall cause the same to be paid if found correct.
If a result of the refund of customs duties there would necessarily result a corresponding refund of internal revenue taxes on the same importation, the Collector shall likewise certify the same to the Commissioner who shall cause the said taxes to be paid, refunded, or tax credited in favor of the importer, with advice to the Commissioner of Internal Revenue.
RKC GA Standards 4.18 to 4.24 on Repayment
4.18. Standard
Repayment shall be granted where it is established that duties and taxes have been overcharged as a result of an error in their assessment.
4.19. Standard
Repayment shall be granted in respect of imported or exported goods which are found to have been defective or otherwise not in accordance with the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person designated by the supplier, subject to the following conditions:
the goods have not been worked, repaired or used in the country of importation, and are re-exported within a
Provision amended to delete and second paragraph of Section 1708 TCCP and insert the word “and taxes” after “duties” in the first paragraph to simplify process and consolidate refund function in favour of the Bureau. Also a prescriptive period of one year is set for administrative expedience and prevent abuse against old claims.
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reasonable time;
the goods have not been worked, repaired or used in the country to which they
were exported, and are re-imported within a reasonable time.
Use of the goods shall, however, not hinder the repayment if such use was indispensable to discover the defects or other circumstances which caused the reexportation or re-importation of the goods.
As an alternative to re-exportation or re- importation, the goods may be abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs may decide. Such abandonment or destruction shall not entail any cost to the Revenue. 4.20. Transitional Standard
Where permission is given by the Customs for goods originally declared for a Customs procedure with payment of duties and taxes to be placed under another Customs procedure, repayment shall be made of any duties and taxes charged in excess of the amount due under the new procedure.
4.21. Standard
Decisions on claims for repayment shall be reached, and notified in writing to the persons concerned, without undue delay, and repayment of amounts overcharged
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shall be made as soon as possible after the verification of claims.
4.22. Standard
Where it is established by the Customs that the overcharge is a result of an error on the part of the Customs in assessing the duties and taxes, repayment shall be made as a matter of priority.
4.23. Standard
Where time limits are fixed beyond which claims for repayment will not be accepted, such limits shall be of sufficient duration to take account of the differing circumstances pertaining to each type of case in which repayment may be granted.
4.24. Standard
Repayment shall not be granted if the amount involved is less than the minimum amount specified in national legislation. TITLE 10. ADMINISTRATIVE AND JUDICIAL
PROCEDURES
CHAPTER 1. EXERCISE OF POLICE AUTHORITY