Capítulo 3. Análisis de fotógrafos
3.2 Sebastiao Salgado
For the protection of government revenue and public interest and to prevent the entry into the country of smuggled or contraband goods, the Commissioner shall, subject to the approval of the Secretary of Finance, promulgate rules and regulations that shall prescribe the procedure in accordance with which the examination shall be undertaken on the importation and the required quantity or percentage thereof. PHYSICAL EXAMINATION OF THE IMPORTED GOODS AND GOODS FOR EXPORT SHALL BE CONDUCTED when: IMPORTED GOODS AND GOODS FOR EXPORT ARE ELECTRONICALLY SELECTED FOR PHYSICAL EXAMINATION;
WHEN PHYSICAL EXAMINATION IS NECESSARY TO RESOLVE ISSUES INVOLVING TARIFF CLASSIFICATION, CUSTOMS VALUATION, RULES OF ORIGIN;
THE IMPORTED GOODS AND GOODS FOR EXPORT ARE COVERED BY ALERT/HOLD ORDER ISSUED BY COMPETENT AUTHORITY; AND
DIRECTED BY THE COMMISSIONER OF CUSTOMS ON
SEC 1401 Conditions for Examination. - For the protection of government revenue and public interest and to prevent the entry into the country of smuggled or contraband goods, the Commissioner shall, in consultation with the Oversight Committee and subject to approval of the Secretary of Finance, promulgate the rules and regulations that shall prescribe the procedure in accordance with which the examination shall be undertaken on the importation and the required quantity or percentage thereof: Provided, That the imported articles shall in any case be subject to the regular physical examination when:
(1) The government surveyor's seal on the container has been tampered with or broken or the container shows signs of having been opened or having its identity changed; (2) The container is leaking or damaged;
(3) The number, weight, and nature of packages indicated in the customs entry declaration and supporting documents differ from that in the manifest;
(4) The shipment is covered by alert/hold order issued pursuant to existing orders;
(5) The importer disagrees with the findings as
RKC GA Standard 3.32, 3.33, 3.34, 3.35, 3.36, 3.37
Special procedures for authorized persons 3.32. Transitional Standard
For authorized persons who meet criteria specified by the Customs, including having an appropriate record of compliance with Customs requirements and a satisfactory system for managing their commercial records, the Customs shall provide for:
release of the goods on the provision of the minimum information necessary to identify the goods and permit the subsequent completion of the final Goods declaration;
clearance of the goods at the declarant's premises or another place authorized by the Customs; and, in addition, to the extent possible, other special procedures such as:
Major amendment. The general rule on when physical examination is required is laid down. The provision also recognizes the authority of customs to conduct examination thru a non- intrusive inspection system and to exempt certain shipments from being inspected at the border
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ACCOUNT OF DEROGATORY INFORMATION. CUSTOMS MAY ADOPT NON-INTRUSIVE INSPECTION BASED ON INTERNATIONALLY ACCEPTED STANDARDS. SUBJECT TO RANDOM CHECKING, POST ENTRY AUDIT, AND UNDER CERTAIN CONDITIONS TO BE PRESCRIBED BY RULES AND REGULATIONS, THE COMMISSIONER OF CUSTOMS MAY EXEMPT FROM EXAMINATION
IMPORTATIONS BELONGING TO IMPORTERS ACCREDITED AS AN AUTHORIZED ECONOMIC OPERATOR (AEO) OR UNDER ANY EXISTING TRADE FACILITATION PROGRAM.
contained in the government surveyor's report; or
(6) The articles are imported through air freight where the Commissioner or Collector has knowledge that there is a variance between the declared and true quantity,
measurement, weight and tariff classification (R.A. 7650, April 06, 1993).
allowing a single Goods declaration for all imports or exports in a given period where goods are imported or exported frequently by the same person; use of the authorized persons’ commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other Customs requirements;
allowing the lodgement of the Goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a
supplementary Goods declaration. Examination of the goods
(a) Time required for examination of goods 3.33. Standard
When the Customs decide that goods declared shall be examined, this examination shall take place as soon as possible after the Goods declaration has been registered.
3.34. Standard
When scheduling examinations, priority shall be given to the examination of live animals and perishable goods and to other goods which the Customs accept are urgently required.
3.35. Transitional Standard
If the goods must be inspected by other competent authorities and the Customs
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also schedules an examination, the Customs shall ensure that the inspections are co-ordinated and, if possible, carried out at the same time.
(b) Presence of the declarant at examination of goods 3.36. Standard
The Customs shall consider requests by the declarant to be present or to be represented at the examination of the goods. Such requests shall be granted unless exceptional circumstances exist. 3.37. Standard
If the Customs deem it useful, they shall require the declarant to be present or to be represented at the examination of the goods to give them any assistance necessary to facilitate the examination. SEC. 412. Determination of Weight and Quantity.
Where articles ARE CUSTOMARILY CONTAINED IN PACKING, PACKAGES, OR RECEPTACLES OF UNIFORM OR SIMILAR CHARACTER, it shall be the duty of the Commissioner, from time to time, to ascertain by tests the weight as quantity of such articles, and the weight of the packing, packages or receptacles thereof, respectively, in which the same are customarily imported, and upon such ascertainment, to prescribe rules for estimating the dutiable weight or quantity thereof, and thereafter such articles, imported in such customary packing, packages or receptacles shall be entered, and the duties thereon levied and collected, upon the bases of such estimated dutiable weight or quantity: Provided, That if the importer, consignee or agent shall be dissatisfied, with such estimated dutiable weight or quantity, and shall file with the Collector prior to the delivery of the
SEC 1402 Ascertainment of Weight and Quantity. - Where articles dutiable by weight, and not otherwise specially provided for, are customarily contained in packing, packages, or receptacles of uniform or similar character, it shall be the duty of the Commissioner, from time to time, to ascertain by tests the weight as quantity of such articles, and the weight of the packing, packages or receptacles thereof, respectively, in which the same are customarily imported, and upon such ascertainment, to prescribe rules for estimating the dutiable weight or quantity thereof, and thereafter such articles, imported in such customary packing, packages or receptacles shall be entered, and the duties thereon levied and collected, upon the bases of such estimated dutiable weight or quantity: Provided, That if the importer, consignee or agent shall be dissatisfied, with such estimated dutiable weight or quantity, and shall file with the Collector prior to the delivery of the packages designated for examination a written specification of
Minor amendment. Provision is reworded to make it clearer.
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packages designated for examination a written specification of his objections thereto, or if the Collector shall have reasons to doubt the exactness of the prescribed weight or quantity in any instance, it shall be his duty to cause such weights or quantities to be ascertained.
his objections thereto, or if the Collector shall have reason to doubt the exactness of the prescribed weight or quantity in any instance, it shall be his duty to cause such weights or quantities to be ascertained.
SEC. 413. Duties of Customs Officer Tasked to Examine,
Classify and ASCERTAIN THE VALUE OF Imported Articles.
The customs officer tasked to examine AND/OR, classify, and/OR ASCERTAIN THE VALUE OF imported articles shall determine whether the packages designated for examination and their contents are in accordance with the declaration in the entry, invoice and other pertinent documents and shall make a return in such a manner to indicate whether the articles have been truly and correctly declared in the IMPORT entry as regards their quantity, measurement, weight, and tariff classification and not imported contrary to law. He MAY submit sample to the laboratory for analysis when feasible to do so and when such analysis is necessary for the proper classification, VALUATION, and/or CLEARANCE into the Philippines of imported articles.
Likewise, the customs officer shall determine the unit of quantity AND MEASUREMENT in which they are usually bought and sold, and ASCERTAIN THE VALUE OF the imported articles in accordance with Section 700 of this ACT. Failure on the part of the customs officer to comply with his duties shall subject him to the penalties prescribed under Title 15of this ACT.
SEC 1403 Duties of Customs Officer Tasked to Examine, Classify and Appraise Imported Articles. -The customs officer tasked to examine, classify, and appraise imported articles shall determine whether the packages designated for examination and their contents are in accordance with the declaration in the entry, invoice and other pertinent documents and shall make a return in such a manner to indicate whether the articles have been truly and correctly declared in the entry as regard their quantity, measurement, weight, and tariff classification and not imported contrary to law. He shall submit sample to the laboratory for analysis when feasible to do so and when such analysis is necessary for the proper classification, appraisal, and/or admission into the Philippines of imported articles.
Likewise, the customs officer shall determine the unit of quantity in which they are usually bought and sold and appraise the imported articles in accordance with Section 201 of this Code.
Failure on the part of the customs officer to comply with his duties shall subject him to the penalties prescribed under 3604 of this Code (R.A. 7650, April 06, 1993).
Minor amendment. Words are changed to make provision consistent with the new valuation system.
SEC. 414. Proceedings and Report of CUSTOMS
OFFICERS.
CUSTOMS OFFICERS shall, by all reasonable ways and means, ascertain, and determine the value or price of the articles BASED ON THE MODE OF VALUATION AS PRESCRIBED IN THIS ACT shall report in writing on the face of the GOODS DECLARATION OR THE ELECTRONIC
SEC 1405 Proceedings and Report of Appraisers. - Appraisers shall, by all reasonable ways and means, ascertain, estimate and determine the value or price of the articles as required by law, any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding, and after revising and correcting the report of the examiners as they may judge proper, shall report in writing on the face of the entry the value so determined, irrespective of whether such value is
Minor amendment to make provision consistent with the new valuation system and with electronic declaration.
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FORM the value so determined.
CUSTOMS OFFICERS shall REFLECT HIS EXAMINATION FINDINGS ON the GOODS DECLARATION OR THE ELECTRONIC FORM in tariff and such terms as will enable the Collector to pass upon the VALUATION and classification of the same, which VALUATION and classification shall be subject to his approval or modification, and shall note thereon the measurements and quantities, and any disagreement with the declaration.
equal, higher or lower than the invoice and/or entered value of the articles.
Appraisers shall describe all articles on the face of the entry in tariff and such terms as will enable the Collector to pass upon the appraisal and classification of the same, which appraisal and classification shall be subject to his approval or modification, and shall note thereon the measurements and quantities, and any disagreement with the declaration.
SEC. 415. EXAMINATION OF Samples.
CUSTOMS OFFICERS shall see to it that representative SAMPLES TAKEN DURING EXAMINATION SHALL BE PROPERLY RECEIPTED FOR AND RETAINED WITHIN A REASONABLE PERIOD OF TIME The quantity and value of the samples taken shall be noted IN the SPECIFIED BOX OF THE IMPORT entry OR ELECTRONIC FORM. Such samples shall be duly labeled as will definitely identify them with the importation for which they are taken.
SEC1406 Appraiser's Samples. - Appraisers shall see that representative and sufficient samples of all kinds of articles which may be readily sampled are taken under proper receipt and retained for official purposes; but samples of articles identical in quality, material and values shall not be retained, if their return is desired, longer than may be required for use in contested cases.
The quantity and value of the samples taken shall be noted on the face of the entry. Such samples shall be duly labeled as will definitely identify them with the importation for which they are taken.
RKC GA Standard 3.10, 3.38 3.10. Standard
The Customs shall not require a separate Goods declaration in respect of samples allowed to be drawn under Customs supervision, provided that such samples are included in the Goods declaration concerning the relevant consignment. 3.38. Standard
Samples shall be taken only where deemed necessary by the Customs to establish the tariff description and/or value of goods declared or to ensure the application of other provisions of national legislation. Samples drawn shall be as small as possible.
Amended to conform to the RKC standards on samples.
SEC. 416. Readjustment of VALUATION, Classification or
Return.
Such VALUATION, classification or return as finally passed upon and approved or modified by the Collector shall not be altered or modified in any manner, except:
Within one year after payment of the duties AND TAXES AND OTHER CHARGES, upon statement of error in conformity
SEC 1407 Readjustment of Appraisal, Classification or Return. -Such appraisal, classification return as finally passed upon and approved or modified by the Collector shall not be altered or modified in any manner, except:
(a) Within one year after payment of the duties, upon statement of error in conformity with seventeen hundred and seven hereof, approved by the Collector.
RKC GA Standards 4.18 to 4.24 on grounds for 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
Major amendment. The second ground on appraisal re-adjustment “if the appraisal is deemed low” is being modified to exclude “appraisal” (customs valuation), for not being compliant with the new valuation system prohibiting the use of arbitrary value for assessment purposes. “Deemed to low” is also changed into
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with Section 909 of this Act, approved by the Collector. Within fifteen days after such payment upon request for reclassification addressed to the Commissioner by the Collector, if the classification is deemed incorrect. Upon FILING OF TIMELY PROTEST BASED ON VALUE AND/OR CLASSIFICATION ADDRESSED TO THE COLLECTOR BY THE interested party if the latter should be dissatisfied with the ASSESSMENT.
Upon demand by the Commissioner of Customs after the completion of A POST CLEARANCE audit pursuant to the provisions of this ACT.
(b) Within fifteen days after such payment upon request for reappraisal and/or reclassification addressed to the Commissioner by the Collector, if the appraisal and/or classification is deemed to be low.
(c) Upon request for reappraisal and/or reclassification, in the form of a timely protest addressed to the Collector by the interested party if the latter should be dissatisfied with the appraisal or return.
(d) Upon demand by the Commissioner of Customs after the completion of compliance audit pursuant to the provisions of this Code.(R.A. 9135, April 27, 2001)
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 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.
“incorrect” to remove element of “arbitrariness” which is inconsistent with RKC standard.
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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 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
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amount specified in national legislation.
SEC. 417. Delivery of Articles to Holder of Bill of Lading