GOODS DECLARATION

GOODS TO BE IMPORTED
THROUGH CUSTOMS OFFICE
• All goods imported into the Philippines
shall be entered through a customs office
at a port of entry, or may be admitted to or
removed from a free zone as defined in
this Act, as the case may be.(Section 400)
IMPORTATIONS SUBJECT
TO GOODS DECLARATION
• Unless otherwise provided for in this Act, all imported goods shall
be subject to the lodgement of a goods declaration. A goods
declaration may be for consumption, for customs bonded
warehousing, for admission, for conditional importation, or for
customs transit. (Section 401)

• LODGEMENT = electronic registration of the goods with the bureau.

• FILLING = manual registration of the goods with bureau.
TYPES OF GOODS DECLARATION

Consumption Customs Bonded Admission Conditional Customs Transit

Warehousing Importation

Transshipment Export
GOODS DECLARATION FOR
CONSUMPTION
• All goods declaration for consumption shall be cleared through a formal entry process except for the
following goods which shall be cleared through an informal entry process;
• Goods of a commercial nature with Free on Board (FOB) or Free Carrier At (FCA) value of less than
f if ty thousand pesos (₱50,000.00). Every three (3) years after the effectivity of this Act, the Secretary
of Finance shall adjust this amount as provided herein to its present value, using the Consumer Price
Index (CPI) as published by the PSA; and
• Personal and household effects or goods, not in commercial quantity, imported in a passenger’s
baggage or mail.
• The Commissioner may adjust the value of goods of commercial nature that shall be cleared through
an informal entry process without prejudice to the periodic adjustment period in subparagraph (a) of
this section.
• All importations entered through, a formal entry process shall be covered by a letter of credit or any
verif iable commercial document evidencing payment or in cases where there is no sale for export, by
any commercial document indicating the commercial value of the goods.
PROVISIONAL GOODS
DECLARATION
• Where the declarant does not have all the information or supporting documents required to
complete the goods declaration, the lodging of a provisional goods declaration may be
allowed: Provided, That it substantially contains the necessary information required by the
Bureau and the declarant undertakes to complete the information or submit the supporting
documents within forty-f ive (45) days from the f iling of the provisional goods declaration,
which period may be extended by the Bureau for another forty-f iv e (45) days for valid
reasons.
• If the Bureau accepts a provisional goods declaration, the duty treatment of the goods shall
not be different from that of goods with complete declaration.
• Goods under a provisional goods declaration may be released upon posting of any required
security equivalent to the amount ascertained to be the applicable duties and taxes.
 • The Consignee
• The Holder of the Bill of Lading ,
Airway Bill or other equivalent
transport document

OWNER
• If duly endorsed by the consignee
therein
• If consigned to order, duly
OF endorsed by the consignor
• The Underwriters of Abandoned goods
IMPORTE • The salvors of gods saved from wreck
at sea, coast, or any area of the PH,
D GOODS maybe regarded as consignees
(Section 404)
LIABILITIES OF IMPORTER
FOR DUTIES AND TAXES
• Unless relieved by laws or regulations, the liability for duties,
taxe s, fe e s, and o the r c harge s attac he d to impo r tatio n
constitutes a personal debt due and demandable against the
importer in favor of the government and shall be discharged only
upon payment of duties, taxes, fees and other charges. It also
constitutes alien on the imported goods which may be enforced
while such goods are under customs' custody. (Sec. 405)
 • NOMINAL CONSIGNEE
• The term “OWNER” would not include
a “NOMINAL CONSIGNEE” who
TWO effectively possesses no other right,
title or interest in the goods except as
KINDS OF he possessed under a BL, AWB or
other pertinent shipping documents.

CONSIGNE • ULTIMATE CONSIGNEE

E • A person who possesses the power to
use or to dispose of the goods covered
by the BL, AWB or other transport
document.
• Except those provided for in Section 800 of this
Act, all importations by the government for its
own use or that of its subordinate branches or
instrumentalities, or corporations, agencies or
instrumentalities owned or controlled by the
government, shall he subject to the duties,
taxes, fees and other charges under this Act. IMPORTATIO
• GENERAL RULE: GOVERNMENT NOT EXEMPT
FROM CUSTOMS DUTIES, TAXES, FEES AND
NS BY THE
OTHER CHARGES GOVERNMEN
• Except those provided for in SECTION 800 of
the CMTA T
• All importations by the government for its own use.
• Or that of its subordinate branches
• Or instrumentalities , or corporations , agencies
• Or instrumentalities owned or controlled by the
government. (Section 406)
GOODS DECLARATION AND PERIOD OF
FILING
• As far as practicable, the format of the goods declaration shall conform with international
standards. The data required in the goods declaration shall be limited to such particulars
that are deemed necessary for the assessment and collection of duties and taxes, the
compilation of statistics and compliance with this Act. The Bureau shall require the
electronic lodgement of the goods declaration.
• The Bureau shall only require supporting documents necessary for customs control to
ensure that all requirements of the law have been complied with. Translation of
supporting documents shall not be required except when necessary.
• Goods declaration must be lodged within f ifteen (15) days from the date of discharge of
the last package from the vessel or aircraft. The period to f ile the goods declaration may,
upon request, be extended on valid grounds for another f ifteen (15) days: Provided, That
the request is made before the expiration of the original period within which to f ile the
goods declaration: Provided, However, That the period of the lodgement of the goods
declaration may be adjusted by the Commissioner.
LODGEMENT AND AMENDMENT
OF GOODS DECLARATION
• The Bureau shall permit the electronic lodgement of the goods
declaration at any designated customs office. The Bureau shall,
for valid reason and under terms and conditions provided by
re gul at i o n, pe rmi t t he d e c l arant to ame nd t he go o d s
declaration that has already been lodged; Provided, That the
request to amend the goods declaration, together with the
intend ed amend ments, must be received prior to f in al
assessment or examination of the goods. (Sec 408)
ADVANCE LODGEMENT
AND CLEARANCE
• The Bureau may provide for the lodgement and clearance of goods
declaration and supporting documents prior to the arrival of the
goods under such terms and conditions as may be provided by
rules and regulations to be promulgated under this Act. (Section
409)
ENTRY OF GOODS IN PART FOR
CONSUMPTION AND IN PART FOR
WAREHOUSING
• Goods declaration covered by one bill of lading or airway
bill over goods which are meant in part for consumption
and in part for warehousing m ay be both entered
simultaneously for release at the port of entry. (Section
410)
 • Goods declaration shall contain the
• names of the consignee;
• importing vessel or aircraft;
• port of departure;

CONTENTS
• port of destination and date of arrival;
• the number and marks of packages;

OF GOODS • or the quantity, if in bulk, the nature and correct commodity

description of the goods contained therein;

DECLARATIO
• its value as set forth in a proper invoice;
• and such other information as may be required by rules and
regulations.

N • Where the declarant does not have all the information required to
make the goods declaration, a provisional or incomplete goods
declaration shall, for certain cases and for reasons deemed valid by
the Bureau, be allowed to be lodged: Provided, That it contains the
particulars deemed necessary by the Bureau for the acceptance of
the entry filed and that the declarant undertakes to complete it
within forty-five (45) days from the filing of the provisional goods
declaration in accordance with Section 403 of this Act.
 • No entry of imported goods shall be allowed unless the goods
declaration has been lodged with the Bureau. The goods declaration

STATEMENT
shall, under penalties of falsification or perjury, contain the following
statements:
• The invoice and goods declaration contain an accurate and faithful

S TO BE account of the prices paid or payable for the goods, and other
adjustments to the price actually paid or payable, and that nothing
has been omitted therefrom or concealed whereby the government

PROVIDED of the Republic of the Philippines might be defrauded of any part of

the duties and taxes lawfully due on the goods; and

IN THE • To the best of the declarant's information and belief, all the invoices
and bills of lading or airway bills relating to the goods are the only
ones in existence relating to the importation in question, and that

GOODS these documents are in the same state as when they were received
by the declarant, and the declaration thereon are in all respects
genuine and true.

DECLARATIO • Goods declaration shall be submitted electronically pursuant to

Republic Act No . 8792, o therwise k no wn as the “E lectro nic

N
Commerce Act of 2000”. Such declarations when printed and
certif ied by a competent customs of ficer as a faithful reproduction
of the electronic submission shall be considered as actionable
do cuments fo r purpo s es o f pro s ecuti ng a decl arant i f the
declarations are found to be fraudulent.
 • Under such terms and conditions prescribed
under the rules and regulations, the description
of the goods in the goods declaration must be
sufficient and specific in detail to enable the

DESCRIPTI goods to be Identified for customs valuation,

statistical purposes, and classification to the
appropriate tariff heading and subheading in
ON OF the currency of the invoice, and in such other
particulars necessary for the proper
GOODS assessment and collection of duties and taxes.
The quantity and value of each of the several
classes of goods shall be separately declared
according to their respective headings or
subheadings and the totals of each heading or
subheading shall be duly shown.
 • Goods expressed in general terms to avoid
SALIENT proper classification or valuation shall be subject
to 100% examination and are to be considered in
PROVISIONS a status of continuing alert, subject to the
following::

OF CAO 8 • All items listed as expressed in general terms or

its subsequent updates issued by the
-2007/CMO Commissioner of Customs shall be established
as a separate selectivity parameter for RED
CHANNEL in the Selectivity Module of e2m
27-2007 Customs System.

WHICH • Entries containing containerized generally

described goods shall be subject to the
Commissioners special stop.
IMPLEMNTS • For Bulk Shipments, generally described goods

THE CAO shall not be allowed special permits to discharge

until full payment of correct duties and taxes are
made.
 • Habitual violators or those persisting to declare
PENALTIES their importation in a general manner shall be
penalized in the following manner:
FOR • FIRST OFFENSE: Warning
• SECOND OFFENSE: Suspension of
FAILURE TO Accreditation for 6 Months
• THIRD OFFENSE: Cancellation of Accreditation
DESCRIBE and black listing as an importer.

GOODS IN
• Licensed Customs Brokers will be treated in the
above manner as importers and their licenses
recommended to be cancelled.
SPECIFIC • Good faith is not a defense. Both importers and
c usto ms bro ke rs sha ll e xe rc ise utmo st
TERMS diligence in declaring goods for the purposes
of customs clearance