CM101
MODULE 3
TOPICS
• PERIOD OF LODGING GOODS
DECLARATION
• OWNER OF IMPORTED GOOD
• PROVISIONAL GOODS DECLARATION
• PENALTIES FOR ERROR IN GOODS
DECLARATION
• ADVANCE LODGEMENT AND
CLEARANCE
• DERELICTS
PERIOD OF LODGING GOODS DECLARATION
• Goods declaration must be lodged within 15 days from the
date of discharge of the last package from the vessel or aircraft.
– The period to file the goods declaration may, upon request, be
extended on valid grounds for another 15 days: Provided, That
the request is made before the expiration of the original period
within which to file the goods declaration
- That the period of the lodgement of the goods declaration may
be adjusted by the Commissioner. (Sec. 407)
- See OCOM Memo 35-2020
OWNER OF IMPORTED GOODS
• All goods imported into the Philippines shall be deemed to be the property of:
– the consignee or
– the holder of the bill of lading, airway bill or other equivalent transport document if
duly endorsed by
the consignee therein, or, if consigned to order, duly endorsed by the consignor.
– The underwriters of abandoned goods and
– the salvors of goods saved from wreck at sea, coast, or any area of the Philippines,
may be regarded as the consignees. (Sec. 404)
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. (Sec. 403)
– Intent of the law: a mechanism to minimize abandonment by
reason of failure to lodge goods declaration within the
prescribed period.
CONDITIONS BY WHICH PROVISIONAL GOODS
DECLARATION MAY BE ALLOWED
1. That it substantially contains the necessary information required by the
Bureau;
- Information for customs to make an assessment and to determine
compliance on importation laws and rules.
2. The declarant undertakes to complete the information or submit the
supporting documents within 45 days from the filing of the provisional goods
declaration, which period may be extended by BOC for another 45 days for
valid reasons; and
3. 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. (Sec. 403)
TREATMENT OF PROVISIONAL GOODS
DECLARATION
• If BOC accepts a provisional goods declaration, the duty
treatment of the goods shall not be different from that of
goods with complete declaration. (Sec. 403)
TENTATIVE ASSESSMENT OF PROVISIONAL
GOODS DECLARATION
• Assessment of a provisional goods declaration shall be deemed tentative
and such assessment shall be completed upon final readjustment and
submission by the declarant of the additional information or
documentation required to complete the declaration within the 45 day
period, subject to extension of another 45 days. (Sec. 403)
PENALTIES FOR ERRORS IN GOODS
DECLARATION
• BOC shall not impose substantial penalties for errors when
such errors are inadvertent and there was no fraudulent intent
or gross negligence in the commission thereof: Provided, That, in
order to discourage repetition of such errors, a penalty maybe
imposed but shall not be excessive. (Sec. 108)
LODGEMENT AND AMENDMENT GOODS
DECLARATION
• BOC 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 regulation, permit the declarant to amend the goods
declaration that has already been lodged:
– That the request to amend the goods declaration, together with the
intended amendments, must be received prior to final 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 CMTA. (Sec. 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 may be
both entered simultaneously for release at the port
of entry. (Sec. 410)
FORWARDING OF CARGO AND REMAINS OF
WRECKED VESSEL OR AIRCRAFT
• When vessels or aircrafts are wrecked within the Philippines, the original owners or
consignees of the cargo, or by its underwriters, in case of abandonment, may seek
approval from BOC to forward the goods saved from the wreck to the ports of
destination without going through the customs office in the district in which the
goods were cast ashore or unloaded.
– Upon approval, the goods may be forwarded with particular manifests and duly
certified by a customs officer in charge of the goods.
• The owner of the vessel or aircraft may be permitted to export the remains of the
wreck upon proper examination and inspection.
– The remains of a wrecked vessel shall include not only its hull and rigging, but also
all sea stores, goods and equipment, such as sails, ropes and chain anchors. (Sec.
417)
DERELICTS AND GOODS FROM ABANDONED
WRECKS
1. In order to prevent any attempt to commit fraud, the District Collector shall be
represented at the salvage of the cargo by customs officers who shall examine and receive
the inventory made on the cargo.
[Link] customs officer nearest the scene of the wreck shall take charge of the
goods saved and shall give immediate notice to the District Collector or the
nearest customs office.
3. Derelicts and all goods recovered from sea or from abandoned wrecks shall be under
the jurisdiction of the port where the goods arrive,and shall be retained in the custody of
BOC. If not claimed by the owner, underwriter or salvor, the same shall be deemed as
property of the government.
4. When such goods are brought into port by lighters or other craft,
each vessel shall submit a manifest of their respective cargo.
DERELICTS AND GOODS FROM ABANDONED
WRECKS
5. Derelicts and goods salvaged from foreign vessels or aircrafts recovered
from sea or wreck are prima facie dutiable and may be entered for
consumption or warehousing. If claimed to be of Philippine production, and
consequently conditionally duty-free, proof must be submitted as in ordinary
cases of re-importation of goods. Foreign goods landed from a vessel or
aircraft in distress is dutiable if sold or disposed of in the Philippines.
6. Before any goods taken from a recent wreck are admitted to the customs
territory, the same shall be appraised, and the owner or importer shall have
the same right to appeal as in ordinary importation.
7. No part of a Philippine vessel or aircraft or its equipment, wrecked either
in Philippine or foreign waters, shall be subject to duty. (Sec. 418)
