TARIFF
AND CUSTOMS LAWS OF THE PHILIPPINES
This page features the full text of
Republic Act No. 1937
Tariff
and Customs Code of the Philippines
AN
ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
...
...
REPUBLIC
ACT NO. 1937
.
AN
ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
BOOK
II
CUSTOMS
LAW
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. — Vessels engaged in
the
foreign trade shall touch at ports of entry only, except as otherwise
specially
allowed; and every such vessel arriving within a customs collection
district
of the Philippines from a foreign port shall make entry at the port of
entry for such district and shall be subject to the authority of the
Collector
of the port while within his jurisdiction.
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The
master of any war vessel employed by any foreign government shall not
be
required to report and enter on arrival in the Philippines, unless
engaged
in the transportation of articles in the way of trade.
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Sec.
1002. Control of Customs Official
over Boarding or Leaving of Incoming Vessel and over Other Vessels
Approaching
the Former. — Upon the arrival in port of any vessel engaged in foreign
trade, it shall be unlawful for any person (except the pilot, consul,
quarantine
officials, customs officials or other duly authorized persons) to board
or leave the vessel without the permission of the customs official in
charge;
and it shall likewise be unlawful for any tugboat, rowboat or other
craft
to go along side and take any person aboard such vessel or take any
person
therefrom, except as aforesaid, or loiter near or along side such
vessel.
Unauthorized tugboats, and other vessels shall keep away from such
vessel
engaged in foreign trade at a distance of not less than fifty meters.
Sec.
1003. Quarantine Certificate
for Incoming Vessel. — Entry of a vessel from a foreign port or place
outside
of the Philippines shall not be permitted until it has obtained a
quarantine
certificate issued by the Bureau of Quarantine.
Sec.
1004. Documents to be Produced
by Master Upon Entry of Vessel.
— For the purpose of making entry of a vessel engaged in foreign trade,
the master thereof shall present the following documents, duly
certified
by him, to the customs boarding official:
a. The
original manifest of all cargo destined for the port, to be returned
with
the indorsement of the boarding official;
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b. Three
copies of the same manifest, one of which, upon certification by the
boarding
official as to the correctness of the copy, shall be returned to the
master;
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c. Two
copies of store list;
d. One
copy of passenger list;
e. One
copy of the crew list;
f. The
original of all through cargo manifest, for deposit, while in port,
with
customs official in charge of the vessel;
g. A
passenger manifest of all aliens, in conformity with the requirement of
the immigration laws in force in the Philippines;
h. The
shipping articles and register of the vessel, if of Philippine
registry.
Sec.
1005. Manifest Required of Vessel
From Foreign Port. — Every vessel from a foreign port must have on
board
a complete manifest of all her cargo.
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All
of the cargo intended to be landed at a port in the Philippines must be
described in separate manifests for each port of call therein. Each
manifest
shall include the port of departure and the port of delivery with the
marks,
numbers, quantity and description of the packages and the names of the
consignees thereof. Every vessel from a foreign port must have on board
complete manifests of passengers and their baggage, in the prescribed
form,
setting forth their destination and all particulars required by the
immigration
laws; and every such vessel shall have prepared for presentation to the
proper customs official upon arrival in ports of the Philippines a
complete
list of all sea stores then on board. If the vessel does not carry
cargo
or passengers the manifest must show that no cargo or passenger, as the
case may be, is carried from the port of departure to the port of
destination
in the Philippines.
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A
cargo manifest shall in no case be changed or altered after entry of
the
vessel, except by means of an amendment by the master, consignee or
agent
thereof, under oath, and attached to the original manifest: Provided,
however, That after the invoice and/or entry covering an
importation
have been received and recorded in the office of the appraiser, no
amendment
of the manifest shall be allowed, except when it is obvious that a
clerical
error or any other discrepancy has been committed in the preparation of
the manifest, without any fraudulent intent, discovery of which could
not
have been made until after examination of the importation has been
completed.
Sec.
1006. Translation of Manifest.
— The cargo manifest and each copy thereof shall be accompanied by a
translation
into the official language of the Philippines, if originally written in
another language.
Sec.
1007. Manifests for Auditor and
Collector — Papers to be Deposited with Consul. — Immediately after the
arrival of a vessel from a foreign port, the master shall deliver or
mail
to the Auditor General, Manila, a copy of the cargo manifest properly
indorsed
by the boarding officer, and within twenty-four hours after arrival, he
shall present to the Collector the original copy of the cargo manifest
and, for inspection, the ship's register or other document in lieu
thereof,
together with the clearance and other papers granted to the vessel at
the
port of departure for the Philippines.
If
the vessel does not depart within forty-eight hours from the time of
its
arrival, the register and other shipping documents shall be deposited
with
the consul of the nation to which the vessel belongs.
The
person acting for the vessel in the matters above specified shall
furnish
such evidence as may be required by the Collector showing that the
manifest
has been supplied to the Auditor and, in the proper case, that the
register
has been deposited with the consul.
Sec.
1008. Transit Cargo. — When transit
cargo from a foreign port or other local ports is forwarded from the
port
of importation, separate manifest, in triplicate, shall be presented by
each carrier.
Sec.
1009. Clearance of Foreign Vessels
To and From Coastwise Ports. — Passengers or articles arriving from
abroad
upon a foreign vessel may be carried by the same vessel through any
port
of entry to the port of destination in the Philippines; and passengers
departing from the Philippines or articles intended for export may be
carried
in a foreign vessel through a Philippine port.
Upon
such reasonable condition as he may impose, the Commissioner may clear
foreign vessels for any port and authorize the conveyance therein of
either
articles or passengers brought from abroad upon such vessels; and he
may
likewise, upon such conditions as he may impose, allow a foreign vessel
to take cargo and passengers at any port and convey the same upon such
vessel to a foreign port.
Sec.
1010. Requirement as to Delivery
of Mail. — A vessel arriving within a collection district in the
Philippines
shall not be permitted to make entry or break bulk until it is made to
appear, to the satisfaction of the Collector, that the master,
consignee
or agent of the vessel is ready to deliver to the postmaster of the
nearest
post office all mail matter on board of such vessel and destined for
that
port. Collectors are authorized to examine and search vessels for mail
carried contrary to law.
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Sec.
1011. Production of Philippine
Crew. — The master of a Philippine vessel returning from abroad shall
produce
the entire crew listed in the vessel's shipping articles; and if any
member
be missing, the master shall produce proof satisfactory to the
Collector
that such member has died, absconded, has been forcibly impressed into
other service, or has been discharged; and in case of discharge in a
foreign
country, he shall produce a certificate from the consul, vice-consul or
consular agent of the Philippines there residing, showing that such
discharge
was effected with the consent of the representative of the Philippines
aforesaid.
Sec.
1012. Record of Arrival and Entry
of Vessels. — A record shall be made and kept open to public inspection
in every customhouse of the dates of arrival and entry of all
vessels.
Sec.
1013. Arrest of Vessel Departing
Before Entry Made. — When a vessel arriving within the limits of a
collection
district from a foreign port departs or attempts to depart before entry
shall have been made, not being thereunto compelled by stress of
weather,
duress of enemies, or other necessity, the Collector or surveyor of the
port or the commander of any revenue cutter may arrest and bring back
such
vessel to the most convenient port.
Sec.
1014. Discharge of Ballast. —
When not brought to port as article, ballast of no commercial value may
be discharged upon permit granted by the Collector for such
purpose.
Sec.
1015. Time for Unlading of Cargo.
— Articles brought in a vessel from a foreign port shall be unladen
only
during regular working hours on regular work days. Unlading at any
other
time or day may only be done upon authority of the Collector
conditioned
on the payment of losses and overtime pay by the interested
parties.
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Sec.
1016. Entrance of Vessel through
Necessity. — When a vessel from a foreign port is compelled by stress
of
weather or other necessity to put into any other port than that of her
destination, the master, within twenty-four hours after her arrival,
shall
make protest under oath setting forth the causes or circumstances of
such
necessity. This protest, if not made before the Collector, must be
produced
to him, and a copy thereof lodged with him.
Within
the same time, the master shall make report to the Collector if any
part
of the cargo was unladen from necessity or lost by casualty before
arrival,
and such fact should be made to appear by sufficient proof to the
Collector
who shall give his approval thereto and the unlading shall be deemed to
have been lawfully effected.
Sec.
1017. Unlading of Vessel in Port
from Necessity. — If the situation is such as to require the unlading
of
the vessel pending sojourn in port, the Collector shall, upon
sufficient
proof of the necessity, grant a permit therefor, and the articles shall
be unladen and stored under the supervision of the customs
authorities.
At
the request of the master of the vessel or of the owner thereof, the
Collector
may grant permission to enter and pay the duties, taxes and other
charges
on, and dispose of, such part of the cargo as may be of perishable
nature
or as may be necessary to defray the expenses attending the
vessel.
Upon
departure, the cargo, or a residue thereof, may be reladen on board the
vessel, and the vessel may proceed with the same to her destination,
subject
only to the charge for storing and safe-keeping of the articles and the
fees for entrance and clearance.
No
port charges shall be collected on vessels entering through stress of
weather
or other causes above described.
Sec.
1018. Entry and Clearance of
Vessels of a Foreign Government. — The entry and clearance of transport
or supply ship of a foreign government shall be in accordance with the
agreement by and between the Philippines and the foreign
government.
Sec.
1019. Clearance of Vessel for
Foreign Port. — Before a clearance shall be granted to any vessel bound
to a foreign port, the master, or the agent thereof, shall present to
the
Collector the following properly authenticated documents:
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a. A
bill of health from the quarantine official or official of the public
health
service in the port.
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b. Three
copies of the manifest of export cargo, one of which, upon
certification
by the customs official as to the correctness of the copy, shall be
returned
to the master.
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c. Two
copies of the passenger list, showing alien and other passengers.
d. The
register and shipping articles, if the vessel is of Philippine
registry.
e. The
consular certificate of entry, if the vessel is of foreign registry,
when
required.
f. A
certificate of the Bureau of Posts to the effect that it received
timely
notice of the sailing of the vessel: Provided, That the Collector shall
not permit any vessel to sail for a foreign port if the master or agent
thereof refuses to receive bags of mail delivered to the same by the
Bureau
of Posts for transportation for reasonable compensation. In case the
Director
of Posts and said master or agent do not come to an agreement
concerning
the amount of the compensation to be paid for the carriage of the mail,
the matter shall be submitted for decision to a Board of Referees
composed
of three members appointed, respectively, by the Bureau of Posts, the
agency
of the company to which the vessel concerned belongs, and the Bureau of
Customs, which board shall fix a reasonable rate of compensation.
Sec.
1020. Detention of Warlike Vessel
Containing Arms and Munitions. — Collectors shall detain any vessel of
commercial registry manifestly built for warlike purposes and about to
depart from the Philippines with a cargo consisting principally of arms
and munitions of war, when the number of men shipped on board or other
circumstances render it probable that such vessel is intended to be
employed
by the owner or owners to cruise or commit hostilities upon the
subjects,
citizens, or property of any foreign prince or state, or of any colony,
district, or people with whom the Philippines is at peace, until the
decision
of the President of the Philippines be had thereon, or until the owner
or owners shall give bond or security, in double the value of the
vessel
and cargo, that she will not be so employed, if in the discretion of
the
Collector such bond will prevent the violation of the provisions of
this
section.
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Sec.
1021. Manifest of Export Cargo
to be Delivered to Auditor. — The master shall, prior to departure,
deliver
or mail to the Auditor General, Manila, the returned copy of the
manifest
of export cargo.
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Sec.
1022. Oath of Master of Departing
Vessel. — The master of such departing vessel shall state under oath to
the effect:
a. That
all cargo conveyed on said vessel, with destination to the Philippines,
has been duly discharged or accounted for.
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b. The
he has mailed or delivered to the Auditor General Manila, a true copy
of
the outgoing cargo manifest.
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c. That
he has not received and will not convey any letters or other packets
not
enclosed in properly stamped envelopes sufficient to cover postage,
except
those relating to the cargo of the vessel, and that he has delivered at
the proper foreign port all mails placed on board his vessel before her
last clearance from the Philippines.
d. That,
if clearing without passenger, the vessel will not carry upon the
instant
voyage, from any Philippine port, any passenger of any class, or other
person not entered upon the ship's declaration.
Sec.
1023. Extension of Time for Clearance.
— At the time of clearance, the master of a departing vessel shall be
required
to indicate the time of intended departure, and if the vessel should
remain
in port forty-eight hours after the time indicated the master shall
report
to the Collector for an extension of time for departure, and without
such
extension the original clearance shall be of no effect.
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Sec.
1024. Necessity of Tax Clearance.
— A Collector shall not allow products to be laden aboard a vessel
clearing
for a foreign port until the shipper shall produce a receipt from an
internal
revenue official showing that the taxes and other charges upon such
products
have been paid or a certificate from a proper official showing that the
products are exempt from the payment of taxes and other charges.
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Sec.
1025. Export Product to Conform
to Standard Grades. — A Collector shall not permit products for which
standard
grades have been established by the government to be laden aboard a
vessel
clearing for a foreign port, unless the shipment conforms to the
requirements
of law relative to the shipment of such products.
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PART
2
ENTRANCE
AND CLEARANCE OF AIRCRAFT IN FOREIGN TRADE
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Sec.
1101. Designation of Airports
of Entry. — The department head concerned upon recommendation of the
Commissioner
and the Director of the Bureau of Civil Aviation is authorized to
designate
airports of entry for civil aircraft arriving in the Philippines from
any
place outside thereof and for articles carried on such aircraft.
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Sec.
1102. Notice of Arrival. — (a)
Non-scheduled Arrivals. — In cases where entry of an aircraft in an
area
is required, except as hereinafter provided, timely notice of the
intended
flight shall be furnished to the Collector or other customs official in
charge at or nearest the intended place of first landing in such area,
and to the quarantine and immigration officials in charge at or nearest
such place of landing. If dependable facilities for giving notice are
not
available before departure, any radio equipment the plane possesses
shall
be utilized to give notice during its approach so far as feasible. If
he
has not given timely notice or if the government officials have not
arrived,
the pilot in command on landing shall hold the aircraft and any baggage
and article thereon intact and keep the passengers and crew members in
a segregated place until the inspecting officials arrive. Except where
the uncertainty of communication facilities is already known to the
government
offices in charge, any pilot in command who has not given timely notice
shall furnish affidavit stating the reasons for his failure to do so.
Such
notice shall specify the type of aircraft, the registration marks
thereon,
the name of the pilot in command, the place of last departure, the
international
airport, or other place at which landing has been authorized, the
number
of alien passengers, number of citizen passengers, and the estimated
time
of arrival; and shall be sent so as to be received in sufficient time
to
enable the officials designated to inspect the aircraft to reach the
international
airport or such other place of first landing prior to the arrival of
the
aircraft.
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(b) Schedule
Arrivals. — Such advance notice will not be required in the case of
aircraft
of a scheduled airline arriving in accordance with the regular schedule
filed with the Collector for the district in which the place of first
landing
in the area is situated and also with the immigration officials in
charge
of such place.
Sec.
1103. Landing at International
Airports of Entry. — Except in the case of forced landings, aircraft
arriving
in the Philippines from any foreign port or place shall make the first
landing at an international airport, unless permission to land
elsewhere
than at an international airport is first obtained from the
Commissioner
and in such cases the owner or person in charge of the aircraft shall
pay
the expenses, if any, incurred in inspecting the craft, articles,
passengers
and baggage carried therein, and such aircraft shall be subject to the
authority of the Collector at the airport while within his
jurisdiction.
Sec.
1104. Report of Arrival. — The
pilot in command of any aircraft arriving from a foreign port or place
shall immediately report his arrival to the Collector at the airport of
entry or to the customs official detailed to meet the aircraft at the
place
of landing. Such aircraft upon arrival shall be boarded by the
quarantine
official and after pratique is granted shall be boarded by customs
official,
and no person shall be permitted to board or leave the aircraft without
the permission of the customs official in charge. The pilot in command
or any other authorized agent of the owner or operator of the aircraft
shall make the necessary entry. No such aircraft shall without previous
permission therefor from the Collector, depart from the place of first
landing or discharge articles, passengers or baggage.
Sec.
1105. Documents Required to be
Presented in Making Entry. — a. For
the purpose of making entry, there shall be presented to the customs
boarding
official four copies of a general declaration which shall contain the
following
data:
1. Name
of owner or operator of aircraft; registration marks and nationality of
aircraft;
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2. Points
of clearance and entry and date of arrival;
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3. Health
and customs clearance at the last airport of departure;
4. Itinerary
of aircraft including information as to airports of origin and
departure
dates;
5. Names
and nationality of crew members;
6. List
of passengers, their nationality, places of embarkation and
destination,
and number of accompanying baggages;
7. Cargo
manifest together with information as to names of consignees, their
nationalities
and their addresses, numbers and marks of packages, nature of goods,
destination,
gross weight and value;
8. Store
list.
b. The
general declaration shall be written in English and certified to and
duly
signed by the pilot in command or operator of his aircraft or the
authorized
agent. If the aircraft does not carry cargo, passengers or immigrants,
such facts must be shown in the manifest.
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c. Cargo
manifest shall in no case be changed or altered after entry of the
aircraft,
except by means of an amendment by the pilot in command or authorized
agent
thereof, under oath, and attached to the original manifest: Provided,
however, That after the invoice and/or entry covering an
importation
have been received and recorded in the office of the appraiser, no
amendment
shall be allowed, except when it is obvious that a clerical error or
any
other discrepancy has been committed without any fraudulent intent in
the
preparation of the manifest, discovery of which could not have been
made
until after examination of the importation has been completed.
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Sec.
1106. Manifest for Auditor General.
— The pilot in command or authorized agent of an aircraft, upon arrival
from a foreign country, shall deliver or mail to the Auditor General,
Manila,
a copy of the general declaration properly indorsed by the customs
official;
and within twenty-four hours after arrival he shall present to the
Collector
the original copy of the general declaration: Provided,
That if
the aircraft has been authorized to land at the place other than an
international
airport of entry, the presentation of said papers should be made to the
customs official detailed to meet the aircraft at the place of first
landing
in the Philippines.
Sec.
1107. Delivery of Mails. — Aircraft
arriving within a customs collection district in the Philippines shall
not be permitted to make entry until it is shown to the satisfaction of
the Collector that the pilot in command or authorized agent is ready to
deliver to the postmaster or the nearest post-office all mail matters
on
board such aircraft and destined for that port.
Sec.
1108. Imported Cargoes — Inspection:
Payment of Duty. — All articles imported or brought into the
Philippines
by aircraft from a foreign port shall be unladen in the presence of and
be inspected by customs officials and, whether dutiable or not, shall
be
duly entered through a customhouse at an airport of entry.
Sec.
1109. Bonding of Carrier Transporting
Articles in Bond. — Aircraft of Philippine Registry engaged in
conveying
dutiable articles in bond from an airport of entry to another airport
in
the Philippines shall give security in the nature of a general
transportation
bond in a sum to be fixed by the Collector, conditioned that the
carrier
shall transport and deliver without delay, and in accordance with law
and
regulations, to the Collector at the port of destination all articles
in
bond delivered to such carrier and that all proper charges and expenses
incurred by reason of such shipments shall be duly paid.
Sec.
1110. Manifest for Transit Cargo.
— When transit cargo from a foreign port or other local ports is
forwarded
from the port of importation, separate manifest, in triplicate, shall
be
presented by each carrier.
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Sec.
1111. Clearance for Foreign Ports.
— a. Any
aircraft of Philippine registry transporting passengers or articles for
hire, and all aircraft of foreign registry, bound to a foreign port,
shall
clear at an airport of entry or at the same place where such aircraft
has
been authorized to make its landing by the Commissioner.
b. Before
clearance shall be granted to an aircraft bound to a foreign port,
there
shall be presented to the Collector or to the customs official detailed
at the place of departure four copies of a general declaration properly
signed by him and containing the following data:
1. Name
of owner or operator of aircraft; registration marks and nationality of
aircraft;
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2. Point
of clearance, date thereof and destination;
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3. Health
and customs clearance;
4. Itinerary
of aircraft including information as to airports of destination and
departure
dates;
5. Names
and nationality of crew members;
6. List
of passengers, their nationality, place of embarkation and destination,
and number of accompanying baggages;
7. Export
cargo manifest with specifications as to names of consignees, their
nationalities
and addresses, numbers and marks of packages, nature of articles,
destination,
gross weight and values;
8. Store
list.
Sec.
1112. Oath of Person in Charge
of Departing Aircraft. — The pilot in command of such departing
aircraft
shall also state under oath to the effect that:
a. All
cargo conveyed on said aircraft, with destination to the Philippines
has
been duly discharged or accounted for.
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b. He
has mailed or delivered to the Auditor General, Manila, a true copy of
the outgoing general declaration.
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c. He
has not received nor will convey any letter or packet not enclosed in
properly
stamped envelope sufficient to cover postage, except those relating to
the cargo of the aircraft, and that he has delivered to the proper
foreign
port all mails placed on board his aircraft before its last clearance
from
the Philippines.
d. If
clearing without passengers, the aircraft will not carry upon departure
from any Philippine airport, any passenger.
.
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