"Sec.
1210. Disposition of Imported
Articles Remaining on Vessel after Time for Unloading. — Imported
articles
remaining on board any vessel after the expiration of the said period
for
discharge, and not reported for transshipment to another port, may be
unladen
by the customs authorities and stored at the vessel's expense.
chanrobles virtuallaw libraryred"Unless
prevented by causes beyond the vessel's control, such as port
congestion,
strikes, riots or civil commotions, failures of vessel's gear, bad
weather,
and similar causes, articles so stored shall be entered within thirty
(30)
days, which shall not be extendible, from the date of discharge of the
last package from the vessel or aircraft and shall be claimed within
fifteen
(15) days, which shall not likewise be extendible from the date of
posting
of the notice to claim in conspicuous places in the Bureau of
Customs. If
not entered or not claimed, it shall be disposed of in accordance with
the provisions of this Code."
"Sec.
1301. Persons Authorized to Make
Import Entry. — Imported articles must be entered in the customhouse at
the port of entry within thirty (30) days, which shall not be
extendible,
from the date of discharge of the last package from the vessel or
aircraft
either (a) by the importer, being holder of the bill of lading, (b) by
a duly licensed customs broker acting under authority from a holder of
the bill or (c) by a person duly empowered to act as agent or
attorney-in-fact
for each holder: Provided, That where the entry is filed by a
party
other than the importer, said importer shall himself be required to
declare
under oath and under the penalties of falsification or perjury that the
declarations and statements contained in the entry are true and
correct: Provided,
further, That such statements under oath shall constitute prima
facie
evidence of knowledge and consent of the importer of violations against
applicable provisions of this Code when the importation is found to be
unlawful."chan
robles virtual law
"Sec.
1801. Abandonment, Kinds and
Effects of . — An imported article is deemed abandoned under any of the
following circumstances:
"(a) When
the owner, importer or consignee of the imported article expressly
signifies
in writing to the Collector of Customs his intentions to abandon;
or chanrobles virtuallaw libraryred"(b) When
the owner, importer, consignee or interested party after due notice,
fails
to file an entry within thirty (30) days, which shall not be
extendible,
from the date of discharge of the last package from the vessel or
aircraft,
or having filed such entry, fails to claim his importation within
fifteen
(15) days which shall not likewise be extendible, from the date of
posting
of the notice to claim such importation.chanrobles virtual law library
"Any
person who abandons an article or who fails to claim his importation as
provided for in the preceding paragraph shall be deemed to have
renounced
all his interests and property rights therein." chanrobles virtuallaw libraryred"Sec.
1802. Abandonment of Imported
Articles. — An abandoned article shall ipso facto be deemed the
property
of the Government and shall be disposed of in accordance with the
provisions
of this Code.chanrobles virtuallaw libraryred
"Nothing
in this section shall be construed as relieving the owner or importer
from
any criminal liability which may arise from any violation of law
committed
in connection with the importation of the abandoned article.
"Any
official or employee of the Bureau of Customs or of other government
agencies
who, having knowledge of the existence of an abandoned article or
having
control or custody of such abandoned article, fails to report to the
Collector
within twenty-four (24) hours from the time the article is deemed
abandoned,
shall be punished with the penalties prescribed in Paragraph 1, Section
3604 of this Code."
"Sec.
2301. Warrant for Detention of
Property-Cash Bond. — Upon making any seizure, the Collector shall
issue
a warrant for the detention of the property; and if the owner or
importer
desires to secure the release of the property for legitimate use, the
Collector
shall, with the approval of the Commissioner of Customs, surrender it
upon
the filing of a cash bond, in an amount to be fixed by him, conditioned
upon the payment of the appraised value of the article and/or any fine,
expenses and costs which may be adjudged in the case: Provided,
That such importation shall not be released under any bond when there
is
a prima facie evidence of fraud in the importation of article: Provided,
further, That articles the importation of which is prohibited by
law
shall not be released under any circumstance whatsoever: Provided,
finally,
That nothing in this section shall be construed as relieving the owner
or importer from any criminal liability which may arise from any
violation
of law committed in connection with the importation of the article."
"Sec.
2313. Review by Commissioner.
— The person aggrieved by the decision or action of the Collector in
any
matter presented upon protest or by his action in any case of seizure
may,
within fifteen (15) days after notification in writing by the Collector
of his action or decision, file a written notice to the Collector with
a copy furnished to the Commissioner of his intention to appeal the
action
or decision of the Collector to the Commissioner. Thereupon
the Collector shall forthwith transmit all the records of the
proceedings
to the Commissioner, who shall approve, modify or reverse the action or
decision of the Collector and take such steps and make such orders as
may
be necessary to give effect to his decision: Provided, That
when
an appeal is filed beyond the period herein prescribed, the same shall
be deemed dismissed.
"If
in any seizure proceedings, the Collector renders a decision adverse to
the Government, such decision shall be automatically reviewed by the
Commissioner
and the records of the case elevated within five (5) days from the
promulgation
of the decision of the Collector. The
Commissioner shall render a decision of the automatic appeal within
thirty
(30) days from receipt of the records of the case. If
the Collector's decision is reversed by the Commissioner, the decision
of the Commissioner shall be final and executory. However,
if the Collector's decision is affirmed, or if within thirty (30) days
from receipt of the records of the case by the Commissioner no decision
is rendered or the decision involves imported articles whose published
value is Five million pesos (P5,000,000) or more, such decision shall
be
deemed automatically appealed to the Secretary of Finance and the
records
of the proceedings shall be elevated within five (5) days from the
promulgation
of the decision of the Commissioner or of the Collector under appeal,
as
the case may be: Provided, further, That if the decision of the
Commissioner
or of the Collector under appeal, as the case may be, is affirmed by
the
Secretary of Finance, or if within thirty (30) days from receipt of the
records of the proceedings by the Secretary of Finance, no decision is
rendered, the decision of the Secretary of Finance, or of the
Commissioner,
or of the Collector under appeal, as the case may be, shall become
final
and executory.
"In
any seizure proceeding, the release of imported articles shall not be
allowed
unless and until a decision of the Collector has been confirmed in
writing
by the Commissioner of Customs."
"Sec.
2503. Undervaluation, Misclassification
and Misdeclaration in Entry. — When the dutiable value of the imported
articles shall be so declared and entered that the duties, based on the
declaration of the importer on the face of the entry, would be less by
ten percent (10%) than should be legally collected, or when the
imported
articles shall be so described and entered that the duties based on the
importer's description on the face of the entry would be less by ten
percent
(10%) than should be legally collected based on the tariff
classification,
or when the dutiable weight, measurement or quantity of imported
articles
is found upon examination to exceed by ten percent (10%) or more than
the
entered weight, measurement or quantity, a surcharge shall be collected
from the importer in an amount of not less than the difference between
the full duty and the estimated duty based upon the declaration of the
importer, nor more than twice of such difference: Provided,
That
an undervaluation, misdeclaration in weight, measurement or quantity of
more than thirty percent (30%) between the value, weight, measurement,
or quantity declared in the entry, and the actual value, weight,
quantity,
or measurement shall constitute a prima facie evidence of
fraud
penalized under Section 2530 of this Code: Provided, further,
That
any misdeclared or undeclared imported articles/items found upon
examination
shall ipso facto be forfeited in favor of the Government to be disposed
of pursuant to the provisions of this Code.
"When
the undervaluation, misdescription, misclassification or misdeclaration
in the import entry is intentional, the importer shall be subject to
the
penal provision under Section 3602 of this Code." chanrobles virtuallaw libraryred
"Sec.
2601. Property Subject to Sale.
— Property in customs custody shall be subject to sale under the
conditions
hereinafter provided:
"a. Abandoned
articles; chanrobles virtuallaw libraryred"b. Articles
entered under warehousing entry not withdrawn nor the duties and taxes
paid thereon within the period prescribed under Section 1908 of this
Code;
"c. Seized
property, other than contraband, after liability to sale shall have
been
established by proper administrative or judicial proceedings in
conformity
with the provisions of this Code; and
"d. Any
article subject to valid lien for customs duties, taxes or other
charges
collectible by the Bureau of Customs, after the expiration of the
period
allowed for the satisfaction of the same."
"Sec.
3407. Issuance, Revocation and
Suspension of Certificate. — A candidate who has passed the customs
brokers'
examination shall be entitled to the issuance of a certificate as a
customs
broker: Provided, That (1) person who qualified as customs broker in
accordance
with customs regulations existing before the adoption of this Code; (2)
Commissioner of Customs who has acted as ex officio Chairman of the
Board
of Examiners for Customs Brokers and the Tariff Commissioner of Customs
who have served as such in any of the collection districts for a period
of at least five (5) years, who desire to have a certificate issued to
them may apply for the issuance of such certificate, upon payment of
the
fees required under paragraph (b) of Section Thirty-four hundred and
five
of this Code.chanrobles virtual law library chanrobles virtuallaw libraryred"A
customs broker's certificate shall show, among other things, the full
name
of the registrant, shall have a serial number and shall be signed by
all
the members of the Board of the Commissioner of Civil Service, and
shall
bear the official seal of the Board.chanrobles virtual law library
"A
complaint for the suspension or revocation of the certificate of a
customs
broker shall be filed with the Board of Examiners for Customs Brokers
which
shall investigate the case and shall submit its findings and
recommendations
to the Commissioner of Civil Service and shall immediately furnish the
respondent customs broker with a copy of his decision.
"Any
person who files an entry or facilitates the processing or release of
any
shipment shall be liable for smuggling if the ostensible owner,
importer,
or consignee and/or the ostensible given address of the owner,
importer,
or consignee is fictitious and the shipment is found to be
unlawful. If
the violator is a customs broker, his license shall also be revoked by
the Commissioner of Customs."