PHILIPPINE JURISPRUDENCE US SUPREME COURT JURISPRUDENCE

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REPUBLIC ACTS

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TABLE OF CONTENTS OF THE REPUBLIC ACT NO. 1937

Book I
TARIFF LAW

TITLE I
IMPORT TARIFF

Sec. 101. Imported Articles Subject to Duty

Sec. 102. Prohibited Importations

Sec. 103. Abbreviations

Sec. 104. Rates of Import Duty

SCHEDULE I. - Live Animals; Animal Products:

Chapter 1. Live Animals

Chapter 2. Meat and Edible Meat Offals

Chapter 3. Fish Crustaceans and Mollusks

Chapter 4. Dairy Produce, Birds Eggs; Natural Honey; Other Edible Animal Products

Chapter 5. Raw Materials and Other Unmanufactured Products of Animal Originchanroblesvirtuallawlibrary

SCHEDULE II. - Plants and Vegetable Products:

Chapter 6. Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Chapter 7. Edible Vegetables and Certain Roots and Tubers

Chapter 8. Edible Fruits, Nuts and Fruit Peels

Chapter 9. Coffee, Tea, Mate and Spices

Chapter 10. Cereals

Chapter 11. Products of the Milling Industry; Malt and Starches; Gluten; Inulin

Chapter 12. Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruits; Industrial and Medicinal Plants; Straw and Fodder

Chapter 13. Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

Chapter 14. Vegetable Plaiting and Carving Materials, Other Vegetable Raw Materials and Unmanufactured Vegetable Productschanroblesvirtuallawlibrary

SCHEDULE III. - Animal and Vegetable Fats and Oils and Other Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes:

Chapter 15. Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxeschanroblesvirtuallawlibrary

SCHEDULE IV. - Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco:

Chapter 16. Preparations of Meat, Fish, Crustaceans and Mollusks

Chapter 17. Sugars and Sugar Confectionary

Chapter 18. Cocoa and Cocoa Preparations

Chapter 19. Preparations of Cereals, Flour or Starch; Bread and Pastry

Chapter 20. Preparations of Vegetables, Fruits or Other Parts of Plants

Chapter 21. Miscellaneous Edible Preparations

Chapter 22. Beverages, Spirits and Vinegar

Chapter 23. Residues and Waste from the Food Industries; Prepared Animal Fodder

Chapter 24. Tobaccochanroblesvirtuallawlibrary

SCHEDULE V. - Mineral Products:

Chapter 25. Salt; Sulphur; Earths, Stones and Non-Metallic Ores; Plastering Materials, Lime and Cement

Chapter 26. Metallic Ores, Slag and Ash

Chapter 27. Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxeschanroblesvirtuallawlibrary

SCHEDULE VI. - Products of the Chemical and Allied Industries:

Chapter 28. Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, or Radioactive Elements and of Isotopes

Chapter 29. Organic Chemicals

Chapter 30. Pharmaceutical Products

Chapter 31. Fertilizers

Chapter 32. Tanning and Dyeing Extracts; Tannins and Their Derivatives; Dyes, Colors, Paints and Varnishes; Putty, Fillers and Stoppings; Inks

Chapter 33. Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations

Chapter 34. Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modeling Pastes and Dental Waxes

Chapter 35. Albuminoidal Substances and Glues

Chapter 36. Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

Chapter 37. Photographic and Cinematographic Articles

Chapter 38. Miscellaneous Chemicals and Related Productschanroblesvirtuallawlibrary

SCHEDULE VII. - Artificial Resins and Plastic Materials, Cellulose Esters and Ethers and Articles thereof; Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles thereof:

Chapter 39. Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof

Chapter 40. Rubber, Synthetic Rubber, Rubber Substitutes (Factice), and Articles thereofchanroblesvirtuallawlibrary

SCHEDULE VIII. - Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Articles, Handbags and the Like; Articles of Gut (Other than Silkworm Gut):

Chapter 41. Raw Hides and Skins (Other than Furskins) and Leather

Chapter 42. Articles of Skin, Hide or Leather; Saddlery and Harness; Travel Articles, Handbags and the Like; Articles of Animal Gut (Other than Silkworm Gut)

Chapter 43. Furskins and Artificial Fur; Manufactures thereofchanroblesvirtuallawlibrary

SCHEDULE IX. - Wood and Articles thereof; Wood Charcoal; Cork and Articles thereof; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork:

Chapter 44. Wood and Articles thereof; Wood Charcoal

Chapter 45. Cork and Articles thereof

Chapter 46. Manufactures of Plaiting Materials; Basketware and Wickerworkchanroblesvirtuallawlibrary

SCHEDULE X. - Papermaking Material; Paper and Paperboard and Articles thereof:

Chapter 47. Papermaking Material

Chapter 48. Paper and Paperboard; Articles of Paper Pulp, of Paper or Paperboard

Chapter 49. Printed Books, Newspapers, Pictures and Other Products of the Printing or Graphic Industry; Manuscripts, Typescripts and Planschanroblesvirtuallawlibrary

SCHEDULE XI. - Textiles and Textile Articles:

Chapter 50. Silk and Waste Silk

Chapter 51. Continuous Synthetic and Artificial Textiles

Chapter 52. Metalized Textiles

Chapter 53. Wool and Other Animal Hair

Chapter 54. Flax and Ramie

Chapter 55. Cotton

Chapter 56. Discontinuous Synthetic and Artificial Textiles

Chapter 57. Other Vegetable Textile Materials; Yarn and Woven Fabric of Paper Yarn

Chapter 58. Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery

Chapter 59. Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use

Chapter 60. Knitted, and Crocheted Articles

Chapter 61. Articles of Apparel and Clothing Accessories of Textile Fabric, Other than knitted, or Crocheted Articles

Chapter 62. Other Made-up Textile Articles

Chapter 63. Old Clothing and Other Textile Articles; Rags; Remnantschanroblesvirtuallawlibrary

SCHEDULE XII. - Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding Crops and Parts thereof; Prepared Feathers and Articles Made therewith; Artificial Flowers; Articles of Human Hair; Fans.

Chapter 64. Footwear, Gaiters and the Like, and Parts thereof

Chapter 65. Headgear and Parts thereof

Chapter 66. Umbrellas, Sunshades, Walking Sticks, Whips, Riding Crops and Parts thereof

Chapter 67. Prepared Feathers and Down and Articles thereof; Artificial Flowers, Foliage or Fruits; Articles of Human Hair; Fanschanroblesvirtuallawlibrary

SCHEDULE XIII. - Articles of Stone, Plaster, Cement Asbestos, Mica and Similar Materials; Ceramic Products; Glass and Glassware:

Chapter 68. Articles of Stone, Plaster, Cement, Asbestos, Mica and Similar Materials

Chapter 69. Ceramic Products

Chapter 70. Glass and Glasswarechanroblesvirtuallawlibrary

SCHEDULE XIV. - Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewelry, Coins:

Chapter 71. Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewelry

Chapter 72. Coinschanroblesvirtuallawlibrary

SCHEDULE XV. - Base Metals and Articles of Base Metals:

Chapter 73. Iron and Steel and Articles thereof

Chapter 74. Copper and Articles thereof

Chapter 75. Nickel and Articles thereof

Chapter 76. Aluminum and Articles thereof

Chapter 77. Magnesium and Beryllium, and Articles thereof

Chapter 78. Lead and Articles thereof

Chapter 79. Zinc and Articles thereof

Chapter 80. Tin and Articles thereof

Chapter 81. Other Base Metals Employed in Metallurgy and Articles thereof

Chapter 82. Tools, Implements, Cutlery, Spoons and Forks of Base Metals; Parts thereof

Chapter 83. Miscellaneous Articles of Base Metalchanroblesvirtuallawlibrary

SCHEDULE XVI. - Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof:

Chapter 84. Boilers, Machinery and Mechanical Appliances; Parts thereof

Chapter 85. Electrical Machinery and Equipment; Parts thereofchanroblesvirtuallawlibrary

SCHEDULE XVII. - Vehicles, Aircraft, and Parts thereof; Vessels and Certain Associated Transport Equipment:

Chapter 86. Railway and Tramway Locomotives, Rolling Stock and Parts thereof; Railway and Tramway Track Fixtures and Fittings; Traffic Signaling Equipment of All kinds (Not Electrically Operated)

Chapter 87. Vehicles, Other Than Railway or Tramway Rolling Stock, and Parts thereof

Chapter 88. Aircraft and Parts thereof; Parachutes; Catapult and Other Similar Launching Gear; Ground Flying Trainers

Chapter 89. Ships, Boats and Floating Structureschanroblesvirtuallawlibrary

SCHEDULE XVIII. - Optical, Photographic, Cinematographic, Measuring, Calibrating Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments Sound Recorders and Reproducers; Parts thereof:

Chapter 90. Optical, Photographic, Cinematographic, Measuring, Calibrating, Precision, Medical and Surgical Instruments and Apparatus; Parts thereof

Chapter 91. Clocks and Watches and Parts thereof

Chapter 92. Musical Instruments; Sound Recorders and Reproducers; Parts and Accessories thereofchanroblesvirtuallawlibrary

SCHEDULE XIX. - Arms and Ammunition; Parts thereof:

Chapter 93. Arms and Ammunition; Parts thereofchanroblesvirtuallawlibrary

SCHEDULE XX. - Miscellaneous Manufactured Articles:

Chapter 94. Furniture and Parts thereof; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings

Chapter 95. Articles and Manufactures of Carving or Molding Materials

Chapter 96. Brooms, Brushes, Feather Dusters, Powder Puffs and Sieves

Chapter 97. Toys, Games and Sports Requisites; Parts thereof

Chapter 98. Miscellaneous Manufactured Articleschanroblesvirtuallawlibrary

SCHEDULE XXI. - Works of Art, Collectors' Pieces, and Antiques:

Chapter 99. Works of Art, Collectors' Pieces and Antiques

Sec. 105. Conditionally Free Importations

Sec. 106. Drawbacks

TITLE II
ADMINISTRATIVE PROVISIONS

PART 1. - Bases of Assessment of Duty

Sec. 201. Basis of Dutiable Value

Sec. 202. Bases of Dutiable Weight

Sec. 203. General Rules of Classification

Sec. 204. Rate of Exchange

Sec. 205. Effective Date of Rates of Import Duty

Sec. 206. Entry, or Withdrawal from Warehouse, or Consumption

Sec. 207. Revised Trade Agreement not Affectedchanroblesvirtuallawlibrary

PART 2. - Special Duties

Sec. 301. Dumping Duty

Sec. 302. Countervailing Duty

Sec. 303. Marking of Imported Articles and Containers

Sec. 304. Discrimination by Foreign Countrieschanroblesvirtuallawlibrary

PART 3. - Flexible Tariff

Sec. 401. Flexible Clause

Sec. 402. Promotion of Foreign Tradechanroblesvirtuallawlibrary

PART 4. - Tariff Commission

Sec. 501. Chief Officials of the Tariff Commission

Sec. 502. Qualifications

Sec. 503. Appointment and Compensation of Officials and Employees

Sec. 504. Official Seal

Sec. 505. Functions of the Commission

Sec. 506. Assistance to the President and Congress

Sec. 507. Reports of the Commission

Sec. 508. Access to Documents

Sec. 509. Sworn Statements

Sec. 510. Verified Statements

Sec. 511. Rules and Regulations of the Commission

Sec. 512. Appropriation

Sec. 513. Transitory Provision

BOOK II
CUSTOMS LAW

TITLE I
THE BUREAU OF CUSTOMS
chanroblesvirtuallawlibrary

PART 1. - Organization, Function and Jurisdiction of the Bureau

Sec. 601. Chief Official of the Bureau of Customs

Sec. 602. Functions of the Bureau

Sec. 603. Territorial Jurisdiction

Sec. 604. Jurisdiction over Premises Used for Customs Purposes

Sec. 605. Enforcement of Port Regulation of Bureau of Quarantine

Sec. 606. Power of the President to Subject Premises to Jurisdiction of Bureau of Customs

Sec. 607. Annual Report of Commissioner

Sec. 608. Commissioner to Make Rules and Regulationschanroblesvirtuallawlibrary

PART 2. - Collection Districts and Ports of Entry

Sec. 701. Collection Districts and Ports of Entry thereof

Sec. 702. Power of the President to Open and Close Subports

Sec. 703. Collector of Customs at Port of Entry

Sec. 704. Seal of Collector of Customs

Sec. 705. Authority of Assistant or Deputy Collectors of Customs

Sec. 706. Appointment of Special Deputies with Limited Powers

Sec. 707. Succession of Assistant or Deputy Collector to Position of Acting Collector

Sec. 708. Designation of Official as Customs Inspector

Sec. 709. Authority of Collector to Remit Duties

Sec. 710. Records to Be Kept by Customs Officials

Sec. 711. Port Regulation

Sec. 712. Reports of Collector to Commissioner

TITLE II
REGISTRATION OF VESSELS, COASTWISE TRADE AND LICENSING OF MARINE OFFICERS

PART 1
Registration and Inspection of Vessels, and Licensing of Marine Officers

Sec. 801. Registration and Documentation of Vessels

Sec. 802. Vessels Required to Be Registered

Sec. 803. Where Registration to Be Effected

Sec. 804. Data to Be Noted in Register of Vessels

Sec. 805. Record of Documents Affecting Title

Sec. 806. Certificate of Philippine Registry

Sec. 807. When Control is Deemed Not Held by Citizens of the Philippines

Sec. 808. Certificate of Ownership

Sec. 809. Form and Contents of Certificate of Philippine Registry

Sec. 810. Privileges Conferred by Certificate of Philippine Registry

Sec. 811. Investigation into Character of Vessel

Sec. 812. License of Yachts Exclusively for Pleasure

Sec. 813. Violation by Master or Owner

Sec. 814. Identification of Yachts and Owners

Sec. 815. Report of Accident to Vessel

Sec. 816. Application of Shipping Laws to Government Boats

Sec. 817. Revocation of Certificate

Sec. 818. Inspection of Hulls, Boilers and Other Constructional Features

Sec. 819. Inspection Certificate

Sec. 820. Sanitary Inspection

Sec. 821. Fire-Fighting Apparatus and Life-Saving Equipment

Sec. 822. Certification of Applicant for Marine Officer

Sec. 823. Issuance of Certificate

Sec. 824. Form of Certificate

Sec. 825. Physical Examination of Holders of Certificate

Sec. 826. Reinstatements

Sec. 827. Marine Investigation and Suspension or Revocation of Marine Certificate

Sec. 828. Fees for Issuance of Certificates

Sec. 829. Citizenship Personnel on Board Vessels

Sec. 830. Complement of Watch and Engine-Room Officers on Philippine Vessels

Sec. 831. Waters on which Patron may Navigatechanroblesvirtuallawlibrary

PART 2. - Coastwise Trade

Sec. 901. Ports Open to Coastwise Trade

Sec. 902. Vessels Eligible for Coastwise Trade

Sec. 903. License for Coastwise Trade

Sec. 904. Philippine Coastwise Emblem

Sec. 905. Transportation of Passengers and Articles between Philippine Ports

Sec. 906. Requirement of Manifest in Coastwise Trade

Sec. 907. Manifests Required upon Departure from Port of Entry

Sec. 908. Manifests Required Prior to Unlading at Port of Entry

Sec. 909. Departure of Vessel upon General Manifest

Sec. 910. Bay and River License

Sec. 911. Vessels Eligible for Bay and River License

Sec. 912. Exemption of Certain Craft from Requirement of Bay and River License

Sec. 913. Revocation of License

TITLE III
VESSELS AND AIRCRAFT IN FOREIGN TRADE

PART 1. - Entrance and Clearance of Vessels

Sec. 1001. Ports Open to Vessels Engaged in Foreign Trade - Duty of Vessel to Make Entry

Sec. 1002. Control of Customs Official over Boarding or Leaving of Incoming Vessel and over Other Vessels Approaching the Former

Sec. 1003. Quarantine Certificate for Incoming Vessel

Sec. 1004. Documents to be Produced by Master upon Entry of Vessel

Sec. 1005. Manifest Required of Vessel from Foreign Port

Sec. 1006. Translation of Manifest

Sec. 1007. Manifests for Auditor and Collector - Papers to be Deposited with Consul

Sec. 1008. Transit Cargo

Sec. 1009. Clearance of Foreign Vessels to and from Coastwise Ports

Sec. 1010. Requirement as to Delivery of Mail

Sec. 1011. Production of Philippine Crew

Sec. 1012. Record of Arrival and Entry of Vessels

Sec. 1013. Arrest of Vessel Departing before Entry Made

Sec. 1014. Discharge of Ballast

Sec. 1015. Time for Unlading of Cargo

Sec. 1016. Entrance of Vessel Through Necessity

Sec. 1017. Unlading of Vessel in Port From Necessity

Sec. 1018. Entry and Clearance of Vessels of a Foreign Government

Sec. 1019. Clearance of Vessel for Foreign Port

Sec. 1020. Detention of Warlike Vessel Containing Arms and Munitions

Sec. 1021. Manifest of Export Cargo to be Delivered to Auditor

Sec. 1022. Oath of Master of Departing Vessel

Sec. 1023. Extension of Time for Clearance

Sec. 1024. Necessity of Tax Clearance

Sec. 1025. Export Product to Conform to Standard Gradeschanroblesvirtuallawlibrary

PART 2. - Entrance and Clearance of Aircraft in Foreign Trade

Sec. 1101. Designation of Airports of Entry

Sec. 1102. Notice of Arrival

Sec. 1103. Landing at International Airports of Entry

Sec. 1104. Report of Arrival

Sec. 1105. Documents Required to be Presented in Making Entry

Sec. 1106. Manifest for Auditor General

Sec. 1107. Delivery of Mails

Sec. 1108. Imported Cargoes - Inspection: Payment of Duty

Sec. 1109. Bonding of Carrier Transporting Articles in Bond

Sec. 1110. Manifest for Transit Cargo

Sec. 1111. Clearance for Foreign Ports

Sec. 1112. Oath of Person in Charge of Departing Aircraft

TITLE IV
ASCERTAINMENT, COLLECTION AND RECOVERY OF IMPORT DUTY

PART 1. - Importation in General

Sec. 1201. Articles to be Imported Only Through Customhouse

Sec. 1202. When Importation Begins and Deemed Terminated

Sec. 1203. Owner of Imported Articles

Sec. 1204. Liability of Importer for Duties

Sec. 1205. Importations by the Government

Sec. 1206. Jurisdiction of Collector Over Importation of Articles

Sec. 1207. Jurisdiction of Collector Over Articles of Prohibited Importation

Sec. 1208. Imported Articles to be Received in General Order Stores

Sec. 1209. Limit of Period for Discharge

Sec. 1210. Disposition of Imported Articles Remaining on Vessel After Time for Unlading

Sec. 1211. Handling of Articles on Which Duty has Not Been Paid

Sec. 1212. Government Plan for Handling Imported Articles

Sec. 1213. Receiving, Handling, Custody and Delivery of Articleschanroblesvirtuallawlibrary

PART 2. - Entry at Customhouse

Sec. 1301. Persons Authorized to Make Import Entry

Sec. 1302. Import Entries

Sec. 1303. Entry of Articles in Part for Consumption and in Part for Warehousing

Sec. 1304. Declaration of the Import Entry

Sec. 1305. By Whom to Be Signed

Sec. 1306. Form and Contents of Import Entry

Sec. 1307. Description of Articles

Sec. 1308. Invoice - Contents Of

Sec. 1309. Certification of Invoice

Sec. 1310. Invoice to Accompany Every Importation Over P500 in Export Value

Sec. 1311. Fraudulent Invoice Report

Sec. 1312. Bond for Subsequent Production of Invoice

Sec. 1313. Information Furnished Prior to Entry

Sec. 1314. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft

Sec. 1315. Derelicts and Articles From Abandoned Wreckschanroblesvirtuallawlibrary

PART 3. - Examination, Classification and Appraisal of Imported Articles

Sec. 1401. Designation of Packages to be Examined

Sec. 1402. Ascertainment of Weight and Quantity

Sec. 1403. Return of Examining Official

Sec. 1404. Duties of Appraisers

Sec. 1405. Proceedings and Report of Appraisers

Sec. 1406. Appraisers' Samples

Sec. 1407. Readjustment of Appraisal, Classification or Return

Sec. 1408. Assessment of Duty on Less Than Entered Value

Sec. 1409. Employment and Compensation of Persons to Assist in Appraisal or Classification of Articleschanroblesvirtuallawlibrary

PART 4. - Delivery of Articles

Sec. 1501. Delivery of Articles to Holder of Bill of Lading

Sec. 1502. Delivery of Articles Without Production of Bill of Lading

Sec. 1503. Bond Upon Delivery of Unexamined Packages

Sec. 1504. Delivery Upon Order of Importer

Sec. 1505. Withholding Delivery Pending Satisfaction of Lien

Sec. 1506. Customs Expenses Constituting Charge on Articles

Sec. 1507. Fine As Charge on Articleschanroblesvirtuallawlibrary

PART 5. - Liquidation of Duties

Sec. 1601. Liquidation and Record of Entries

Sec. 1602. Tentative Liquidation

Sec. 1603. Finality of Liquidation

Sec. 1604. Treatment of Fractions in the Liquidationchanroblesvirtuallawlibrary

PART 6. - Abatements and Refunds

Sec. 1701. Abatement for Damage Incurred During Voyage

Sec. 1702. Abatement or Refund of Duty on Missing Package

Sec. 1703. Abatement or Refund for Deficiency in Contents of Package

Sec. 1704. Abatement or Refund of Duties on Articles Lost or Destroyed After Arrival

Sec. 1705. Abatement of Duty on Dead or Injured Animals

Sec. 1706. Investigation Required in Case of Abatements and Refunds

Sec. 1707. Correction of Errors - Refund of Excess Payments

Sec. 1708. Claim for Refund and Mode of Paymentchanroblesvirtuallawlibrary

PART 7. - Abandonment of Imported Articles

Sec. 1801. Abandonment, Kinds and Effect of

Sec. 1802. Abandonment of Imported Articles

Sec. 1803. Right to Reclaim Article

TITLE V
WAREHOUSING OF IMPORTED ARTICLES
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PART 1. - Warehousing in General

Sec. 1901. Establishment and Supervision of Warehouses

Sec. 1902. Responsibility of Government

Sec. 1903. Bonded Warehouses

Sec. 1904. Warehousing Bond

Sec. 1905. Discontinuance of Warehouses

Sec. 1906. Entry of Articles for Warehousing

Sec. 1907. Withdrawal of Articles From Bonded Warehouse

Sec. 1908. Limit to Period of Storage in Bonded Warehouse

Sec. 1909. Charges of Storage in Bonded Warehouseschanroblesvirtuallawlibrary

PART 2. - Bonded Manufacturing and Smelting Warehouses

Sec. 2001. Establishment of Bonded Manufacturing Warehouses

Sec. 2002. Exemption from Duty

Sec. 2003. Procedure for Withdrawal

Sec. 2004. Verification by the Commissioner

Sec. 2005. Bonded Smelting Warehouseschanroblesvirtuallawlibrary

PART 3. - Transportation in Bond

Sec. 2101. Entry for Immediate Transportation

Sec. 2102. Bonding of Carrier Transporting Articles in Bond

Sec. 2103. Exportation Under Bond

TITLE VI
ADMINISTRATIVE AND JUDICIAL PROCEEDINGS

PART 1. - Search, Seizure and Arrest

Sec. 2201. Obstruction of Customs Premises

Sec. 2202. Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling

Sec. 2203. Persons Having Police Authority

Sec. 2204. Place Where Authority May be Exercised

Sec. 2205. Exercise of Power of Seizure and Arrest

Sec. 2206. Duty of Officer or Official to Disclose Official Character

Sec. 2207. Authority to Require Assistance

Sec. 2208. Right of Police Officer to Enter Inclosure

Sec. 2209. Search of Dwelling House

Sec. 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein

Sec. 2211. Right to Search Vehicles, Beasts and Persons

Sec. 2212. Search of Persons Arriving from Foreign Countrieschanroblesvirtuallawlibrary

PART 2. - Administrative Proceedings

Sec. 2301. Warrant for Detention of Property - Bond

Sec. 2302. Report of Seizure to Commissioner and Auditor

Sec. 2303. Notification to Owner or Importer

Sec. 2304. Notification to Unknown Owner

Sec. 2305. Description, Appraisal and Classification of Seized Property

Sec. 2306. Proceedings in Case of Property Belonging to Unknown Parties

Sec. 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property

Sec. 2308. Protest and Payment Upon Protest in Civil Matters

Sec. 2309. Protest Exclusive Remedy in Protestable Case

Sec. 2310. Form and Scope of Protest

Sec. 2311. Samples to be Furnished by Protesting Parties

Sec. 2312. Decision or Action by Collector in Protest and Seizure Cases

Sec. 2313. Review by Commissioner

Sec. 2314. Notice of Decision of Commissioner

Sec. 2315. Supervisory Authority of Commissioner and of Department Head in Certain Caseschanroblesvirtuallawlibrary

PART 3. - Judicial Proceedings

Sec. 2401. Supervision and Control Over Judicial Proceedings

Sec. 2402. Review by Court of Tax Appealschanroblesvirtuallawlibrary

PART 4. - Surcharges, Fines and Forfeitures

Sec. 2501. Failure to Pay Liquidated Charges

Sec. 2502. Failure to Supply Invoice

Sec. 2503. Undervaluation and Misdeclaration in Entry

Sec. 2504. Failure or Refusal of Party to Give Evidence or Submit Documents for Examination

Sec. 2505. Failure to Declare Baggage

Sec. 2506. Breach of Bond

Sec. 2507. Unlawful Navigation of Unregistered Vessels

Sec. 2508. Vessel Engaging in Coast Trade Without License

Sec. 2509. Vessel Navigating Without Complement of Officers

Sec. 2510. Vessel Engaging in Bay and River business without License

Sec. 2511. Failure to Produce Members of Crew

Sec. 2512. Injury to Buoys and Beacons

Sec. 2513. Vessel or Aircraft Departing Before Entry Made

Sec. 2514. Obstruction to Boarding Official

Sec. 2515. Unlawful Boarding or Leaving of Vessel or Aircraft

Sec. 2516. Failure to Deliver or Receive Mail

Sec. 2517. Unlading of Cargo Before Arrival at Port of Destination

Sec. 2518. Unlading of Cargo at Improper Time or Place After Arrival

Sec. 2519. Failure to Exhibit or Deposit Documents

Sec. 2520. Bringing of Unmanifested Arms, Explosives or War Equipment

Sec. 2521. Failure to Supply Requisite Manifests

Sec. 2522. Disappearance of Manifested Article

Sec. 2523. Discrepancy Between Actual and Declared Weight of Manifested Article

Sec. 2524. Delivery of Cargo Not Agreeing With Master's or Pilot's in Command Report

Sec. 2525. Breaking of Seal Placed by Customs Official

Sec. 2526. Breaking of Lock or Fastening Placed by Customs Official

Sec. 2527. Disappearance of Trunk or Package Specially Noted by Customs Official

Sec. 2528. False Statement of Vessel's or Aircraft's Destination

Sec. 2529. Miscellaneous Offenses

Sec. 2530. Property Subject to Forfeiture Under Tariff and Customs Laws

Sec. 2531. Conditions Affecting Forfeiture of Article

Sec. 2532. Enforcement of Administrative Fines and Forfeitures

Sec. 2533. Seizure of Vessel or Aircraft for Delinquency of Owner or Officerchanroblesvirtuallawlibrary

PART 5. - Disposition of Property in Customs Custody

Sec. 2601. Property Subject to Sale

Sec. 2602. Place of Sale or Other Disposition of Property

Sec. 2603. Mode of Sale

Sec. 2604. Disqualification to Participate in Auction Sale

Sec. 2605. Disposition of Proceeds

Sec. 2606. Disposition of Surplus

Sec. 2607. Disposition of Article Liable to Deterioration

Sec. 2608. Disposition of Articles Unfit for Use or Sale or Injurious to Public Health

Sec. 2609. Disposition of Contraband

Sec. 2610. Disposition of Unsold Articles for Want of Bidders

Sec. 2611. Disposition of Dangerous Explosives

TITLE VII
FEES AND CHARGES COLLECTIBLE BY THE BUREAU OF CUSTOMS

PART 1. - Harbor Fees

Sec. 2701. Definition

Sec. 2702. Schedule of Rates

Sec. 2703. Exemptionchanroblesvirtuallawlibrary

PART 2. - Wharfage Due

Sec. 2801. Definition

Sec. 2802. Schedule of Dueschanroblesvirtuallawlibrary

PART 3. - Berthing Charge

Sec. 2901. Definition

Sec. 2902. Ports with Cargo Sheds

Sec. 2903. Ports without Cargo Sheds

Sec. 2904. Exemptions

Sec. 2905. Non-Cargo Vessels

Sec. 2906. Vessels in the Philippine Coastwise Trade - Ports with Cargo Sheds

Sec. 2907. Same - Ports without Cargo Sheds

Sec. 2908. Vessels in Bay and River Tradechanroblesvirtuallawlibrary

PART 4. - Storage Charge

Sec. 3001. Definition

Sec. 3002. At the Port of Manila

Sec. 3003. At the Ports of Cebu, Iloilo, Zamboanga, Davao, Jolo, Tabaco, Legaspi, Jose Panganiban, Aparri, Tacloban, San Fernando and Cagayan de Oro

Sec. 3004. At All Ports of Entry

Sec. 3005. General Provisionschanroblesvirtuallawlibrary

PART 5. - Arrastre Charge

Sec. 3101. Definition

Sec. 3102. At the Port of Manila

Sec. 3103. At the Port of Cebu

Sec. 3104. At the Port of Zamboanga

Sec. 3105. At the Port of Davao

Sec. 3106. At the Port of Iloilo

Sec. 3107. In All Other Ports

Sec. 3108. General Provisionschanroblesvirtuallawlibrary

PART 6. - Tonnage Dues

Sec. 3201. Definition

Sec. 3202. Vessels Engaged in Foreign Trade

Sec. 3203. Vessels Exempt from Tonnage Dues

Sec. 3204. Pilotage Servicechanroblesvirtuallawlibrary

PART 7. - Other Fees and Charges

Sec. 3301. Other Fees and Charges

Sec. 3302. Other Charges

Sec. 3303. Effect of Failure to Affix Stamps Upon Document

TITLE VIII
GENERAL PROVISIONS

PART 1. - Customs Brokers

Sec. 3401. Qualifications of Applicants for Customs Broker's Certificate

Sec. 3402. Examination by the Board of Examiners for Customs Brokers

Sec. 3403. The Board of Examiners

Sec. 3404. Compensation of Members of the Board

Sec. 3405. Fees

Sec. 3406. Requisites

Sec. 3407. Issuance, Revocation and Suspension of Certificate

Sec. 3408. Roster of Customs Brokers

Sec. 3409. Rules and Regulations by the Commissioner of Civil Servicechanroblesvirtuallawlibrary

PART 2. - Miscellaneous Provisions

Sec. 3501. Duty of Collector to Report Rulings to Commissioner

Sec. 3502. Application of Established Ruling or Decision

Sec. 3503. Authority of Official to Administer Oaths and Take Testimony

Sec. 3504. General Bonds

Sec. 3505. Supervision over Attorney-in-Fact

Sec. 3506. Assignment of Customs Employees to Overtime Work

Sec. 3507. Exclusive License for Landing of Passengers and Baggage

Sec. 3508. Bond to be Given

Sec. 3509. Supervision by Commissioner Over Execution of Contract

Sec. 3510. Reduction of Testimony to Writing

Sec. 3511. Collector Not Liable in Respect of Ruling in Customs Cases

Sec. 3512. Interest Prohibited to be Held by Customs Employees

Sec. 3513. Reward for Information or Discovery Concerning Fraud Upon Customs Revenue

Sec. 3514. Words and Phrases Definedchanroblesvirtuallawlibrary

PART 3. - Penal Provisions

Sec. 3601. Unlawful Importation

Sec. 3602. Various Fraudulent Practices Against Customs Revenue

Sec. 3603. Failure to Report Fraud

Sec. 3604. Statutory Offense of Officials and Employees

Sec. 3605. Concealment of Destruction of Evidence of Fraud

Sec. 3606. Breaking of Seal on Car or Conveyance by Land, Sea or Air

Sec. 3607. Alteration of Marks on Any Package of Warehoused Articles

Sec. 3608. Fraudulent Opening or Entering of Warehouse

Sec. 3609. Fraudulent Removal of Concealment of Warehoused Articles

Sec. 3610. Violation of Tariff and Customs Laws and Regulations in General

FINAL PROVISIONS

Sec. 3701. Repealing Clause

Sec. 3702. Transitory Provisions

Sec. 3703. Separability Clause

Sec. 3704. Effectivity Date

Sec. 3705. Functions Temporarily Performed by the Bureau of Customs