REPUBLIC ACT NO. 7650 - AN
ACT REPEALING SECTION 1404 AND AMENDING SECTIONS 1401 AND 1403 OF THE
TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, RELATIVE TO THE
PHYSICAL EXAMINATION OF IMPORTED ARTICLES
Section 1. Section 1401 of the Tariff and Customs Code of the
Philippines as amended, is hereby further amended to read as follows:
"Sec. 1401. Conditions for Examination. — For the
protection of government revenue and public interest and to prevent the
entry into the country of smuggled or contraband goods, the
Commissioner shall, in consultation with the Oversight Committee and
subject to the approval of the Secretary of Finance, promulgate the
rules and regulations that shall prescribe the procedure in accordance
with which examination shall be undertaken on the importation and the
required quantity or percentage thereof: provided, that the imported
articles shall in any case be subject to the regular physical
examination when:
"(1) The government surveyor's seal on the container
has been tampered with or broken or the container shows signs of having
been opened or having its identity changed;
"(2) The container is leaking or damaged;
"(3) The number, weight and nature of packages
indicated in the customs entry declaration and supporting documents
differ from that in the manifest;
"(4) The shipment is covered by alert/hold orders
issued pursuant to existing orders;
"(5) The importer disagrees with the findings as
contained in the government surveyor's report; or
"(6) The articles are imported through air freight
where the Commissioner or Collector has knowledge that there is a
variance between the declared and true quantity, measurement, weight,
and tariff classification."
Sec. 2. Section 1403 of the Tariff and Customs
Code of the Philippines, as amended, is hereby further amended to read
as follows:
"Sec. 1403. Duties of Customs Officer Tasked to
Examine, Classify, and Appraise Imported Articles. — The customs
officer tasked to examine, classify, and appraise imported articles
shall determine whether the packages designated for examination and
their contents are in accordance with the declaration in the entry,
invoice and other pertinent documents and shall make return in such a
manner as to indicate whether the articles have been truly and
correctly declared in the entry as regard their quantity, measurement,
weight, and tariff classification and not imported contrary to law. He
shall submit samples to the laboratory for analysis when feasible to do
so and when such analysis is necessary for the proper classification,
appraisal, and/or admission into the Philippines of imported
articles.
"Likewise, the customs officer shall determine the unit of quantity in
which they are usually bought and sold and appraise the imported
articles in accordance with Sec. 201 of this Code.
"Failure on the part of the customs officer to comply with his duties
shall subject him to the penalties prescribed under Sec. 3604 of
this Code."
Sec. 3. An Oversight Committee is hereby created
which shall be composed of the Chairmen of the Committees on Ways and
Means of the Senate and of the House of Representatives and four (4)
additional members from each House to be designated by the Senate
President and the Speaker of the House of Representatives,
respectively.
The Oversight Committee shall monitor and ensure the proper
implementation of this Act.
Sec. 4. Nothing in the preceding section shall
authorize the removal of any examiner and appraiser whose functions are
merged under the position of customs officer.
Sec. 5. Section 1404 of the Tariff and Customs
Code of the Philippines, as amended, is hereby repealed.
Sec. 6. The Secretary of Finance shall, upon the
recommendation of the Commissioner of Customs, promulgate the necessary
rules and regulations for the effective implementation of this
Act.
Sec. 7. All laws, decrees, orders, rules and
regulations, and other issuances inconsistent with this Act are hereby
repealed or modified accordingly.
Sec. 8. This Act shall take effect upon its
approval.
Approved: April 6, 1993
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