REPUBLIC ACT NO. 7651 - AN
ACT TO REVITALIZE AND STRENGTHEN THE BUREAU OF CUSTOMS, AMENDING FOR
THE PURPOSE CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE
PHILIPPINES, AS AMENDED
Section 1. Section s 1210, 1301, 1801, 1802, 2301, 2313, 2503,
2601, and 3407 of the Tariff and Customs Code, as amended, are hereby
further amended to read as follows:
"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.
"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."
"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
"(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.
"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."
"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.
"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, Sec. 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 Sec. 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 Sec. 3602 of this Code."
"Sec. 2601. Property Subject to Sale. — Property in
customs custody shall be subject to sale under the conditions
hereinafter provided:
"a. Abandoned articles;
"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.
"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.
"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."
Sec. 2. Section 1803 of the Tariff and Customs
Code, as amended, is hereby repealed.
Sec. 3. The Secretary of Finance shall, upon the
recommendation of the Commissioner of Customs, promulgate the rules and
regulations necessary for the effective implementation of this
Act.
Sec. 4. Separability Clause. — If any part of this
Act should, for any reason be held to be invalid or unconstitutional,
the remaining parts thereof shall remain in full force and effect.
Sec. 5. Repealing Clause. — All laws, decrees,
executive orders, rules and regulations and other issuances
inconsistent with this Act are hereby repealed or amended accordingly.
Sec. 6. Effectivity Clause. — This Act shall take
effect after fifteen (15) days from the date of publication in the
Official Gazette or in at least two (2) national newspapers of general
circulation, whichever comes earlier.
Approved: June 4, 1993
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