ChanRobles Virtual law Library
PHILIPPINE LAWS, STATUTES & CODES
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Republic Acts :
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 CUSTOMSchanroblesvirtuallawlibrary
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 ARTICLESchanroblesvirtuallawlibrary
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