FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
SENATE 
S. B. No. 2123 
Introduced by Senator FRANCIS G. ESCUDERO 
EXPLANATORY NOTE 
This piece of legislation principally seeks to address the perennial problem of 
smuggling in the Bureau of Customs (BOC) by amending the pertinent provisions 
of the Tariff and Customs Code or Presidential Decree No. 1464. 
This bill prescribes a new set of stringent requirements for surety companies 
and bonded warehouses doing business in the BOC. Surety companies are given the 
threshold amount of 30% of the total due and demandable bonds as the minimum 
liability in the BOC with which it can no longer issue bonds in favor of the BOC and 
be subjected to cancellation of its permit or license. 
In the case of bonded warehouses entities and locators, which include even 
those operating under the charter of the Philippine Economic Zone Authority 
(PEZA), the Subic Bay Metropolitan Authority (SBMA), and other freeports and 
ecozones, their paid-up capital and net assets are to be made equivalent to the value 
of goods of unliqUidated entries stored in their respective warehouses. 
Customs officials tasked to examine and appraised the value of goods is to 
be mandated to certify such under oath. Moreover, a valuation library, updated at 
all times, is to be used as reference and basis for examination and appraisal. 
Lastly, smuggling is made a graver offense in this proposed legislation by 
applying graduated penalties depending on the form of smuggling committed and 
the value of the goods concerned. It provides as maximum the penalty of life 
imprisonment for smuggling if the value of the goods unlawfully imported exceeds 
Phpl,OOO,OOO.OO. 
In the light of the foregoing, and if only to establish an effective system of 
addressing smuggling and corruption in the BOC, immediate passage of this bill is 
Sincerely sought. 
~ 
FRANCIS G. ESCUDERO 


FIFTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
SENATE 
S. B. NO. 
2123 
Introduced by Senator FRANCIS G. ESCUDERO 
AN ACT 
AMENDING 
CERTAIN 
PROVISIONS 
OF 
PRESIDENTIAL 
DECREE 
NO. 
1464, 
OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, 
AS AMENDED 
Be it enacted by the Senate and ·the House of Representatives of the Philippines in Congress 
assembled. 
1 
SECTION 1. Short Title. - This Act shall be known and cited as the "Anti-Smuggling 
2 Act of 2010." 
3 
SEC. 2. Section 201, Title II, Part 1 of the Tariff and Customs Code of the 
4 Philippines, as amended, is hereby further amended to read as follows: 
5 
"Sec. 201. Basis of Dutiable Value. - (A) Method One. - Transaction Value. - The 
6 
dutiable value of an imported article subject to an ad valorem rate of duty shall be 
7 
the transaction value, which shall be the price actually paid or payable for the 
8 
goods when sold for export to the Philippines, adjusted by adding: 
9 
(1) The following to the extent that they are incurred by the buyer but are not 
10 
included in the price actually paid or payable for the imported goods: 
11 
(a) Commissions and brokerage fees (except buying commissions); 
12 
(b) Cost of containers; 
13 
(c) The cost of packing, whether for labour or materials; 
14 
(d) The value, apportioned as appropriate, of the following goods and 
15 
services: materials, components, parts and similar items incorporated in the 
1 


imported goods; tools; dies; moulds and similar items used in the production of 
2 
imported goods; materials consumed in the production of the imported goods; 
3 
and engineering, development, artwork, design work and plans and sketches 
4 
undertaken elsewhere than in the Philippines and necessary for the production 
5 
of imported goods, where such goods and services are supplied directly or 
6 
indirectly by the buyer free of charge or at a reduced cost for use in connection 
7 
with the production and sale for export of the imported goods; 
8 
(e) The amount of royalties and license fees related to the goods being valued 
9 
that the buyer must pay, either directly or indirectly, as a condition of sale of the 
10 
goods to the buyer. 
11 
(2) The value of any part of the proceeds of any subsequent resale, disposal or 
12 
use of the imported goods that accrues directly or indirectly to the seller; 
13 
(3) The cost of transport of the imported goods from the port of exportation 
14 
to the port of entry in the Philippines; 
15 
(4) Loading, unloading and handling charges associated with the transport of 
16 
the imported goods from the country of exportation to the port of entry in the 
17 
Philippines; and 
18 
(5) The cost of insurance. 
19 
All additions to the price actually paid or payable shall be made only on the 
20 
basis of objective and quantifiable data. 
21 
No additions shall be made to the price actually paid or payable in 
22 
determining the customs value except as provided in this Section: Provided, That 
23 
Method One shall not be used in determining the dutiable value of imported 
24 
goods if: 
25 
(a) There are restrictions as to the dispOSition or use of the goods by the buyer 
26 
other than restrictions which: 
27 
(i) Are imposed or required by law or by Philippine authorities; 
2 


, 
(ii) Limit the geographical area in which the goods may be resold; or 
2 
(iii) Do not substantially affect the value of the goods. 
3 
(b) The sale or price is subject to some condition or consideration for which a 
4 
value cannot be determined with respect to the goods being valued; 
5 
(c) Part of the proceeds of any subsequent resale, disposal or use of the goods 
6 
by the buyer will accrue directly or indirectly to the seller, unless an appropriate 
7 
adjustment can be made in accordance with the provisions hereof; or 
8 
(d) The buyer and the seller.are related to one another, and such relationship 
9 
influenced the price of the goods. Such persons shall be deemed related if: 
10 
(i) They are officers or directors of one another's businesses; 
11 
(ii) They are legally recognized partners in business; 
12 
(iii) There exists an employer-employee relationship between them; 
13 
(iv) Any person directly or indirectly owns, controls or holds five percent 
14 
(5%) or more of the outstanding voting stock or shares of both seller and buyer; 
15 
(v) One of them directly or indirectly controls the other; 
16 
(vi) Both of them are directly or indirectly controlled by a third person; 
17 
(vii) Together they directly or indirectly control a third person; or 
18 
(viii) They are members of the same family, including those related by 
19 
affinity or consanguinity up to the fourth civil degree. 
20 
Persons who are associated in business with one another in that one is the 
21 
sole agent, sale distributor or sole concessionaire, however described, of the 
22 
other shall be deemed to be related for the purposes of this Act if they fall within 
23 
any of the eight (8) cases above. 
24 
(B) Method Two. - Transaction Value of Identical Goods. - Where the dutiable 
25 
value cannot be determined under method one, the dutiable value shall be the 
26 
transaction value of identical' goods sold for export to the Philippines and 
27 
exported at or about the same time as the goods being valued. "Identical goods" 
3 


1 
shall mean goods which are the same in all respects, including physical 
2 
characteristics, quality and reputation. Minor differences in appearances shall 
3 
not preclude goods otherwise conforming to the definition from being regarded 
4 
as identical. 
5 
(C) Method Three. - Transaction Value of Similar Goods. - Where the dutiable 
6 
value cannot be determined under the preceding method, the dutiable value 
7 
shall be the transaction value of similar goods sold for export to the Philippines 
8 
and exported at or about the same time as the goods being valued. "Similar 
9 
goods" shall mean goods which, although not alike in all respects, have like 
10 
characteristics and like component materials which enable them to perform the 
11 
same functions and to be commercially interchangeable. The quality of the 
12 
goods, their reputation and the existence of a trademark shall be among the 
13 
factors to be considered in determining whether goods are similar. 
14 
If the dutiable value still cannot be determined through the successive 
15 
application of the two immediately preceding methods, the dutiable value shall 
16 
be determined under method four or, when the dutiable value still cannot be 
17 
determined under that method, under method five, except that, at the request of 
18 
the importer, the order of application of methods four and five shall be reversed: 
19 
Provided, however, That if the Commissioner of Customs deems that he will 
20 
experience real difficulties in determining the dutiable value using method five, 
21 
the Commissioner of Customs may refuse such a request in which event the 
22 
dutiable value shall be determined under method four, if it can be so 
23 
determined. 
24 
(D) Method Four. - Deductive Value. - The dutiable value of the imported 
25 
goods under this method shall be the deductive value which shall be based on 
26 
the unit price at which the imported goods or identical or similar imported 
27 
goods are sold in the Philippines, in the same condition as when imported, in the 
4 


• 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
greatest aggregate quantity, at or about the time of the importation of the goods 
being valued, to persons not related to the persons from whom they buy such 
goods, subject to deductions for the following: 
(1) Either the commissions usually paid or agreed to be paid or the additions 
usually made for profit and general expenses in connection with sales in such 
country of imported goods of the same class or kind; 
(2) The usual costs of transport and insurance and associated costs incurred 
within the Philippines; [and] 
(3) Where appropriate, the costs and charges referred to in subsection (A) (3), 
(4) and (5); and 
(4) The customs duties and other national taxes payable in the Philippines by 
reason of the importation or sale of the goods. 
If neither the imported goods nor identical nor similar imported goods are 
sold at or about the time of importation of the goods being valued in the 
Philippines in the conditions as imported, the customs value shall, subject to the 
conditions set forth in the preceding paragraph hereof, be based on the unit price 
at which the imported goods or identical or similar imported goods sold in the 
Philippines in the condition as imported at the earliest date after the importation 
of the goods being valued but before the expiration of ninety (90) days after such 
importation. 
If neither the imported goods nor identical nor similar imported goods are 
sold in the Philippines in the condition as imported, then, if the importer so 
requests, the dutiable value shall be based on the unit price at which the 
imported goods, after further processing, are sold in the greatest aggregate 
quantity to persons in the Philippines who are not related to the persons from 
whom they buy such goods, subject to allowance for the value added by such 
5 


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I )I'>( I 1;\ 1\(;[ (;111\ U. Ill' I%U 1 :.1) BY II [F CUSTUM,) OR [)OR I (lITI( 11\ 1.'-, AT 
II 
Till I:OI\J:ICN PURl O[ llE';TINAI'IUN: r/'()VI])/I). II fAT II Till :'0/\111 
[' 
(I.I'IIII( 1\ II· I', IN /\ 11(11<1'ICN I/\NClI;\CI OIIIIY [II;\N INUI'oll, II 
I' 
<·,11/\1.[ 
[ll 
I\C(()[vll'/\NII[) [lY I\N 
[NC;[['-;[III';\N~)[./\II()N !lUIS 
I-I 
/\UIIIINI'lc Alii) IlY 
1\ 
f'1[IIWPINI 
(OMMII,( IAI. 
/\11 A(1 II' OR 
l:i 
(UN';UI .. III1 ( IRI 1m ATE 01 1lISCllAl\(,E IUIll :'oUilM11lllli () Till 
1(, 
IlUI<I.!\lI 01, UhIOM,) ANIl/OR IllWr.:AU UI' IN [U,NAI 
I<lVINUI 
17 
~)II/\I.I. Ill: A((OMP/\NIl:D BY ;\ CO],Y OJ' TIlE INW/\l\ll 1"()[,rrC;N 
IX 
['vl/\NII"!';! '-;lmMIIIJI.f) TO, RHTIVl'lJ BY, /IND f)ROI'II,IY '-;11\MI'lf) IlY 
[')[ 
II[ UI';[()f\··I', AUIII(l[,ITII'c; AI IIII.I'(WI (11' [)I'S[ IN/\ I[ON. 
)() 
"1/\11111\1 
IC 1 ',LJI1MI [ 111[. ClI\ I 11K 1\ II UI IJL'-;CIIAI(CI' AN[) 111['. 
:'1 
INIV/\IW [-(ll(IIC,N MANll'YSl /\S RHJUIPl'lJ 111I,JlN/\llC)VI' ';11/\1.1. 
.,' 
(ONSIIIUI r: l)kIM/I I !lUI: I)ROOI: DIAl IIIL FXCIS/\BU: C()U!)') /\'; 
'1 
ML:N IIC lNI:ll Illd(I':IN IIIAlllll' COOIJS 1\[ .II'UI)I.YII\ANS~)[ 111'['1'.1) 
) I 
\\111(1 
IN 1/\([ IlIVI.RII.ll 10111i 
lJIIII.I['I'INL'-;, 
WIIIIClLJI 
IIII 
:" 
(l 11,1,1:')I'UNllINC PAYMINI (lj: DUTIl'S ANflIAXr::'o Wlilli [ SII/\L1. Bl 
~() 
IfvIMI·lll!\I·II.Y C(lI.l.I·:CTEll I\N[) I)/\I[) llY 1111: 
l'I\RIY(lr:~i) Willell 
-,'1 
1/\11.[11 [() L,lJllf\1[[ I[I[ (1[;III[e/\I[ (l[· 1)1'0([1/\['(;[' 
[[III<[Allll'Y 
II 


;\NI) IJNIII 
1111 
1<1(.lUlkl!) (11(1111(;\11, (ll IJI'oCiI/\I\U ;\NIJ 1111', 
') 
[NW;\!,[) FOI,UCN MANIFFST SHALL If;\VE IlHN SLJBM[TrHJ, ;\1.1. 
" 
1 
';UIl'Jl()I![N I 
II,;\N'>S[[II'MFNT OF 
COO[)S Tel ;\N[l [R(lMIIII. 
I 
I'IIIII['I'INI', IlY 1111''-;;\11) l'AlaY(IIS) WIIJIClUI 
J]]]' ]'/\YMINI 01 
) 
\)IJIII'o ;\NI) [/\XI'-;~-;IIAI,I,I$I', !)1'-;AL.I()WI'.I),IIII','-;LJllMI'j~)I()N UI 1/11, 
(, 
(I:I{[I[[( /\ II 01 11I',( II/\RCI: Ie; RI'(jUlI,\'IJ ONI.Y I:U[, TRANSe;IIIP!'!:IJ 
7 
COO[ h ',I i illl( I I () IX( I',l 
1/\ X ()I' i\[OI,n 
II L\N IWIN IY !'I ,PCI iN I 
X 
(20%) IN ;\1)1 llllClN 10 IIII' 1'1\ YMLNI ()I I;\XI', /\NI) I)U III'S II' 'oUClI 
') 
CUUI)'-; I'N 11,1, 1111, J)(lMI:SI!C MARKI'!." 
10 
SFC'. 11, 
';"dlol) 120:[ of tlw TMitt and Customs Coelt'. 01 trw Ph,[ipP")(H;, as allWlllil'ci, 
I~ 
Ii> 
oliler e[''''')',l'S ["gel[[Y elC(Tlllng, 
II conslilules a [Il'\\ Uf""1 t[ll' Mllcil's IInp()ried 
17 
which 1\1,)\' [)(' l'l)forced while such Mtic[cs (lrl' II) c[J',todl' or sllhjl'Ct 10 lilt' 
Il) 
e;!':c:. '12, 'll',li'1l1 12[(l 01 Ihe I'(mff and Cusloms COlle or lhe 1'1111'1)1>11'\('5, "s ,Ulll'IHkd, IS 
'I 
') 1 
:),1 
f')ml, 111"1' bl' unladell by cllsloms ilulhcmlies (lnd slurl'd "I Ihe I'l'sse['s l'xl'l'''''' 


• 
:, 
witllill Ilill""1l1 l'OP.TY I'IVF (fISHS) ,j,w<;, which <;flall likn"iSl' Ilut he 
) 
III lI\e Ilul'l'all ul (u,llll11<; Ie llull'nll.'rl'd or nol ci"illll'd, II ,h,dl be dlSpll"ed 01 ill 
7 
SLC,13. ;\ l)('W ';,', I'illn, III lx' kn()\\'11 dS ';'cction 1212 " hl'l chI' lI)s,'ril'r! JI) 11ll' I ,)('Itl ,)lHI 
X Cuslllln, COcil' 01 Illl' l'I\IIII'I'"lL", ,1" ,1I11l'n,lcd, IUIl'ilc1 ,)" lulllllA's: 
') 
10 
I' 
, I 
I 1 
1.+ 
15 
1(, 
17 
IX 
I ') 
1'1 IVVIII/INlI'(lI~ I 
1~11111()1!l1 ). 
I ( J I, 
IIC1<lC'Uf.n./lUlf I'IWflLfCTS -
IMPORTflJ /\(;RICUl.llJR;\I. P[\()[)U(T'i 
MU',T Ill' cUVmnl BY i\ V/\L]]) iMPORT OP. CJUJ\R;\NTINI: PERMIT 
1'i'iUI'll IlY 1111. Ill'I'I\II.IML'NI (ll !\CRICUI.IUII.I, OIl. ll'i C()NUII.NI:I) 
IHII<I.I\11 I'I,I( lI<lO IMI,()RI A liON INlO Till 1'1111 II'I'INI 'i, III I 11'I<WI'i1 , 
IIII' ',Mvll/\( ;F.IC ULllJR/\J. PROI)UCl'S MUST Ill: Sllll'l'FlJ n/\( I< III 1111. 
( ()LJ IN 1\ Y ( )1 ()J, I (, I N flY I I II I M I 'OR I I P () P ( () N'll (, N J:J II Il\O I J (, I I 1'1 II 
I'I<OJ)UCI 
11l!\ I WAC, ISSUED BY /\N iMPORT l'NTF.Y OR IMPORJ 
/\UI'IIORITY 1\1' I'FI\ ENTRY INTO Till' l'llll.Jl'I'INF'i WII1N C,LJlIl IMJ'()J< I 
• 
1'1 '.IUvlll / 1\ I) II I( WilY Ie; 11.1 '()IJlR1I) 1'1'1011.1 () IMI'OII.II\ liON 01 LjLJ IlII.C I 
'IJ 
I\(,II.ICLII Illl",\1 
l'I\OllLJCI, LjII.I\I.1. III 
CC1N',11111" I) ;\'i ',MUCCIIll 
21 
/\II.IICI,I ;\NI) '111!\1.1. Ill, DhI'OSI:f) OF IN 1111. ~1!\NN1P I'I~()VII)II) I:UR 
) ) 
IN ';ICTI( IN ')(lle III 1111'; ((Jill." 
"'1F(' n02. 
11111'111'1 J:lllrir's. -
/\11 imported articl,";, l'XCl'pt impmtatiolls 
_'(, 
ilrll1lllir'd Irl'" "I dUll' uIllkr :iUl'Sl'ctitll) "k", C,,,clIOl1l"'" hUIll.lI'l'l1 ,mel III'" 01 II,i" 
I () 


C) 
Till' C'''l1!1llssi()!1l'r I11,W, UpO!1 illslructllll1 or Ihl' S"crl'lc1r\C ()r l:i,lcll1C,', lor tl1l' 
7 
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til 
II 
I) 
(It Ihl' 1'lllhpF'illl'~ lIP'''1 prol,,'r l'Xi1l111nillio]l ilnd ilpl'r'lI~ill; or 
I~ 
1'\ 
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~ill/Ii,1. 
I" 
IcXI'IXIII Y (\NI) (lcIJ\I'lcY INllIC!\ II' 11I1 N/\Mlc. 01 1IIIcc Wi\lnIIOU<-;I, 
II 
IX 
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)11 
21 
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WIILI,I 1111'c livU'URlfcll /\RTICI,IS WIU, HI: PI,i\( II) UR I)UJU,)!IF!), i\NIJ 
Till: Ni\MI' 01 IIII I Ml'll]{lER OR CONS](;NIJ:. 
"1111porll'lllncs under Irrevocable li<nnesllc lelter or crelill, bnnk gU,'1T<ll1l('l' 01' 
1l(\I1d ,h,lIl b" ",l'I'" tto tllC' prOViSl()IlS o( {,tl" V, Ilook II ollh" Cod" 


d, 
I\c; 10 cl""si[ic;l!l()ll UII AN AI~llU,[', I\N[) [1~AIll l'I\(JIII/\[I(lN 
Slllllllli I(l 11ll' Idll[!' COll1llliSS](lll" Silll1ple logelher Vl71lh d [lIll,kscnplloll o[ tis 
1.1 
[IVII'(WII,[,L" IXI'(ll,IIW'j UI, ANY INIl':I,I/~)I\'1) I'AI{IY SIIAI,\, I,H)LJISI 
[-, 
II III /\ 1,11'1' COMMIScilON IN WRlTINC, IllH1Rh OR 1\ [,IB, 1111: /\[d,IV 1\ I, 
I" 
(ll: 1I1I (;UUI1S (W COMI'vIOIlII Y SUlljl:CI 01' 11V11)()R lAlle IN I:Ok AN 
II 
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I UC; I I I II R 
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1/\[,[1'']-' (OMMhSION 
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SIIAII, Ul[vll'IY Willi sue!1 A [,[':C]U[iSI WIIIIIN III[I,[Y (:lO) I);\YC; 
)() 
l'I,(l[VI 1"(111'11111"'(11' 
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21 
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IJUI,I/\U 01, (U'i I OMS, UNI,!'SS TIll: SJ:CI,F!AFY 01 IlNANCE SI[/\LI, 
[,Lil ,I: Oil [II,\NISI 
ANYI;\PIIT CLA'iC;]]!]CAT[ON [WI.INC/') I\S 1\<1 A Y III 
ISSLJI[l Ill' I111 
CCl1Vlivll'7'7IUN '7IIA[,I, I,IIVIAIN V/\I III ;\NI) I,II/ICIIVI, 
lIN[,\,',', L,ll([[ [;\1,111 CI,;\,-i'-,II'[CAIIC1N I,LJ\,INC/') /\I,J 
A1VI1'NI11J) IlY 
Tilt: « )MI'vII~i')I()N 'ic) I\S TO COI,RI:CIIl,l\llWi INIIII (I,J\'iSlJlICAIION 
01: I\N I\RIIC 1,1 
OR IN (J\'ih OF A1VII'Nlll'vllNI 
I () 1111: ;\,il/\N 
IS 


11/\I~Me lNI/I'.l) l!\lml: NOMENCi ,AlUI<L (AIllN), em 1'0[, ANY 011 II}, 
, 
RI I\',ON 1\',1111 C 'OMtvIISSION M/\ Y SIT I'll," 
"/\NY 1'11111(lNINC; 1';\1, I Y WIIO I', ;\CCRIIV1.1l ny, 01, IS NOI 
';/\1'1'1111:11 Willi 
1111, l'I''1Ul.I ON !\NYI/\I,III (J,I\S:"II'ICi\IUIC1N 
) 
IWIINl; i\'; l'hUII) hI' 1111" 11\1,llllOMMI'hIClN, M,I\Y III I ;\ VI YIIII,ll 
() 
1\1'1'11\1, WIl'l liN TIIlRTY (:10) DI\YS FROM I<.ICI:II' I OF SUel1 11\1,11'1' 
7 
(I ,i\';:, I 1:1(/\ liON RUI.INC UF II T1: II\Rln: COMMISSION BI\SFfl ON 1111 
X 
',(lll, C;1,e1lJNll 01: NI.w 01, /\llllIIIClN;\1 
INIUIU\I/\II(lN 01 
1111 
l'I,(lllLJ( I 
LJNllIl, (,(lNSI111,1'I\II()N. 
;\N 
/\1'1'1/\1 
1,1 I 
(11 
UNI 
I (I 
II I () ll~)! \ N Il 1'1 :S( le) (1'1 ,(l(lO (1(1) S I I 1\ I ,I. I .II<I-WI'i I III 1\ I'() U I RFl) I() III I' /\ I I 1 
II 
iiI' 1111,\1'1'1 \1,1i\'(' 1',\1\/)', WIIII(llJl I1II I'I\Y~IINI (ll WIII( IIIII',()R 
I' 
111.1,1\1'1'1;\1 IVllUI I) 1;10 UISMIc.;'';I,IH)lJ II,ICIII IlY 1IIIl()MMIc.;~jJ()N," 
I, 
SFC. '16, '",L'i""1 1·+01 ()I the I Mill ,me! lllst()lm, Co,1c- ()I ti,e 1'j,ilippil'1l's ilS dllll'llcieci, is 
"';1:(' 1,101, ('''UIIIIIOU, lor 1 .. \llIlIlIllItll1ll. -
j:or the pr()tl'cll(ltl of i',llI'lCl'I1tlwni 
I() 
17 
If< 
I ') 
21 
.' I 
I" 


• 
• 
''e\) I Ill' 1l1l111LlL'r, welghl and nalmC' or packages llldilillL'd 111 11lL' CUSIOlllS 
'l 
"ell I Ill' ,llil'l11l'111 IS ('"vI'rl'ei bl "lerl/lwILi 1ll'lll'LS ISSIWei pUrSlldl)1 10 I'xlslil))', 
x 
('"IIe'llm 1,,1', kllllwll'dgl' Illill Ilwrc IS il \,ilri,lI1cl' bl'lwI'l'll I Ill' dccidrl'ei ,,,,d lillI' 
10 
"(7) I1I1 
I)I,OJ)LJC I IlI'SCRIPTION OFllII: SllII'MINI 1'0 NOI IN 
I I 
1\( (( 11,1 )/\ N( I \\,1 II I II II IXI'il I NC I I A FivIONT/lI) SY', I Ffvl'; COlli." 
I) 
SFC 17. 
/\ 111'11' ""lllllll III LlL' kllowll,\s 'X'cilllil 1,1111-/\ "h,'ll'l,\, illSCI'lL'ci ')11,'1' Scclioll 
U 
I-1m or 1111' I,ll'lll ')Illi Cllslmns C<\lk 01 Illl' l'hiIIPP"Il'S, ,)s '\llll'1l1kd, willch shidl rl'dd do 
1-'1 
lollows' 
"')1:' IllIl-l\ V/\I UIlI/UN I IfJIV\ 1\ \' 
IIIL COMivll,)'oIONIR ',11/\11, 
I (, 
I NC,I J In I I I A II I III, I, '01 Ii\ II , III (\ V A I ,LJ i\ j ION I .llll';\ I, Y, W I II CI I '01 1;\ I .1 . 
17 
1111(1'1'1 lil'IO 11/\1'1' ;\NIl M;\IN1/\INJ:I) U')INC; 1111, 11I~)1 ,\V,\II/\IlI.1 
Ig 
1I'C1INOJ.( )(,Y 
1111 
V/\I UAIION l,IIJP/\I,y '0111\1,], Ill- M/\f)1 RI/\[)lI,Y 
II) 
1\V/\II/\lll,1 
lel II1I 
I'LJIJIIC. 
A', ALJIIIC1I,I/111 IlY 
1111, 13Ukl'.ALJ ell-' 
)() 
('lhl e 11\'1',," 
')') l1l'r\'l)v IUI'llwr ,lllll'lllll'lll() n'<lll ,1S r"llows' 
',I 
111l1'11/11·t! fIr/ii ie', -
I Ill' cllslonls olllCl'l lilsked III l'X<lllllllC',' [,ISSIII', dlld ,1pprdiSl' 
dl'IITl11illl' 
wlWII1l'r 
11ll' 
l"lCk,1<'1'5 
L11'SII'I1,lll'L1 
() 
<) 
)"j 
I'liin', 1111 (llll' ,lI,,1 "llwr f,,'1III"'1l1 dOClilllI'llh <llld .,[,,,11 Ill<lkl' ,I "'[IHI) III SlIei, <I 


l11ill111l'l' In illdil',\ll' wlll'llll'r Ilw clrllcil"s have becil Irulv il11d lonl'clly liL'clilrcd in 
') 
V/\I,III\II()N 1,llllO\I~Y Ni J\ 1,1:I'LRI'NCl' ONlY IN Cl ALJ~)II'IYINC; ANI) 
/\ 1'1'1< 1\ I e,l N l, I I II , IIVII)() R I I ,I) /\ I( I I C I,lL,. 
7 
tlwy ,1re uS{I,111y 
bOLl),,11t and sold and "[)praise tlw imported ,1]'llel(" ill 
X 
ilCClll'lL'11Cl' wlih '';l'elim12()1 of Ihis Code, 
l) 
"I'''ilun' Oil thl' I'drt or the customs OJill'l'l 10 cml1plv wilh hiS dullL',s shilll 
I J 
SFC. 19. L)l" I""l III) I(d) ,,[ Ihl' I "ltll <tile! ( UqOlllS C[)lie' 01 the l'h,lll'I'Llll'S, "5 illlWlllkd, 
I,,) 
"",1:(: 
1711,1 !I/'"II'IIII'I/l or /<l'il/J1ri of Dillin Oil !lrtldcs 1.1,,1 or /)I'SlrOL/I'ri !lfll'r 
/\rl'li'ill. - i\ Collc'elm rnilV illlilll' or refund I Ill' iilY10lll\1 ul dulil's iHcrULllg or I'<lld, 
III 
dlH.l Illily lii<C'WISl' 11I.:Ikc [1 corresponding allo\lvann: on lhl' ItTL'\'()(clblL' d01YH'slic 
17 
IX 
1 ') 
J() 
21 
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l'i\()VII1LI1, 1111\1 NO 
21 


/\11AII.rvlINI (lk l'I·HJNIl'-iIIAI.I.llL rvl!\/)I \VIII N 1111 
1111.1') (leCI!),'; 
., 
) N Il( IN [ll[) W A RU IOUSIe, OUTS[ [)F OFIIII. CUSIOMS ION F." 
.' 
d,'l'll1l'd ,1b,mdlllil'd unlie'!' any ot tlw tollowing ,'irCull"taIlCt'.' 
7 
... !gl)tlll'~ III \\'lilllig to till' Colll'Clor 01 CU'-l\0111S Ill", 111ll'llll(ll1 to rlb~lndon, or 
'I 
fib. \t\lhl'll thl' UvVIIl'r, Itl1!-,orll'r, cotlsJgnee or inleresll'd pelrly clfter dtH' \\O[ICL', 
10 
lails (0 file' all C'lllr)' within thirt" (:>0) da."s, which shall Ilot Ill' l'xt('!)d ;bl", li'Oll\ 
) I 
) , 
libl ',lIch <.'11Ir\" l<\ils to cldlill his importation wilhin 1IIIl'(,ll (I')) d,l\·.S, wl'ieh 
I ' 
" 
"h,dl IIlll lil«,v\';s" be eXit'llll;blc, imll1 I Ill' dillc' llr posl;llg 01 Ihl' Iwtll(' 10,1.\1111 
1·1 
l:i 
" 1\ 1.1 . 
',IIII'I'INC, 
1.1 NIS, 
';IIIPI'INC 
( OMI'/\NII:.~" 
11\1:1(;111 
17 
I\C;I·NIS I\N[) SUI1-i\CFNIS ARE PH)UJRUJ TO SIAI[: IN IlOUl, 
IX 
['ROr"IININI 
/\Nll COlvIPRLllFNSlBIX. 
C1IARNIl'R~, 
1'111: 
PIlRASI, 
1'1 
'CLJ L;) OM') 1./\ IN 1,1 'C)U 11,1 ,S 1111. 1,11.1 NC ()J: IN J IU WII III N 11111< IY C\()) 
.)11 
I)/\Y', l'I,(lM 1111 \)i\II' UI' D!.SClli\J<CL· 01' ·llll. 1.i\SI l'i\CI<.I\Ci I'I<OM 
~ I 
1111· VI:;:)II, 01111 RW[';I, 1111: C;\RC;() M.I\ Y Ill: IlITMFll ;\ll;\N[)ONIIJ 
" 
/\NI) I(lill IOI~IIIIII)INIi\Vlll,(ll: IIII(;()VII,NMLNI i\N])SIIi\IJ~131 
)1 
IllSl'lN.ll(lI IN ;\CUWllANCi'. Willi IllhCUlll' IN IAUI i\NI) I:VI'J.~Y 
),1 
NOIICi. (ll /\I';I·UV/\I. 101111. ()WNI'I';~j, IMI'(ll';III''-), CClN'iICNI'IC, 01, 
h 
(HI II.I~ I NTU~I''i IFI) P!\l{ 11F~>. 1'1 IF SAMF SIl!\LL ')IRVE TO S/\ I'lSFY Till' 
~() 
IJlJF NOIICI: RI:UUIRFMINI RrTJ:R],Ell fO IN 1'/\]\/\(;]\;\1'11 (Il) 111,I';FClI·, 
)7 
IN Wiliell ('/\'-)1' 
1111 
UWN!.I\, IMI'(lI,II'I, ()I, C(lNC;ICNII 
01 
I111 
22 


" 
, 
J 
IMI'lWI;\II()N ',11/\11 IIAVI' 1\ l'IYICll) 01 IIIII,IY c,()) 
I);\Y~), WIIIUI 
'11 [/\LI, NUl Ill, IXII:NlJll3LF, I'ROM THF lJ;\TL 01 11I'1(IIA1\(;J OF 1111: 
LN;I ]';\(I(AC;I' FROM THE VF'1'1I,!, wrn UN Wiliel I TO IIU: 11/1,: 
;\I'I'I,(ll'I\Ii\IIINII\Y. I'/\II.LJI'I.()N IIIII'AI,I 01' 1111''-)IIII'I'INC I.INI·S, 
(, 
llFI/\1< IHJIX ;\(;INI'; ANlJ 
1/11<11< ;\CI:N I', I\NIl C,Ull-/\CLNIC, 10 
') 
10 
II 
I' 
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«ll\II/IY 1111,1'1\/1111 
';11;\11 
(()"i'1IIIIJII 
A 
C;1,OUND 
FOR IIII' 
';U';I'I,N'1I( 1N (11 
1111.11< 1.ICIN'11 SOl, AU IllOkl1 Y I (l I NCi\(,1 INIIII'lI' 
I,ISI'I'.CIIVI I.INI. UI' ACTIVI I IUS IN Till. IMIJ()RIA liON (ll'II,/\IIClN'; Ok 
WIIl:N IIII:RI: I'; A WRlTIFN flFN[AL OF UWNFF'1llll' mOM IIIF 
f'U,~'()N IN111( AII,lJ UN 1111' MANIFE'1T OR J3l1.l, or I,AllINC; 1\'1 I111 
C l\tVN II" 1M 1\ WII.I', Uk CON'1ICN 1'.1' 01' 1111. 1M I'UI, 11·1) AI< IIU.I, 
"Nl1N·((lMI'I.IANCI'WJIIIIIII':J'I'UVISI(lNSOI' 11[1'-,,-)1'( IIONC,IIAI.I. 
I,] 
CON';IIIUII.;\ 
C;1,UUNIl 
lOR 
1111. 
IfYll'(),;!IION 
UI 
IINI:'1 
IN 
I () 
"AIl\' I",rs'"l who ,1L"lndolls an arliclc or wilo Idib 10 claJJl1 IllS Impor\il\ioll ilS 
~I 
'J, 
., ' ., 
;\I<IICI.IC, ',11;\11 
Ill. I\UIOMAIICAIIY C,LJIl)J.LJ 
10 AUCIIClN AN)) 
:),1 
SIIAI.I.IN N()CASI' UU;Ullll'.CIIOSLIIII'MJNI Cl/\ CClMI'I<OMISI, 
"/\N 
[:1'11;\ Illl 
1I'1IINC 
01 
1\1.1, 
;\Il/\NIlONI'il 
'11111'MENT'; 
:2(, 
',lllllllllll) 1,'l)R ;\UCIION ';IIAU, ilL ['()'1TU1 ON IIII' OITI( li\l, 


WIW-,III (11 IIII 
Illil~1 ;\l! ()I ClI'-;I()M', {\Nll /\1 1111 M/\IN LNII,ANCI' 
J 
"Nothing jn this st:ction shall be cnnstru{>d (1'-) rclivvlng til" OW11l'l or iJ),p()rtc~r 
II 
~il'cli(\11 o,()() 1 t11 tilis Cocit'" (IV1 /(,'5], jllll!' 4, {'N)) 
l' 
SEC. 22, Set li()" '19()1 of Ihl'larif[ elild CUSllllllS Cocic' o[ I[ll' ['[,iIIPP'I'l'S, dS ,1I11l'lldl'ci,!O, 
11 Iwrd,\ IlIIIIH'1 ,fllH'lleit'ei 10 r(,dei ,h [o!lows 
17 
Inr USl~ (IS public {lnel private bonded \-\'arehousl's, sheclr.., or \',-Hds, or l()r ()!hl'r 
I g 
SI,,'ci,,1 I'" ,,!)OSt'S /\ 1,1, 9JCII W /\RET IOUST~S :311A 1,L Ill: ACC[\ll) ITl:llIlY /\N 
I') 
;\(U~11111/\II()N U1MM1III':I, WI IlCi I SIIAII, 13L UlMl'U-;lIl 01 
1111 
11) 
'-il'( 1,1 I ;\I<Y (ll'IIU\1)1 ANI) INllLJSII,Y, Ni (lIAII, 1111 1';1'( 11', ;\NI) (lNI 
21 
RI:I'I,F~iINI/\IIVI: 1/\(11 FROM TIll INllUSTRY i\'iSOCIAII()N OR 
INIJl!',1 RY ',Hllll, ;\I"FCIIIl, /\NIl IIIE INIlUSIRY ASS()(I/\IION 
'1 
'iOIJ(,1I1 
I() 1)1 
',II~VICJ,I) I)Y 
1111 
CLJ',lllfv6 130NI)I'I) W;\RI:lI(lLJ'il' 
'1 
~iLJI311.CI 1(1 111I,1,INAiAI'I'I,ClVAI,CWnlJ.utml:ALJOI:Cu''iIOMS 
~~) 
If /\11 ~l!ch warehousps 1111d pn.~nlisl-'s sha1l be subject ll) thl' <)upcrvisiul1 01 till' 
'r/ 
1"'[Jlt'tll[J1l 01 lilt' r('('l'IlLIe ')"ei ()I Ilw ell'liclt's slored 111['r('ill 
1111' CLJ'iIOIVI'i 


CllIIIC·llll('-,II;\II.C C1NlllKI',I'Cll (iIICI<:,;\NI)I'II\IOI)ICI\LJIJIIS l(l 
IN',I!I,I I I 1;\ I /\['1'1]( ;\131.1' (UC,IUfvi', l.;\\v~) ;\NIJ I<I.(;UI !\TI()N~i 1\1\1 
(OMf)1 ,I Ul WITII 13Y BON DEll F!\Cll ,nIlS" 
I 
SEC 23. 'O,'cllllll 1l)()2 olllw 'I"rill "lill Cll"l,ll"" Cock "I Ill(' l'htlll'I"""", <lS 211nt'lllkd, i" 
~ Ill'rl'iJl' lurll"'1 ,11l1l'Il,kd 10 rL',\d ,1;, lollows: 
') 
I' 
"1111 
1l1'1.IU\IClI6 Cll, 
1111,. 13CJNIJI<J) VVAI(i.IIOLJSIS SIII\I.I., l'ell, 
1-1 
;\1,11(1.1"; ~,I(lRIJ) 1'llun:IN I/\IUJRJ. 10 [)C) ',0 IC, /\ M;\NI)/\]OFY 
15 
(;[~(llJNIlI(lP IIII 1,I'V()CAIIClN (ll' 1.ICEN',j· TO ur'II\AII /\ 1l0NDII) 
1(, 
W/\I'llll)[I'·,I." 
17 
SF('. 2'1. 
~il'l'lioll 1'-)(1:1 "I tlw T(uilt 2md CuSI,"ll" ( oel,' 01 thl' f'hilippilll'S, ,lS ,\I)ll'l1eil'd, i,s 
I g Iwrl'by I urtlwr ,lI\""llllvd to r('ilei ,IS tollllws: 
I') 
>1',1 c .. 1'Iln 1:,,/t/(',/IVillellOi/'!('s "(\p),I""ll()1l 1m IIll.'L'sl"blishIl1L'1l1 ()I b'"llkd 
'II 
welr"h"u",-'s Illusl be rnd,k il\ wrlill1g ell1d (tI"d wllh IhL' CollC'llor, dL'"criL,ing lilL' 
21 
1"'l'I\\I'<'S, lill' IOC,lllOl\, ,\lld C"P2Wltl' ot the SClI11t', till' purpose' lor whICh till' 
" 
bilildlll,<', is III Ill' ",<'d, I\NI) Till' INDUC;n,y TO WlllCll IT 1l1·I.ClNeS Till' 
" 
/\1'1'11(;\ IlllN '011.-\11 111(1 WI'.,I' III ;\((Cllvll',\NIII) lOY VI "",11'1) C(ll'lI:'., 
'I 
01, IJC)(.lIr-lll N I', INIJICAIINC 1111. OWNI""IIII' I\NJ) 1111 
I;IN/\NUAI. 
:, -; 
C/\ I' /\CT IY C )1 1'1 II' BUND];]) W 1\ RFIIOlN. 


') 
IJFiH~~'IINI 
1111 
()\NNI'P'il Ill' 
01, 
1'1 IF 
1\I'I'Ul/\N I 
Il()NllITJ 
\ 
WAI~I,II(ll;(,1 lll\ IU VIRIIY llWNIf,~i 01,\ IJONI)!:]) W/\I,J:IIUUSI 
WIIIUI IIAll Ill,I'N crUSh!) 11UI,. 10 liS NON·CC1MI'I.JANCI' Willi 
TIII:J,IIN 
filii 
1'111: 
APl'LlCA[']ON IS 
IClund ,",ltistClctmv, 
[Iw[ Till' 
7 
( C)I ,I ,ICC 'TOR mal' ;1Utilori/.c its establishnwnt, ,wd ,)Ceq'l' 
11 boml lor its 
I') 
rules ,mel rl'gu['\I,Cl"S 
I 1 
"1111 
1';\II)IJI' CAI'JIAL 
AND 
NI'.I 
AS.'jl.IS ()I'IIII 
IlONDII) 
1,[ 
VV/\RIIIllU',1 '111/\U, Ill' 'iFI Al /\N AMOUNT flIIIRMlN}[) Ill' IIII 
I,' 
C UVIIVlI',~,I()NII~ 1\'1 '1lll,]lC'lINI TO COVER Till: lllJTI1S i\NIlI !\XI~, 01 
1(, 
1IVIl'()I,1 INII,II', I Nil 1\I.Il INlll IllL IlC)NIlI\I) VV;\I'I.IICllN IIIAI AI-(I 
17 
IJIII I\NI) III i\1,\,\JI)i\llll, UII II'FIA/I',I, II11 l\f'!'I,le)\ liON ,"1 1/\ J.I , Nell 
I ~ 
Ill: (;R/\N It:! 1," 
I l) 
"L,I'.('. 
191)",,/\, [!.I'CUIAI' AUD[T UI' BONIJIl) WAI,UIOllS[': -
1\ 
'() 
I-(ICLII/\I, 
l\lIUII 
01' 
AI,I, 
IlONLlI'.ll 
W/WIII()IJSI.', 
'"11/\11 
Ill. 
~I 
CUNI)U(111l IlY Till, COUJ:CTOR, WlllCll AUDIT '111/\1,1, [3f, 'iUIJfl{T 
') 
TO ;\LJl'l 11'vIAIIl RI'VIFW Ill' 1'111, (OMIVlI%IONT'R, UPON f'FIIIION Oi' 
1, 
I\N INII.I'I"II·I) 1'1\1,11'. 
A S[U1NIJ I\UIJII MAY 1\1 CC1NIJlJlIII1 Ill' 
'·1 
IIII 1111'1)11' UllvllVlI',SlllNIY (W I\N INIJII'I'NIJI'NI I\LJI)II i\1;\Y Ill': 
~, 
IVI;\!)I: 
lll'C)N 
INSI;\NlI: 
UFIIII. 
1)l.llllllNINC, 
PARTY 
IN 
:)(, 
C ()( )RI)I N;\ IIC)N Will I IIiL UJIV1fV11SSIC IN IX" 


SEC 25. '-;C'cli(llllc)O'i of IIle Tatifl ,mci Cll;,lot1\s Cocle (ll Ihe l'hilll'l"IH'S, ,\S ,\l1\t'nc/l'd, tS 
) 
t.l<;l' 01 d l'rll',lll' \\',\r('ht)llsl', 1Il'nil r('l'l' 11' I 01 w("III('I\ Il'qlll''il 10111,11 dll'( I Ilnlll 
7 
nl1ti re)',ulnli(lI1S 11,1\'(' [>l"(,11 ('oml,lit'd wilh hv said oFemlol'. i\ I.FCITIJvI/I']'J.: 
~ 
INllll'-,II<Y CI,()LJI' MAY 111,1' 1\ (OMI'I,AINI IN WI\IIINC Willi 1111 
() 
« lIVIi\II'-,";ll lNI Y 
01 
CLJ,., I (1M,., 
IClI, 
I III, 
((llIICI(ll, 
111I 
In 
[)1~o(ON'IINU;\N(I: OFlllle BONDED WI\RU10USL ON CRUUNIlc; or 
II 
NON·, OI\II'I,I/\NC I 
Willi 
1111' 
[,IUIJlI,I:MINI'-, 
01 
I.I\W 
/\Nll 
1,3 
ll\lIsl bl' ("t'l11m'('cI ,11 Ihl' risk ilnd expense of Ihe opera luI' illlt! Ihe pI"l'rnlse<; slldll 
IX 
St:c. 2b. 
'-;l'('IIOI\ I <.J1)7 (ll II\(' I Mill ,1l1ri (,1Slnl1ls (otic 01 tht' I'htlil'l'iJ1es, ilS dlnt'l1tkd, i,e; 
1<) herd',' lurllH'1 dl\\('I\lkd 10 rt'dd dS fnllows 
') , 
')' 
" 
'),1 
"c;I',C.'.IYO;' 
,V,IIII/I'II((,,,1 oj'lIrlll'il'sjrolll Ilol/III'II VV"re!wl/sl', - /\rliLlcs ('I\lt'lnl 
UI1t.lt'r il'J't'I'Ot'<lbil' dOl11estic i(:lt('1' of cn:Liit[,j OJ, bi1l1k. gUMillllt't' or boml mel) l'l' 
:','i 
liquld,\li(ll\ (ll lilt' 1'1\11'1 
1)/,( l\ll/)n \. 11/;\ I [,I,()O), Ie; ',I!OWN '111/\1' 1'1 IF 
2(, 
(llml'l, III 1"',II'(ll,1 
1111 ~)UI3IF(1 1\1.:11(11'-, 11/\') 1lI,IN (,/\N(II.U:!l 
n 
1'1\ () Ii 1111 fl, I 11/\ I I /I 1\. I I I i\ I I I II , i\ R I I CI ,I 'S l () Il L, W I I I II) 1\ AWN I)() N () I 


AMOLJNI 
ICl M( l[·n 
[IIAN ['lilY ['[FUN[ (50%) U[I [[[ .. 
[011\[ . 
. ) 
INV[·.N I'ORY (ll' Illl: 1l0NDFfl W!\RI:I-IOU';F. Ih" WIlhdl',l\.Ic11 InLISI [)(' J1j,1lic-
UNI,Y I:Y 1111 II\1f'UI, 111\ 01' III!: ARTIUP, III INC Wlllllll\i\WN UR IlY 
7 is IWl'd)" fUl'tlwl' aL11C'LlLied to I'ead as follows: 
"',I'l 
leJilii. 1111111 I" Ferloll (1/ SI(lr!lgl' III /)(llIril't! 
~Vilrdl(lJJ'1' 
;\I'lie'il's ciull' 
10 
f'l'I'illci 01 elLle' \('<11', LXIENDlllLl, FOP, ANOTHl}z TIIRFF (:I) MONTIIC, IJ'OJ11 
11 
F"Lb!Je ilLlllillil l>1' Ilw Colleclol:! UJ'LM1'.ll AI3ANU()NI,[) ANIJ '1LJllll,:CI '10 
1-( 
IJI'il'CNTION IN /\CCOR[JANCT WflII Till 
[)[~O\lI(,IONe) UI' TillS COlli' 
I'> 
111I IHJi<I/\U Cli 
(USIUMS SII!\IJ, AC,( RITllT :,PH lll( lNDUSTI,I],'; 
III 
1,1'l)LIII,INC: I ONel·l, 1'lRIUU 01, '1TO!<.ACI." 
17 
";\ 1)1\11,) 1'1( UIW (ll /\U, I:NmIIS UQUI[)!\III) ',11;\1,1. 1l11'l)C,III) 
I giN /\ (nN',1 'l(lJOl)', l'lJ\CL IN rilL MA IN I NII~/\NCI ': OF Tl II, ( USIOMS 
Ie) 
I l()lIC,1 , '-,1,\ IINC 1111, N;\MI ()I' 1111. VI ",'11·1 OR ;\II,CI<;\II,IIII, l'lW] 
'\I 
I:I\OMWIIIUI',III ;\I,RIVI·Il,IIII .. UI\IIOIIIIY;\I\I\lV;\I" 1IIINAMI:lll, 
• 
21 
1'111, IMI'OI,IFl( /\NIJ TIlE SLI,I/\!. NUMI3IR 01 Jill DAll: OF INIRY 
)') 
Till' (ll,I.I:lIOI' MU'iT /\ISO KHI' /\ DAII.) Rl((Wll or: 
;\1,1 
/\11IJIII(lN/\I. IlUIII'1, I/\XI·C; /\NI) OllllJz Ol/\I,CI'" IOUNIl lWON 
)1 
1.lljUIIJ;\llllN, 
{\NI) 
'"IIAI.I. 
I'I{OMI'II.Y 
'1I'NIl 
I'-J()IKI. 
10 
1111, 
~5 
INII·pre, 1'1 I) 1'/\1\ 111.',." 


"1111. 1.I(lLJII)AIION 01, WARL'.IIOLJSINC; INII'II'.,L, '111/\1.1, Ill. MAD!' 
NO'I M()I,IIII;\N THPI] el) MONTI IS 1:j\()M Till 11MI', Ol RHFIP! 01 
I111 \V \1,1'1 Ie l\N," 
sr-:c. 2H, ;\ Ill'W "".I;'"llo IlL' kllll\Vll ,\C, SL'el""1 1'J11I" 11('1'('['\' "",c'rk'! 1I11'dJI I, '1 illc V, 
:1 
iJook Illll Illl' 1,11'111 "lid ClI;.I""I'> (,,,de "llile 1'111111-'1-'"](';', ,h dlll('Il,kd, 10 rl'dd '" lollows' 
7'>/("!!CiN', .;/>1)/ 11NIJ .J1oO) OJ nlls CUlJl 
- TilL I'OUDWINC SlIALL BF 
~ 
IlI'.I'MI',!) N, ACI'S 01' SMUCCIINC WllllIl SIIAI.I 
III 
l'UNILjll.Alll.1 
III 
"(/\) Iml'AK1NC 01: CU~;T()MS SFi\L~; OR UNAlJITlORlIlO1l RIMOVi\I, 
I ' .' 
Il( 1N I 111) W!\ In I IOU",I.; 
1-1 
"(C) \v/\I,I:IIUU~iIN(; OF 1111: F()IHlv\INC, ')lIII'I\!IIN I',: 
"I. IINI:,IIUl ARIICIJ::, - I:[NI'illllJ ;\1, II( 1.1';, /\S lJSED IN IlllS 
Ih 
~lI{II()N, 1.,11/\1.1. Idl'll, 10 ,SClLNIIHCAIJY ()I\ II:ClINOIOl:IU\IIY 
17 
[,RO( F~;';U) 1\lnICUS IN I'IN;\I, SIAIE SIXII 
111/\1 
NO 01'1 Ill': 
I~ 
1'1,U11Ull 
(/\N 
III 
l\1;\NUF;\CIURU) 
IIIFRFIROM 
UNII',', 
n~, 
") .,\1,1 III I", Nlli IJI(I;\I'I.I) IN '1111 
1f\II'()I,I INI""'" (ll\ IN 
:~I 
I:XCI,',', 01: 
1111 
VOUJMI'i\NlJ ClU;\NIIIY !\IH1WU) UNll1R1111! 
)) 
I ,lel'N'iI' e)1 II I r. CUSIOMS BONDED W i\ RFl loeN: I'T,()VlI)J:l) I'll /\1 THE 
)1 
1'[.SII'I(!I(lN IN VOI.lIMI 
ANI) ClAUNIIIY '-;11/\1.1 
NOI AI'I'IYIO 
'I 
I·XI'UI, II I.(l; OI'I·.I'AIINC UNULI< UJSIOMS IlON!)!I) f\1ANUI'I\C I UI<INC 
2'. 
VV/\I\IIIC)lI~il:(" 


WI. 
l'l~e)lllljllll) ;\I\IICI.ICi ANI) I~I(,LJI./\IIIJ AI<IICI.IS WIIIIClUI 
.) 
IIIL CORI,F')[)()NDINC CLEARANCE ANIl/OR IM[)()RI /\UT[[OR[IY 
" ; 
IlUI,Y I~HJ[[lIlY /\ COMI)E[f'NT /\UTllUI\[JY. 
"(11) IJN/\LJIIIOI(I/Ill II<.ANc,I:IF', [:I(OM 1111. ClISI()IVlS /ONI (JI' 
) 
W /\ I( II IOlN NC /\1( IICI .IS [M I'ORI Lil IlY II II. liON I )11) W /\ I( 1.1 IC lU,,)1 . 
() 
"(I) IIN/\IJl II(WI/lll IVITl [ll['/\W/\I. I [,OM J\ 1l0NflU) W/\I<.II IOU')!' 
7 
';Vlllie llj I 1'\ Yf\1I N I ()IIlLJIlI:S /\Nll I ;\XIS 
X 
"(I:) 1;\11.111<'1. I() 1.IC1UILlAll: IMI'URIII) AI<'IIClI·S WIIIIiWAWN 
<) 
I:I,UM 1111' BUN!)I.I) WJ\J,LIIULJ')[ WJIIIIN ';IX (h) f\IUN II h, I:X IINlllIll.l· 
1(1 
lOR ;\ NOli III, III Rl T (:I) MONTI IS. FROM I I IF TlIv11' Or: RI'CFI 1'101' 1'1 11' 
II 
CU';IOI'vIS IlONDFD W /\REI10lJSF. 
I' 
"(q I :\II.lIl" . Ie) I'A Y I)lIllIS f\NI) I /\XI·'-i (IN 1111 [(11Vl/\INI NC (NO I 
11 
I'XI'(WIII)) Ilvll,(ll" I I) I\,I/\II'''I/\IS WIIIIIN 'IIIII,IY ClO) I)/\YS I'''OM 
H 
I,;\IK,I (li 111I1'I·kIOI) I OJ, [,!:-l'XPOJ(I/\ I·IUN. 
1\ 
"IMI'UR 1;\ IIUN', MAl)]' IN V10L/\ liON ()I 
1111 ;\IlUVI I)RUVISIUN'i 
II) 
IN II liS ';I'l'IION SIIAI,I. WS() IIICII) Ill· l{lRl:I·111 I) IN I/\V()Ji, (JJ. 1111·. 
17 
COVI:RNMINI TO Bli DISPOSED OF PURSUANI TO!'I IF Pl\()VI',I()N~; OF 
I X 
IIII~, ((JIll: f'ROVIl )Fll IlUI: I?R()(l'SS IS l'OLI.ClWI'Il. 
I') 
"1111 IllJln.!\IJ 01 
CU~;IUMS SIIAL.I. AI'I'I,OVl IN[)USIWIL, SI·.I I(INC 
l() 
IXI.MI'IION I [((1M IIJI.COVIJU\CI.UI· ;\NYOI' IIJI;\llClVI MI NIIClNI!) 
21 
['1;:( IVIC,IC IN',." 
')', 
SLC 29. /\ IlVI-\' ,,'clion l"lx· kl10wnas Seclloll 1911 i'i I"·,.,,b\' 1I1s",.ted 11\ Pari!. Title V, 
'I 
"(';IC' 1')11. VIIW lellnON (n 1<IUlIWS 1</1)1 IN lllS[()MS ll(lNI)II) 
2, 
I V;\/\/II( 111',IS -
/\ C/\RITUL /\CCOUNT SIJJ\U. III KIT!' llY 11 IF 
21, 
((11.1 ICI(W 
01 
/\1.1, 
/\RIICI.l·S 
IJI:I.lV1RIJ) 
Tel 
/\NY 
I;ONI)!:» 
"I 
W/\lnll(lIJ'ol', (\NI) 1\ L,W()I<.N M()NIIII.Y RICIlJl.(N, [)LJI Y VI.I<.IIII·.I) IlY 
,0 


1111" UJc,I()~'I~'; 01 I lel!\1 IN ClI/\I~C;I, '-,11/\1,1, III M/IIlIIlY 1111, 1l0N!)I:!) 
, 
Wi\f,I,IIOlhl (ON I/\TNINC /I DI:IAll.FD ~IA IIMINI 01; A 1.1 , IM['ORIFIJ 
:; 
ARTICI ,F~; 'in WF!J TllFRFlN 
,I 
"/II I, 
1)( lClIMIN I~, 
IlOOK'-, 
/lNI) 
RI'lOl,l)', 
OJ' 
;\llUUN Ici 
c 
C()NCI,I\NINC Till, ()J'J',IU\IJON OJ ANY IlClNUI,j) W/I I<L:, I lOIN, '-ill/lI,I" 
() 
U PUN I lFM II N I) OF TI I Ii C;I:CRET'i\ R1' OF FIN ANCE, 131: M /I Ill: II v A 11./1 lll.l', 
7 
TO 
1111: COII,I( 'JOP, OF fib PFP),!'C;J:NTAIJVI, I'OR 
PUR['()~;J:C; OJ 
X 
I XMvIIN;1 III lNlf\-111/ClI< /\UDII," 
I() is l""l'vb\' IUI'II",1' il)l\l'I1(:I"d to 1'C'"d as [oHows' 
II 
I, 
l'\IH)I'I,lIIOll \\'111,oul L'eillg lilCll'gcd wllh J)LJ Ill,S ANI) I AXI'C; [tllllv]. sh,dl, Ul 
1 '/ 
jJl'l,sCI'II)L' 
l'ml'itl"II, That the mallLliactUl'lcr oj such articles shall fil'st hi" " 
IS 
'Ii 
SEC. :rI, '-'l'< lioll 2U()2 of Ihl' 1 <ll'ifl ""ei Cusloills C:mk 01 I Ill' I'htlil'pilll's, "'/lIncnded, is 
21 
l"'l'd)\' ILll'llll'l .1111<'IHlvd 10 I'<',H.I as lollnw,' 
'I , 
"<X( ')IIIP, I ll'illl'I/IIJl 11'11111 PIIII/ -
, 
' 
'J, I 
l'sl/,lll isl1L'd 
1.ll1e1L'l' I ill' l)rovISi()1\S or I hl' pi en'ciJl\g 't,'l I ion shill I be "'XjHlrled 
• 
,SIII'l'I'\'!:,il'" 01 11ll' j)I'0I'L'1' ()lticl"I, sllch Mlid", shelJI h,' l'''<'llll,llwl11 dull, 
JI 


10 
j'rocluc[s bill'k to till' hondl'c1 manufacturing wan,house, tlwrchom to I", 
II 
ex!,orlt'd; l,ut thi" I,,'ivilegc shall not be hdd to ilj'pl, to Il1lpll'!l1l'11ts, 111i1('liilWn 
I) 
Ilhlllllldllllt'1I1g ",,)!'chouse l'l,()VIf)ff), 11()vVL VII" IIIAI 1111. IMI'()RII,I) 
I,. 
~'I;\ 111,1;\1 
11.(;\N'iFIRRIIJ 
OR 
CONV]:,YI:D 
INIU 
;\f\.JY 
1l0NIJr:ll 
IS 
W;\['(IIIClll:>i Ok IllkFCIIY IN!\) ANY l'vIANUl'i\(IUFINC IlONIl!:1l 
17 
I11I f'/\YMINI UI; IlLllY, SII;\U, Ill- :;() l'viAFI<IIl, INll](I\IFll /\NJ) 
Ig 
IIlINIII;111l VVIlII Till' I.FITEPS "CIlW" I'R1NTlil IlUI,IlIY, IH,IIlIY, 
I'! 
INllllllll,Y, ;\NIl l'II'(M;\N1NII,Y ON 1111, C()VJ>:I'(INC 01; 1111, 1'/\U<A(;I, 
'() 
(WLi;\CI<. (ll 1III,IMI'(ll'(ll-J) tvIAII'I.(IAI"SUUJICI 101111 IIMII;\II()N'j 
21 
~IIN IIUNlll IN ',Ulll'AR;\(,Ri\l'II:, A, Il, C, II ;\NIlII ()I 1'!\l-i./\CI'/\I'lll, 
", 
SI'( II()Nl([l 01' 1111e, COlli:: i'ml,"ll'd, (lIO!l'I'i'L'I'} niP !'III I" Th,,1 till' m"tl'riC1ls 
'I 
uSl,d ill 11ll' 11""ul,,clurl' 01 ilrlicil's lor ('xl'l)!'l"I)!"l \\'llhlll ;1 1"'llm] 01 [111I1l' (9) 
25 
l111ll1lhsj I'IIIRTY (:1()) IJA YS hom dille ot such tral1sfer 01 COIW('1'11I1Cl' Iill'o till' 
) 'I 
Illl Illl' I' l 'x It' III il'd 101 n () I III ()j'C I h;ll1 [t h n '(' (,) 111(l n I hs I 'I I III, I Y (,,0) J);\ YS I", ll1l' 


" 
Clllllinlll' III l'L' glll'l.'ll1l'd b" Republic ALl NlIJllbl'rL'd Ihirlv-lllw hundred :\Ild 
~ 
Iltirl),-sL'ITIl," 
x 
II 
b01hl u1hil'r Ilh' Si,!wrvision or the 111'01)(>1' CListOI)\'; ()lllCer, who shall cnlil, to 
1,1 
oIL"\11()I'talion, in lilt' 11;)]))(' of tilt' v['ssl'l or aircraft Prol'lIlcr!, Thill thl" wasil.' O1lh.l 
III 
nl<'" bl' wllltd""vll lor d01l1cslic Cllllsumplion upon P,ll'llll'nl oj duly L''ill'' I 10 
I X 
!lv-producls Wl'I'l' illll'llrtcd from a torei)',l) c()unlrv 
l'I'Ill'lIler!, /111'1111'1', Tb,)l all 
Il) 
wilsll' 1l1;tlerl<tls rnav bl-' [disposcd] [)J.'Sl'l<OY1 .. U lInder g{)\'L'rnnll'nl SllPl'lTlSIllll 
'II 
/\111,,1'01' 1,,'rl(lIT)wd ;me! scn'ICL'S rendered unclc'r 111l'sl' provision;, slt,tli be lIndel 
"VII )1./\ III l{'\j 1)1' IIII I'()R[COINC I'I\OVISION C;II/\I I, III Ill,lMI [) N; 
• 
'I 
()MLJU;I I''\[(' \VIIICII '-,11/\11, III 
I'LJNI',II/\Illl IjNllll, ,)ICIIONL, '\601 
:',' 
/\Nlllh()201: 1111",(()j)JI" 
" 


"1111 !\I<IICiI'-,L)lJlljICIOI' [[1[, V[()[./\I[ON '-,[[/\1[, /I'~() //Ii/C) [l[ 
') 
I'OI,I'[JITI) IN F/\ VOR ()j.' TilE C;()VI',T,NMTNI 10 Ill: [)1'1I'O,)U) OJ 
I'Ln:'iU/\N[ [0 [I [[ 
['R()VI~i[()N:i OF II [T'-, COD!'." 
) 
is 11('1'('[1\ IUI'I[1('1' ""1l'ltkd IUl't'dd ilS follows: 
l) 
[0 
II 
[' 
I , 
" 
[lONIl ')1 [/\1.1., Ill"~ IN il ';Uill l'L]~,,\1 in "l\\OU\l1 III lill' rq;u[;n duliL'" w[llch wuu[d 
[4 
III 
[7 
IX 
I l) 
lime l,\' I[\(' C(1I1111\lSSI(}l1l'l': i'mi'll/eli, .flirt/wI', [hell lil,' Silld melals so prodllcible 
:'1 
or ill1\, j)ol'l[()n tIWI\:Of, may 
l)(~ withdrawn tm FL·IX['()I'T/\ l'fON UPON 
') 
['POe 1[,[[ [i\ [ [[ [] O[,IlFJ, TO ]MPOR [' [I [10 SUI3)HT !v1lT/\LS II/\'i IlJ:LN 
)3 
C(\NC[[ I,I',J) /\Nll TIIAI TI[L MI'Ii\L~; 10 Ill, WII[[IW,AWN 1)\) NU[ 
"I 
(\M()LJNI 
I(l ilIUI,[, IIIAN lillY I'l I\Ci NI 
(~)il'",) O[ 
IIII 
IUI/\I 
~.'\ 
[NVLN[(l[,y ()[: [[ [I: [l(lNfll:[) SMJ:[,,[[N(; Wi\RI:IIOU'-,[:,: l)n'I'II/l'I/, II/rill!'r, 
31 


" 
sL'fll'I'vision of til" 
])rop"!' CLlStOJ1lS ofiici,)l and at the t'xfll'nses ur 
111<' 
I 
/ 
l) 
Iii 
II 
I ' 
.) 
l-l 
J ll,))) IJ Lle!! I I'L'I" 
I '},(JI'II I!'I I. 
jilrill!'r, 
ldlT\ 111g 
(ltd I hl' 
Ihis secilol\ 111"\' be' c,uJcelled UpOll Ihe L'xp"rLlliol1 III Ir'JIJsll'r 10 ,J IllJrJlkei 
IS 
lkl"lItil1l'llt 
hl"hi. 
PIWVIJ)[}), 
{,INA[[ r, IIIAI 
IlOND!:]) SMITI'INC; 
II, 
W/\I,I I Illl!',I·'-,Ljl 1/\1.1.1 11<I,WI'·jl Ill, SUIl)I'CI 10'1111 1'I,elVI:oIUNC, UNIJI'i< 
17 
1111.1: V, I'/\RI I OlllllS COD!:, /\'1 /\MHNlJFD," 
I g 
SI';C :>4, /\ 11<'W ,,'cliol), rO Ill' known as Section 2006 is hl'I'e'h\, insl'rtl'c1 1\) thl' T'lI'ill a III I 
.) II 
7 ' 
. , 
"'-,IC.20IH, 
I'IW)/\ !\I'I'I«IV!II ()I 
III/ /i()/i/<,j) ()/ /NV/',/AlIN/ 
NUIWII'I bl,\NI)IN(; 1111, I'FUVISIONS C ONI;\INI:lJ IN l;1CIION 1')01 Tel 
I 'Jill) /\', WII.I, /\S SLCIION 2()OI TO 20(lh, /\U, (U'iI()M~) BONlll:1J 
IA//\J.~III(llJ.C,I.'-j1 1/\l.J. jjl, MANUI'AC1UI<INC /\ND INI1U:oII,y ")1'1\('111(' 
'1111, IllJI<I./\LJ ell CUSIOMS SIIAI.I. ,'iU J)L':SICNAII 
jill,. SllMI ONlY 
LJI'llN 111I 1'1,lll'U, RFCUMMLNIJ/\J1UN /\NlJ 1,:NDUI,SIf\ll NT IlY 1111 
~(, 
I3l )1\1\1) UI INVI:"IMFNT PIWV/IJII), lUi, rt 1/ [(IIIAI BFIORLIIII 
Il();\ IW 
I ) I 
I N V 1'-; I MIN I 
I I II 
(( W'I,I'il '( IN I lINC; 
-' ') 


1,1 ((lM;vll NIl!\ liON ANI) LNIJOI,SLMIN I, 
1111. 
lOCAl. INI)LJSIFY 
. , 
C()NCI:T~NI':1l SII/\I,L llF PROPFRI,Y CONSUI.Tl'lJ 
I'IWV{f){f), {{Nil ( I)' . 
; 
IIII\II:/\II.UI\] 10 COMPLY WITT I Till, I:UFl'(;OINC 1'1,()VI~)I()N SIIAU, 
I 
(,AU";I' 1111 CANCL:.ILAIION ell' TilL ACU,LLlIIAJION O[ilili. SAIIl 
, 
l. I lC, I ( 1 ML, 1)( ) Nil I ' I) W 1\ In I I () LJ~i I, .. " 
7 (USI'"l1S ('1(1" III lil,' ['hilippil1l's, as ,1I1WI1Lk<i, to 1'(';1,1 ,1S follows: 
"SIC 20lll. 
IlII{,I!lU (ll 
eliSIOMS /\NJl 15/I/<I!\l1 ()I INII I<NI\I 
') 
1<1 VL.N11I 
1)//<1 (/ 
1:<1 (,()I,I) LlNJ<!I(,lc 
10 ASSlWL Till 
1'l<ell'LI< 
10 
(OORDINATION OF TJ-TElR RESPECTIVI, J\UDIT I\S W[il.l, J\S [N 11[[,: 
I I 
I NVIS 1'1(;/\ liON I\N [) [)ROc.;[:CUIION OT:I AX /\Nll DUlY RI'I AlII 1 
1-' 
(;\L,I.L" :\ 1<li\I.IIMI' IINKAC1 .. VII\ U)MI'LJII'j< UI' 1111 
I<ICOI<I)", ()I' 
l.1 
1)( HI I 1111 
IHII<I'.I\LJ III CU'-;IOI\IIS ANlllIIl, IJlWI AU ()I INIIJIN;\I 
1-1 
I"VINIT',II.\I 1,1l11i\1i\1I1)1;\ 111'( i\·I;\lll .. " 
I.' 
SLC. 36, 
:-o,','li'll1 ~)317 01 llw Tarilr and ('usIOI11S (o<il' oJ thl' I'hdippI1H-;S, ,1e; c1111l'I1Lil'd, 
Il, IS llL'r('by lurlhl'r ,1111l'mlc>d 10 read ," [ollows' 
17 
')"'\ 
(\r~lt)lllS !ur llll' dcqlllSillOll u! Slllh g{)od~. 
"/\NY 
INllllSII<Y 
ASSUCIATION 
OF 
INUUSIFY 
:-01.CI(W 
MAY 
:!, 
I,IKIWI'" I'()',I 1\ I.FI'IFl' OJ' (Rl'llll, SURI:1Y HUND OR '>OMI Oil 1I,:r;: 
ll, 
,\ I '1'1,0 1'1\ I 1\ I I I N',IR U MEN I IN F J\ VO R UJ' 'I [ II': 13LI T< li\ II () I (16/'01\11'; IN 
'/ 
1I11 
;\M(lLJNI H]LJ/\I, IU 1I:Y(l IILJN[)I,I[) 1'1 RU I'\JI (2011':',) (ll IIII 


III (1J\1~lll (11";IClM', V,\llJl (11 
1111 U10lh lJN1111~ (lLJI'-,IION, l'ILI'l 
') 
;\NY 1111111::" I/\XI'" 1,11',0], () IllfJ, (J 1;\1\(;1'; W] III II II/WI' AI RFi\IlY 
IJI':I:N 
P/\II) Illlr,ION, IN WI llC'J I (N;JIIII. (UMMI'i';IONFR 01: 
(LJL;IOM') L,II;\I,I, i\U1LJII,I' LiUCI I IMI'OI,II!) UlOll~" 1';\YIvIIN I l-ell, 
., 
WIIIUI L,II;\I,I Ill" M;\lll, WIII11Nlj,N (10) WORI(INC Ili\Y'i H(ClIvI 1111, 
(, 
1:;LilJ;\NC I 
01' ;\ Wi\F.R;\NT 'oICNEll BY 'II IT: (OIvlMI%IONI'I, OJ' 
I 
l lh I U[Vh lOR II II. ;\( (JUISfTION OJ: 'iUCll CO()IX., I'J\()VII 111 J, IIIAI 
X 
Till, l'I~ClVIL,I()NLi 01 '-,I;cIIClN 201 (Willi.') C(lI)L', '-i11/\1.1. i\I'I'IY IN Till' 
') 
(!\,-il,(1IL,iJI,IIYll(lNI1C,:\NI1C,LlI,IIYC(l1\1I';\""IIC,, 
11 
('uSt0I11:-; ~)l'I't<.Ljl1lllg to this section 111<.1)1, vvithill tVVt'!lty (2()) working days Lifter 
I , 
" 
I') 
IN (;\.')1'-, Wlilin CONWUIC,OI,Y AU1LJIC;11ION Wi\C; INJIIAII,ll IIY Till 
'() 
INI1LJL;II~Y N;C;()CIi\IIClN 01, INI)UC;II,Y ',ICIUI" 
1111 ((1M IvI IC;Lil()N I I, 
~I 
',11;\11 
(1.:\1[\1 
ON 1111 
I.FIIFR m 
(FlIlIT, '-,UFIIY IJONll 01, 
l) 
WII;\ I lVI',[, IN';IRUMINT 1'()C;TJ:ll OP. U'il:ll FOR TilL I'LJF.P(l'il: i\NTl 
'3 
1111',I~I'IJI'(lN RIII\',1 
1111 
;\((,llJII,II) ;\I,IICI 1,'0 Ie) 1I11 
INI)LJ~,II,Y 
" I 
Ni,( )(1;\ III IN 
(W 
INI1LJ'-,II~Y 
'-iIClllk 
IVIIIClI 
I 'l )'-, I I, I) 
1111, 
:''; 
IN';IRUMI:N I, 
'I 
('",I()Il" IV1II, rC'I)('c[ 10 Ihl' ,iJ'posill()1l oj thl' g()ods m <lIlV Il<lLHI1I\' 01 til(' 


1111I'()ril'r m ,lilY olllL'r person wllh respeci 10 ,lIl ()llense' c01l1lllilll'd ill lill' 
" 
illll'<lrLll il'l) ()I till' 1',IlI"ls," 
7 
ullcier 1111' ,wthmil')' ot this Coeie or otl",r law entorced hI' the IlUrl'illl shall bl' 
l) 
Illlllc!llCll'cl! INVISIIC/\ Itl), I'I«(lC;LCLJ I til ANI) II/\Nlli ,I·n IXC'I tJ~;IVI,I.Y 
I(J 
1,\' [cllsl(}lllS (}llicl'rs] L;\WYFRS OF TIll: IlURFi\U OF CUC,I'OrvJ'" [hut] ;\N[l 
I':; 
1111: CONI lUCl OF I'FRlrvJIN/\RY INVESTIC;i\IION J\N[l I'POSr:CLJTlON 
Ii, 
(ll (l1';IUrvJ') 1\1,1 /\111) Ci\SIS, i\S WI'I,i, N; 1111 
l'I,(lC;I;UJIIUN ;\Nll 
17 
[ll:lI·N';1 III CU'iICHvlC,-RI:I.i\ 11f) CIVil, (/\'iIS, I'OIIII, I:XCI.LJ'JION UI 
;\1.1. 01111.1, (,( lVIl\NMINI J\(;I,NClFS INVOLVED IIIIRUN 
Illl, 
II) 
IlUI,I·/\U (ll' CLI",IOMC; 'iIIAI.L II/\VI IXCI,USIVI ;\lJIIIUI,IIY 101;11,1' 
)(J 
/\NY U,IMIN!\L ()I< CIVil. ('/\'-)1'. ])1J<I<C11-Y Willi 1111·, I'I,()I'IY ('(lUlU 
21 
HW. ['RChFCUTION OF VIUl.J\TORS OJ; TEl': TJ\FIlT ;\N[) CU'iT()rvl~i 
'" 
(OIJI:, /\NIJ Till: (UI.U:CTION, RICOVFRY UR FNI{)P( I:MINT 01' /\NY 
'i 
I·INI.I'I N/\I IY(ll,I'(ll<I'IJIUI<I'LJNJ)I}(IIII;COJ)[," 
~: 
SFC. 3H. 
',c<'li()11 2:,(1:\ oj 111(' I Mil( Mid C:usl()Jl1s Code 01 till' l'hdippJlll's, as dll1l'nded, 
• 
J1~.,I·( 
.2
c)ln 
111It/I'U'lIlliilliol/, A1I"1 {I/'J-,-,t!/( II/{Ol/ lIilil /\!1h(/(,( !nril!/(l}/ III ru/nj. -


') 
I 
(, 
7 
l) 
10 
II 
111,11 Ihl' duli('s, L)<ls('d Oil Ihl' dcci,mlllOI1 01 Ibl' nnporll'r Cill lill' I,Ke' 01 11ll' ('lllr\, 
wllLild bl' It'ss hI' t"" f'<'rcl'lll CIO%) lh.111 should l", le)~allv (,)lll'cll'ci, or wlwn I lit' 
impol'il'ci ,1flicles shall be c;o described alhl elltl'red that t!w dutlt's b,1sl'd on lhl' 
11111 '01 Il'I"', til ",l 1'11'1]( l]) ()]) Ilw L lee 01 I ill' ,'])In' would be iL'ss b\' 1,'1\ pl'rU'1\ I (I ()'l;,) 
lil,\1\ ',I"Hilt! I,,' 1('g,ill\' c(llkeleel bdSl'eI ()Il IIi(' Idrill Cliissilic,]II()I], or Will'll lil,' 
dutidhll' wl'if»itl, 11H'<1~UIT'11H\11!- nf qUdl1tit, or iIHp()rled ~Hliclv'-, IS tuulld upon 
l''\dlnilldtill!l ttl l''\l-l'l'd [1\ 
ll'l1 
~)\.'IT(,l1t (10(1;») l)l' 1l1()rl' l-h~111 the vntt'rl'd Wl'lglit, 
11H'dSllt"l'llll'11! Ui' llU,lllllly, ,t surcharge .:.;hall be cul!t:'clL'd frorll thl' inl}Jorter ill <111 
,1I11tHIL11 or 1101 less Ihall Ihl' difil'rEc'nCe belwe'e)) Ihe elill dulv ;)"d Ilw l'slll",\led 
ThM 
dl1 
LI nderv al ua tion, 
l~) 
11U~dl)llil1'd{1()ll III \"'{llght, llH:'<ISllrl'llll'lll or qlldnlil\' 01 IHUIl' lhdll Ihlll} 1)l'lCl't)1 
1:-; 
CillP(l) 11l'1\\l'('I\ lht.' \'dllll', \"'l'l~',hl, 1l1l'dL..,llll'lfll'tll or ljlldnlily dl'l hn'd III I Ill' CJlll}', 
1-1-
(lJh.l tlw ~Kttl,l! \',lllll', wl'lghl, qU~lnljty, ()I" n1l'~1C;Un'nH'ill She)l] (ollsj-ll-utl' i.~ ,Jrll/III 
1'\ 
/1/(II'l'I'ldl'l1l'l' III (]"Hld PI'l1dli/i'l1 untler Sl'cl I ()ll 25:l() !\NI) 'il:CIIClN l{J(l2 ot this 
1(, 
1'}'(JI'Il/l'd, 
/ilrilll'r, 
Ihal 
any 
LJNI)I.RV!\I.UJ I), 
mistil'll<lrcti, 
17 
MI',( 1/\'o~ill'ILIJ 
or 
undeclared 
imported 
articlcH,jikl1ls 
toulHI 
"1")]1 
I l) 
'II 
1 111< 1111 !\IVI( )1\1 ,II I Al II II II(INSI, I 'I'YM II ANI) II II. IlUC,1 NLSC, N AM I' 
21 
UI' 1'111 c,Ulql( I 1",11'( )f':l U': MAY Illl,IV()I(If) /\lll.k IHI! I'f':CX IS~,. 
')') 
"\IV I \(' 11 
II\(' 
nIl sd(;-'sc ri ption, 
Jlllsc1assjflCi.l tio!l 
or 
:)3 
rllisdccld!'<IlIUIl tIl lhl' inlporl l'ntry IS illlt'nliolldL till.' ltllfH)] lel' shall be "ubjeel to 
:',1 
I '1'11<1 I I)] {)\'L,illils lIl1dl'l 'oC'lll()]] :'>HI2,lill1b Cmk:' 
SI;(', 39. 
A IJeW Sl'Cti()]l to be kl1owl1 as Section 250\-!\ i, IwrellY 1L1Sl'rtt'tl III Part 'I, 
2CJ Titll'VI, lit)llk II nl II", 'I Mitl and (USt()I1IS elHle of till' l'hilipPlIll", ,J' ,lIm'l1t!ed, I() rl'<1d 
'7 
(\<.; follu\,,"·.,: 


" 
FROM TIll: coURCI ]AI\C;I: COIlA],], 131: /\]H)WFIl ONI_Y IN (A,)1:'; WIII'N 
II II: OLe U\I,Ell 0], ENTEI\ED C],NiSIFI(J\TION IS ll/\SI,ll ON RUUNC;CO 
IW IIII 
I/\klll UlMMlCOSI()N ANI) Till. IlURI/\LJ 01 Uhl(lMh Ah 
/\1'1'1,( )VII) IWII II 
1l1.I'A[<IMINJ 
01: 
I·JNANU, 
l'lJl,'-;UAN I 
I ( ) 
(, 
C;UllC;I:(IION (/\) 01 'il( 'lION 1,1,01: 1'111'; (Olll: l'e()Vlfll fl. 1'11/\1 Till 
7 
Illc,(RII'IIUN 
ell 
1111. 
AI''11CI.1 
Ih 
I( lUND 
(ORR!:('1 
UPON 
X 
1:.Xi\fvIINAIION' l'IWV1111f), IIN!lLI1',IIJi\1 1))\S1.'1) (IN 1111·. I,I,SLJI:I 01 
C) 
1111:, I·XAMINA liON, 1111- ARIKI,I IS l{lLJNIl I,.chl N II/\I,IY 1111. c,/\MI· 
10 
i\') 111/\ 11)1:)(1,11)]·:1) IN TIlL RULlNC." 
II 
SLC. 40. 
',,·,'liclil 2hOI 01 the TMiif dnd Customs Cod,· 01 II", Philippil1C's, as JIlH·Il,\c·c1, 
I , 
IS 
,111c1 [.1''''5 11C1icl tlwl'l'on within tl'" p"riocl pr(,scribed uncler Sleet]"'1S I 'JOS 01 this 
I') 
Cuel,'; 
, ) 
1 ' 
" 
'LI 
,)llnwl'd I()r Ilh' si.llJsL\ctioJ1 ot the sanu'" 
III 


" 
IJISP()',IIION (lj" 
I'I<Ujlll~ 11' 
UNI)ll~ eLl,lotvlc, (US IOIJ! -
l'rofwrl\ 
wililill till' I"JI'\'ll'W ot lhis f)clrlOf tillS Cod" shall 1,(" [sold, 01' othl'I'wi~" dlsposl'd 
01, "I'oll Ihl' ol'dl'l' III Ihl' Collecllll or IhL' pori where Ihe pl'op"rly is {U[JIlt!, 
(J 
otlwr I'Ul't 1 [ll';POSUl OF TllR()UC;[ [ ]'1 IF H1U,OW[NC MOllF,) OF 
7 
IJISI'(l')IIIClN 
X 
"(1\) WlllN C;Ullll:CII'ROJ'I'KIY 111\" 1',XI'()IZlI'(lll'NIII\I, IIIJ',",I\N11\ 
lJ 
c;IIAI,I, Ill, I:Xf'(ll{II':U IILROUe]I A COVI'PNMlNI INIIIY WIIIUI 
10 
SII/\U,lll IJISICNATFIJ TO ['r:r~F()RM SAIIJ TASK; 
II 
"(Il) 
WIIFN 
TIlE PEOPLRIY 
IS 
NOT 1,XI)()RTJ'll, 
ANIJ 
U['()N 
I~, 
kIUH,,,lfvIINI)/\IIClN 
01, 
1111, 
CUMMISSIONI'I, 
01 
CLJC,IC)[VIC" 
1111. 
13 
,c,lun 1/\I,y UI IINANC! f\1'i\Y AlIlI 101,1:;1' 1111' OI'I'IUAI, Ue;i' ClI' 1111, 
I~ 
!\RlllI,IC, I(l I'I,OMUII: 
1111 INILN')IVL (Cllll,(TIClN OI'IAXI" 
15 
/\NI1/()[, ICl 1111-1' 1'1~l:VINI OR SU['PRlg, SMUC;U,lNC /\Nll UIIIU, 
16 
l:k!\lJI)'-j lJI'(lN I Ill'. UJSIClMe;; 
i 7 
"(C) WI liN Till' ARI'lCH lS NOT S{lllA])] J: F()I, IX],ClRI!\ liON 01, 
I~ 
lOR ll,)1 !\C/\INSI SMUC;CUNC; OR Olln:R IFAUlll; UPON ClX,[OMS, 
Il) 
II liN I I M 1\ Y III C! I A NN ILI,f)1 () 1111, OIl'[UA I, l)e;I' 01 011 11,1,( ()I'I'IU'L, 
~o 
01' 1111, N/\ IIClN/\I,C(lVI\I'(NMI,N I; ANI) 
~I 
"(11) 
II 
II11 ,\IUIC 1,1: I', 'ilJl I 1\ll\.J, I'(ll, L,IIIITER em (()NSI~;'I'~, OJ' 
" , 
') , , 
'J --' 
IUOll;IUIT', Of, ( I KlIllfNC M/\I[':R[AL",llll'N III/\T /\jUIClI: MAY 13[; 
CIVI:N 10 1111, AI'l'l,(UI'IZIAI r.. COVI',I.(NMIN I 
/\Ci,NCY 
liF()I/IIJI IJ, 
IliA lillie; /\C;I NCY LJ'-jL'.S Illle; UNIY HlV OIHCI/\I. l'UI.(I'(lSl, , UI, I{ll.( 
C I 1/\ I, II Y 
"1111 (( )~, I 01 I:X['()RI:\ [ION OF ~,LJ13JI'CI I'RO[,IRI Y UN\lt:l.(IIII~, 
"il,CIIO:", IN(llJllINC AI.I, 1\ II I'Nf)ANI (UC;IS 11111<11(1. e;IIAII 
III 
11 


,>11(lIJI'!)ll\lll 1i1' 
1111. 
IMI'OI~II:"/C()NSICNII WII\) lINI.AWllJI.IY 
.) 
1l1,()UClllIN 1IIIIMI)()[{IFIl /\R11( L1:, ANIJ/(Wlllf llf~()f<f'R II If·FIClI', 
• 
AS THI, (N;I, M/\y BE; WHEN Bonl '1'1 IF lMPOP,TITz/CONSICNIT WIIO 
.' 
(/\N NUl III l(lC/\II:I) nll·Nllll UlVH~NMLNI I·NIIIY WIlIU I 1'-, 
(, 
llF'iICNAITI) 10 FX[)ORI SUIlJH'l PI<OI)I'RTY SIII\I.L SIJOULlJlI, II II: 
7 
CO"T 01 I'XI'(ll< 1/\ IIUN 
IJI\()VI/JIIJ,IIIAI /\[nTCI.1SI() IlL FX['llf{IEIJ 
X 
UNllll, 1111'-, '-,IU I()N '>[1/\1.1. IlL I lU\ N"I I 1""1 J liY 1111 
IlLJI\I·AlI ()I· 
l) 
UJSIOM'-illl 111I. C(lVI,RNMFNI lNlllYlllAI l'-j MANllAll'!) 10 
III 
liX[)(WI Till· /\I,IIU .FS WITHIN FIFTEEN (IS) 1l/\ YS I'ROM II IF TIMlll TF 
II 
1)1,(lVI/JIIJ, 
I) 
11I/"IJlI\.IIIAI/\RIICI.I·SIJIAI AI,I ClIANNI·111) ()j( AUIII()RI/I·ll 
11 
1:01\ (JIIICI;\I. lie,l. ()" 1·()I<.UI/\I<IIAIlI.I. I'LJI<I'(l',I~, IlY CUVI·I\N\'IINI 
I.J 
[,NlITII:') ;,IIAI.I. NOI III SOU) NOR IXC1I/\NCT:1J IN ANY M/\NNFR 
l:i 
WII/\I',UI:VIR 101, OIIIlR ARm 1.1'1. I)IWVII 111 J 11.//, 1I1111!V1CJ!II., IIIAI 
II> 
1111. CO',I UI· 1l;\NIJI.INC, '-jIOI,I\CI, 
II,AN~'il'()RI /\ liON ANI) 01111.1<' 
17 
('IIARCI'':; INClllENTAj, TO Tm: UFI<JU) ;\NllmAN'1I)ORI/\llllN ()[' 
I B 
'iUIlII( I /\1<11(1.1 
~)11ALI. Ill, 1l0FNF IlY 1l1T: RFCII'IINI (,OVU,NMI-NI 
IlJ 
I\CI.NCY: I),,(JVI/J/I), IINIlII Y, IIIAI II· C;UllJI:CI AlnICI.l·. c/\NNUI Ill. 
'Ii 
IXI '(l""I) III"ClLJCII 1111 
CUVlkNMINI INIIIY 1)ISICN;\IIIJ I·ew 
II 
Till: 1)IJl,I)( )',1, ()I, IS NOI SUIT/\llIX l'ITI1FR I'OF OFI1CI/\1 
U'iJ-: OR 
.) , 
--, 
M/\NNI·.I<. 
N, 
1111 
CA~iJ-
MI\ Y 
I<.LC)lIlI" 
(\e, 
I () 
PI Nil!." 
III1M 
25 
I:M II II\( )\1 Till, COMMJSC;ION ON I\UIJIT,I:IIF IJFPARIMENI ()F 
:)(, 
I lI'; III T, 1111' Ill! RU\ (J OF( lJSI OM"" /\N [) J'l\OJVI II IF 1'1, I V A II: ';Ll TOf, " 


') 
lS he['eby h.lrllH'r ,)l1h'IHIl'lll() 1'(:'LL{1 as follows: 
" 
" 
"SH, 26m 
[Mo"l' of SIIIe] DISP()SI!'ICW ur PIU1C/!/)', IN CIISI OJ 
I SI'( 11< 1/\ 11()"i 
') 
II", p,n-Iltul'li l,,"l'l 1111, 1,01 LUWINC U U\I<CI':-; SIU\I,I, III 
['AI111'I<OM 
[0 
I111 
I'I,(XILIJS 01' Till: EXI)URIAT10N ()I 
AKIIClIS WlllllN I[ II 
[[ 
I'URV[[:W ()[' T[ [[~) ['1\1'[ OJ' TlllS COlli,: 
I' 
"(1\) [X['( W [/\ [[ON 
r:X[)[':NSI'~, INCUR[,['[) IlY 111I (;( lVI:[<NM['N I 
[1 
INIIIYI11,SI(;N/\I[[)['OI,I[I[,l'LJ[,['OSI', 
I~ 
"(Il)I/\XI:'-; ANI1 01111R ClIARcr,s, J\') TllF C/\SII'v1/\Y IlF, lJUI: 1'111 
1'\ 
COVII,Nf'vIINI, 
III 
"(C)",I(JI\j\(;[Cllf\kCIS, 
17 
"(Il) /\RRN;lm: CIIARC;ES; ANIl 
I ~ 
"(I) 11'11(;111', 1.IC1 lTERAC;r, AND OTI1FR EXPENS1:S INCmINI/\! TO 
I') 
1111: [ X['( JR IAIIUN" 
~)() 
SFe 41, 
',,'cliO" 
26()-1 or Ihl' I'Mirr ilnd Cusloms COeil' 01 
Ihl' 
l'hilil'llllWS, 
,IS 
7 ' -, 
2~ 
';W< 1'1 liS I I,{)M II II I'I\()( liDS UI I Xl'()I< IIIIION ()I I'J<()I'I J< IY ,VIII II N 
nil I'LiP VII ,'IN Of' TillS I'III"-T 01 n liS COllI' - [Nn customs OffiCial 01' 
"IllI'I,,) l'l' sh,,11 I'l' "IIOWl'd to hid dil'l'ctly 01' iwlil'l'ctil, ill ,11\\ "",toms ,wetilll) 1 
ANY c;LJI(['[ ,US [(['MAIN[NC A1'II',1I, [[ [I, SAI[SI'AC [ION 01 AI,[, [;\W[LJ[, 
(I [1\ RC ,[ c, N, 1'[,( lVl [)[ ,[) ['01, [N SLC I[ON 26CC, 01: [[ [[C, U)[)[' ,;[ 1;\ [[, [ll' 
I ; 


, 
., 
) 
7 
l) 
1(1 
II 
I ) 
14 
I:' 
Ii> 
17 
I') 
21 
') ') 
) , 
) 
'J .1 
Illl'(lC;lllll IN (\ >1'1 (1\1 
II~LJ>I IUNI) IYIIICII '011/\11. Ill· lJ~"IOI) ',(lIllY 
F()R IIII' I)U[,['()C,I· 01: [:INANlIN(; II [F U)tvII'UI,''()[,y !\(ejUIS[[[UN OF 
IMPORIEIJ COO!)') flY THE (;OVm,NMTiNT N; PROVIDED FOR IN 
([wreOIl, such ,Hlic["s SHA1,L [m,w] be sold at auctiol\ f,'lftl'r "ueh I'u[)[ic [wtiel', 
Illlll'Xl'l'l't1'11\' lil'L'l' t1,,\,s,1 ilS Ihe lll'u'ssiliC's or I ill' (ilsr' lX'rtml 
" 
. 
"\\,lll'll "'I 1.1I I'l' sililil bl' milde ()J l,roPl'rlV which, il1 Ihe O[1l111011 o( 11ll' 
"I I,l' S,1Illl' ,it;'I'O"ilJOIl ,)IIAI J. [mil)'1 lx' madl' or dJ1V \\'Ml'hllllSCtl Mlie It-
wlll'1I ill Ihe OpilllOIl or thl' Co[ll'clor It is likely that thl' lllSI or dL'I"TClilliorl, 
"I'IWVII)II), 111/\1 IN AU CASI'S INVlllVINC /\KI1UI.') IIAlll.l,lO 
DJ:[ERIC )l,/\[[ON, 
[I IF 
DE[U,M[N;\J [ON 
[I JIRIClN 
~JI [Al.L 
III 
2() 
[:XCI,I),;[VI 10 [[ IF C()[,[YC[OR /\ND ~;Il/\U, m: [:INlli, ON TIll' MAITFK 
)7 
1'I,t)1I11l1 Il, IUI(IIIII" l[IAI [III, AUCIION SAI.I:. C,IIAI.L.1l1 111,1.1) NOI 
II 


1/\11,1\ III/\NI\\,() e'l IMY') /\111,1\ IIII l'lIlll,IC NOllel, ')1'1 IIYIIII', 
, 
(OU .Ie I Uk," 
" 
SEC. 4S. 'i1'CI'i<lll 261 () 01' the Tilrifi and Customs ('Oell' 01 til(' PhJlipl)IJ1eS, as C1mC:l1lb:l, 
'1 
I, herd)v fllrllwr <I1l1l'lllkd 10 n'dd ;lS loliows: 
",C, I (' :'6 III, I) I,', I '(lsi I i(l}/ 01 U 1/.001 Ii IIrll des III r ,Vii IL I "I /l i (Ide"" 
II rllc les S 1I bjl'c I 
(I 
10 salc' ilt pul)lic illlctioll hv customs aulhorililes shilll be solei at ,1 pricc' Ilot II'ss 
• 
X 
ill Ih" lI'ill,,1 wiJolc',,,11' ljll;llllilll's ;lnd III 11ll' Orclll1i1rV UlllI'SI' oj Ir[lcie ,1.S 
III 
COeil', 
II 
"Wlwl) ill" MticiC' remains unsold ill at lc'"st two public biddings lor Wdllt 01 
I~ 
bidder' (JJ' 101' I"ck 01 ;111 "cel'plabl", bId, "Ild Ihe arlicll' IS pcrlshabll' dlld/or 
I~ 
Ihl' ((JIlllllisSIOIWI' <11 (\lslnl)lS who SHAJJ.lmal', subject 1'0 lIw "1)1)1'(1\,<1101 tl", 
I') 
';enl'i.HI 01 l:il1.1Ilc'I',l <1utllOl'i/.l' tll(' ollicial USI' or tl1<lt MtIC'iL- III 1I1l' Ilul'l',)u or 
1'/ 
SIII'I'l'e'is SI11lIt',gllllt', imel "tlwl' Irauds UP"I) 111l' ('w,tol)b, ,mel il till' i1l'tici" is lwr 
I X 
suililblc 1m such USl', til"l1 il m;w I)l' cl1amwlcd to tlw otllcial 1.10,,' or otlwr 011 ices 
I') 
III I ill' N,lIiOll,,1 Cm'l'lTlIl1l'lll AS I'lll: COMMI%IONU, UI CLJ,)'IOM,S M;\Y 
)11 
21 
""li I )1'I'I'lol"m'lll. i\CIZICLJI,llJIU\I. l'I{OIHll 1'-, :-;111\1,1, Ill" CIVI'NI () 1111. 
, I 
I) I .1';\ I{ I fvll N I () I, I\U, I C LJ I. I Lm I', I'C lR 1'1\( )I'll{ I) I ')1 '( )'-,1 II () N, 
"II' 1Ill' ,1I'IICII' olll'J'I'cI toJ' sak is not 'illltal)[" eitlwl' tOl' (lttJcia] u,,' ()J' CI'<Hill', 
''I 
1)"1-',"'111)('111 ()I 1l'"dl' I\NI) INllU:-jI'I,Y OJ' ,,11\' oLher gO\'l'l'Ilrm'lIl cnlilv lhrollgh 


I 11 le1\' , sul'jcCllo 111l' el!'prol'al Of tlw C1ccrdan Of Fil1,1I1cej ciIS!""" of the "rtICIl' to 
) 
COIISIII11IlI<1II'ci ill lilc' prc'sellcE' of it reprcsenl<1llvc 01 the C 'OJl1lTlIS';I()1l or I\lldil, ill 
11ll' l11ellllll'r prlll'icil' 1'01' hI' this C 'ocle." 
7 
SI'C'. 116. 
'wdi'"1 2111201 tl", 'I <1ritt ,111,1 ('u';tOI1'" C'Odl' 01 till' [,11JiI!'I'llll'S,.15 '1I1ll'I1lIl'd, 
') 
1(1 
"';l11uI'I,I"d ,Hllel"s, ,1ller lielhilitv lo SI'I/,U'" ,"' Illl'tl'llllI"l' <;l1all 11,1\'(' b('CI1 
,l,) 
_ 
II 
l'stablislwd IJ\' !'rl1jWr administrative lor judicial] procC"'ciings ill conformity 
Wllh lhl' I'rll\'isillllS 01 Ihis Code, shall bc' disposed ()r ,lO, pI ()\'Ilh-d ror ill sc','lioll 
1~ 
l\\'l'IIII',<,1\ 111I1lcill.'ci lind 11.'11: I'/-I( )V/Ill/), lilA I 'J\'N',IIIVI', /\" IKII'c, ,;() 
I..J 
CON',lllIRI.I) IlY 1l1l: PIIlUPPINFS UN[)I'J~ 1,I\We;, 
RI:('UI,I\I'IC)N~, OR 
IS 
FXISIINc; 
IN 111~N/\II()N/\I, 
;\(;RIJilVlINIS 
:'111\1,1 
III 
[)I'iI'CJ:il:J) 
II, 
I\('UWI1INC; lel 11111-II'C0f\11\1INI)i\IIONe;. I,UI}',()I, (mUIR:",} I J\Y 
!'l 
IIII'. ;\I'I'I,(ll'RI;\It: RI,:C;UI.I\IO[\Y /\C;I'NCY: 1'11)('11/"11, 
/'LII,n/u\, Ill,,! 
1() 
Pdl'dgrnph'1 b, (', li, L' (1nd J shall upon ord(;'r to Ihe Cullc'llnt" ill \vrllilig, be bl1r1lcd 
" 
) 
,wei ,I I)()",['I,,, ,111\' rl'I)J'('<'I.'l1l,III1'e 01 lill' I'J'iV,lIl.' "('elor," 
'I 
SEC, 47. 
~l'cl1(1I1 bl'\, "(l(lk II, I ill,' VII, 1'<1llI1 (ll Ihl' 1,11ill e111<1 ClI,<,llllll,C"cil'oi 
"'i],C :IS 1:\ 
Fell'orrl to PeJ'so/ls IlIstrilllll'lItol III t/II' f)"'-"(,I'rY"IIII SI'I:, 111'1' or (lr 
,I (, 


') 
) 
in Ihe discovcry ilrld SClZlIrc o,r slIcll goods [ill Clccorlbncl' with Liw nlics ,,"d 
7 
(N,I ()I (,lKCI,~)SI'UI, I'FU'lI:CU lION OJ' SMU(;CIJcli.'l UR 'lii/URI: /\NIl 
X 
II( WIII'IILJln CA'il'.'i,lllI', 1\1VI0UNT I':QUIVAII'NI Hl TIN I'll, C1NILJIVI 
') 
(IO':i,) 11111,1 III Cilll\I,I, Ill. elVI N 10 llIil<IJ\lI 01, CU:'iI ClNI', IAVVYI'I</~i 
10 
WIIO i\(IIVII,Y P[,()',HUIFlJ 1111' (/\'11 
111/\1 
RI,:"UI.lID IN 111[, 
II 
RFCOVL\,Y 01 RI'VFNUF, SUF([[J\RCFS, AND FFF'" OR IMPOSITION 01 
l' 
I'INI' 01, I'IN/\IIY OR ()Jif'lil, UI' COIVII'lmMI"I' III 1111, 1l11'1'NJ)II" 1lI< 
I, 
U1NVIC III 1N UI 
1111,. OII'I'N[)I'}(: l'R()VWIIJ, I U;< 11111<, IIIAI IN CA'lI, 
14 
(11' CONVICIION, WllFRE 11 IE PENAI,TY IS lNC/\I'AI3I.1: OF I)FCUNI/\RY 
l:i 
1,',1 I l'vl 1\ II()N, I111 
Mll()UN I UI RIW/\I<J) "11/\1,1, III IC)UIV;\IINI TO 
I h 
I W IN I Y 1'11< CI N I lJ IVI (2(l",,) (lll I II Cl V II. 1.11\ III I .1 I Y I NCI ,LJ 1)1 NC 1'1 N I.", 
17 
I'I'N/\I.IIIC; /\Nll ~,lJI« 11/\1,(;1"'1 IlVIl'()',j\) IWIIII (OLJ1\1 
1'1<()VI{)Il), 
18 
IINIIII), 111/\ I WllUn NO ([VII, 1J.J\llll.lIY 
I~, /\WA]\llUl 13Y 
1111 
I') 
COlWI, 1111, '1LJIVI 01 
1'2::,ll,OO(),Oll OR 
1),~1l(),()1I() ()O "IIA!.I, Ill,. cr<ANII.I) 
O() 
WIII.I'I III1 IN,I' 1'1 1,1,c,c)IVhll WITIIIINJ\IJIY 11'\1 I1I1 
IRlAI (ClUI,1 
"I 
(11\ lilt: /\1']'1:1.1 ,/\11 COURIS, r,FSI'I:CIW],LY," 
~.s 
"Foreign Purl" 
11H',1I1S 
d 
port Of pLh'-l' oul<.J!dl' 
tlil' jurisdiction ot t!1t' 
I I 


• 
"1,( WI ICN 11,/\Whllll'IVII'NI" C,II/\U 
1,11,11,1 () IIII 
I V/\NC,I'()I, I Cll' 
" 
CO()Il') 
IR()~;I /\ I'CWLICN COUNTRY IN 10 IlIF PIIIUI'],INES Fcm 
\ 
~)IIII'IVII NI IC) /\ ICml'lCN IlISI INXI'ION \!vTIIIOU I INTP()11U(,INC; TIll: 
C,/\MI,IN Il) IIIII'IIII,II'I'INI,CLJC,IOIVIC, 111,1,lllll,y, 
"!-)ori of '-,1)11')," is a ti()Jl1t'sLic porl open to bolh lureign and cOdslwisl' lL:.H.ll'. 
7 
1'01'1 01 c'l1ln" I~ 1I11' chid I,ort 01 entry ot th" colle-ction dl;,[ricl wl1<'r"ill il IS 
X 
Sllll,lIL'd ,wd i;, till' l'l'ITUillll'nt stallon o[ the Collector Df sllch pori, c;ubporls o[ 
C) 
L'IIll\' ,Ire Clillic-I Ihc' ,Ic!I1\IIIISlr<,I\\'l' juri;,ciiclioll o[ Ill<' Collc'clur o[ the pr",c,}",,1 
I II 
I)orl 01 C'lllTI (\[ Ilw d i,sl rid Wlll'lll'vl'r llll' [c'rlll "1'01'1 o[ 1-:1111'\" is used IWlein, I [ 
II 
I) 
I ' , 
III 
17 
IX 
I') 
21 
') , 
, 
" 
') I 
IIC()~lslV\llSt' ports" ,liT sucl1 don1eslic ports (l~ ,1lT OpCIl to coasivvisl' lrdtil' Oldy. 
'I hl'Sl' lI1cilidc i)11 porls, ilarbors and places nol porls 01 enlry 
"Vl'sst,b
lf 
il1cludl~S l'very sort of boat, craft or other arliticial contrivance uSl~d, 
o[ [11<',lir 
II !\rtiLll's", V"lll']) llsed \,vilh rClCl'l'lIU' Lo inlpc)j lalion or l'xporl<:llIOt1 r inlludl's 
goods \l1l'rch~ll\disc ,mel in generdl anYlhing lhal lYld\' be' rn,)tic' llw SlIbll'CI or 
,:u 
,,1,)' <1dmil)ISlrdlll'l' [llll' (\j' [or llw l'l1fOICl'l1ll'lll or dl1\ rOlkitul'l' ul1d('r till' 'l'Mill 
,IX 


.l 
to l'1110I'Cl'llll'lll h\ l'lll' ilUI'C'c1L10t ('UStOIHS or otherwise withii1lts luriscllctioll 
('lIslolll'> ,111(1 I Ill' 111l1l\1l1 ollnlel"l1<1II\I!Vl'lllil'. 
7 
"C(lillIl1l'>S[(1I)" I'L'll'I'S lulll(' I'al'il"[ Commission, 
') 
10 
II 
I ' 
I, 
blllldll'd, belliit'd or olhel'wlse packed. 
I-I 
/I~';nllll)olin()" is nl1 act ot anv 1)C:~rs()l'1. who shaH fL1uduJcntl)! llHj)()l"t ur brill.(,'., 
'Ill) 
() 
10 
I.' 
II> 
r('(,,'1\ ", «11)("(',\1, 
btlI', Sl'll or 
II) an)' manner [aulil"ll' Ilw Irill)sl'orlilll11!1, 
I') 
«lI)ll'"r\' III I,HI' !\rliLll's SlIL'jl'LI 10 Ihls ].l<lI'i\gri\ph sl1<,11 be kllOWIl ,)s smuggled 
)11 
.1l'llclcs 
/'/,(lVlIl/ I), IIIAI IIIL', ACI 01' ],l<ClIVINC !\I,n ICI,j':iIIIAT /\FI 
21 
, ., 
") 1 
.-' 
) I 
SUI'I'O~;I;I) TO IlE l-:XI'Or,TJ:]) BUT /\RL SUllSI{)ULN I'I.Y RFTURN]]) I\N)) 
1,111,( ILL) IlYIIII IMPORTINC; COUNTRY 'i11/\IJ, NOT Ill, C()N~,I])j:I\FI) 
,',IVIlJCCI,INC," 
" II.ClI N 1(;\ I, ';1\1 LJCCI ,I Ne" 1'-, AN AC I (ll /\NY l'I.l6UN WI 10 1\1;\1<1'-, 
OR /\1111\'11'1', III IVI/\I<IINIFYOI' IMl'llRIFIlOR FXI'ORII:I) /\PT1CI.l: IlY 
:'(, 
MU\N'; III 
:\NY 1/\1 ',I, OR nU\LJIlUI.lNI INVUI( I, IlICl.A1';/\TI()N, 
'.7 
/\I'I'lll;\VII, I,I'IIIY, 1'/\1'1':1\ OF 
IIY 
ANY MI:\N', UI' ANY 
I'AI,'",I 
I') 


<., I /\ I 1.1\1 I 'N I , IN 1\ I I II 'N () I< V I '.1, Ii A I " ()I< liY ANY 1\11 './\ N~j 01 1\ N Y I /\ lSI. () 1\ 
., 
1:IV\IJllLJLlNI I'I\I\(,II(], WllAISOFVFR, OF. lTFFCTS ANY FNTRY OJ: 
C()OI l~i, WAR I ':~i (m rv1FRCl 1/\ N DIS], /\1 U:SSJ'l1 i\ N IJ I Ie n, UF WI'I(;J IT Of, 
,I 
1\1 l'.iI",U 1,1 '-, 
IIII 1<1 ( )1 
()I< III'()N 
/\ 
1/\1 <',1 
U !\,-j'-iIlK'/\ liON ;\'-i 
1(1 
.., 
C] lJ ;\ I .1 I Y ( 1" V /\ III I , ( )" Il Y l I II '. I 'A Y MIN I () I I .1 'S'o I I JAN I I II, 1\ M () II N I 
(, 
LrCALI,Y IlUI, (W I I IF" /\NY I:AL'-)I: OR IR/\UIlUI,INI FNI'RY OR (I,/\IM 
7 
J'( H, 1'1 Jl' I'A YM FNT OF IlR/\ WB;\CK OR RflUN Il 01: IlU IIJ~) Uf'()NIIII 
h 
IXI'()R I AII( IN ()I MI'.I'U IANLlISL, OR M/\I(I'~) 01, 1'lLI.Li ANY /\I'I'II)A VII, 
') 
;\W, IIU\(" I, I([:,COI,:!), CT.RIII'ICATI' ()I, (Hlll'.R I)OClJMI,NI, Willi A VII-W 
10 
III '-,1'(IJI,INC 
1111 
1'/\YlVIlNI TO IllMSJ:1.1 01':: 
OIIIl,I\'-, (11 /\NY 
II 
IlRAWJ;N K, 
/\I.I,OWANCI, 
OR 
Rl-:FUNll 
OF 
llUTII:~) 
()N 
Till-: 
I ' 
I ) 
.1 
1-+ 
IS 
III 
17 
I XI'( lI\ 1,\ II( lN (11 f\IJI\UI/\Nlll'ol, C;I([ ;\ 111, 111!\N 111/\ I II CAllY J)LJI 
111l'I<I,ON, Ok WII() '-iIIAI.I.HI': ClIIL1Y OJ' ANY /\C I (11 (lI\1ILj'-iION '-)11;\11, 
1'(11'. i:MII OI'J'l:N')j" 131: T'UNI'-)] JAnLF UNIlI:RJI JlS (Oil!'," 
IX 
C0I11I111'I'Cl:j 
111:J'/\RIMFNl OJ' TRI\f)]: !\NIl JNUllSTf,Y, 
~)ccuriIJ\'s "tid 
1<) 
1'.;:ell"I'!,:" ('''"1111''1''", IN/\CII)Aj, Il"",.d "I Invl'slllll'nls, I)I-.J'A!{I MI'N lUI' 
'(J 
AU\lCLJI, I Ukl, 11'.xIHll'l IllCl'lllivC's Uoanl lli' (lJl Cclll111llssiol1j I)L:I'/\I,IIVII'N I 
21 
OF FNFRC;Y ,1S ll(lW or melY 
Ill'realt,~r l)ee require" by jaw (lUI <JUe), IIlml )1, 
y, 
) 00 I) 
" 
SLC 53. ,'-il'llioll :,(,ll"! 01 the J i\l"ilr ,\l,d CusIOll\S C"dl' [)j Illl' 1'llJlippil"ll's, ,," <lllll'ndl'd, is 
"'X( "\hlll 
/1/1111111'/111 rlilliorill/iolil 'iMUC;CIINt:· 
(/\) AI1\' person who 
~I 
drllc1(', ((l1l11"1" illl,lIV, '011/\1.1. Ill,. ClJll,ly (11 ',MLJCClINC; ;\NJ) '-iIIAI.I.lll. 


1 
PUNISHABLE AS HEREIN PROVIDED, (B) 
[or] ANY PERSON WHO shall 
2 
receive, conceal, buy, sell, or in any manner facilitate the transportation, 
3 
concealment, or sale of such article after importation, knowing the same to ha ve 
4 
been imported contrary to law, shall be DEEMED guilty of smuggling and shall 
5 
LIKEWISE be [punished with] PUNISHABLE AS HEREIN PROVIDED, AND 
6 
(C) 
ANY IMPORTATION OF ARTICLES TriAT DO NOT PASS THROUGH 
7 
THE PORTS OF ENTRY SHALL BE CONSIDERED AS I !NLA. WFlH. 
g 
I MPC)RT.ATTO!'·J PUNiSHABLE UNDER SECTION 3601 01' THIS CODE, 
9 
SHALL BE CONSIDlJRED AS ILLEGALLY IMPORTfU) AhlD SHAU !iF 
10 
DFPGSf'D Of TN TEfl lVfJ\NNER J\S PROVIDED FOR TN SECTION 2602 OF 
11 
THIS CODE: 
12 
"1. A fine [of not less than} r):-.r AN AJ\10UNT EQUAL TO THE APPRAISED 
13 
VALUE PLUS fifty [pesos nor more than two hundred pesos] PERCENT (::SOY) 
1·1 
THERFOF and imprisonment of not less than (five} SIX MONTHS AND ONE 
15 
day[s] nor lllore than [rOllr years] TVvEi'\JT-{ DA '(Sf jf ~hi:: appraised vaiHe, to be 
16 
detc_l"lnincd in the rnanner prescribed under this Code; including duties and 
17 
taxes of the artlOclc '·nl·lv.·full" "'~"~r<~']' toVf"'r"Cnc "",,:::' TL"Ir'>'Jo, '.f" ,,"cr,," 
I 
.... l 
-L.", 
:; 
--"'l..t'~' '-'--"--
• ,,,,-"-,_i,,,'J __ ' •• "", ,I 
\.J'-L-;;,~ 
.. ,";iJ" '-"~"";L-:; 
IS 
(P5,OOO.OO) RUT dncs not eK('f)t'd ftvvcnr\,'-riv{'11 FIfTi TI-IOUSl"l.ND pesos 
-
" 
___ 
J 
19 
(P50,000.OO); 
20 
"2. ;\ ti "" [of not ler,s than eight hu ndred pesos nor more than five thousand 
21 
pesos] IN AN AMOUf--TT EQUAL TO THI: APPRAISED VALUF PLUS T'lFTY 
22 
l'L,RCL:[\J r (5tH,.) 'iHhh'EOP and imprisonment of not less than [six months] 
23 
FOUR Y"ARS d:l 
... 
" 
• _. '.' 0-. 
" . 
. 
° 
D 
\. an one ~ ay nor 1110re tHan rtourj DiGi i i ye.::u·s: It ilie appr3LSeG 
24 
\,.-:!Ut-:, if) bl~ LlcterrninQd in i.ht; rnannei' prescribed under this Code, including 
25 
26 
27 
51 


I 
"3. A fine [of not less than six thousand pesos nor more than eight thousand 
2 
pesos] IN AN AMOUNT EQUAL TO THE APPRAISED VALUE PLUS FIFTY 
3 
PERCENT (50%) THEREOf< and imprisonment of not less than [five] EIGHT 
4 
years and one day nor more than [eight] TV'lELVE years, if the appraised value, 
5 
to be determined in the manner prescribed under this Code, induding duties 
6 
and taxes, or the article unlawfuily imported [is more than] EXCEEDS ONE 
7 
HUNDRED fifty thousand pesos (P150f uOO.OO) Dut doC's not exceed fone] l \VC! 
8 
hundred fifty thousand pesos (P250,000.00); 
9 
"4. A fine [of not less than eight thousand pesos nOr mme than ten thousand 
10 
pesu~l IN AN AMOUNT EQUAL TO THE APPRAISED VALUE PLUS FIFTY 
11 
PERCENT (50%) THEREOF and imprisonment or not less than [eight] TVV!,LVr 
12 
)'e~u~) and lHle Jd)' Ilur lHore than [hvelve] FIr-TEEN years, if the appraised value, 
13 
to be determined in the manner prescribed uilder lhis Code, including dutil", 
14 
1 
• 
• 
, 
• 
, 
1 
• '1' 
'.1 
,r 
1 TW'O 1 
1 d f'f 
,,,,.-,,, "'X"": ,",r ttl" ·'rt" ... !C lI11'\\·"""'11'1 ,.>,r..,-~r-j-"~l' e~C(''''l-'o,; •• ".~ 
nUnlre 
1 ty 
tI,,-
..... f 
'--~~i 
_ 
_ _ 
'-1 
!' 
..... -
-'-
1;'1;'! .... _ J 
UL·r ''-' ......... -
." '-''-- "--
l'-"''--j 
15 
thousand pesos (P250,OOO.OO) Bf}! DOES ~JOT :CXC[[D fT\T[ HIJ!'""JDR12D 
16 
THOUSAND PESOS (P500,000.OO); 
17 
"5. A FINE IN AN AMOUNT EQUAL TO THE APPRAISED V.A.UJb I'LUS 
18 
FIfTY PERCEI\.rr 
(5D':;'~) TI--IEREOF 
j\.l~D HvIPRISOt..J:rvlE}\JT OF NOT LESS 
19 
THAN FIFTEEN YE.ARS .A.ND ONE DAY NOR MORE TH}\N TWENTY 
20 
YTIA._RS, 
If. iI-IE APPRf"\ISED Vll .. LIJE, TO BE DET:GRlvlINED IN THE 
21 
MANNER PRESCRIBED UNDER THIS CODE, iNCLUDING DUTIES AND 
22 
TAXUS, OJ' TILE ARTICLE UNLAvVFULLY IMPORTED EXCEEDS FIVE 
23 
HUNDRED THOUSl\I'~D PESOS (PSOO,OOO.OO) BUT DC1ES i"JC:T EXCe[D ()~"':E 
24 
MiLLION PESOS (Pl,OOO,OOO.OO); 
26 
FIFf\/ PERCEI ... JT (50%) TI-iEREOP 1,}.lLI"\}D 
LIfE riviPRISONMENT, IF THE 
27 
APPRAISED VALUE, TO BE DETERMINED iN n lti IvLAI\jNT:R i'[~E5CRiflED 
52 


2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
is 
UNDER THIS CODE, INCLUDING DUTIES AND TAXES, OF THE ARTICLE 
UNLA WFULL Y IMPORTED EXCEEDS ONE MILLION PESOS (pl,OOO,OOO.OO); 
"7. The penalty of prision mayor TO RECLUSION TEMPORAL shall be 
imposed when the crime of serious physical injuries shall have been committed 
and the penalty of reclusion perpetua to death shall be imposed when the crirne of 
homicide shall have been committed by reason or on the occasion of the 
unlawful importation. 
"In applying the above scale of penalties, if the offender is an alien and the 
prescribed penalty is not death,. he shall be deported after serving the sentence 
withoul furlher proceedings for deportation. If the offender is a government 
official or employee, the penalty shall be a maximum as hereinaboye p"escribed 
,we! ill ... o[Iender shill1suffer an additional penalty of perpetual disqualification 
from public office, to vote and to participate in any public election, HE SH ALL 
;\ 1,:;0 I.0ST'. .'\ 1 J, THT'. BnNnFTTS DUE HIM ,"'8 ,to., RESULT OF HIS SERVICE IN 
AND RETIREMENT BENEFITS. 
"When, upon trial for violation of tIlis section, the defendant is shown to 
h,,,,,<' hild possession of the article in question, possession shall be deemed 
sufficient evidence to aut..ltorize (;onviction unlct:is the defendant shall explain the 
possession to the satisfartion of the court: Provided, however, That payment of the 
tax due after apprehension shall not constitute a valid defense in dny 
prosecution under this section." 
SEC. 54. Section 3602 of the Tariff and Customs Code of the Philippines, ilS amended, 
hereby further amended to read as follows: 
"SEC. 3602. 
Various Fraudulenl Practices Agaillst Customs Revenue. - Any 
person who makes or attempts to make entry of imported or exported article by 
means of any false or fraudulen,t invoice, declaration, affid<lvit, letter, pdper or 
53 


by any means of any false statement, written or verbal, or by any means of any 
2 
false or fraudulent practice whatsoever, or [knowingly] effects any entry of 
3 
goods, wares or merchandise, at less than the true weight or measures thereof or 
4 
upon a false classification as to quality or value, or by the payment of less than 
5 
the amount legally due, or [knowingly and willfully] files any false or fraudulent 
6 
entry or claim for the payment of drawback or refund of duties upon the 
7 
exportation of merchandise, or makes or files any affidavit, abstract, record, 
8 
certificate or other document, with a view to securing the payment to himself or 
9 
others of any drawback, allowance, or refund of duties on the exportation of 
10 
merchandise, greater than that legally due thereon, or who shall be guilty of any 
11 
[willful] act of omission shall, for each offense, BE GUILTY OF TECHNICAL 
12 
SMUGGLING AND SHALL be [punished in accordance with the penalties 
l3 
prescribed in the preceding section} PUNISHABLE AS FOLLOY;S: 
14 
""1. ;\ FINE OF NOT LESS THAN THREE HUNDRED THOUSAND PESOS 
15 
(P300,OOO.OO) NOR MORE THAN FIVE HUNDRED THOUSAl'm PESOS 
16 
(P500,OOO.OO) AND Il'v!PRISONMENT OF FRISION CORRECIONAL, IF THE 
17 
DIFFERENCE BETWEEN TH.r! VALUE, W""EIGHT, MEASURr:iv1ENT OR 
18 
QUANTITY DECLARED IN THE ENTRY AND THE TRUE AND ACTUAL 
19 
VALUE, WEIGHT, QUANTITY OR MEASUREMENT OF THE ARTICLE 
20 
{)NLA WFUT J.Y 
IMPORTED 
DOES 
NOT 
EXCEED 
ONE 
HUNDRED 
21 
THOUSAND PESOS (PlOD,DDD.DO); 
22 
"2. A FINE OF NOT I,FSS THAN FIVE HUNDRED THOUSAND PESOS 
23 
(P500,000.00) NOR MORE THAN EIGHT HUNDRED THOUSAND PESOS 
24 
(PROO,OOO.OO) 
Ai'JD 
IMPRISONMENT OF 
FRISION MAYOR, 
IF 
THE 
25 
DIFFERENCE BETWEEN THE V ALOE, WEIGHT, MEASUREMENT OR 
26 
QUANTITY DEClARED IN THE ENTRY AND THE TRUE AND ACTUAL 
27 
VALUE, WEIGHT, QUANTITY OR MEASUREMENT OF THE ARTICLE 
54 


1 
UNLAWFULLY IMPORTED EXCEEDS ONE HUNDRED THOUSAND PESOS 
2 
(PIOO,OOO.OO) BUT DOES NOT EXCEED ONE MILLION PESOS (pl,OOO,OOO.OO); 
3 
"3. A FINE OF NOT LESS THAN EIGHT HUNDRED THOUSAND PESOS 
4 
(P800,OOO.OO) NOR MORE THAN ONE MILLION PESOS (pl,OOO,OOO.OO) AND 
5 
IMPRISONMENT OF RECLUSION TEMPORAL, IF THE DIFFERENCE 
6 
BETWEEN THE VALUE, WEIGHT, 
MEASUREMENT OR QUANTITY 
7 
DECLARED IN THE ENTRY AND THE TRUE AND ACTUAL VALUE, 
8 
WEIGHT, QUANTITy OR MEASUREMENT OF THE ARTICLE UNLAWFULLY 
9 
IMPORTED EXCEEDS ONE MILLION PESOS (Pl,OOO,OOO.OO) BUT DOES NOT 
10 
EXCEED FIVE MILLION PESOS (P5,OOO,OOO.OO); 
11 
"4. A FINE OF NOT LESS THAN ONE MILLION PESOS (Pl,OOO,OOO.OO) 
12 
NOR 
MORE 
THAN 
TWO 
MILLION 
PESOS 
(P2,000,000.00) 
AND 
13 
IMPRISONMENT OF RECLUSION PERPETUA, IF THE DIFFERENCE 
14 
BETWEEN THE VALUE, WEIGHT, MEASUREMENT OR QUANTITY 
15 
DECLARED IN THE ENTRY AND THE TRUE AND ACllJAL VALUE, 
16 
WEIGHT, QUANTITY OR MEASUREMENT OF THE ARTICLE UNLAWFULLY 
17 
IMPORTED EXCEEDS FIVE MILLION PESOS (P5,OOO,000.OO). 
18 
"TN APPLYING THE ABOVE SCALE OF PENALTIES, IF THE OFFENDER 
19 
IS AN ALIEN, HE SHALL BE DEPORTED AFTER SERVING TI IE SENTENCE 
20 
WrTHOlJT FURTHER PROCEEDINGS FOR DEPORTATION. 
IF THE 
21 
OFFENDER IS A GOVERNMENT OFFIOAL OR ElviPLOYEE, THE PENALTY 
22 
TN ITS MAXTMUM PERIOD SHALL BE IMPOSED IN ADDITION TO THE 
23 
PENALTY OF PERPETUAL DISQUALIrICATION PROM PUBLIC OPPTCn, TO 
24 
VOTE AND TO PARTICIPATE IN ANY PUBLIC ELECTION. 
IF THE 
• 
25 
OFFENDER FAILS TO PAY THE FINE, HE SHALL SUFFER SUBSIDIARY 
26 
TTv!PRTSONMENT. HE SHALL ALSO LOSE ALL THE BENEFITS DUE HIM AS 
55 


• 
1 
A RESULT OF HIS SERVICE IN THE GOVERNMENT, INCLUDING THE 
2 
FORFEITURE OF HIS SEPARATION AND RETIREMENT BENEFITS." 
3 
SEC. 55. Section 3603 of the Tariff and Customs Code of the Philippines, as amended, 
4 is hereby further amended to read as follows: 
5 
"SEC. 3603. Failure to Report Fraud. - Any master, pilot in command or other 
6 
officer, owner or agent of any vessel or aircraft trading with or within the 
7 
Philippines and any employee of the Bureau of Customs who, having 
8 
cognizance of any fraud on the customs revenue, shall fail to report all 
9 
information relative thereto to the Collector as by law required, shall be 
10 
punished by a fine of not [more] LESS than [five] ONE HUNDRED thousand 
11 
pesos (PIOO,OOO.OO) 
BUT NOT MORE THAN ONE MILLION PESOS 
12 
(Pl,OOO,OOO.OO) and imprisonment [for} OF not [more] LESS than [one] EIGHT 
13 
yearS BUT NOT MORE THAN TWELVE YEARS. If the offender is an alien, he 
14 
shall be deported after serving the sentence. If the offender is a public official or 
• 
15 
employee, he shall suffer additional penalty of perpetual disqualification to hold 
16 
public office, to vote and to participate in any election. HE SHALL ALSO LOSE 
17 
ALL THE BENEFITS DUE HIM AS A RESULT OF HIS SERVICE IN THE 
18 
GOVERNMENT, INCLUDING THE FORFEITURE OF HIS SEPARATION AND 
19 
RETIREMENT BENEFIT5." 
20 
SEC. 56. 
Section 3604 of the Tariff and Customs Code of the Philippines, as 
21 amended, is hereby further amended to read as follows: 
22 
"SEC. 3604. Statutonj Offenses of Officials and Employees. - Every official, agent 
23 
or employee of the Bureau or any agency of the government charged with the 
24 
enforcement of the provisions of this Code, who is guilty of any delinquency 
25 
herein below indicated shall be punished with a fine of not less than [five] ONE 
26 
HUNDRED thousand pesos (PIOO,OOO.OO) [nor} BUT NOT more than [Fifty 
27 
thousand} ONE MILLION pesos (Pl,OOO,OOO.OO) and imprisonment [for} OF not 
56 


1 
less than [one] EIGHT yearS [nor] BUT NOT more than [ten] TWELVE years and 
2 
perpetual disqualification to hold public office, to vote and to participate in any 
3 
public office election. HE SHALL ALSO LOSE ALL THE BENEFITS DUE HIM 
4 
AS A RESULT OF HIS SERVICE IN THE GOVERNMENT, INCLUDING THE 
5 
FORFEITURE OF HIS SEPARATION AND RETIREMENT BENEFITS: 
6 
"(a) Those guilty of extortion or willful oppression under color of law; 
7 
"(b) 
Those who knowingly demand other or greater sums than are 
8 
authorized by law or receive any fee, compensation, or reward except as by law 
9 
prescribed, for the performance of any duty; 
10 
"(c) Those who willfully neglect to give receipts, as required by law for any 
11 
sum collection in the performance of duty, or who willfully neglect to perform 
12 
any of the duties enjoined by law; 
13 
"(d) Those who conspire or collude with another or others to defraud the 
14 
customs revenue or otherwise violate the law; 
15 
"(e) Those who willfully make opportunity for any person to defraud the 
16 
customs revenue or who do or fail to do any act with intent to enable any person 
17 
to defraud said revenue; 
18 
"(f) Those who negligently or designedly permit the violation of the law by 
19 
any other person; 
20 
"(g) Those who make or sign any false entry or entries in any book, or make 
21 
or sign any false certificate or return in any case where the law requires the 
22 
making by them of such entry, certificate or return; 
23 
"(h) Those who, having knowledge or information of a violation of the Tariff 
24 
and Customs Law or any fraud committed on the revenue collectible by the 
25 
Bureau, fail to report such knowledge or information to their superior official or 
26 
to report as otherwise required by law; 
57 


I 
"(i) Those who, without the authority of law, demand or accept or attempt to 
2 
collect directly or indirectly as payment of otherwise, any sum of money or other 
3 
thing of value for the compromise, adjustment, or settlement of any charge or 
4 
complaint for any violation or alleged violation of law; or 
5 
"0) Those who, without authority of law, disclose confidential information 
6 
gained during any investigation or audit, or use such information for personal 
7 
gain or to the detriment of the government, the Bureau or third parties" (KA. 
8 
9135, April 27, 2001) 
9 
SEC. 57. 
Section 3605 of the Tariff and Customs Code of the Philippines, as 
10 amended, is hereby further amended to read as follows: 
II 
"SEC. 3605. Concealment or Destruction of Evidence of Fraud. - Any person who 
• 
12 
willfully conceals or destroys any invoice, book or paper relating to any article 
13 
liable to duty after an inspection thereof has been demanded by the Collector of 
14 
any collection district or at any time conceals or destroys any such invoice, book 
15 
or paper for the purpose of suppressing any evidence of fraud therein contained, 
16 
shall be punished with a fine of not [more) LESS than [five) ONE HUNDRED 
17 
thousand pesos (PIOO,OOO.OO) BUT NOT MORE THAN ONE MILLION PESOS 
18 
(PI,OOO,OOO.OO) and imprisonment [for) OF NOT LESS THAN EIGHT YEARS 
19 
BUT not more than [two) TWEL VB years." 
20 
SEC. 58. 
Section 3606 of the Tariff and Customs Code of the Philippines, as amended, 
21 is hereby further amended to read as follows: 
22 
"SEC. 3606. Affixing Seals. - Any person who, without authority affixes or 
23 
attaches a customs seal, fastening, or mark or any seal, fastening or mark 
24 
purporting to be a customs seal, fastening or mark to any vessel, vehicle on land, 
25 
sea or air, warehouse, or package, shall be punished with a fine of not LESS 
26 
THAN ONE HUNDRED THOUSAND PESOS (PlOO,OOO.OO) BUT NOT more 
27 
than [twenty thousand) ONE MILLION pesos (PI,OOO,OOO.OO) [or) AND 
58 


1 
imprisonment of not [more] LESS than [five] EIGHT years£, or both] BUT NOT 
2 
MORE THAN TWELVE YEARS. If the offender is an alien, he shall be deported 
3 
after serving the sentence. If he is a public official or employee, he shal! suffer an 
4 
additional penalty of perpetual disqualification to hold public office, to vote and 
5 
participate in any election. HE SHALL ALSO LOSE ALL THE BENEFITS DUE 
6 
HIM AS A RESULT OF HIS SERVICE IN THE GOVERNMENT, INCLUDING 
7 
THE FORFEITURE OF HIS SEPARATION AND RETIREMENT BENEFITS." 
8 
SEC. 59. 
Section 3610 of the Tariff and Customs Code of the Philippines, as 
9 amended, is hereby further amended to read as follows: 
10 
"SEC. 3610. Failure to Keep Importation Records and Give Full Access to Customs 
11 
Officers. - Any person who fails to keep all the records of importations and/ or 
12 
books of accounts, business and computer systems and all customs commercial 
13 
data in the manner prescribed in Part 2, Section 3514 of this Title shall be 
14 
punished with a fine of not less than [One] TWO hundred thousand pesos (P 
IS 
[1]200,000.00) but not more than [Two] FIVE hundred thousand pesos (P 
16 
[2]500,000.00) and[j or] imprisonment of not less than [two] FOUR ([2]4) years 
17 
and one day but not more than [six] EIGHT ([6]8) years. This penalty shal! 
18 
likewise be imposed against importers/brokers who deny an authorized 
19 
customs officer ful! and free access to such records, books of accounts, business 
20 
and computer systems, and all customs commercial data including payment 
21 
records. This is without prejudice to the administrative sanctions that the Bureau 
22 
of Customs may impose against contumacious importers under existing laws 
23 
and regulations including the authority to hold delivery or release of their 
24 
imported articles." 
25 
SEC. 60. Section 3612 of the Tariff and Customs Code of the Philippines, as amended, 
26 is hereby further amended to read as follows: 
59 


I 
"SEC. 3612. Violations of Tariff and Customs Laws and Regulations in General. -
2 
Any person who violates a provision of this Code or regulations pursuant 
3 
thereto, for which delinquency no specific penalty is provided, shall be punished 
4 
by a fine of not LESS THAN TWENTY THOUSAND PESOS (P20,000.00) BUT 
5 
NOT more than one HUNDRED thousand pesos (PI00,000.00) [or] AND by 
6 
imprisonment for not LESS THAN TWO YEARS AND ONE DAY BUT NOT 
7 
more than [one] FIVE yearS[, or both]. If the offender is an alien, he shall be 
8 
deported after serving the sentence and if the offender is a public official or 
9 
employee, he shall suffer disql,lalification to hold public office, to vote and 
10 
participate in any public election for ten years. HE SHALL ALSO LOSE ALL 
11 
THE BENEFITS DUE HIM AS A RESULT OF HIS SERVICE IN THE 
12 
GOVERNMENT, INCLUDING THE FORFEITURE OF HIS SEPARATION AND 
13 
RETIREMENT BENEFITS." 
14 
SEC. 61. A new section to be known as Section 3613 is hereby inserted to the Tariff 
15 and Customs Code of the Philippines, as amended, to read as follows: 
16 
"SEC. 3613. SUMMARY PROCEDURE FOR SEIZURE AND FORFEITURE.-
17 
NOTWITHSTANDING THE PROVISIONS OF TITLE VI OF THIS CODE, 
18 
ARTICLES WHICH ARE FRAUDULENTLY IMPORTED OR BROUGHT INTO 
19 
THE 
PHILIPPINES 
WITHOUT 
BEING 
ENTERED 
THROUGH 
THE 
20 
CUSTOMSHOUSE, OR WITHOUT PAYMENT OF THE CORRECT AND 
21 
APPLICABLE 
DUTIES, 
TAXES, 
FEES 
AND 
CHARGES 
SHALL 
BE 
22 
SUMMARILY SEIZED AND FORFEITED IN FAVOR OF THE GOVERNMENT 
23 
WHEN WARRANTED OR DETERMINED IN THE SEIZURE PROCEEDINGS. 
24 
SUBJECT TO THE PROVISIONS OF SECTIONS 2530 AND 2531 OF THIS 
25 
CODE, 
ANY 
VESSEL 
OR 
AIRCRAFT 
WHICH 
IS 
LEASED 
TO 
26 
FRAUDULENTLY BRING IN SAID IMPORTED ARTICLES INTO THE 
60 


( 
I 
PHILIPPINES SHALL LIKEWISE BE SUBJECT TO SUMMARY SEIZURE AND 
2 
FORFEITURE. 
3 
"THE DECISION OF THE SECRETARY OF FINANCE, UPON THE 
4 
RECOMMENDATION OF THE COMMISSIONER OF CUSTOMS, UNDER THIS 
5 
SECTION SHALL BE FINAL AND UNAPPEALABLE. 
6 
"NO COURT, EXCEPT THE COURT OF TAX APPEALS AND THE 
7 
SUPREME COURT, SHALL ISSUE ANY TEMPORARY RESTRAINING ORDER 
8 
OR ANY INJUNCTIVE RELIEF AGAINST THE SEIZURE, FORFEITURE OR 
9 
DISPOSITION OF THE SUBJECT ARTICLES COVERED BY THIS SECTION. 
10 
"THE OWNER OR OPERATOR OF ANY SEIZED VESSEL OR AIRCRAFT 
II 
UNDER THIS SECTION SHALL BE BLACKLISTED FROM OPERATING 
12 
AND/OR FROM ENGAGING IN TRADE IN THE PHILIPPINES." 
13 
SEC. 
62. 
Transitory Provision. -
All existing customs bonded warehouses 
14 established under Section 1901 of the Tariff and Customs Code of the Philippines, as amended, 
15 shall have one year from approval of the law to convert themselves to manufacturing customs 
16 bonded warehouses under Section 2001 of the Code or register themselves in special economic 
17 zones or freeports. After the lapse ot the one year period, any importation by these customs 
18 bonded warehouses shall be treated as regular importations to be covered by ordinary 
19 consumption entries only, unless such customs bonded warehouse in the meantime has 
20 transferred to a special economic zone or PEZA zone, which in such case the said importation 
21 shall be treated as a PEZA shipment. 
22 
SEC. 63. Separability Clause. - If any provision of this Act is subsequently declared 
23 unconstitutional, the validity of the remaining provisions hereof shall remain in full force and 
24 effect. 
25 
SEC. 64. 
Rules and Regulations. - The Secretary of Finance shall, upon the 
26 recommendation of the Commissioner of Customs and meaningful consultation of the local 
61 


• 
industry, promulgate the necessary rules and regulations for the effective implementation of 
2 this Act. 
3 
SEC. 65. 
Repealing Clause. -
All laws, decrees, executive orders, rules and 
4 regulations and other issuances or parts thereof which are inconsistent with this Act are 
5 hereby repealed or modified accordingly. 
6 
The provision of this Act, not those of Republic Act No. 2338, shall govern the giving of 
7 reward cases covered by the former. 
8 
SEC. 66. Effectivity. - This Act shall take effect fifteen (15) days after its publication 
9 in any two (2) newspapers of general circulation. 
Approved, 
62