CM314C importation and exportation in Customs Administration.

CM314C about importation and exportation in Customs Administration. This tackles provisions of the RA 10863 known as CMTA. CM314C about importation and exportation in Customs Administration. This tackles provisions of the RA 10863 known as CMTA. CM314C about importation and exportation in Customs Administration. This tackles provisions of the RA 10863 known as CMTA.

1. CM 314
Topic 1: Basics of importation and
exportation in relation to the provisions
of the R.A 10863
Prepared by:
KENT COSIDO

2. Whatis importation?
Importationreferstotheactofbringinginof
goodsfromaforeignterritoryintoPhilippine
territory,whetherforconsumption,warehousing,
oradmission.
Section101z,CMTA

3. When does importation
begins?
Importationbeginswhenthecarryingvesselor
aircraft
1.entersthePhilippineterritory
2.withtheintentiontounloadtherein.
Section103,CMTA

4. The Philippine territory
ThenationalterritorycomprisesthePhilippine
archipelago,withalltheislandsandwatersembraced
therein,andallotherterritoriesoverwhichthePhilippines
hassovereigntyorjurisdiction,consistingofitsterrestrial,
fluvialandaerialdomains,includingitsterritorialsea,the
seabed,thesubsoil,theinsularshelves,andother
submarineareas.Thewatersaround,between,and
connectingtheislandsofthearchipelago,regardlessof
theirbreadthanddimensions,formpartoftheinternal
watersofthePhilippines.
~ Article 3 of the 1987 Philippine constitution

5. Maritime zones and boundaries

6. Maritime zones and boundaries
❑InternalWaters–Thesewatersaretreatedas
iftheyarepartoftheterrestrialdomainofthe
country.
❑Territorialsea–12nauticalmilesfromthe
coastalbaseline.Therightofinnocent
passagecanbeenjoyedbyforeignvessels.
❑Contiguouszone–24nauticalmiles
❑EEZ–200nauticalmiles
❑HighSeas–beyondthe200nauticalmiles.

7. The importance of knowing when importations begins
❑ThecaseofIlluhAsaaliv.CommissionerofCustoms
involvesthejurisdictionoftheBureauofCustomsover
maritimezonesandtheseizureofvesselsandtheircargoes
outsideterritorialwaters.
Facts of the case:
Note:customs and
tarifflawsareapplied
onlyafterimportation
hasbegunbutbeforeit
isterminated.

8. When is importation terminated?
❑Theduties,taxesandotherchargeshavebeen
paidorsecuredtobepaidattheportofentry.
❑Incasethegoodsaredeemedfreeofduties,
taxesandothercharges,thegoodshave
legallyleftthejurisdictionoftheBureau.
Section103,CMTA

9. What is entry?
❑Referstotheactofdocumentationand
processofbringingimportedgoodsintothe
customsterritory,includinggoodscoming
fromfreezones.
Section102r,CMTA

10. The triple meaning of entry in
customs law
❑Thedocumentsfiledatthecustomshouse
❑Thesubmissionandacceptanceofsaid
documents.
❑Theprocedureofpassinggoodsthroughthe
customshouse
Rodriguez v. CA, G.R. No. 115218, Sep. 18, 1995

11. Elements of Importation
❑SubjectorObject–Goods
❑PersonsInvolved–ImporterandExporter
❑Placeinvolved–ForeignandPhilippineport
❑CausalRelationshiporPurpose–theexistence
ofcommercialtransaction

12. Concept of Goods
❑Itencompassesalltangibleandmovable
propertiesknowntomankindexcluding
immovables.
❑Itincludesallmovablesregardlessofits
composition(solid,liquid,gas).
❑Goodsarephysical,producedobjectsfor
whichademandexists,overwhichownership
rightscaneestablished.

13. Properties NOT considered as goods:
❑Humanbeings(R.A9208,asamendedby
10364–ExpandedAnti-traffickinginPersons
Actof2012
❑ForcesofNature
❑Money–Itisconsideredatooltohelppeople
intrade,notsomethingthatweuseor
consumedirectlylikegoods.
Concept of Goods

14. Concepts of Places
❑Theremustbeanexportingcountrywhichis
theoriginofthegoods.
❑Thegoodsmustbeforexporttothe
Philippines.
❑ThegoodsareimportedintothePhilippines.

15. Concepts of Persons
❑Apersonwhobringsingoodsfromaforeign
countryisknownas“IMPORTER”.Hemaybea
naturalorjuridicalperson

16. Who are considered as owners of imported goods?
❑Consignee
❑Holderofthebillofladingindorsedby
consignee
❑Ifconsignedtoorder,dulyindorsedby
consignor
❑Underwritersofabandonedgoods
❑Salvorsofgoodssavedfromwreckatsea,
coastorinanyareainthePhilippines~Act.
2616orSalvagelaw
Concepts of Persons

17. Concepts of Persons
❑ForeignExporter–referstotheonewhose
nameappearsonthedocumentationattesting
totheexportoftheproducttothePhilippines
regardlessofthemanufacturer`snameinthe
invoice.
Section102v,CMTA

18. Concepts of Causal
Relations of Importation
❑AllgoodsimportedintothePhilippines,
regardlessofthepurposeorreasonof
importation,shallbecoveredbyarequired
goodsdeclaration.
Section102v,CMTA

19. What is a Goods
declaration?
❑Referstoastatementmadeinthemanner
prescribedbytheBOCandotherappropriate
agencies,bywhichthepersonsconcerned
indicatetheproceduretobeobservedinthe
applicationfortheentryoradmissionof
importedgoodsandtheparticularsofwhich
customsadministrationmayrequire.
Section102y,CMTA

20. Goods Declaration or SAD

21. Goods Declaration or SAD

22. Treatment of Importation
❑Importedgoodsshallbedeemed“entered”in
thePhilippinesforconsumptionwhenthe
goodsdeclarationiselectronicallylodged,
togetherwithanyrequiredsupporting
documents,withthepertinentcustomsoffice.
Section115,CMTA

23. Goods to be imported
through customs office
❑AllgoodsimportedintothePhilippinesshallbe
enteredthroughacustomsofficeataportofentry,
ormaybeadmittedtoorremovedfromafreezone
asdefinedinthisAct,asthecasemaybe.
Section400,CMTA

24. Value Added Service Providers (VASPs)

25. Value Added Service Providers (VASPs)

26. Value Added Service Providers (VASPs)

27. Purposes of Bill of Lading
❑ReceiptofGoods–servesasareceiptissuedbythe
carriertotheshipper,confirmingthatthegoodshave
beenreceivedforshipment.
❑ContractofCarriage-alegalcontractbetweenthe
shipperandthecarrier
❑DocumentofTitle-itrepresentsownershipofthe
goods.
❑Evidenceofcontractualterms-writtenevidenceof
thetermsandconditionsagreeduponbytheshipper
andcarrier.Itincludesdetailssuchasfreightcharges,
deliveryinstructions,andtheresponsibilitiesofboth
parties.

28. Certificate of Origin

29. Certificate of Origin

30. Marine Insurance

31. Freight Certificate

32. Types of Importation
❑Unlessotherwiseprovidedbylawor
regulation,allgoodsmaybefreely
importedintoandexportedfromthe
Philippineswithoutneedforimportand
exportpermits,clearancesorlicenses.
Section 117, CMTA
FreeImportation and Exportation:

33. Types of Importation
❑Goodswhicharesubjecttoregulationshallbeimportedor
exportedonlyaftersecuringthenecessarygoods
declarationorexportdeclaration,clearances,licenses,and
anyotherrequirements,priortoimportationor
exportation.
❑Incaseofimportation,submissionofrequirementsafter
arrivalofthegoodsbutpriortoreleasefromcustoms
custodyshallbeallowedbutonlyincasesprovidedforby
governinglawsorregulations
Section 117, CMTA
RegulatedImportation and Exportation:

34. Types of Importation
a.Writtenorprintedgoodsinanyformcontaininganymatteradvocatingor
incitingtreason,rebellion,insurrection,seditionagainstthegovernmentof
thePhilippines,orforcibleresistancetoanylawofthePhilippines,orwritten
orprintedgoodscontaininganythreattotakethelifeof,orinflictbodily
harmuponanypersoninthePhilippines;
b.Goods,instruments,drugsandsubstancesdesigned,intendedoradaptedfor
producingunlawfulabortion,oranyprintedmatterwhichadvertises,
describesorgivesdirectorindirectinformationwhere,howorbywhom
unlawfulabortioniscommitted;
c.Writtenorprintedgoods,negativesorcinematographicfilms,photographs,
engravings,lithographs,objects,paintings,drawingsorotherrepresentation
ofanobsceneorimmoralcharacter;
Section 118, CMTA
ProhibitedImportation and Exportation:

35. Prohibited imports

36. Types of Importation
d.Anygoodsmanufacturedinwholeorinpartofgold,silverorotherprecious
metalsoralloysandthestamp,brandormarkdoesnotindicatetheactual
finenessofqualityofthemetalsoralloys;
e.Anyadulteratedormisbrandedfoodorgoodsforhumanconsumptionorany
adulteratedormisbrandeddruginviolationofrelevantlawsandregulations;
f.InfringinggoodsasdefinedundertheIntellectualPropertyCodeandrelated
laws;
g.Allothergoodsorpartsthereofwhichimportationandexportationare
explicitlyprohibitedbylaworrulesandregulationsissuedbythecompetent
authority.
Section 118, CMTA
ProhibitedImportation and Exportation:

37. Prohibited Imports

38. Types of Importation
a.Dynamite,gunpowder,ammunitionsandotherexplosives,firearmsand
weaponsofwar,orpartsthereof;
b.Roulettewheels,gamblingoutfits,loadeddice,markedcards,machines,
apparatusormechanicaldevicesusedingamblingorthedistributionof
money,cigars,cigarettesorothergoodswhensuchdistributionisdependent
onchance,includingjackpotandpinballmachinesorsimilarcontrivances,or
partsthereof;
c.Lotteryandsweepstakestickets,exceptadvertisementsthereofandlistsof
drawingstherein;
Section 119, CMTA
RestrictedImportation and Exportation:

39. Restricted Imports

40. Types of Importation
d.Marijuana,opium,poppies,cocaleaves,heroinorothernarcoticsorsynthetic
drugswhichareormayhereafterbedeclaredhabitformingbythePresident
ofthePhilippines,oranycompound,manufacturedsalt,derivative,or
preparationthereof,exceptwhenimportedbythegovernmentofthe
PhilippinesoranypersondulyauthorizedbytheDangerousDrugsBoard,for
medicinalpurposes.
e.Opiumpipesorpartsthereof,ofwhatevermaterial;
f.Anyothergoodswhoseimportationandexportationarerestricted
Section 119, CMTA
Restricted Importation and Exportation:

41. Types of Importation
❑Right Hand Drive Vehicles, under RA 8506
❑Toxic Substances, Nuclear and Hazardous Wastes, under RA 6969
❑Used Motor Vehicle Parts, under EO 156
❑Used Clothing and Rags, under RA4653
❑Toy Guys and Gun Replica, under LOI 1264
❑Laundry and Industrial Detergents containing hard surfactants,
under RA 8970
RestrictedImportation and Exportation:

42. Health Certificate
Example commodity:
Mechanically deboned chicken
meat

43. ATRIG
Authority To Release Imported Goods
-for excisable goods -
Example commodity: Plaster of
PARIS

44. Example commodity: Plaster of
PARIS

45. ATRIG
Authority To Release Imported Goods
-for excisable goods -

46. Regulating Agencies

47. Regulating Agencies

48. Regulating Agencies

49. Regulating Agencies

50. Regulating Agencies

51. Regulating Agencies

52. Regulating Agencies

53. Philippine National Trade Repository (PNTR)
Link: https://www.pntr.gov.ph/

54. Regulating Agencies
Information in the PNTR portal is provided by 53 Trade Regulatory Government
Agencies (TRGAs)

55. What is PNTR?
Link: https://www.pntr.gov.ph/
ThePhilippineNationalTradeRepository(PNTR)isa
singlesourceofcomprehensive,accurateandcurrent
informationontariffandnon-tariffmeasuresapplied
togoodsentering,exitingandtransitingthe
Philippines,includingdomesticregulationsand
proceduresadministeredandenforcedbycustoms,
andbyothergovernmentagencies.

56. Philippine National Trade Repository (PNTR)
Commodity: PHENOLIC
BOARD
HS code: 4412.34.00

57. Philippine National Trade Repository (PNTR)
Commodity: PHENOLIC
BOARD
HS code: 4412.34.00