All articles, when imported to the
Philippines, are subject to duty upon each importation, even though
previously exported there except as otherwise specifically provided
for in the Tariff and Customs Code, as amended, or in other laws.
2
WHEN DOES IMPORTATION BEGIN AND DEEMED
TERMINATED?
Importation begins when the
carrying vessel or aircraft enters the jurisdiction of the Philippines
with the intention to unlade therein. Importation is deemed terminated
upon payment of the duties, taxes and other charges due upon the articles,
or secured to be paid, at a port of entry and the legal permit for
withdrawal shall have been granted, or in case said articles are free
of duties, taxes and other charges, until they have legally left the
jurisdiction of Customs.
3
WHO ARE AUTHORIZED TO MAKE IMPORT
ENTRY?
The following are authorized to
make import entry:
1. Importers and other persons who are holders of the bill of lading;
2. Licensed Customs broker acting under authority from a holder of
the bill; and
3. A person duly empowered to act as agent or attorney-in-fact for
each other.
(The duly notarized power of attorney should be approved by the Port
Collector and no more than such continuing power may be accepted or
recognized)
4
WHEN TO FILE AN ENTRY?
Entry must be filed in the Customhouse
within 30 days from the date of discharge of the last package from
the vessel, which shall not be extendible. Failure to file the entry
constitutes implied abandonment and will result in the “ipso
facto” forfeiture of the goods/shipment.
