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    Seizure - Forfeiture Procedure

    Uploaded by

    Jil Mei IV
    This document outlines the seizure and forfeiture procedure under Sections 2301-2402 of the Tariff and Customs Code of the Philippines (TCCP). It shows that when goods are seized upon import, the claimant can secure their release by filing a cash bond. The Collector then notifies the owner and schedules a hearing to decide the case. The Collector can declare forfeiture or impose a fine, with the decision subject to review by the Commissioner of Customs and eventually appeal to the Court of Tax Appeals and Supreme Court if the amount is over 5 million pesos.

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    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd

    Seizure - Forfeiture Procedure

    Uploaded by

    Jil Mei IV
    800 views1 page
    This document outlines the seizure and forfeiture procedure under Sections 2301-2402 of the Tariff and Customs Code of the Philippines (TCCP). It shows that when goods are seized upon import, the claimant can secure their release by filing a cash bond. The Collector then notifies the owner and schedules a hearing to decide the case. The Collector can declare forfeiture or impose a fine, with the decision subject to review by the Commissioner of Customs and eventually appeal to the Court of Tax Appeals and Supreme Court if the amount is over 5 million pesos.

    Original Description:

    Tax 2

    Original Title

    Seizure- Forfeiture Procedure

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    This document outlines the seizure and forfeiture procedure under Sections 2301-2402 of the Tariff and Customs Code of the Philippines (TCCP). It shows that when goods are seized upon import, the claimant can secure their release by filing a cash bond. The Collector then notifies the owner and schedules a hearing to decide the case. The Collector can declare forfeiture or impose a fine, with the decision subject to review by the Commissioner of Customs and eventually appeal to the Court of Tax Appeals and Supreme Court if the amount is over 5 million pesos.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    800 views1 page

    Seizure - Forfeiture Procedure

    Uploaded by

    Jil Mei IV
    This document outlines the seizure and forfeiture procedure under Sections 2301-2402 of the Tariff and Customs Code of the Philippines (TCCP). It shows that when goods are seized upon import, the claimant can secure their release by filing a cash bond. The Collector then notifies the owner and schedules a hearing to decide the case. The Collector can declare forfeiture or impose a fine, with the decision subject to review by the Commissioner of Customs and eventually appeal to the Court of Tax Appeals and Supreme Court if the amount is over 5 million pesos.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
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    SEIZURE/ FORFEITURE PROCEDURE

    UNDER SECTION 2301 2402, TCCP


    Seizure of imported articles and issuance of WSD by the Collector of Customs & claimant may secure release of
    goods upon filing of cash bond (Section 2301).

    Collector reports Seizure and gives notice to known/unknown owner Section (2303-2304).

    Collector schedules & conducts hearing.

    Collector decides adverse to


    claimant/ Declares forfeiture of
    articles or fixes fine (Section 2312)

    Collector renders
    decision

    Collector decides adverse


    to the government

    Commissioner
    affirms the
    collectors
    decision

    Amount involved
    Less than 5M

    Reverses decision of the Collector


    (Section 2313)

    Affirms decision
    of the collector
    of customs
    (Section 2313)

    No appeal within 30 days; decision


    becomes final

    final

    Automatic review by the Sec. of Finance (Section.


    2313)

    If no decision within
    30 days from receipt
    of record or Secretary
    of Finance affirms
    decision of
    Comm/Coll., decision
    becomes final and
    executory
    (Sec. 2313)

    Note: If no
    decision, the
    decision of the
    Collector is
    deemed affirmed

    final

    Automatic review by the Commissioner of


    Customs (Section 2313)

    No decision within
    30 days from receipt
    Of record of the case.
    (section 2313)

    Appeal to the Commissioner of


    Customs within 15 days after receipt
    of notice of decision (Section 2313)

    Decides in favor
    of the claimant
    reverses
    Collectors
    decision (Section
    2313)
    decision becomes

    If no appeal/ Decision
    becomes final

    Amount involved
    P5M or more

    Pending hearing, case may be settled


    by payment of fine or redemption of
    forfeited property (Section 2307)

    Appeal to the
    Court of Tax
    Appeals within 30
    days from notice
    of Commissioners
    decision or
    decision of the
    Secretary of
    Finance (Section
    2401)
    (R.A. 1125 as
    Amended by R.A.
    9282 )

    Reverse decision of the Commissioner or


    Collector/ decides in the favor of
    Government
    (Section 2313)

    If no appeal within 30 days decision becomes final


    Appeal to the Supreme Court within 15 days from
    receipt of CTAs decision (Rules of
    Court/R.A. 9282)

    final

    final

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