Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 56 views

    Goods Declaration

    Uploaded by

    Coco
    The document discusses customs clearance procedures and requirements for importing goods into the Philippines, including definitions of key terms like clearance, goods declaration, and importation. A goods declaration is required to be electronically lodged for most imported goods and must contain information like the names of the consignee, port of departure/destination, package details, value, and other required details. Different types of goods declarations exist for different customs procedures like consumption, warehousing, transit, etc.

    Copyright:

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

    Goods Declaration

    Uploaded by

    Coco
    56 views3 pages
    The document discusses customs clearance procedures and requirements for importing goods into the Philippines, including definitions of key terms like clearance, goods declaration, and importation. A goods declaration is required to be electronically lodged for most imported goods and must contain information like the names of the consignee, port of departure/destination, package details, value, and other required details. Different types of goods declarations exist for different customs procedures like consumption, warehousing, transit, etc.

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document discusses customs clearance procedures and requirements for importing goods into the Philippines, including definitions of key terms like clearance, goods declaration, and importation. A goods declaration is required to be electronically lodged for most imported goods and must contain information like the names of the consignee, port of departure/destination, package details, value, and other required details. Different types of goods declarations exist for different customs procedures like consumption, warehousing, transit, etc.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    56 views3 pages

    Goods Declaration

    Uploaded by

    Coco
    The document discusses customs clearance procedures and requirements for importing goods into the Philippines, including definitions of key terms like clearance, goods declaration, and importation. A goods declaration is required to be electronically lodged for most imported goods and must contain information like the names of the consignee, port of departure/destination, package details, value, and other required details. Different types of goods declarations exist for different customs procedures like consumption, warehousing, transit, etc.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    You are on page 1of 3

    Clearance- refers to the completion of customs and other government formalities necessary to

    allow the goods:


    1. To enter for consumption
    2. Warehousing
    3. Transit
    4. Transshipment
    5. To be exported
    6. Placed under another customs procedure

    Goods to imported through customs office (Section 400, Cmta)


     All goods imported into the Philippines shall be entered through a customs office at a
    port of entry, or may be admitted to or removed from a free zone.
    - Entry: refers to the 1. Act 2. Form/documentation and 3. Process of bringing into the
    customs territory, including goods coming from free zones.

    Importations subject to goods declaration


    Unless otherwise provided, all imported goods shall be subject to the lodgement of a goods
    declaration.
    - Lodgement refers to the registration of goods declaration with the Bureau
    -Goods declaration refers to the statement made in the manner prescribed by the bureau and
    other appropriate agencies by which the persons concerned indicate the procedure to be observed
    in the application for the entry or admission of imported goods and the particulars of which the
    customs administration shall require.

    Goods declaration requirements


    The data required in the goods declaration shall be limited to such particulars thay are deemed
    necessary for the assessment and collection of duties and taxes, the compilation of statistics and
    compliance with CMTA.
    The bureau shall require the electronic Lodgement of the goods declaration.
    -in case of power failure, e2m issues etc, manual filing is allowed subject to electronic
    lodgement upon restoration of power etc.
    Contents of goods declaration
     The names of the consignee
     Importing vessel or aircraft
     Port of departure
     Port of destination and date of arrival,
     The number and marks of package, or the quantity
     If in bulk, the nature and correct commodity description of the goods contained therein
     Its value as set forth in proper invoice
     Such other information as may be required by rules and regulation.

    Statement to be provided in the goods declaration


    No Entry of imported goods shall be allowed unless the goods declaration has been lodged with
    the bureau.
    The goods declaration shall, under penalties of falsification and perjury, contain the following
    statements:
    1. The invoice and goods declaration contain an accurate and faithful account of the PAPP for
    the goods, and other adjustments to the PAPP, and that nothing has been omitted therefrom or
    concealed whereby the government of the Philippines might be defrauded of any part of the
    duties and taxes lawfully due on goods; and
    2. To the best of the declarant's information and belief, all the invoices and bills of lading or
    airway bills relating to the goods are the only ones in existence relating to the importation in
    question, and that these documents are in the same state as when they were received by the
    declarant, and the declaration thereon are in all respects genuine and true.
    Goods declaration may be considered as actionable documents

     Goods declaration shall be submitted electronically pursuant to Republic act 8792,


    otherwise known as the “Electronic Commerce Act of 2000”

     Such declarations when printed and certified by a competent customs officer as a faithful
    reproduction of the electronic submission shall be considered as actionable documents for
    purposes of prosecuting a declarant are found to be fraudulent.

    Types of goods declaration


    A goods declaration may be:
     Consumption
     Customs bonded warehousing
     Conditional importation
     Admission
     Customs transit
     Transshipment
     Export
    Goods declaration for consumption
    All goods declaration for consumption shall be cleared through a formal entry process
    Except : the following goods which can be cleared through an informal process
    a. Goods of commercial nature with FOB/FCA value of less than P50,000
    Every 3 years after the effectivity of CMTA, the Secretary of finance shall adjust this amount as
    provided herein to its present value, using the CPI as published by the PSA; and

    b. Personal and household effects or goods, not in commercial quantity, imported in


    passengers baggage or mail.
    -includes also those imported through consolidation
     The commissioner may adjust the value of goods of commercial nature that shall be
    cleared through an informal entry process without prejudice to the periodic 3 year
    adjustment
     All importations entered through a formal entry process shall be covered by a letter of
    credit or any verifiable commercial document evidencing payment or
    - In case there is no sale for export, by any commercial document indicating the
    commercial value of goods.

    You might also like