Draft CAO On Fees and Charges For Implied Abandonment July 9, 2020 - 1594013843
Draft CAO On Fees and Charges For Implied Abandonment July 9, 2020 - 1594013843
Draft CAO On Fees and Charges For Implied Abandonment July 9, 2020 - 1594013843
Section 1. Scope. This CAO shall cover all impliedly abandoned goods, whether for
consumption, warehousing, admission or transshipment.
Section 2. Objectives.
Section 3. Definition of Terms. For purposes of this CAO, the following terms are
defined accordingly:
3.3. Filing — shall refer to the submission of the hard copy of the
Goods Declaration coupled with complete set of requisite
supporting documents.
3.8. Mark — shall refer to the label which is legibly, indelibly and
permanently printed or attached, as the nature of the foreign
goods or container will permit, showing the ultimate purchaser
thereof in the Philippines, and the name of the country of origin
of such goods, in the official language of the Philippines.5
1
cf. Customs Memorandum Order (CMO) Number 15-94, Section B.2. (B.2.1.).
2
cf. CMTA, Title IV, Chapter 3, Section 429.
3
cf. CMTA, Title I, Chapter 2, Section 102(y).
4
cf. CMTA, Title I, Chapter 2, Section 102(dd).
5
cf. CMTA, Title VII, Chapter II, Section 710.
4.5. The District/Port Collector shall strictly monitor the period within
which goods may be declared impliedly abandoned. It is his or her
responsibility to issue a Decree of Abandonment against such
goods after the lapse of the period.
5.1. Failure to Lodge/File the Goods Declaration after the lapse of the
original fifteen (15) calendar days or as adjusted by the
Commissioner, from the Date of Discharge of the Last Package;12
6
CMTA, Title I, Chapter 2, Section 102(gg).
7
CMTA, Title II, Chapter 1, Section 204.
8
cf. CMTA, Title II, Chapter 1, Section 202.
9
cf. CMTA, Title III, Chapter 2, Section 307.
10
cf. CMTA, Title III, Chapter 2, Section 304.
11
cf. CMTA, Title XIII, Section 1300.
12
cf. CMTA, Title XII, Chapter 6, Section 1129(b) in relation to Title IV, Chapter 1, Section 407.
5.3. Failure to pay the assessed duties and taxes fifteen (15) calendar
days from Final Assessment;14
5.4. Failure to pay the assessed duties and taxes in case of regulated
goods which are subject of an alert order, within fifteen (15)
calendar days from Final Assessment from receipt of the Order of
Release and Lifting the Alert or Order Lifting the Alert;15
5.5.2. Under Section 117 of the CMTA within fifteen (15) calendar
days from Final Assessment.19
5.6. Failure to claim the goods within thirty (30) calendar days from
payment of the assessed duties, taxes, fees, interests and other
charges;20 or
13
cf. CMTA, Title XII, Chapter 6, Section 1129(b) in relation to Title IV, Chapter 1, Section 407
14
cf. CMTA, Title XII, Chapter 6, Section 1129(c)
15
cf. CMTA, Title XII, Chapter 6, Section 1129(c)
16
CAO 17- 2019. Section 4.2.3.
17
cf. CMTA, Title IV, Chapter I, Section 403.
18
cf. CMTA, Title IV, Chapter I, Section 403.
19
cf. CMTA, Title XI, Chapter 6, Section 1129(c) in relation to Title I, Chapter 3, Section 117.
20
cf. CMTA, Title XI, Chapter 6, Section 1129(d).
21
cf. CAO 1-2017, Section 10.4 and Section 11.4.
22
cf. CAO 1-2017, Section 4.15.
5.9. Failure to Mark the Goods within thirty (30) calendar days after
the receipt of Notice to Mark from the District Collector
concerned.24
6.1.2. The request for Lifting shall clearly indicate the following
information:
23
cf. CAO 3-2017, Section 4.1.3.
24
cf. CMTA, Title VII, Chapter 2, Section 710 (e).
25
cf. CAO 13-2019, Section 5.14.2; cf. CMTA, Title XI, Chapter 6, Section 1129(e), in relation to Title
VIII, Chapter 2, Section 811.
26
cf. CAO 13-2019, Section 5.14.2; cf. CMTA, Title XI, Chapter 6, Section 1129(e) in relation to Title
VIII, Chapter 2, Section 811.
27
cf. CAO 13-2019, Section 5.14.2; cf. CMTA, Title XI, Chapter 6, Section 1129(e) in relation to Title
VIII, Chapter 2, Section 811.
6.3. Once the implied abandonment has been lifted and unless the
same has already been released by the Bureau,28 the owner,
importer or consignee of the imported goods may reclaim the
impliedly abandoned imported goods by lodging/Filing the
corresponding Goods Declaration, subject to the following
conditions:
6.3.1. The subject goods have not been disposed by the Bureau;
28
cf. CAO 17-2019, Section 4.2.4; cf. CMTA, Title XI, Chapter 6, Section 1129(d).
6.3.3. The duties, taxes and other charges have been paid in full;
6.3.4. The charges and fees due to the port or terminal operator
have been paid in full;
6.4.2. The District Collector shall forward the request to the Law
Division or equivalent unit of the Port to determine
whether no offense has been committed against the
goods or against the owner, importer or consignee. The
29
cf. CAO 17-2019, Section 4.5.5; cf. CMTA, Title XI, Chapter 6, Section 1130.
30
cf. CAO 17-2019, Section 4.5.6; cf. CMTA, Title XI, Chapter 6, Section 1130.
Section 7. Fees and Charges. The following service fees and customs charges
shall be imposed for the Lifting, Claiming, or recovery of proceeds in the sale, of
impliedly abandoned goods.
Reason for the Request for Lifting of Service Fee for Charge for the Documentary
Impliedly Abandoned Goods Processing the document Stamp Tax
Request in issued granting (DST)31 for
Php the request in the Order
Php granting the
request
With Decree of With Decree of
abandonment abandonment
Without Decree Without Decree of
of abandonment abandonment
1 Failure to Lodge/File the Goods Declaration 5,000.00 1,000.00 30.00
after the lapse of the original fifteen (15) 2,500.00 500.00
calendar days or as adjusted by the
Commissioner, from discharge of the last
package
2 Failure to Lodge/File the Goods Declaration 7,500.00 2,000.00 30.00
after the lapse of the approved extension of 4,000.00 1,000.00
fifteen (15) calendar days
3 Failure to pay the assessed duties and taxes 7,500.00 2,000.00 30.00
fifteen (15) calendar days from Final 4,000.00 1,000.00
Assessment
4 Failure to pay the assessed duties and taxes 10,000.00 5,000.00 30.00
in case of regulated goods which are subject 7,000.00 3,000.00
of an alert order, within fifteen (15) calendar
days from Final Assessment from receipt of
the Order of Release and Lifting the Alert or
Order Lifting the Alert
5 Failure to submit the required documents, 10,000.00 5,000.00 30.00
permits or clearances, or information in case of 7,000.00 3,000.00
provisional Goods Declaration, within forty-five
(45) calendar days from the date of Lodgement
6 Failure to submit the required documents, 20,000.00 10,000.00 30.00
permits or clearances, or information in case 10,000.00 5,000.00
of provisional Goods Declaration, after the
lapse of the approved extension of forty-five
(45) calendar days
31
cf. NIRC, Section 188, as amended.
The service fee shall be paid by the claimant upon filing of the corresponding request.
Proof of payment shall be attached to the request, without which the same shall not
be accepted.
Payment of customs charge and documentary stamp tax shall be paid upon approval
of the request. The Order lifting the abandonment or setting aside the Decree of
Abandonment shall not be released without presenting the proof of payment thereof.
Section 8. Penal Provision. Failure to comply with the provisions of this Order,
particularly on the issuance of a Decree of Abandonment, may be a ground for
administrative and disciplinary sanctions against any erring public officer or employee
in accordance with Title XIV of the CMTA, other applicable penal provisions and Civil
Service Commission (CSC) and Ombudsman rules and regulations.
Section 10. Periodic Review. Unless otherwise provided, this CAO shall be
reviewed every three (3) years and be amended or revised, if necessary.
Section 11. Repealing Clause. All other rules and regulations issued by the Bureau
which are inconsistent with this CAO are deemed repealed or modified accordingly.
Section 13. Effectivity. This CAO shall take effect fifteen (15) calendar days after
its publication at the Official Gazette or a newspaper of national circulation.
The Office of National Administrative Register (ONAR) of the UP Law Center shall be
provided three (3) certified copies of this CAO.
Approved:
CARLOS G DOMINGUEZ
Secretary of Finance