Section 101. Imported Articles Subject to Duty

Section 102. Prohibited Importations

Section 103. Abbreviations

Section 104. Rates of Import Duty

Section 105. Conditionally Free Importations

Section 106. Drawbacks

Section 201. Basis of Dutiable Value

Section 202. Bases of Dutiable Weight

Section 203. General Rules of Classification

Section 204. Rate of Exchange

Section 205. Effective Date of Rates of Import Duty

Section 206. Entry, or Withdrawal from Warehouse, or Consumption

Section 207. Revised Trade Agreement not Affected

Section 301. Dumping Duty

Section 302. Countervailing Duty

Section 303. Marking of Imported Articles and Containers

Section 304. Discrimination by Foreign Countries

Section 401. Flexible Clause

Section 402. Promotion of Foreign Trade

Section 501. Chief Officials of the Tariff Commission

Section 502. Qualifications

Section 503. Appointment and Compensation of Officials and Employees

Section 504. Official Seal

Section 505. Functions of the Commission

Section 506. Assistance to the President and Congress

Section 507. Reports of the Commission

Section 508. Access to Documents

Section 509. Sworn Statements

Section 510. Verified Statements

Section 511. Rules and Regulations of the Commission

Section 512. Appropriation

Section 513. Transitory Provision

Section 601. Chief Official of the Bureau of Customs

Section 602. Functions of the Bureau

Section 603. Territorial Jurisdiction

Section 604. Jurisdiction over Premises Used for Customs Purposes

Section 605. Enforcement of Port Regulation of Bureau of Quarantine

Section 606. Power of the President to Subject Premises to Jurisdiction of Bureau of Customs

Section 607. Annual Report of Commissioner

Section 608. Commissioner to Make Rules and Regulations

Section 701. Collection Districts and Ports of Entry thereof

Section 702. Power of the President to Open and Close Subports

Section 703. Collector of Customs at Port of Entry

Section 704. Seal of Collector of Customs

Section 705. Authority of Assistant or Deputy Collectors of Customs

Section 706. Appointment of Special Deputies with Limited Powers

Section 707. Succession of Assistant or Deputy Collector to Position of Acting Collector

Section 708. Designation of Official as Customs Inspector

Section 709. Authority of Collector to Remit Duties

Section 710. Records to Be Kept by Customs Officials

Section 711. Port Regulation

Section 712. Reports of Collector to Commissioner

Section 801. Registration and Documentation of Vessels

Section 802. Vessels Required to Be Registered

Section 803. Where Registration to Be Effected

Section 804. Data to Be Noted in Register of Vessels

Section 805. Record of Documents Affecting Title

Section 806. Certificate of Philippine Registry

Section 807. When Control is Deemed Not Held by Citizens of the Philippines

Section 808. Certificate of Ownership

Section 809. Form and Contents of Certificate of Philippine Registry

Section 810. Privileges Conferred by Certificate of Philippine Registry

Section 811. Investigation into Character of Vessel

Section 812. License of Yachts Exclusively for Pleasure

Section 813. Violation by Master or Owner

Section 814. Identification of Yachts and Owners

Section 815. Report of Accident to Vessel

Section 816. Application of Shipping Laws to Government Boats

Section 817. Revocation of Certificate

Section 818. Inspection of Hulls, Boilers and Other Constructional Features

Section 819. Inspection Certificate

Section 820. Sanitary Inspection

Section 821. Fire-Fighting Apparatus and Life-Saving Equipment

Section 822. Certification of Applicant for Marine Officer

Section 823. Issuance of Certificate

Section 824. Form of Certificate

Section 825. Physical Examination of Holders of Certificate

Section 826. Reinstatements

Section 827. Marine Investigation and Suspension or Revocation of Marine Certificate

Section 828. Fees for Issuance of Certificates

Section 829. Citizenship Personnel on Board Vessels

Section 830. Complement of Watch and Engine-Room Officers on Philippine Vessels

Section 831. Waters on which Patron may Navigate

Section 901. Ports Open to Coastwise Trade

Section 902. Vessels Eligible for Coastwise Trade

Section 903. License for Coastwise Trade

Section 904. Philippine Coastwise Emblem

Section 905. Transportation of Passengers and Articles between Philippine Ports

Section 906. Requirement of Manifest in Coastwise Trade

Section 907. Manifests Required upon Departure from Port of Entry

Section 908. Manifests Required Prior to Unlading at Port of Entry

Section 909. Departure of Vessel upon General Manifest

Section 910. Bay and River License

Section 911. Vessels Eligible for Bay and River License

Section 912. Exemption of Certain Craft from Requirement of Bay and River License

Section 913. Revocation of License

Section 1001. Ports Open to Vessels Engaged in Foreign Trade - Duty of Vessel to Make Entry

Section 1002. Control of Customs Official over Boarding or Leaving of Incoming Vessel and over Other Vessels Approaching the Former

Section 1003. Quarantine Certificate for Incoming Vessel

Section 1004. Documents to be Produced by Master upon Entry of Vessel

Section 1005. Manifest Required of Vessel from Foreign Port

Section 1006. Translation of Manifest

Section 1007. Manifests for Auditor and Collector - Papers to be Deposited with Consul

Section 1008. Transit Cargo

Section 1009. Clearance of Foreign Vessels to and from Coastwise Ports

Section 1010. Requirement as to Delivery of Mail

Section 1011. Production of Philippine Crew

Section 1012. Record of Arrival and Entry of Vessels

Section 1013. Arrest of Vessel Departing before Entry Made

Section 1014. Discharge of Ballast

Section 1015. Time for Unlading of Cargo

Section 1016. Entrance of Vessel Through Necessity

Section 1017. Unlading of Vessel in Port From Necessity

Section 1018. Entry and Clearance of Vessels of a Foreign Government

Section 1019. Clearance of Vessel for Foreign Port

Section 1020. Detention of Warlike Vessel Containing Arms and Munitions

Section 1021. Manifest of Export Cargo to be Delivered to Auditor

Section 1022. Oath of Master of Departing Vessel

Section 1023. Extension of Time for Clearance

Section 1024. Necessity of Tax Clearance

Section 1025. Export Product to Conform to Standard Grades

Section 1101. Designation of Airports of Entry

Section 1102. Notice of Arrival

Section 1103. Landing at International Airports of Entry

Section 1104. Report of Arrival

Section 1105. Documents Required to be Presented in Making Entry

Section 1106. Manifest for Auditor General

Section 1107. Delivery of Mails

Section 1108. Imported Cargoes - Inspection: Payment of Duty

Section 1109. Bonding of Carrier Transporting Articles in Bond

Section 1110. Manifest for Transit Cargo

Section 1111. Clearance for Foreign Ports

Section 1112. Oath of Person in Charge of Departing Aircraft

Section 1201. Articles to be Imported Only Through Customhouse

Section 1202. When Importation Begins and Deemed Terminated

Section 1203. Owner of Imported Articles

Section 1204. Liability of Importer for Duties

Section 1205. Importations by the Government

Section 1206. Jurisdiction of Collector Over Importation of Articles

Section 1207. Jurisdiction of Collector Over Articles of Prohibited Importation

Section 1208. Imported Articles to be Received in General Order Stores

Section 1209. Limit of Period for Discharge

Section 1210. Disposition of Imported Articles Remaining on Vessel After Time for Unlading

Section 1211. Handling of Articles on Which Duty has Not Been Paid

Section 1212. Government Plan for Handling Imported Articles

Section 1213. Receiving, Handling, Custody and Delivery of Articles

Section 1301. Persons Authorized to Make Import Entry

Section 1302. Import Entries

Section 1303. Entry of Articles in Part for Consumption and in Part for Warehousing

Section 1304. Declaration of the Import Entry

Section 1305. By Whom to Be Signed

Section 1306. Form and Contents of Import Entry

Section 1307. Description of Articles

Section 1308. Invoice - Contents Of

Section 1309. Certification of Invoice

Section 1310. Invoice to Accompany Every Importation Over P500 in Export Value

Section 1311. Fraudulent Invoice Report

Section 1312. Bond for Subsequent Production of Invoice

Section 1313. Information Furnished Prior to Entry

Section 1314. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft

Section 1315. Derelicts and Articles From Abandoned Wrecks

Section 1401. Designation of Packages to be Examined

Section 1402. Ascertainment of Weight and Quantity

Section 1403. Return of Examining Official

Section 1404. Duties of Appraisers

Section 1405. Proceedings and Report of Appraisers

Section 1406. Appraisers' Samples

Section 1407. Readjustment of Appraisal, Classification or Return

Section 1408. Assessment of Duty on Less Than Entered Value

Section 1409. Employment and Compensation of Persons to Assist in Appraisal or Classification of Articles

Section 1501. Delivery of Articles to Holder of Bill of Lading

Section 1502. Delivery of Articles Without Production of Bill of Lading

Section 1503. Bond Upon Delivery of Unexamined Packages

Section 1504. Delivery Upon Order of Importer

Section 1505. Withholding Delivery Pending Satisfaction of Lien

Section 1506. Customs Expenses Constituting Charge on Articles

Section 1507. Fine As Charge on Articles

Section 1601. Liquidation and Record of Entries

Section 1602. Tentative Liquidation

Section 1603. Finality of Liquidation

Section 1604. Treatment of Fractions in the Liquidation

Section 1701. Abatement for Damage Incurred During Voyage

Section 1702. Abatement or Refund of Duty on Missing Package

Section 1703. Abatement or Refund for Deficiency in Contents of Package

Section 1704. Abatement or Refund of Duties on Articles Lost or Destroyed After Arrival

Section 1705. Abatement of Duty on Dead or Injured Animals

Section 1706. Investigation Required in Case of Abatements and Refunds

Section 1707. Correction of Errors - Refund of Excess Payments

Section 1708. Claim for Refund and Mode of Payment

Section 1801. Abandonment, Kinds and Effect of

Section 1802. Abandonment of Imported Articles

Section 1803. Right to Reclaim Article

TITLE V
WAREHOUSING OF IMPORTED ARTICLES

Section 1901. Establishment and Supervision of Warehouses

Section 1902. Responsibility of Government

Section 1903. Bonded Warehouses

Section 1904. Warehousing Bond

Section 1905. Discontinuance of Warehouses

Section 1906. Entry of Articles for Warehousing

Section 1907. Withdrawal of Articles From Bonded Warehouse

Section 1908. Limit to Period of Storage in Bonded Warehouse

Section 1909. Charges of Storage in Bonded Warehouses

Section 2001. Establishment of Bonded Manufacturing Warehouses

Section 2002. Exemption from Duty

Section 2003. Procedure for Withdrawal

Section 2004. Verification by the Commissioner

Section 2005. Bonded Smelting Warehouses

Section 2101. Entry for Immediate Transportation

Section 2102. Bonding of Carrier Transporting Articles in Bond

Section 2103. Exportation Under Bond

Section 2201. Obstruction of Customs Premises

Section 2202. Special Surveillance for Protection of Customs Revenue and Prevention of Smuggling

Section 2203. Persons Having Police Authority

Section 2204. Place Where Authority May be Exercised

Section 2205. Exercise of Power of Seizure and Arrest

Section 2206. Duty of Officer or Official to Disclose Official Character

Section 2207. Authority to Require Assistance

Section 2208. Right of Police Officer to Enter Inclosure

Section 2209. Search of Dwelling House

Section 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed Therein

Section 2211. Right to Search Vehicles, Beasts and Persons

Section 2212. Search of Persons Arriving from Foreign Countries

Section 2301. Warrant for Detention of Property - Bond

Section 2302. Report of Seizure to Commissioner and Auditor

Section 2303. Notification to Owner or Importer

Section 2304. Notification to Unknown Owner

Section 2305. Description, Appraisal and Classification of Seized Property

Section 2306. Proceedings in Case of Property Belonging to Unknown Parties

Section 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property

Section 2308. Protest and Payment Upon Protest in Civil Matters

Section 2309. Protest Exclusive Remedy in Protestable Case

Section 2310. Form and Scope of Protest

Section 2311. Samples to be Furnished by Protesting Parties

Section 2312. Decision or Action by Collector in Protest and Seizure Cases

Section 2313. Review by Commissioner

Section 2314. Notice of Decision of Commissioner

Section 2315. Supervisory Authority of Commissioner and of Department Head in Certain Cases

Section 2401. Supervision and Control Over Judicial Proceedings

Section 2402. Review by Court of Tax Appeals

Section 2501. Failure to Pay Liquidated Charges

Section 2502. Failure to Supply Invoice

Section 2503. Undervaluation and Misdeclaration in Entry

Section 2504. Failure or Refusal of Party to Give Evidence or casia Submit Documents for Examination

Section 2505. Failure to Declare Baggage

Section 2506. Breach of Bond

Section 2507. Unlawful Navigation of Unregistered Vessels

Section 2508. Vessel Engaging in Coast Trade Without License

Section 2509. Vessel Navigating Without Complement of Officers

Section 2510. Vessel Engaging in Bay and River business without License

Section 2511. Failure to Produce Members of Crew

Section 2512. Injury to Buoys and Beacons

Section 2513. Vessel or Aircraft Departing Before Entry Made

Section 2514. Obstruction to Boarding Official

Section 2515. Unlawful Boarding or Leaving of Vessel or Aircraft

Section 2516. Failure to Deliver or Receive Mail

Section 2517. Unlading of Cargo Before Arrival at Port of Destination

Section 2518. Unlading of Cargo at Improper Time or Place After Arrival

Section 2519. Failure to Exhibit or Deposit Documents

Section 2520. Bringing of Unmanifested Arms, Explosives or War Equipment

Section 2521. Failure to Supply Requisite Manifests

Section 2522. Disappearance of Manifested Article

Section 2523. Discrepancy Between Actual and Declared Weight of Manifested Article

Section 2524. Delivery of Cargo Not Agreeing With Master's or Pilot's in Command Report

Section 2525. Breaking of Seal Placed by Customs Official

Section 2526. Breaking of Lock or Fastening Placed by Customs Official

Section 2527. Disappearance of Trunk or Package Specially Noted by Customs Official

Section 2528. False Statement of Vessel's or Aircraft's Destination

Section 2529. Miscellaneous Offenses

Section 2530. Property Subject to Forfeiture Under Tariff and Customs Laws

Section 2531. Conditions Affecting Forfeiture of Article

Section 2532. Enforcement of Administrative Fines and Forfeitures

Section 2533. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer

Section 2601. Property Subject to Sale

Section 2602. Place of Sale or Other Disposition of Property

Section 2603. Mode of Sale

Section 2604. Disqualification to Participate in Auction Sale

Section 2605. Disposition of Proceeds

Section 2606. Disposition of Surplus

Section 2607. Disposition of Article Liable to Deterioration

Section 2608. Disposition of Articles Unfit for Use or Sale or Injurious to Public Health

Section 2609. Disposition of Contraband

Section 2610. Disposition of Unsold Articles for Want of Bidders

Section 2611. Disposition of Dangerous Explosives

Section 2701. Definition

Section 2702. Schedule of Rates

Section 2703. Exemption

Section 2801. Definition

Section 2802. Schedule of Dues

Section 2901. Definition

Section 2902. Ports with Cargo Sheds

Section 2903. Ports without Cargo Sheds

Section 2904. Exemptions

Section 2905. Non-Cargo Vessels

Section 2906. Vessels in the Philippine Coastwise Trade - Ports with Cargo Sheds

Section 2907. Same - Ports without Cargo Sheds

Section 2908. Vessels in Bay and River Trade

Section 3001. Definition

Section 3002. At the Port of Manila

Section 3003. At the Ports of Cebu, Iloilo, Zamboanga, Davao, Jolo, Tabaco, Legaspi, Jose Panganiban, Aparri, Tacloban, San Fernando and Cagayan de Oro

Section 3004. At All Ports of Entry

Section 3005. General Provisions

Section 3101. Definition

Section 3102. At the Port of Manila

Section 3103. At the Port of Cebu

Section 3104. At the Port of Zamboanga

Section 3105. At the Port of Davao

Section 3106. At the Port of Iloilo

Section 3107. In All Other Ports

Section 3108. General Provisions

Section 3201. Definition

Section 3202. Vessels Engaged in Foreign Trade

Section 3203. Vessels Exempt from Tonnage Dues

Section 3204. Pilotage Service

Section 3301. Other Fees and Charges

Section 3302. Other Charges

Section 3303. Effect of Failure to Affix Stamps Upon Document

Section 3401. Qualifications of Applicants for Customs Broker's Certificate

Section 3402. Examination by the Board of Examiners for Customs Brokers

Section 3403. The Board of Examiners

Section 3404. Compensation of Members of the Board

Section 3405. Fees

Section 3406. Requisites

Section 3407. Issuance, Revocation and Suspension of Certificate

Section 3408. Roster of Customs Brokers

Section 3409. Rules and Regulations by the Commissioner of Civil Service

Section 3501. Duty of Collector to Report Rulings to Commissioner

Section 3502. Application of Established Ruling or Decision

Section 3503. Authority of Official to Administer Oaths and Take Testimony

Section 3504. General Bonds

Section 3505. Supervision over Attorney-in-Fact

Section 3506. Assignment of Customs Employees to Overtime Work

Section 3507. Exclusive License for Landing of Passengers and Baggage

Section 3508. Bond to be Given

Section 3509. Supervision by Commissioner Over Execution of Contract

Section 3510. Reduction of Testimony to Writing

Section 3511. Collector Not Liable in Respect of Ruling in Customs Cases

Section 3512. Interest Prohibited to be Held by Customs Employees

Section 3513. Reward for Information or Discovery Concerning Fraud Upon Customs Revenue

Section 3514. Words and Phrases Defined

Section 3601. Unlawful Importation

Section 3602. Various Fraudulent Practices Against Customs Revenue

Section 3603. Failure to Report Fraud

Section 3604. Statutory Offense of Officials and Employees

Section 3605. Concealment of Destruction of Evidence of Fraud

Section 3606. Breaking of Seal on Car or Conveyance by Land, Sea or Air

Section 3607. Alteration of Marks on Any Package of Warehoused Articles

Section 3608. Fraudulent Opening or Entering of Warehouse

Section 3609. Fraudulent Removal of Concealment of Warehoused Articles

Section 3610. Violation of Tariff and Customs Laws and Regulations in General

Section 3701. Repealing Clause

Section 3702. Transitory Provisions

Section 3703. Separability Clause

Section 3704. Effectivity Date

Section 3705. Functions Temporarily Performed by the Bureau of Customs