Chloe Jane B.

Macabalos 

CA-201 

Assignment 3 – Border control & security

1. When does importation begin?

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According to Section 103 of the CMTA, importation begins when the carrying vessel or aircraft enters
Philippine territory or jurisdiction with the purpose or intention to unload. Intention to unload, as
evidenced by the inbound cargo manifest. The carrier must show the intention of the ship to unload
cargoes in the Philippines by showing the Bill of lading or a legal or transport document issued by a
carrier to a shipper that details the type, quantity, and destination of the goods. Thus, this serves as a
shipping receipt.

2. When does importation end in case the goods are dutiable? 

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Importation end in case the goods are dutiable when first the duties and taxes are paid or secured to be
paid. When we say "secured to be paid," we mean any type of guarantee that ensures the payment of
duties and taxes. It might be a bond, a security bond, or an irrevocable letter of credit. These are the
device or instruments that will guarantee the payment of duties and taxes. Second, Legal withdrawal or
permit for withdrawal has been granted. Additionally, the importer is bound to pay the duties and taxes,
which can be done in cash. Here are the duties upon full payment of the duties and taxes. However, as a
carrier or one who transports products, he must show documents to the customs office such as a manifest
and a bill of lading to get lawful entry into the Philippines. Thus, on the whole, these are the two
requirements on when importation and for us to say that importation is deemed terminated.

3. What imported goods are subject to import tariffs? 

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In my perspective, all goods imported into the Philippines, including those previously exported from the
Philippines, are liable to duty and tax upon entry unless otherwise permitted by the CMTA, the Tariff and
Customs Code, or other legislation. When goods are purchased in another country, excise duty is assessed
and collected by Customs when the goods enter the country. Tariffs are taxes imposed on imported
products. Different countries impose different taxes on certain items. Furthermore, tariffs are a crucial
component, particularly in our country, because they boost the prices of imported goods while
simultaneously providing a domestic market for locally manufactured commodities, protecting those
industries from being pushed out by more competitive pricing.

4. Distinguish tax from a tariff. 

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Tax and tariffs are frequently used interchangeably. However, there are some differences between the
two. When we say tax, it is a charge imposed on a taxpayer by a government or is levied to governments
by individuals as well as corporations based on their incomes. While tariffs are direct taxes or a form of
tax applied to goods imported from a different country, or tariff is a tax imposed by a government of a
country or a supranational union on imports or exports of goods.
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