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Assessment - Determination of Duties and Taxes - Classification, Value, Roo, Internal Revenue Taxes, Special Duties
Assessment - Determination of Duties and Taxes - Classification, Value, Roo, Internal Revenue Taxes, Special Duties
Assessment - Determination of Duties and Taxes - Classification, Value, Roo, Internal Revenue Taxes, Special Duties
• In case where BOC does not have the necessary facility to conduct the
examination without causing damage to the shipment.
• The Bureau shall take samples of the goods only when needed to
establish the tariff description and value of goods declared, or to
ensure compliance with this Act. Samples drawn shall be as minimal
as possible.
• Customs officers shall see to it that representative samples taken
during examination shall be properly receipted for and retained within
a reasonable period of time. The quantity and value of the samples
taken shall be noted in the specified box of goods declaration or
electronic form. Such samples shall be duly labeled as will definitely
identify them with the importation for which they are taken.
NON-INTRUSIVE EXAMINATION
• Pursuant to internationally accepted standards, the Bureau may adopt
non-intrusive examination of goods, such as the use of x-ray machines.
– CSF rates fixed under EO 635 s. 2007
4. there are issues and controversies surrounding the goods declaration and the import
clearance process; or