CHIEF OFFICIALS OF BOC

• The Bureau shall be headed by a Commissioner and shall be

assisted by at least 4 but not more than 6 Deputy Commissioners.
The Commissioner shall be appointed by the President of the
Philippines.
• The Deputy Commissioners shall also be appointed by the
President and at least majority of whom shall come from the ranks
of the Bureau.
 BOC ORGANIZATION: EO 127 JAN
30, 1987, AS AMENDED
• Commissioner

• Deputy Commissioners
1) Assessment and Operations Coordinating Group (AOCG)
2) Revenue Collection Monitoring Group(RCMG)
3) Internal Administration Group (IAG)
4) Intelligence Group (IG) (EO 805, June 2009)
5) Enforcement Group (EG) (EO 805, June 2009)
6) Management Information System and Technology Group (MISTG) (EO 463 s.
1998)
 RCMG
Service is headed by a Director while Division is headed by a Chief

• Legal Service
Ruling & Research Division (RRD)
Prosecution and Litigation Div. (PLD)
Appellate Div. (AD)
Tax Exempt Div. (TED)
• Financial Service
Revenue Accounting Div. (RAD)
Statistical Analysis Div. (SAD)
• Collection Service
Collection Performance/Evaluation Div. (CPED)
Liquidation and Assessment Audit Div. (LAAD)
Bonds Audit Div.(BAD)
 RCMG FUNCTIONS
a) Maintain an updated accounting for all customs revenues collected

b) Administer legal requirements of BOC to include litigation and prosecution of cases

c) Provide Commissioner with accurate and time information and analysis of

collection statistics

d) Conduct continuing audit of liquidated entries and outstanding bonds

e) Perform such other appropriate functions consistent with the assigned tasks of the
group and others which may be given by the Commissioner
 AOCG
• Imports and Assessment Service (IAS)
Valuation and Classification Div. (VCD)
Assessment Coordination and Monitoring Div.(ACMD)
Warehouse Coordination Div. (WCD)
• Ports Operations Service (POS)
Auction and Cargo Disposal Div. (ACDD)
Export Coordination Div. (ECD)
Port Operations and Coordination Div. (POD)
 FUNCTIONS OF AOCG
a) Regularly gather and subject to approval of Commissioner, publish values
of commodities imported into the PH, such values being the bases for the
computation of duties and taxes

b) Monitor for decision making purposes the implementation of rules and

regulations governing assessment, warehousing and support operations

c) Monitor auction and disposal activities together with port, airport

operations related activities for decision making purposes

d) Performs other functions that may be assigned by the Commissioner

 FUNCTIONS OF IEG
a) Regularly and consistently gather intelligence information related to customs
and economic activities for proper dissemination to customs offices concerned

b) Conduct internal inquiry and investigations which may serve as basis for
prosecution

c) Exercise police authority conferred by the TCCP (now CMTA) or other laws
which include enforcement of seizure and forfeitures and the imposition of
penalties

d) Performs functions that may be assigned by the Commissioner

Note: Note of the split of IEG into IG and EG

 INTELLIGENCE GROUP (IG)

• Intelligence Service (IS)

- Investigation and Prosecution Div. (IPD)
- Internal Inquiry and Prosecution Div. (IIPD)
IPD and IIPD merged under CMO 24-2011 which has been
repealed by CMO 9-2019 merger of IPD and IIPD has been
dissolved.
- Intellectual Property Rights Division (IPRD)
- Accounts Management Office (AMO) (CMO 24-2018)
 INTELLIGENCE GROUP (IG)

- X-Ray Inspection Project (XIP) (CMO 24-2018)

Note: CIIS and ESS personnel assigned or deployed to

He various Ports/Districts while organizationally under the

CIIS/ESS are placed under the operational control of the
various districts (CMO 24-2018)
 IPD
• Conduct investigation on cases involving violation of customs
laws, rules and regulations;
• Examine records of importations and determine the
authenticity of suspected documents;
• Recommend the filing of administrative and/or criminal
charge(s) arising from violations of CMTA, its rules and
regulations;
• Maintain a centralized record of cases investigated and
establish liaison with other government agencies (CMO 9-2019)
 IPD

• Conduct background investigation on applicants and employees

of the Bureau;
• Initiate investigation, if warranted, administrative cases against
customs employees;
• Investigate and take appropriate action against security
violations;
• Perform liaison and coordination activities with other
government. (CMO 9-2019)
 RISK MANAGEMENT OFFICE
(RMO)
• Directly under the Commissioner while day to day operations managed by Dep.
Com- IG.
Functions:
a. Review and update parameters of the Selectivity Screen of the Selectivity
System;
b. Establish a viable system of setting and changing the said parameters;
c. Ensure an efficient and secure information pipeline from all sources to the RMO;
d. Conduct a continuing study/profile of importers, exporters and customs brokers;
and
e. Maintain a database of all smuggling cases and related data
 ENFORCEMENT GROUP (EG)

• Enforcement and Security Service(ESS)

- Customs Police Div. (CPD)
- Water Patrol Div. (WPD)
- Radio Communications Div. (RCD)
 IAG ORGANIZATION
• Financial Management Office
• Administration Office
• Planning and Policy Research Division
• Management Information and Data Systems Division
• Public Information and Assistance Division
• Medical and Dental Division
• Human Resources Management Division
 MISTG ORGANIZATION
• Planning and Systems Development Services headed by Service Chief/ Director
III:
a. Planning and Management Information Division; n
b. Systems Development Division.
• Technology Management Service headed by Service Chief/Director III:
a. Systems Management Division;
b. Technical Support Division;
c. Port Data Management Unit
1. POM Database Management;
2. MICP Database Management;
3. CEBU Database Management; and
4. NAIA Database Management.
 CUSTOMS DISTRICTS

• For administrative purposes, the Philippines shall be divided into

as many Customs Districts as necessary, the respective limits of which
may be changed from time to time by the Commissioner, with the
approval of the Secretary of Finance.
• Each Customs District shall be supervised by 1 District Collector;
– assisted by as many Deputy District Collectors as may be
necessary.
• The choice of the location of a District Office, its business hours and
the staffing pattern thereof, shall be based on the particular
requirements of each district.
 PORTS OF ENTRY
• All ports of entry shall be under the supervision and control of
a Customs District.
• A District Collector shall be assigned in the principal ports of
entry.
• A Deputy District Collector may be assigned to other types of
ports of entry.
• The principal ports of entry shall be located in Aparri, San
Fernando, Manila, MICP, NAIA, Subic, Clark, Batangas, Legaspi,
Iloilo, Cebu, Tacloban, Surigao, Cagayan de Oro, Zamboanga,
Davao, Limay and such other ports that may be created.
 COLLECTION DISTRICTS:
PRINCIPAL PORTS OF ENTRY AND
SUB-PORTS
• Collection District No. I. Principal Port of Entry - Port of San Fernando.
Subports : (1) Sub-port of Baguio-PEZA in John Hay Economic Zone, (2)
Subport of Salamague in Ilocos Sur, and (3) Subport of Sual in Pangasinan
• Collection District No. II. A. Principal Port of Entry: South Harbor, Port of
Manila. Sub-ports: (1) Harbor Center, (2) Masinloc, (3) Postal Office, (4)
PEZA Cavite and (5) PEZA Laguna
• Collection District No. II-B. Principal Port Entry: Manila International
Container Port. Subport: North Harbor
• Collection District No. III. Principal Port of Entry: Ninoy Aquino
International Airport, with two (2) Sub-ports namely (1) Manila Domestic
Airport, (2) Central Mail Exchange Center
• Collection District No. IV. Port of Batangas shall be the principal
port of entry. Sub-ports: (1) Puerto Princesa, (2) Palawan and Siain
(Plaridel),Quezon and Aurora.

• Collection District No. V. Principal Port of Entry: Port of Legaspi.

Subports: (1) Tabaco, and (2) Jose Panganiban;

• Collection District No. VI. Principal Port of Entry: Port of Iloilo with
Subport of Entry: Pulupandan, Iloilo

• Collection District No. VII. Principal Port of Entry: Port of Cebu.

Subports: (1) Mactan International Airport, and (2) Dumaguete;
• Collection District No. VIII. Principal Port of Entry: Port of
Tacloban. Subports: (1) Isabel, (2) Catbalogan, and (3) San Jose;

• Collection District No. IX. Port of Surigao. Subports, namely (1)

Bislig, and (2) Nasipit;

• Collection District No. X. Port of Cagayan De Oro. Subports: (1)

Ozamis, (2) Iligan (3) Mindanao Container Port

• Collection District No. XI. Port of Zamboanga. Subports: (1)

Zamboanga International Airport, (2) Jolo, (3) Tawi-Tawi, and (4)
Basilan
• Collection District No. XII. Port of Davao. Subports
(1) Dadiangas, (2) Mati, and (3) Parang;

• Collection District No. XIII. Port of Subic. Subports:

(1) Subic Seaport; and (2) Cubi Airport (Subic International Airport).

• Collection District No. XIV. Port of Clark International Airport

• Collection District No. XV. Port of Aparri in Cagayan Province as its Principal Port of
Entry. Subports of Entry: (1) Subports of Irene in Cagayan Province, (2) Subport of Curimao in
Ilocos Norte and (3) Laoag International Airport

• Collection District No. XVI. Port of Limay: Principal Port of Entry, Subport: Mariveles.
 AREAS AND EQUIPMENT FOR
CUSTOMS EXAMINATION
PURPOSES

- For the effective enforcement of the Bureau’s functions and

without hampering business and commercial operations of the
ports, sea ports and airport authorities and private ports and
airport operators shall provide suitable areas for examination
and for other customs equipment free of charge within a
definite period of time, as agreed with private port and airport
operations, if any.
 POWER OF THE PRESIDENT TO
OPEN OR CLOSE ANY PORT

Upon the recommendation of the Secretary of Finance, the

President may open or close any port of entry. Upon closure of
a port of entry, the existing personnel shall be reassigned by
the Commissioner, subject to the approval of the Secretary of
Finance.
 ASSIGNMENT OF CUSTOMS
OFFICERS AND EMPLOYEES TO
OTHER DUTIES
• The Commissioner, with the approval of the Secretary of
Finance, may assign any employee of the Bureau to any port,
service, division or office of the Bureau within the Bureau’s
staffing pattern or organizational structure, or be assigned
other duties:
– Provided, That such assignment shall not affect the employee’s
tenure of office nor result in a change of status, demotion in
rank and/or salary deduction.
 DUTIES OF DISTRICT COLLECTOR
(1) ensure entry of all imported goods at the customs office;
(2) prevent importation and exportation of prohibited goods;
(3) ensure legal compliance of regulated goods and facilitate the flow of
legitimate trade;
(4) examine, classify and value imported goods;
(5) assess and collect duties, taxes and other charges on imported
goods;
Assessment – the process of determining the amount of D&T and other
charges due on imported and exported goods.
 DUTIES OF DISTRICT COLLECTOR
(6) hold and dispose imported goods;
(7) prevent smuggling and other customs fraud; and
(8) perform other necessary duties that may be assigned by
the Commissioner.
- Subject to the supervision and control of the District Collector,
the duties and functions of the District Collector may be
delegated to the Deputy District Collector.
- The Deputy District Collector assigned to a sub-port shall be
under the supervision and control of the District Collector of
the corresponding principal port.
 TEMPORARY SUCCESSION OF DEPUTY DISTRICT
COLLECTOR TO POSITION OF ACTING DISTRICT
COLLECTOR

• In the absence or disability of a District Collector or, in case of

vacancy, the Deputy District Collector shall temporarily
discharge the duties of the District Collector.
– Should there be no Deputy District Collector, the District
Collector shall designate, in writing, a senior ranking customs
officer to temporarily perform the duties of the District
Collector.
– In case there are 2 or more senior ranking customs officers with
equal length of service, a drawing of lots shall be undertaken.
– The District Collector shall report the designation to the
Commissioner within 24 hours after the designation. 28
 RECORDS TO BE KEPT BY
CUSTOMS OFFICIALS
• District Collectors, Deputy District Collectors, and customs officers
acting in such capacities must maintain permanent records of
official transactions and turn-over all records and official papers to
their respective successors or other authorized officials. The
records shall be made available for inspection by other authorized
officials of the Bureau.

• If required, the District Collector shall affix the official dry seal of
the Bureau on all documents and records requiring authentication.
 REPORTS OF THE DISTRICT
COLLECTOR TO THE
COMMISSIONER

The District Collector shall report to the Commissioner any

probable or initiated litigation within the Customs District and
shall submit regular monthly reports on all district
transactions.
 POLICE AUTHORITY:
POWER TO EFFECT SEARCH,
SEIZURE AND ARREST
 PERSONS AUTHORIZED TO
EXERCISE OF POLICE AUTHORITY

1. BOC officials, District and Deputy Collector, Police Officers,

Agents, Inspectors and Guards;
2. Upon authorization by the Commissioner, specifically named
officers and members of AFP and National Law Enforcement
Agencies; and
3. BIR officials on all cases falling within the regular performance
of their duties, when payment of internal revenue taxes is
involved.
 PLACES WHERE AUTHORITY MAY
BE EXERCISED
1. All premises used for customs purposes including customs offices, facilities,
warehouses, ports, airports, wharves, infrastructure and other premises in the
Customs Districts, within the limits of the authority granted by the Commissioner,
without prejudice to the general powers of the LGUs, PCG and law enforcement
agencies in the exercise of their functions;
2. Customs jurisdiction: All land, seas, and air within the Philippine territory,
including bays, harbors, rivers and inland waters whether navigable or not from
the sea and any means of conveyance.
- Hot pursuit: BOC shall pursue goods and vessels/aircrafts subject to seizure.
Vessels/aircrafts may be seized in international waters/airspace
3. Free zones, provided proper coordination with the zone authorities shall be
observed at all times
EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

1. Exercise of Power of Seizure: Any person exercising police authority has the power and
duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property
when the same is subject to forfeiture or when they are subject of a fine imposed.
2. Authority to Require Assistance: Any person exercising police authority may demand
the assistance of and request information from PNP, AFP and other national law
enforcement agency, when necessary to effect any search, seizure or arrest. It shall be the
duty of any police officer and other national law enforcers to give such lawful assistance.

3. Authority to Search Dwelling House: A dwelling house may be entered and searched
only upon warrant issued by a Judge of a competent court, the sworn application thereon
showing probable cause and particularly describing the place to be searched and the
goods to be seized. Guard living with family in warehouse does not make warehouse a
dwelling house.
EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

4. Authority to Enter Premises: Any person exercising

police authority may at any time enter, pass through, and search any land,
enclosure, warehouse, store, building or structure not principally used as a
dwelling house.

For the proper exercise of police authority, any authorized person shall disclose
the nature of the authority upon being questioned at the time of exercise
thereof and shall exhibit the corresponding written authority issued by the
Commissioner.(The nature of the authority shall be disclosed at the start of
the exercise of police authority and exhibit the Mission Order).
 AUTHORITY TO ENTER PREMISES
Allowed to use means as may be necessary to open the gates or entrance under any of the
following circumstances:
a. Owner or person in charge of the premises is missing or cannot be located within a reasonable
time;

b. The person in charge of the premises refuses to allow entry;

c. There is firm belief that the persons inside the premises are engaged in activities aimed at
removing any evidence regarding the presence of goods violative of CMTA, and execution of the
mission would be frustrated unless entry is made.

d. The use of necessary means to open the gate or entrance shall be made in the presence of
Barangay Chairman or his authorized representative and the police having jurisdiction over the
area.
EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

5. Authority to Search Vessels or Aircrafts and Persons or

Goods Conveyed Therein. Any person exercising police authority may
board, inspect, search and examine a vessel or aircraft and any container,
trunk, package, box or envelope found on board, and physically search
and examine any person thereon.
In case of any probable violation of CMTA, the person exercising police
authority may seize the goods, vessel, aircraft, or any part thereof.
Such power to search includes removal of any false bottom, partition,
bulkhead, or any other obstruction for the purpose of uncovering any
concealed dutiable or forfeitable goods.
 EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

6. Non-Liability for Damages. The duly authorized search of vessels or aircrafts

and persons or goods conveyed therein shall not give rise to any claim for damages
caused to the goods, vessels or aircrafts, unless there is gross negligence or abuse
of authority in the exercise thereof.

7. Authority to Search Vehicles, Other Carriers, Persons and Animals. Upon

reasonable cause based on profiling or derogatory information received, any
person exercising police authority may open and examine any box, trunk,
envelope or other container for purposes of determining the presence of dutiable
or prohibited goods. This authority includes the search of receptacles used for
the transport of human remains and dead animals. Such authority likewise
includes the power to stop, search and examine any vehicle, carrier, person or
animal suspected of holding or conveying dutiable or prohibited goods.
 EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED

8. Customs Control Over Goods. All goods, including means of transport,

entering or leaving the Customs Territory , regardless of whether they
are liable to duties and taxes shall be subject to customs control to
ensure CMTA compliance.
- customs control means measures applied by the Customs to ensure
compliance with Customs law
- “audit-based control” means measures by which the Customs satisfy
themselves as to the accuracy and authenticity of declarations through
the examination of the relevant books, records, business systems and
commercial data held by persons concerned
 EXTENT OF POLICE AUTHORITY
EXERCISED BY CUSTOMS OFFICERS
AND DEPUTIZED OFFICERS
9. Control Over Premises Used for Customs Purposes. – The Bureau shall, for
customs purposes, have exclusive control, direction and management of
customs offices, facilities, warehouses, ports, airports, wharves,
infrastructure and other premises in the Customs Districts, in all cases
without prejudice to the general police powers of the local government
units (LGUs), the Philippine Coast Guard and of law enforcement agencies
in the exercise of their respective functions.
10. Trespass or Obstruction of Customs Premises. – No person shall enter or
obstruct a customs office, warehouse, port, airport, wharf, or other
premises under the control of the Bureau without prior authority, including
the streets or alleys where these facilities are located.
EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

11. Special Surveillance for the Protection of Customs Revenue

and Prevention of Smuggling. – The Bureau shall conduct surveillance on
vessels or aircrafts entering Philippine territory and on imported goods
entering the customs office: Provided, That the function of the Philippine
Coast Guard to prevent and suppress the illegal entry of these goods,
smuggling and other forms of customs fraud and violations of maritime law
and its proper surveillance of vessels entering and/or leaving Philippine
territory as provided in Republic Act No. 9993, otherwise known as the
“Philippine Coast Guard Law of 2009” shall continue to be in force.
Surveillance shall extend to transshipments and other foreign goods passing
through Philippine jurisdiction.
BOC shall coordinate with the National Coast Watch Center
EXTENT OF POLICE AUTHORITY EXERCISED BY
CUSTOMS OFFICERS AND DEPUTIZED OFFICERS

12. Authority to Search Persons Arriving From Foreign Countries.

- Upon reasonable cause, travelers arriving from foreign countries
may be subjected to search and detention by the customs
officers. The dignity of the person under search and detention
shall be respected at all times. Female inspectors may be
employed for the examination and search of persons of their
own sex.
 DEPUTIZATION ORDER

1. Deputization Order may be issued only by the Commissioner or

other Customs Officers authorized in writing by the
Commissioner. Original signature and BOC official seal required.
2. Purpose: A Deputization Order authorizes specific officers or
members of the NLEAs to assist Customs Officers operating
outside of the Customs Premises in the exercise of police authority.
3. Who may be deputized. Officers and members of the following
NLEAs: (a) AFP; (b) BFAR; (c) NBI; (d) PCG; (e) PDEA; (f) PNP and
other law enforcement agencies.
 DUTIES AND RESPONSIBILITIES
OF DEPUTIZED OFFICERS
a. To report suspicious movements of sea crafts and aircrafts into
the PH territory gathered through operational resources;
b. To report immediately the apprehension of suspected
smuggled goods through fastest means of communication;
c. To submit an Affidavit of Apprehension upon turn-over of the
confiscated goods to the Collector;
d. All goods seized shall be physically turned-over to BOC, unless
otherwise provided by rules;
e. All other duties and responsibilities specified in the MO issued
by the Commissioner.
 VALIDITY OF DEPUTIZATION
ORDER

DO shall specify its validity, which shall not exceed 1 year from
issuance, unless earlier revoked. When the purpose for which it
was issued has ceased to exist or when the deputized officers
are recalled by the head of his agency, the deputization is
deemed revoked. Renewal shall take effect only on the date of
issuance and shall not retroact to the date of expiration of the
original DO.
 GROUNDS FOR ISSUANCE OF DO
AND CUSTOMS ORIENTATION

1. DO shall be issued when there is lack of sufficient manpower,

expertise and logistical resources on the part of BOC; and
when the risk of security and safety is high in the area of
operation.
2. No officer or member of NLEA agency shall be deputized
without first undergoing at least 1 day orientation seminar by
BOC on relevant CMTA provisions.
 LIMITATIONS ON THE EXERISE OF POLICE
AUTHORITY BY DEPUTIZED OFFICERS

1. It shall only be exercised in areas outside of customs premises;

2. In all case, it shall be covered by a Mission Order clearly indicating the specific
name of deputized officers, tasks to be carried out, and the particular area covered.
Any anti-smuggling operation outside of BOC premises not covered by a MO is illegal;

3. It shall not include the exercise of the power to visit and inspect, unless their
assistance is expressly requested by BOC;

4. Before any operation is initiated, deputized officers

shall see to that the proper coordination is done with the District Collector having
jurisdiction over the area of operation.
 MISSION ORDER (MO)
a. It is issued to ensure that the operation is duly authorized and that the
Customs Officers or assisting deputized officers are properly identified.
b. Basis and conditions for issuance of MO
1. When there is need to operate outside of customs premises;
2. When there is need for coordinated effort to avoid duplication and
ensure the success of anti-smuggling operation;
3. Every request for MO issuance must be accompanied by EXEPLAN
(Execution Plan) emanating from the requesting agency other than
BOC, on the basis of verified intelligence report.
 MISSION ORDER (MO)
c. MO shall be valid for not more than 30 days from issuance date.
Expiration shall be specified in the MO.
d. the accomplishment or completion of an operation automatically
terminates a MO
e. Grounds for revocation:
1. When the mission becomes legally or physically impossible to
achieve, as determined by the issuing authority;
2. Inaction, ineffective execution, or abuse of authority in the MO
implementation, as determined by the issuing authority;
 MISSION ORDER (MO)

3. When BOC takes over the operation of anti-smuggling

operations from the deputized officers.
f. Customs officers or deputized officers
implementing the MO shall within 24 hours from completion of
mission, submit the corresponding return and
after-mission/operation report, accompanied by a detailed
inventory of goods seized, to the MO issuing authority. A
Customs Examiner shall be designated as member of the Team,
who shall be in charge of the inventory of the goods.
POWER TO VISIT AND INSPECT
AND LETTER OF AUTHORITY
(LOA)
 LOA

1. Commissioner may issue a LOA to authorize Customs Officers to

inspect, visit and when necessary, demand evidence of payment of
D&T on imported goods openly offered for sale or kept in storage.
2. Only Customs Officers authorized in writing by the Commissioner
may implement the LOA, without prejudice to the authority of the
Commissioner to require assistance of deputized officers.
3. The validity of LOA shall commence upon issuance and shall be
deemed terminated upon completion of the mission.
 LOA

4. Manner of implementation:
a. A MO must be issued authorizing the LOA;
b. LOA shall identify the Customs Officers authorized to
implement the same, the stores, stalls, exhibition places,
warehouses and enclosures where the imported goods are
openly offered for sale or kept in storage, to be visited and
inspected. LOA must be exhibited immediately at the start of
the exercise thereof.
 LOA
5. Pursuant to a LOA the authorized Customs Officer shall:

a. Enter the premises where the smuggled goods are suspected to be

stored in the presence of the occupant or any person in possession of the
goods or in their absence, any 2 witnesses who are residents of the same
locality, or barangay officials or any representative from the building
management;

b. Conduct inventory of the foreign goods if upon demand no evidence of

payment is produced. The inventory shall be conducted in the presence
of the owner or person in possession of the goods, as witnessed by
Customs Officer authorized to implement the LOA
 LOA

c. Prepare and sign the Inventory Report reflecting the details of the
inventory. Such Report shall also be signed by the person in
possession of the goods as well as the witnesses;

d. Furnish copy of the Report to the person in possession of the goods

who must acknowledge receipt. If he refuses receipt then a copy shall
be posted in any conspicuous space in the building or premises; Upon
failure of the owner to produce evidence of payment of D&T within 15
days, the goods may be seized and subject to forfeiture proceedings;
 LOA
e. In cases of restricted or regulated goods wanting in import permit,
recommend issuance of WSD;

f. If prohibited goods are discovered, the same shall be confiscated

under the “plain view doctrine”;

g. The owner of the goods shall execute an Undertaking that the goods
will not be removed from its place without BOC authority. In case of
refusal, the premises where the goods are stored shall be padlocked
or sealed and be continuously be under guarded.
 LOA

h. Pending presentation of proof payment, the goods shall be deemed

to be under constructive customs custody;

i. In case of seizure, the authorized Customs Officer shall witness the

delivery to the Collector within 24 hours from service of WSD;

j. All expenses in transporting and warehousing the goods shall be

taken from the Forfeiture Fund.

k. Reports must be submitted to the Commissioner including Inventory

Report.
 PROCEEDINGS WHEN GOODS SEIZED IN THE
EXERCISE OF POWER TO INSPECT AND VISIT

1. During the proceedings the interested party shall be given the opportunity
to prove or show the source of the goods and the payment of duties and
taxes thereon:
2. That when the warrant of seizure has been issued but subsequent
documents presented evidencing proper payment are found to be
authentic and in order, the District Collector shall, within 15 days from the
receipt of the motion to quash or recall the warrant, shall cause the
immediate release of the goods seized,
1. Subject to clearance by the Commissioner,
2. Provided, the release thereof shall not be contrary to law. (CMTA, Sec. 224)
 PROCEEDINGS WHEN UNDER CONSTRUCTIVE
CUSTOMS CUSTODY: HOW OWNER MAY
RELEASE THE GOODS

Presentation of:
1. Proof of payment of correct D&T or proof of exemption;

2. Proof of local purchase and payment of correct D&T by the

original importer; or

3. Proof that goods are locally produced or manufactured.

 PROCEEDINGS WHEN WSD HAS BEEN ISSUED:
HOW OWNER BY RELEASE THE GOODS

1. Proof of exemption from payment of D&T or proof of correct payment and are
found to be authentic and in order;
2. Proof of local purchase and payment of correct D&T by the original importer
3. Proof was presented that the goods were locally produced or manufactured;
or
4. Voluntary payment of D&T, provided that claimant presented a proof of local
purchase. If owner cannot present proof of local purchase, it is presumed

that he is the importer of the goods in possession. If the presumption is

overcome by presentation of evidence then the remedy of settlement by
redemption may be availed.
 RELEASE SHALL BE SUBJECT TO
CLERANCE BY THE COMMISSIONER

Release may be given clearance by the Commissioner provided that:

1.The goods are not prohibited;
2.Necessary permits and licenses are presented in case of restricted
or regulated goods; and
3. Release is not contrary to law.
For those who may want to do advance reading refer :
CAO 10-2020 - Seizure and Forfeiture Proceedings and Appeals
Process
 SEARCH OF
DWELLING HOUSE
 APPLICATION OF SEARCH
WARRANT
1. Only Customs Officers authorized in writing by the Commissioner may
apply for a judicial search warrant.

2. A search warrant may be implemented by Customs Officers and

Deputized Officers who shall present their Mission Orders and
Deputization Order. Service shall only be made in the daytime, unless
the affidavit asserts that the property is on the person or in the place
ordered to be searched, in which case a direction may be inserted that
it is be at any time of the day or night. If for any reason the warrant
cannot be served during night time, perimeter guarding shall be
conducted until such time that service can be effected.
 APPLICATION OF SEARCH
WARRANT

3. In an application for Search Warrant, BOC shall inform the

court through manifestation that such is for the purpose of
taking physical possession of the goods preparatory to the
institution of seizure proceedings.
4. The officers who are tasked to submit to the court the return of
the service of warrant shall furnish BOC copy of the same
within 24 hours from submission of return of service to the
court.
 CONTROLLED DELIVERY
1. An investigative technique of allowing an unlawful or suspect
consignment of any prohibited or regulated goods (restricted, not
included in CAO 3-2019), to enter into, pass through or exit out of the
country under the supervision of an authorized officer, for the purpose
of gathering evidence to identify the person(s) involved in smuggling-
related offenses, preparatory for the prosecution of the offender.
2. Customs Officers and Deputized Officers with MO may participate.
3. May be allowed by the Commissioner for the following:
a. Importation of dangerous drugs, controlled precursors and essential
chemicals as well as instruments, paraphernalia and laboratory equipment
used for the manufacture of dangerous drugs;
 CONTROLLED DELIVERY

b. Importation of firearms, parts, ammunition and explosives, without

the necessary permits or clearances from FEO, PNP;

c. Importation or exportation of other goods which the Commissioner

may deem necessary for Controlled Delivery.

BOC shall enter into agreement with other government agencies to

ensure proper accomplishment of the purpose of the controlled
delivery.
 ENFORCEMENT OF PORT REGULATIONS OF THE
BUREAU OF QUARANTINE

Customs officials and employees shall cooperate with the

quarantine authorities in the enforcement of the port
quarantine regulations promulgated by the Bureau of
Quarantine and shall give effect to the same in so far as
connected with matters of shipping and navigation.
 POWER OF THE PRESIDENT TO SUBJECT
PREMISES TO CUSTOMS JURISDICTION

When public interest requires, the President may, by executive order,

declare any public wharf, landing place, infrastructure, street or
land, in any port of entry under the jurisdiction of the Bureau as
may be necessary, for customs purposes and/or

– to authorize a port or terminal operator to transfer overstaying

cargoes in an inland depot or terminal.
 TEMPORARY STORAGE OF
GOODS

Subject to the rules and regulations to be issued by the Secretary

of Finance, the Commissioner shall establish a system for
temporary storage of imports prior to goods declaration in
case of abandoned or overstaying goods.
*** E N D***
September 14, 2022