TITLE VI
CUSTOMS TRANSIT AND TRANSSHIPMENT
CHAPTER 1
CUSTOMS TRANSIT
SEC. 600. Customs Transit in the Customs Territory. – Customs transit within the customs territory shall be allowed for goods except those intended for consumption, to be transported as follows:
(a) From port of entry to another port of entry as exit point for outright exportation;
(b) From port of entry to another port of entry or inland customs office;
(c) From inland customs office to a port of entry as exit point for outright exportation; and
(d) From one port of entry or inland customs office to another port of entry or inland customs office.
A transit permit is required for goods transported under customs transit. However, transfer of goods in customs transit from one means of transport to another shall be allowed: Provided, That any customs seal or fastening is not broken or tampered.
The party responsible for the compliance of the obligations imposed on customs transit shall ensure that the goods are presented intact and in due course at the customs office of destination. Failure to comply with the aforementioned obligations or like-wise failure to follow a prescribed itinerary or period for delivery of the goods may immediately subject the goods to the corresponding duties, taxes and other applicable fines, penalties, and surcharges.
SEC. 601. Duty and Tax on Goods Intended for Transit. – Transit goods admitted for storage in a customs bonded warehouse, or for outright exportation at the port of destination or inland customs office, and goods intended for transit covered by Republic Act No. 10668, otherwise known as "An Act Allowing Foreign Vessels to Transport and Co-Load Foreign Cargoes for Domestic Transshipment and for Other Purposes", shall not be subject to the payment of duties and taxes at the port of entry: Provided, That any conditions and security required by the Bureau are complied with.
Goods for consumption and other goods intended for customs transit not covered by the immediately preceding paragraph shall be subject to the payment of duties and taxes at the port of discharge.
SEC. 602. Carrier's Security. – Carriers that transport imported goods that shall be placed under customs transit from a port of entry to other ports, shall post a general transportation security amounting to at least fifty thousand pesos (P50,000.00). Such security shall ensure the complete and immediate delivery of goods to the customs officer at the port of destination and the payment of pertinent customs charges and expenses and other transfer costs. The amount of the security may be adjusted by the Commissioner, upon approval of the Secretary of Finance.
CHAPTER 2
CUSTOMS TRANSSHIPMENT
SEC. 603. Customs Transshipment. – Goods admitted for transshipment shall not be subject to the payment of duties and taxes: Provided, That the goods declaration for customs transshipment particularly indicates such nature of the goods, duly supported by commercial or transport documents or evidence as required by the Bureau.
Goods for transshipment must be exported from the Philippines within thirty (30) days from arrival thereof. The Commissioner may allow an extension of such period after the establishment of valid reasons.
SEC. 604. Goods Entered for Immediate Reexportation. – Where an intent of reexportation of the goods is shown by the bill of lading, invoice, manifest, or other satisfactory evidence, the whole or a part of a bill comprising not less than one package may be entered for immediate reexportation under security. The District Collector shall designate the vessel or aircraft in which the goods are loaded constructively as a warehouse to facilitate the direct transfer of the goods to the exporting vessel or aircraft.
Unless it shall appear in the bill of lading, airway bill, invoice, manifest, or other satisfactory evidence, that goods arriving in the Philippines are destined for transshipment, no exportation thereof will be permitted except under entry for immediate reexportation under sufficient security in an amount equal to the ascertained duties, taxes and other charges.
Upon the reexportation of the goods, and the production of proof of landing beyond the limits of the Philippines, the security shall be released.
