CHAPTER 4
SPECIAL PROCEDURES
SEC. 437. Traveler and Passenger Baggage. – The Bureau shall provide simplified customs procedure for traveler and baggage processing based on international agreements and customs best practices.
Travelers shall be permitted to export goods for commercial pm-poses, subject to compliance with the necessary export formalities and payment of export duties, taxes and charges, if any.
SEC. 438. Postal Item or Mail. – Postal item or mail shall include letter-post and parcels, as described in international practices and agreements, such as the Acts of the Universal Postal Union (AUPU), currently in force.
A simplified procedure shall be used in the clearance of postal item or mail, including the collection of the applicable duties and taxes on such items or goods.
When all the information required by the customs are available in the special declaration form for postal items as provided in the AUPU or similar international agreements, the special declaration form and supporting documents shall be the goods declaration. However, a separate goods declaration shall be required for the following:
(a) Goods whose value fall within the level that the Commissioner has determined to be taxable and thus must be covered by a goods declaration;
(b) Prohibited and regulated goods;
(c) Goods, the exportation of which must be certified; and
(d) Imported goods under a customs procedure other than for consumption. '
SEC. 439. Express Shipment – The Bureau shall provide simplified customs procedures based on international standards and customs best practices for air shipments considered as time-sensitive and requiring pre-arrival clearance. Express shipments of accredited air express cargo operators may be released prior to the payment of the duty, tax and other charges upon posting of a sufficient security.
SEC. 440. Establishment of Advance Customs Clearance and Control Program. – The Bureau may establish and implement a voluntary program on advance customs clearance and control on containerized cargoes. The details of the voluntary advance customs clearance shall be subject to the rules and regulations to be issued by the Bureau after conducting the necessary public hearings and consultations with the concerned sectors.
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CUSTOMS MODERNIZATION AND TARIFF ACT RA10863
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