March 25, 2014

CUSTOMS ADMINISTRATIVE ORDER NO. 002-14

 

I. Objective

To prescribe simplified customs procedures to improve the flow of arriving passengers at international airports of entry for efficient and effective Customs control.

II. General Provisions

2.1 All passengers arriving in international airports of entry shall choose between the following types of channels with regard to their accompanied baggage:

A. GREEN CHANNEL — For passengers of international airlines with Nothing to Declare or having with them no goods for purposes of import duties and taxes, or having with them only goods which can be admitted free of import duties and taxes, and not having with them any goods which are subject to import prohibition, restriction or regulation; and

B. RED CHANNEL — For passengers of international airlines with Goods to Declare for purposes of import duties/taxes, or having with them goods above the exempted Customs limits, or having with them any goods or article prohibited, controlled or regulated by several statutes. HDTSCc

2.2 Those who chose the GREEN CHANNEL need not accomplish a Customs Declaration Form for purposes of clearing their accompanied baggage.

2.3 The Commissioner may take into consideration in the implementation of this Order the current international practice or conventions regarding the clearance of baggage of arriving crew members of international airlines.

2.4 Members of the Diplomatic Corps from foreign countries, who are duly documented and acknowledged as such under the law, may continue to avail of the privileges accorded to them by any applicable international conventions, law, rules or regulations as regards baggage clearance. For this purpose, the Commissioner may authorize the creation of a special lane within or outside the GREEN CHANNEL to cater to the members of the Diplomatic Corps for the proper observance of the special protocols applicable to them and their accompanied baggage. The Commissioner may also authorize the creation of special lanes for clearance of the accompanied baggage of delegates to special events hosted by the Philippine Government.

2.5 This Order shall be implemented in all international airports of entry in the most efficient and effective way possible as far as available resources and logistical support will allow. Hence, the Commissioner shall authorize the timing of the implementation of this Order in each international airport starting with the Ninoy Aquino International Airport (NAIA)-Terminals 1, 2, and 3, and the Mactan International Airport.

III. Operational Provisions

3.1 If a passenger chooses the GREEN CHANNEL and the Customs Examiner is satisfied that the said passenger has nothing to declare for purposes of import duties and taxes or is not carrying any prohibited/restricted or regulated importation, the Customs Examiner shall clear the passenger and authorize the release of the accompanied baggage.

3.2 Pursuant to the risk management selection process prescribed by the Commissioner (including randomized selection), a Customs Officer may direct any passenger arriving in international airports of entry to the RED CHANNEL regardless of his/her choice of CHANNEL. The Customs Declaration Forms shall be made available to passengers who chose or were directed by a Customs Officer to the RED CHANNEL. The said Forms shall be placed in a highly-visible or prominent area before the passengers reach the customs area. TCHEDA

3.3 The passenger who chose or was directed by a Customs Officer to the RED CHANNEL shall provide all the information in, and fill out completely and legibly, a Customs Declaration Form. If traveling with a family, only one (1) declaration is required, which is to be made by the head or any responsible member of the family.

3.4 If a passenger chose or was directed by a Customs Officer to the RED CHANNEL, the Customs Examiners assigned at the arrival area shall require the passenger to present of the duly accomplished Customs Declaration Form together with the Passport of the passenger before commencing an examination or clearance of the accompanied baggage.

3.5 If the Customs Declaration Form submitted shows that some articles are declared dutiable, the Customs Examiner shall conduct an examination and report his findings and assessment in the Declaration Form under column "FOR CUSTOMS USE ONLY", indicating therein all the necessary information, such as the quantity, description of articles, dutiable value, rate and amount of duty and tax, among others. Thereafter, a non-lane Customs Officer shall be requested to escort the passenger/crew member to the Cashier/Collecting Officer, turning over the assessed Customs Declaration and the Passport. The Commissioner may authorize the assignment of a Flight Supervisor and/or Customs Appraiser to review/approve the findings of the Customs Examiner.

3.6 After payment of the duties and taxes, the Cashier/Collecting Officer shall issue the validated/original official receipt and return the Passport to the passenger/crew member. The Cashier/Collecting Officer shall retain a copy of the official receipt together with the assessed Customs Declaration Form for purposes of reporting.

IV. Administrative Provision

The detailed systems, procedures, and logistics necessary for the effective implementation of this Order shall be provided by a Customs Memorandum Order of the Commissioner. This shall include provisions concerning the proper guidance of the passengers in making/manifesting their chosen CHANNEL and the fines/penalties/criminal liabilities under the Tariff and Customs Code of the Philippines and other penal laws, which may arise as a consequence of their choice.

V. Repealing Clause

All provisions of Customs Administrative Order No. 3-2013 and other Orders which are inconsistent with this Order are hereby amended, modified or repealed accordingly. TIESCA

VI. Transitory Provision

All suits, proceedings, or prosecutions whether administrative, civil or criminal, for causes arising or acts done or committed prior to the effectivity of this Order, shall be commenced and/or prosecuted within the same time in the same manner and with the same effect as if this Order had not been issued and all rights acquired, offenses committed and penalties, forfeitures, or liabilities waived prior to said effectivity shall not be affected thereby.

VII. Effectivity

This Order shall take effect fifteen (15) days after its publication in two (2) newspapers of general circulation and after filing three (3) copies thereof with the University of the Philippines (UP) Law Center.

(SGD.) JOHN P. SEVILLACommissioner

APPROVED:

 

(SGD.) CESAR V. PURISIMASecretary of Finance