Supreme Court E-Library
Information At Your Fingertips

  View printer friendly version

I.    OBJECTIVES

1. To prescribe a standard Customs Declaration Form (CDF) for both arriving and departing passengers and crew members of international airline and shipping companies including chartered planes and vessels in all international airports and seaports in the country.
2. To simplify the accomplishment of the Customs Declaration Form and facilitate the clearance of passengers, crew members and their accompanied baggage.
3. To conform with the Bangko Sentral ng Pilipinas (BSP) Circulars requiring the declaration of Philippine and Foreign currencies in excess of Php 10,000.00 and US$10,000.00 or its equivalent in compliance with the monitoring requirement of the Anti-Money Laundering Council (AMLC) on the cross-border transfer of currency.

II.   GENERAL PROVISIONS

1. The Baggage Declaration Form (B.C. Form 117) revised under Customs Memo- randum Order No. 25-80 dated 11 September 1980, is hereby further revised to harmonize the same with the standard form adopted for use in the ASEAN region.
   
   
2. The new Customs Declaration Form shall be for the exclusive use of the Bureau of Customs and shall henceforth be separate and distinct from the carbonized form currently being used by the Bureau of Customs and the Bureau of Immigration.
   
   
3. The Bureau of Customs may produce and print or cause the production and printing of the new Customs Declaration Form. Initially, the Customs Declaration will form part as a detachable portion of the Customs Passenger Guidelines for distribution to all airline and shipping companies in line with the Enhancement Program of the Passenger Service.
   
   
4. Airline and shipping companies shall thereafter, upon request of the Bureau of Customs and as the need arises, reproduce and print the new Customs Declaration Form provided that Customs Declaration Forms reproduced and printed by Airline and shipping companies shall be of the same contents, size, type, design and form as the herein attached printed copy of the Customs Declaration Form. For easy identification and monitoring purposes, the printed Customs Declaration Forms must be pre-fixed by the letter code of the vessel or airline. (e.g. PR for Philippine Airlines or CX for Cathay Pacific).

III.  OPERATIONAL PROVISIONS

1. All travelers and crew members of international airlines and shipping lines in international airports and major seaports of entry in the country shall provide all information and fill up completely and legibly the Customs Declaration Form. If traveling with a family, only one (1) declaration is required to be made by the head or any responsible member of the family.
   
   
2. The Customs Declaration Form shall be distributed to all passengers and crew members on board international airlines and vessels within reasonable time before arrival or disembarkation at the airport or seaport of entry in the Philippines.
   
   
3. Customs Examiners (COO III) assigned at the arrival area, shall require the presentation of the duly accomplished Customs Declaration Form together with the Passport of the passenger or crew member before commencing an examination or clearance of his baggage.
   
   
4. If the Customs Declaration shows that the passenger or crew member has “nothing to declare” and the same is verified to be satisfactory or found to be true, the Customs Examiner shall clear the passenger/crew member and authorize the release/ delivery of the baggage by affixing his signature above the stamped or printed name indicating his Code No., Lane No. and Date in the appropriate spaces provided for under the column “FOR CUSTOMS USE ONLY”.
   
   
5. The Customs Examiner shall then return the Customs Declaration Form to the passenger/crew member for presentation to the Gate Keeper who shall allow delivery of the baggage without delay after checking the number of pieces authorized. The Gate Keeper shall compile all Customs Declaration Forms collected by him during his tour of duty and officially turn over the forms to the custodian of the permanent file for record purposes and future reference.
   
   
6. In cases where there is an advanced derogatory information concerning the passenger, crew member or his baggage; or where the baggage is marked with an “X” by the X-ray Scanning Unit; or where there is a reasonable ground to doubt the veracity of the declaration, the Customs Examiner shall exercise due diligence and proceed with the examination, assessment or in appropriate cases, recommend the seizure or confiscation of the articles in accordance with existing customs laws, rules and regulations and other special laws implemented by the Bureau of Customs.
   
   
7. If the Customs Declaration shows that some articles are declared, the Customs Examiner shall conduct an examination and report his findings and appraisal in the appropriate spaces at the dorsal side of the Customs Declaration Form under the column “FOR CUSTOMS USE ONLY”, indicating therein the quantity, description of articles, dutiable value and rate of duty and tax, together with the summary of duties and taxes and tax computation, jointly signed by him and the Flight Supervisor/ Customs Appraiser (COO V) above their printed name, designation and date.
   
   
8. After payment of the duties and taxes, the Customs Declaration Form together with the validated official receipt shall be given back to the passenger/crew member for presentation to the Gate Keeper who shall allow the delivery of the baggage without delay after checking the number of pieces authorized, the BOC-OR number issued and the total amount paid.
   
   
9. If the passenger or crew member is carrying into or out of the country legal tender Philippine notes, coins, checks or money orders in an amount exceeding Ten Thousand (P10,000.00) Pesos, the Customs Examiner shall require him to submit an authorization from the Bangko Sentral ng Pilipinas, otherwise the amount in excess of Ten Thousand (P10,000.00) Pesos shall be withheld pending submission of the said authorization from the BSP (BSP Circular No. 98, s-1995).
   
   
10.  If the passenger or crew is bringing in or taking out of the country, foreign currency or other foreign exchange-denominated bearer negotiable monetary instruments in excess of US$10,000.00 or its equivalent, the Customs Examiner shall refer the passenger/crew to the Foreign Currency Declaration Counter to fill up the Foreign Currency or Other Foreign Exchange Denominated Bearer Negotiable Monetary Instruments Form, to be submitted to the Customs Officer at the Customs Desk in the Arrival or Departure Area (BSP Circular No. 308, s-2001 as amended by BSP Circular 507, s-2006).
    
    
11. If upon examination, the Examiner detects or discovers that the passenger or crew member is bringing in or out of the country prohibited articles such as marijuana, cocaine, narcotics or other synthetic drugs; firearms, guns or parts thereof, ammunitions and explosives; obscene, pornographic magazines and immoral articles; mislabeled, misbranded and adulterated articles of food and drugs; gambling outfits and paraphernalia; or used clothing and rags, among others, he shall immediately confiscate the same; conduct an inventory in the presence of the passenger or crew and the enforcement and other officers concerned; issue a Held Baggage Receipt (HBR) and place the articles in the INBOUND Section, Baggage Assistance Division. The examiner shall within twenty-four (24) hours, thereafter submit an Incident Report to the Chief of the Arrival or Departure Division who, in turn, shall recommend to the District Collector, thru the Deputy Collector for Passenger Service, the issuance of Warrant of Seizure and Detention.
    
    
12. The same procedure shall be followed when, after examination the Examiner finds out that the passenger or crew member is carrying in or out of the country regulated articles such as live animals and meat, their product and byproducts; fruits and plants; marine and aquatic products; medicine and the like; transceivers and communication equipments; imitation products or those which violate the Intellectual Property Act, among others, without prior clearance, permit or license to import or export the same, issued by the appropriate government agency.

IV.  AUTHORITY OF THE COMMISSIONER

The Commissioner is hereby empowered to issue rules and/or guidelines for the effective implementation of this Order.

V.   REPEALING CLAUSE

All orders, circulars, memoranda and other issuances in consistent or in conflict with this order are hereby modified or repealed accordingly.

VI.  EFFECTIVITY

This Customs Administrative Order shall take effect fifteen (15) days after its publication in two (2) newspapers of general circulation.

Adopted: 15 Nov. 2006

(SGD.) NAPOLEON L. MORALES
Commissioner

Approved:

(SGD.) MARGARITO B. TEVES
Secretary of Finance