lpu presentation (cmta, feb 15, 2012)
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STATUS OF
CUSTOMS
MODERNIZATIONAND TARIFF ACTANDITS IMPACT TO THE
CUSTOMS BROKERPROFESSION
By: ATTY. FERDINAND A. NAGUE
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SUMMARYSUMMARY
INTRODUCTIONBACKGROUND
STATUS OF THE CMTA
HIGHLIGHTS & SPECIALFEATURES
IMPACT TO THE CUSTOMSBROKER PROF
Q & A
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N RE I NALUNDERTAKINGSUNDERTAKINGS
Consolidated Bill filed by Reps.Rodriguez Jr., Rodriguez, Mandanas,Umali & Farinas.
House Ways & Means Committee Sub
Committee on Customs (??)conducted hearings to solicitcomments from stakeholders.
Comments submitted by privatesector and government agenciesincorporated in the final version DID.
House of Representatives already
finished deliberating and its already
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HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
A new Chapter containing Generaland Common Provision which
includes: Declaration of State Policy
General Customs Principles based on the Gen.Annex of RKC and some provision of the TCCP
Definition of Terms
Free, regulated & prohibitedimportation and exportation defined
Title 1 Preliminary Provision1
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New provisions: Declarant
Rights and Responsibilities of the Declarant
Lodgement and Registration Special Procedures for Authorized Persons
Examination of the Goods
Penalties for Errors in Goods Declaration
Release of Goods
Abatement of Duties and Taxes
Disposition of Abandoned Goods
Deferred Payment for Government Importation
Refund of Duties and Taxes
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
Title 1 Preliminary Provision1
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New provisions: Security Competent Customs Offices
Customs Control Application of Information and Communication
Technology
Relationship Between Customs and Third Parties
Information of General Application
Information of A Specific Nature Decisions and Rulings Right of Appeal, Forms and Ground
Types Of Importation
Free and Regulated Importations and Exportations Prohibited Im ortations and Ex ortations
Title 1 Preliminary Provision1
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Number of Deputy Commissionersopen
Trade Facilitation added as newfunction
A provision on the De Minimis valuebelow which no duty shall becollected
Title 2 - Bureau of Customs2
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
Title 3 - Customs Territory & Customs Control3
A new provision authorizing Customsto establish temporary storage prior
to goods declaration
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The value requiring the filing offormal entry increased to P50thousand FOB or FCA
Sec. 403 on Goods Declaration andSec. 406 on invoice revised toconform with the new valuation
systemRequest for classification & valuation
ruling revised
The general rule on the manner ofexamination laid down including the
Title 4 - Import Clearance & Formalities4
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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As a general rule, presence ofimporter/broker is not required
during inspection (General Provision)New provisions on Travellers,
Passenger Baggage, Postal Mail &Relief Consignment provided (RKCSpecific Annex J)
Title 4 - Import Clearance & Formalities4
Title 5 Export Clearance & Formalities5
New provision on Export Clearance
Formalities
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Customs Transit and Transshipmentdefined & incorporated to conformwith RKC Specific Annex E.
Provision for transshipment oftobacco products incorporated
Title 6 Customs Transit & Transshipment6
Title 7 Import Duty & Tax7
Provisions on Dumping, Safeguard &Countervailing incorporated with
reference to specific laws
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Amount of guarantee/security for someconditionally-free imports set at 100% of
duties & taxes in conformity with RKC GAStandards 5.4 & 5.6
Provision on Outward Processing provided inParagraph X of Sec. 800
Storage period rule set at 1 year except forperishable goods which is 6 months & forcertain types of industries where storageperiod can be more than 1 year
New provision on Free Zones & Stores (RKCSpecific Annexes D & J)
Title 8 Tax & Duty Deferment, Preference &
Exemption8
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Prescriptive period for drawbackclaim provided
A new provision on abatement fordefective articles provided
Title 9 Drawback & Refund9
Title 10 Administrative & Judicial Procedures10
New provision identifying otherpersons who can exercise PoliceAuthority as deputized by the
Commissioner
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Sec. 1001 - A provision providing Customs unhampered access on
Customs Zone within the jurisdiction of Portauthorities
allowing BOC to exercise Police Authority withinFreeport zone subject to proper coordination
with the governing authority of the zoneSec 1005 Customs may force entry
into land or inclosure, or anywarehouse store not being principally
used as dwelling house
Title 10 Administrative & Judicial Procedures10
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Sec. 1010 -- Power to inspect & visitrevised to provide additional processto quash warrant
Sec. 1015 -- A provision - recognizing the exclusive authority of the
Collector to determine probable cause and issuewarrant
Allowing release of seized articles for legitimateuse under cash bond or sufficient security
Sec. 1021 Redemption value on
settlement set at 150% of landed
Title 10 Administrative & Judicial Procedures10
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Sec. 1023 reworded to conform with theexclusive authority of the Collector
Sec. 1024 Commissioner mandated toissue rules and regulations on seizure &forfeiture proceedings
Sec. 1026 Review of Commissioner
modified to specify period of appealSec. 1028 Supervisory Authority of
Commissioner & Secretary of Finance inCertain Cases
Title 10 Administrative & Judicial Procedures10
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Sec. 1029 Provision on Abandonment Period to file is within 15 days from receipt of
due notice
Period to pay is within 15 days from receipt ofassessment notice
Period to claim is within 30 days after paymentof duties & taxes
Provision on Compulsory Acquisitiondeleted
Sec. 1032 Authority of Commissionerto make compromise expanded to
include duties & taxes
Title 10 Administrative & Judicial Procedures10
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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New provision on Civil Remedies forcollection of Duties & Taxes
New provision on Civil Remedies forcollection of Duties & Taxes Distraint of Goods
Civil or criminal action
Constructive distraint of propertyNew provision creating Forfeiture
Fund
Title 10 Administrative & Judicial Procedures10
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Coverage of Audit expanded to includepersons or entities other than theimporters
Documents/records that may berequired revised as opposed to thelisting in RA 9135
New provision empowering Customs toissue summons in relation to PEAinvestigation
Penalty regime reduced to 2
(Negligence & Fraud). Amount of
Title 11 Post Clearance Audit11
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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New provision on Customs FraudInvestigation & Prosecution
Title 12 Customs Fraud12
Title 13 Third Parties13
New provision on Third Parties Customs Brokers
Carriers, Vessels & Aircraft
Other Third Parties including AEOs
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Fees, dues & charges to be providedunder regulations
Title 14 Customs Fees & Charges14
Title 15 Offenses & Penalties15
Sec. 1502 Misdeclaration,Misclassification & Undervaluation
redefined to conform to theTransaction Value System
Amount of penalties for certainoffences increased
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Provision on rewards claim to includecollection of additional revenues;reward only limited to non-Customspersonnel
Provision on Outsourcing of non-sovereign customs functions to
private entities
Title 16 Miscellaneous Provisions16
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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(Need to insert rationale for therevisions under this title.... This is
different from CMTA)
Title 17 Tariff Administration Policy17
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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New provision creating CongressionalOversight Committee
Title 18 Congressional Oversight Committee18
Title 19 Final Provisions19
Repealing Clause
Transitory ProvisionSeparability Clause
Effectivity Date
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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Q & A
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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THANK YOU!
HIGHLIGHTS OF CMTAHIGHLIGHTS OF CMTA
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