PART I – BASIC CONCEPTS, REQUIREMENTS & RULES ON IMPORTATIONS
I. FUNDAMENTAL LAWS, RULES AND REGULATIONS IN BRINGING GOODS TO THE PHILPPINES
A. General Concept and Policy on Importing Goods to the Philippines
B. Provisions of RA 10863 (CMTA) on Bringing Goods to Philippine Territory
C. Customs Rules & Regulations Affecting Importations of Goods
II. TYPES AND CLASSIFCATION OF IMPORTED GOODS
A. Freely Importables
B. Restricted Goods
C. Regulated Articles
D. Prohibited Cargoes
E. Contrabands
F. Banned Items
G. In/ Out Quota Importations
III. BASIC REQUIREMENTS FOR IMPORTERS & THIRD PARTIES
A. Applying for Importer’s Customs Accreditation
B. Additional licenses & Permits from Regulatory Authorities
C. Requirement for Customs Brokers & Other Third-Party Logistics Providers
IV. CHOICE OF PORTS AND TAXATION IN THE PHILIPPINES
A. Payment of Import Taxes
1. Customs Territories
B. VAT Exempt Transactions and Preferential Tariffs
C. Exemption from Payment of Import Taxes
1. Freeport Zones
2. Special Economic Zones
3. Special Economic Zones under PEZA
4. Customs Bonded Manufacturing Warehouses
D. Temporary Importations
1. Section 800 of RA 10863 (CMTA)
PART II - CUSTOMS ENTRY CLEARANCE AND DOCUMENTATIONS
V. SENDING MY GOODS TO THE PH
A. Use of International Commercial Terms (INCOTERMS 2019)
B. Modes of Transportation/ Multimodal (Air, Sea, Land, Train)
C. Marking and Labeling Requirements under the Law and Best Practices
VI. PREPARATIONS FOR CUSTOMS DOCUMENTATIONS & ENTRY
A. Arrival of Goods in the Philippines
B. Documentary Requirements for Entry preparation
C. Single Administrative Document (SAD) & Customs Entry
1. Import Entry Declaration (IED)
2. Informal entry
3. Formal entry
4. Transit SAD
5. Transshipment SAD
6. Warehousing Entry
D. How Customs Entry is Prepared?
1. Importer
2. Customs Broker
3. Declarant/ Atty-in-Fact
4. Computation of Duties & Taxes
5. Mandatory Signing of Entry
E. E2m Lodgment and Processing of Entry Customs
1. Value Added Service Provider (VASPs)
2. Customs Selectivity System
3. Examination of Goods
4. Assessment and Payment of Import Taxes (if any)
5. Release and Delivery of Goods
PART III - HOW TO AVOID CUSTOMS TECHNICALITIES AND DELAYS AT CUSTOMS
VII. Avail of Customs Advance Ruling and Dispute Resolution
1. On Tariff Classification
2. On Customs Valuation
3. On Rules of Origin
VIII. Prevent Customs Abandonment and Seizures of Goods
1. Why Goods are Abandoned and Forfeited?
2. How Seizure is instituted by Customs?
IX. Customs Technicalities & Protest
1. How to prevent Undervaluation, Misdeclaration & Misclassification of Goods?
2. How Tentative Release of Goods is made?
3. How to pay import taxes under Protest?
X. Frequently Asked Questions on Customs Delays, Technicalities, Smuggling and other Customs Frauds
XI. Compliance on Customs Post Clearance Audit
1. Scope of Customs Post Clearance Audit
2. Importer’s Record-keeping compliance under CAO 1-2019
3. Procedures and Penalties for violation of the law and IRR.