Republic Act No. 9135

7/24/2019 Republic Act No. 9135

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Republic of the Philippines

Congress of the Philippines

Metro Manila

Eleventh Congress

Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-fourth day of July,

two thousand.

[REPUBLIC C! "#. $%&'(

" C! ME")I"* CER!I" PR#+II#" # PREI)E"!IL )ECREE "#.

%/, #!0ER1IE 2"#1" !0E !RI ") CU!#M C#)E # !0E

P0ILIPPI"E, ME")E), ") #R #!0ER PURP#E

Be it ena3ted 4y the enate and 0ouse of Re5resentati6es of the Phili55ines in

Congress asse74led8

EC!I#" %. e3tion 9:% of the !ariff and Custo7s Code of the Phili55ines,

as a7ended, is here4y further a7ended to read as follows8

;EC. 9:%. Basis of )utia4le +alue. - !ransa3tion +alue. -

!he dutia4le 6alue of an i75orted arti3le su4?e3t to an ad 6alore7 rate of duty

shall 4e the transa3tion 6alue, whi3h shall 4e the 5ri3e a3tually 5aid or 5aya4le

for the goods when sold for e@5ort to the Phili55ines, ad?usted 4y adding8


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a55ro5riate ad?ust7ent 3an 4e 7ade in a33ordan3e with the 5ro6isions hereof

or


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other shall 4e dee7ed to 4e related for the 5ur5oses of this 3t if they fall

within any of the eight 1here thedutia4le 6alue 3annot 4e deter7ined under 7ethod one, the dutia4le 6alue

shall 4e the transa3tion 6alue of identi3al goods sold for e@5ort to the

Phili55ines and e@5orted at or a4out the sa7e ti7e as the goods 4eing 6alued.

;Identi3al goods; shall 7ean goods whi3h are the sa7e in all res5e3ts,

in3luding 5hysi3al 3hara3teristi3s, uality and re5utation. Minor differen3es in

a55earan3es shall not 5re3lude goods otherwise 3onfor7ing to the definition

fro7 4eing regarded as identi3al.

!ransa3tion +alue of i7ilar *oods. > 1here the

dutia4le 6alue 3annot 4e deter7ined under the 5re3eding 7ethod, the dutia4le

6alue shall 4e the transa3tion 6alue of si7ilar goods sold for e@5ort to the

Phili55ines and e@5orted at or a4out the sa7e ti7e as the goods 4eing 6alued.

;i7ilar goods; shall 7ean goods whi3h, although not aliAe in all res5e3ts,

ha6e liAe 3hara3teristi3s and liAe 3o75onent 7aterials whi3h ena4le the7 to

5erfor7 the sa7e fun3tions and to 4e 3o77er3ially inter3hangea4le. !he

uality of the goods, their re5utation and the e@isten3e of a trade7arA shall 4e

a7ong the fa3tors to 4e 3onsidered in deter7ining whether goods are si7ilar.

If the dutia4le 6alue still 3annot 4e deter7ined through the su33essi6e

a55li3ation of the two i77ediately 5re3eding 7ethods, the dutia4le 6alue shall

4e deter7ined under 7ethod four or, when the dutia4le 6alue still 3annot 4e

deter7ined under that 7ethod, under 7ethod fi6e, e@3e5t that, at the reuest

of the i75orter, the order of a55li3ation of 7ethods four and fi6e shall 4e

re6ersed8 Pro6ided, howe6er, !hat if the Co77issioner of Custo7s dee7s that

he will e@5erien3e real diffi3ulties in deter7ining the dutia4le 6alue using

7ethod fi6e, the Co77issioner of Custo7s 7ay refuse su3h a reuest in whi3he6ent the dutia4le 6alue shall 4e deter7ined under 7ethod four, if it 3an 4e so

deter7ined.

)edu3ti6e +alue. > !he dutia4le 6alue of the i75orted

goods under this 7ethod shall 4e the dedu3ti6e 6alue whi3h shall 4e 4ased on


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the unit 5ri3e at whi3h the i75orted goods or identi3al or si7ilar i75orted

goods are sold in the Phili55ines, in the sa7e 3ondition as when i75orted, in

the greatest aggregate uantity, at or a4out the ti7e of the i75ortation of the

goods 4eing 6alued, to 5ersons not related to the 5ersons fro7 who7 they 4uy

su3h goods, su4?e3t to dedu3tions for the following8


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uantity to 5ersons in the Phili55ines who are not related to the 5ersons fro7

who7 they 4uy su3h goods, su4?e3t to allowan3e for the 6alue added 4y su3h

5ro3essing and dedu3tions 5ro6ided under u4se3tions


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to the go6ern7ent of the 3ountry in uestion and the latter does not o4?e3t to

the in6estigation.

all4a3A +alue. > If the dutia4le 6alue 3annot 4edeter7ined under the 5re3eding 7ethods des3ri4ed a4o6e, it shall 4e

deter7ined 4y using other reasona4le 7eans and on the 4asis of data a6aila4le

in the Phili55ines.

If the i75orter so reuests, the i75orter shall 4e infor7ed in writing of

the dutia4le 6alue deter7ined under Method i@ and the 7ethod used to

deter7ine su3h 6alue.

"o dutia4le 6alue shall 4e deter7ined under Method i@ on the 4asis of8


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res5ond. 1hen a final de3ision is 7ade, the 3usto7s ad7inistration shall

3o77uni3ate to the i75orter in writing its de3ision and the grounds therefor.;

EC. 9. e3tion %&:9 of Part 9, !itle I+ of the !ariff and Custo7s Codeof the Phili55ines, as a7ended, is here4y further a7ended to read as follows8

;e3. %&:9. I75ort Entries. > ll i75orted arti3les, e@3e5t i75ortations

ad7itted free of duty under u4se3tion ;A;, e3tion one hundred and fi6e of

this Code, shall 4e su4?e3t to a for7al or infor7al entry. rti3les of a

3o77er3ial nature intended for sale, 4arter or hire, the dutia4le 6alue of whi3h

is !wo thousand 5esos


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I75ort entries under irre6o3a4le do7esti3 letter of 3redit, 4anA

guarantee or 4ond shall 4e su4?e3t to the 5ro6isions of !itle +, BooA II of this

Code.

ll i75ortations entered under for7al entry shall 4e 3o6ered 4y a letter

of 3redit or any other 6erifia4le do3u7ent e6iden3ing 5ay7ent.;

EC. &. e3tion %:H of Part & !itle I+ of the !ariff and Custo7s Code of

the Phili55ines, as a7ended, is here4y further a7ended to read as follows8

;EC. %:H. Read?ust7ent of 55raisal, Classifi3ation or Return. - u3ha55raisal, 3lassifi3ation or return as finally 5assed u5on and a55ro6ed or

7odified 4y the Colle3tor shall not 4e altered or 7odified in any 7anner,

e@3e5t8


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EC. . e3tion %/:& of Part ', !itle I+ of the !ariff and Custo7s Code

of the Phili55ines, as a7ended, is here4y further a7ended to read as follows8

;EC. %/:&. inality of Liuidation. 1hen arti3les ha6e 4een entered and5assed free of duty or final ad?ust7ents of duties 7ade, with su4seuent

deli6ery, su3h entry and 5assage free of duty or settle7ents of duties will, after

the e@5iration of three


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its agent shall sell the a3uired goods 5ursuant to e@isting laws and

regulations.

"othing in this e3tion li7its or affe3ts any other 5owers of the Bureauof Custo7s with res5e3t to the dis5osition of the goods or any lia4ility of the

i75orter or any other 5erson with res5e3t to an offense 3o77itted in the

i75ortation of the goods.;

EC. /. e3tion 9:% of Part, !itle +I of the !ariff and Custo7s Code of

the Phili55ines, as a7ended, is here4y further a7ended to read as follows8

;EC. 9:%. u5er6ision and Control #6er Cri7inal and Ci6il

Pro3eedings. - Ci6il and 3ri7inal a3tions and 5ro3eedings instituted in 4ehalf of

the go6ern7ent under the authority of this Code or other law enfor3ed 4y the

Bureau shall 4e 4rought in the na7e of the go6ern7ent of the Phili55ines and

shall 4e 3ondu3ted 4y 3usto7s 4ut no 3i6il or 3ri7inal a3tion for the re3o6ery

of duties or the enfor3e7ent of any fine, 5enalty or forfeiture under this Code

shall 4e filed in 3ourt without the a55ro6al of the Co77issioner.;

EC. H. e3tion 9/:/ of Part ', !itle +I of the !ariff and Custo7s Code

of the Phili55ines, as a7ended, is here4y further a7ended to read as follows8

;EC. 9/:/. )is5osition of ur5lus fro7 the Pro3eeds of ale of

4andoned or orfeited or 3uired rti3les. - E@3e5t in the 3ase of the sale of

a4andoned or forfeited arti3les, and arti3les whi3h are not 3lai7ed 4y 5ay7ent

of duties, ta@es and other 3harges and 3o75lian3e with all legal reuire7ents

within the 5res3ri4ed 5eriod, any sur5lus re7aining after the satisfa3tion of all

unlawful 3harges as aforesaid shall 4e retained 4y the Colle3tor for ten


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solely for the 5ur5ose of finan3ing the 3o75ulsory a3uisition of i75orted

goods 4y the go6ern7ent as 5ro6ided in e3tion 9&%H hereof.

In all su3h 3ases the Colle3tor shall re5ort fully his a3tion in the 7atter,together with all the 5arti3ulars, to the Co77issioner and to the Chair7an on

udit. fter one year, the unused a7ounts in su3h s5e3ial trust funds, e@3e5t

for an a7ount ne3essary to finan3e for3ed go6ern7ent a3uisitions 4efore the

first au3tion of the su33eeding year, shall 4e turned o6er to the Bureau of

!reasury as 3usto7s re3ei5ts.;

EC. G. new se3tion to 4e Anown as e3tion &'% is here4y inserted in

Part, 9 !itle +II of the !ariff and Custo7s Code of the Phili55ines, as a7ended,

whi3h shall read as follows8

;EC. &'%&. Reuire7ent to 2ee5 Re3ords. - ll i75orters are reuired

to Aee5 at their 5rin3i5al 5la3e of 4usiness, in the 7anner 5res3ri4ed 4y

regulations to 4e issued 4y the Co77issioner of Custo7s and for a 5eriod

three


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;EC. &'%'. Co75lian3e udit or E@a7ination of Re3ords. - !he

i75orters3usto7s 4roAers shall allow any 3usto7s offi3er authoried 4y the

Bureau of Custo7s to enter during offi3e hours any 5re7ises or 5la3e where

the re3ords referred to in the 5re3eding se3tion are Ae5t to 3ondu3t audit

e@a7ination, ins5e3tion, 6erifi3ation andor in6estigation of those re3ords

either in relation to s5e3ifi3 transa3tions or to the adeua3y and integrity of the

7anual or ele3troni3 syste7 or syste7s 4y whi3h su3h re3ords are 3reated and

stored. or this 5ur5ose. duty authoried 3usto7s offi3er shall 4e full and

free a33ess to all 4ooAs, re3ords, and do3u7ents ne3essary or rele6ant for the

5ur5ose of 3olle3ting the 5ro5er duties and ta@es.

In addition, the authoried 3usto7s offi3er 7ay 7aAe 3o5ies of, or taAe

e@tra3ts fro7 any su3h do3u7ents. !he re3ords or do3u7ents 7ust, as soon

as 5ra3ti3a4le after 3o5ies of su3h ha6e 4een taAen, 4e returned to the 5erson

in 3harge of su3h do3u7ents.

3o5y of any su3h do3u7ent 3ertified 4y or on 4ehalf of the

i75orter4roAer is ad7issi4le in e6iden3e in all 3ourts as if it were the original.

n authoried 3usto7s offi3er is not entitled to enter any 5re7ises

under this e3tion unless, 4efore so doing, the offi3er 5rodu3es to the 5erson

o33u5ying or a55arently in 3harge of the 5re7ises written e6iden3e of the fa3t

that he or she is an authoried offi3er. !he 5erson o33u5ying or a55arently in

3harge of the 5re7ises entered 4y an offi3er shall 5ro6ide the offi3er with all

reasona4le fa3ilities and assistan3e for the effe3ti6e e@er3ise of 5owers under

this e3tion.

Unless otherwise 5ro6ided herein or in other 5ro6isions of law, the

Bureau of Custo7s 7ay, in 3ase of diso4edien3e, in6oAe the aid of the 5ro5erregional trial 3ourt within whose ?urisdi3tion the 7atter falls. !he 3ourt 7ay

5unish 3ontu7a3y or refusal as 3onte75t. In addition, the fa3t that the

i75orter4roAer denies the authoried 3usto7s offi3er full and free a33ess to

i75ortation re3ords during the 3ondu3t of a 5ost-entry audit shall 3reate a

5resu75tion of ina33ura3y in the transa3tion 6alue de3lared for their i75orted


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goods and 3onstitute grounds for the Bureau of Custo7s to 3ondu3t a re-

assess7ent of su3h goods.

!his is without 5re?udi3e to the 3ri7inal san3tions i75osed 4y this Codeand ad7inistrati6e san3tions that the Bureau of Custo7s 7ay i75ose against

3ontu7a3ious i75orters under e@isting laws and regulations in3luding the

authority to hold deli6ery or release of their i75orted arti3les.;

EC. %:. new e3tion to 4e Anown as e3tion &'%/ is here4y inserted

in Part 9, !itle +II of the !ariff and Custo7s Code of the Phili55ines, as

a7ended, whi3h shall read as follows8

;EC. &'%/. 3o5e of the udit. >


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!he Bureau of Custo7s

shall liAewise Aee5 a re3ord of audit results in a data4ase of i75orter and

4roAer 5rofiles, to in3lude 4ut not 4e li7ited to8


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i75rison7ent for not less than one year nor 7ore than ten years and 5er5etual

disualifi3ation to hold 5u4li3 offi3e, to 6ote and to 5arti3i5ate in any 5u4li3

ele3tion8


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EC. %/. new se3tion to 4e Anown as e3tion &/%% is here4y inserted

in Part &, !itle +II of the !ariff and Custo7s Code of the Phili55ines, as

a7ended, whi3h shall read as follows8

;EC. &/%%. ailure to Pay 3orre3t )uties and !a@es on I75orted *oods.

- ny 5erson who, after 4eing su4?e3ted to 5ost-entry audit and e@a7ination as

5ro6ided in e3tion &'%' of Part 9, !itle +II hereof, is found to ha6e in3urred

defi3ien3ies in duties and ta@es 5aid for i75orted goods, shall 4e 5enalied

a33ording to three


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!he de3ision of the Co77issioner of Custo7s, u5on 5ro5er hearing, to

i75ose 5enalties as 5res3ri4ed in this e3tion 7ay 4e a55ealed in a33ordan3e

with e3tion 9:9 hereof.;

EC. %H. !he following 5ro6isions of the !ariff and Custo7s Code of the

Phili55ines, as a7ended, are renu74ered as follows8


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(Signed) AQU!"# Q$ PME"TE!% &R$ (Signed) 'E!CA"# E!M#"TE% &R$

President of the Senate Speaer of the *ouse of Representatives

!his 3t is a 3onsolidation of 0ouse Bill "o. G/9& and enate Bill "o.

9%$/ was finally 5assed 4y the 0ouse of Re5resentati6es and the enate on

e4ruary H, 9::% and e4ruary G, 9::%, res5e3ti6ely.

Republic Act No. 9135

Documents

Transcript of Republic Act No. 9135