CMTA SECTIONS

Goods to be Imported through Customs Office

Importations Subject to Goods Declaration.

Goods Declaration for Consumption

Provisional Goods Declaration

Owner of Imported Goods

Liability of Importer for Duties and Taxes

Importations by the Government

Goods Declaration and Period of Filing

Lodgement and Amendment of Goods Declaration

Advance Lodgement and Clearance

Entry of Goods in Part for Consumption and in Part for Warehousing

Contents of Goods Declaration.

Statements to be Provided in the Goods Declaration

Description of Goods

Commercial and Noncommercial Invoice

Mode of Payment and Terms of Trade.

Examination of Samples

Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft.

Derelicts and Goods from Abandoned Wrecks

Examination of Goods

Conditions for Examination

Duties of Customs Officer Tasked to Examine the Imported Goods.

Customs Expenses Constituting Charges on Goods

Determination of the De Minimis Value.

Duty of Customs Officer Tasked to Assess Imported Goods

Tentative Assessment of Goods Subject to Dispute Settlemen

Tentative Assessment of Provisional Goods Declaration.

Readjustment of Appraisal, Classification or Return.

Assessment of Duty on Less Than Entered Value

Final Assessment

Period of Limitation

Release of Goods after Payment of Duties and Taxes

Release of Goods to the Holder of Bill of Lading or Airway Bill

Release of Goods Without Production, of Bill of Lading or Airway Bill.

Release of Goods Upon Order of Importer.

Withholding Release Pending Satisfaction of Lien.

Fine or Surcharge on Goods

Traveler and Passenger Baggage

Postal Item or Mail

Express Shipment

Establishment of Advance Customs Clearance and Control Program.

Export Declaration

Export Product to Conform to Standard Grades

Lodgement and Processing of Export Declaration

Rules of Origin

Customs Transit in the Customs Territory

Duty and Tax on Goods Intended for Transit

Carrier's Security

Customs Transshipment.

Goods Entered for Immediate Reexportation

Conditionally Tax and/or Duty-Exempt Importation

Establishment and Supervision of Customs Bonded Warehouses.

Types of Customs Bonded Warehouses (CBWs).

Types of Customs Facilities and Warehouses (CFWs).

Application for Operation of a Customs Warehouse

Responsibility of Operators.

Customs Control Over CBWs and CFWs.

Discontinuance of CBW and CFW

Warehousing Security on Goods Stored in CBWs.

Withdrawal of Goods from CBWs

Release of Goods from CFWs

Period of Storage in CBWs.

Exemption from Duty of Goods in CBWs.

Records to be Kept by CBW Operators.

When Goods are Admitted and Withdrawn

Exemption from Duty and Tax of Goods in Free Zones.

Movement of Goods into and from Free Zones

Coordination With Free Zone Authority

Stores for Consumption

Stores to be Taken Away