It is a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require-

This term refers to a local entity that acts as a cargo intermediary and facilities transport of goods on behalf of its client without assuming the role of a carrier , which can also perform other forwarding services , such as booking cargo space, negotiating freight rates , preparing documents, advancing freight payments , providing packing/crafting , trucking and warehousing, engaging as an agent/ representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master Bill of lading as cosignee of a consolidated shipment, and other related undertakins

This term refers to the process of determining the amount of duties and taxes and other charges due on imported and exported goods-

It is the law that is known as the CMTA

This term refers to any person who is a bona fide holder of a valid Certificate of Registration/ Professional Identification Card issued by the PRB and PRC pursuant to RA 9280 , as amended , otherwise known as the “Customs Brokers’ Act of 2004 “-

It is a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicates the procedure to be observed for taking or causing to be taken out any exported goods and thé particulars of which the customs administration shall require-

It is a transport document issued by shipping lines , carriers and international freight forwarders or NVOCC for water-borne freight . The holder or cosignee of the BL has the right to claim delivery of the goods at the port of destination

It is a domestic port open to both domestic and international trade, including principal ports of entry and subports of entry

This term refers to the return , in whole or in part , of duties and taxes paid on goods-

This term reto the registration of a goods declaration with the Bureau

This terms refers to any person who temporarily enters the territory of a country in which he or she does not normally resides (non-resident), or who leaves that territory, and any person who leaves the territory of a country in which he or she temporarily resides (departing resident) or who returns to that territory (returning resident)

This term refers to the completion of customs and other government formalities necessary to allow goods to enter for consumption, warehousing, transit or transshipment, or to be exported or placed under another customs procedure-

This term refers to the act , documentation and process of bringing imported goods into the customs territory, including goods coming from free zones-

This term refers to articles, wares, merchandise and any other items which are subject of importation or exportation-

It is a contract of carriage that includes carrier conditions, such as limite of liability and claims procedures. It also contains transport instructions to shipping, lines and carriers , a description of the goods , and applicable transportation charges-

This term refer to the person actually transporting goods or in charge of or responsible for the operation of the means of transport such as airlines, shipping lines, freight forwarders, cargo consolidators, non-vessel operating common carriers and other inte transport operators-

This terms refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes,duties and other charges-

It is the customs procedure under which goods, in its original form, are transported under customs control from one customs office to another, or to a free zone

This term refers to persons responsible for thé assembly and consolidation of shipments into single lot , and assuming , in most cases , the full responsibility for the international transport of such shipment from point of receipt to the point of destination-

This term refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes , duties and other government charges-

This term refers to any customs administrative unit that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws-

This terms refers to all taxes, fees and charges imposed under the Customs Modernization and Tariff Act and the National Internal Revenue, as amended, and collected by the Bureau of Customs

This term refers to the action by the Bureau to permit goods undergoing clearance to be placed at the disposal of the party concerned-

This terms refers to any person who deals directly with the Bureau, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods

This term refers to the act, documentation , and process of bringing goods out Philippine territory-

This term refers to an entity , which may or may not own or operate a vessel tha provides a point - to- point service which may include several modes of transport and/or undertakes group age of less container load shipments and issues thé corresponding transport documents

It refers to special economic zone registered with the PEZA under RA NO. 7916, as amended , duly chartered or legislated SEZ and freeports such as Clark Freeport Zone, Poro Point Freeport Zone , John Hay Special Economic Zone and Subic Bay Freeport Zone under RA No. 7227 as amended by RA NO 9400 , the Aurora SEZ under RA NO 9490 ,as amended , the Cagayan Special Economic Zone And Freeport under RA No 7903 , and Freeport Area of Bataan under Ra No. 9728 and such other freeports as establishing or may be created by law-

As distinguished from a clerk or employee, this term refers to a person whose duty , not being clerical or manual in nature , involves the exercise of discretion in performing the function of the BOC-

It is the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one Customs office, which is the office of both importation and exportation

This term refers to the act of bringing imported goods directly or through transit into a freezone

This term means exportation of goods which have been imported

This term refers to any form of guaranty , such as a surety bond , cash bond , standby letter of credit or irrevocable letter of credit , which ensures thé satisfaction of an obligation to the Bureau-

It Refers to the chief port of entry of the customs district wherein it is situated and is the permanent station of the District Collector such port-

This refers to the remedy by which a person who is aggrieved or adversely affected by any action, decision, order , or omission of the BOC , seeks redress before the said Bureau, the SOF , or competent court , as the case may be-

This term refers to the act of bringing in of goods from a foreign territory into Philippine territory, wether for consumption, warehousing, or admission as defined in this Act-

It refers to the power of the President upon recommendation of the NEDA : (1) to increase, reduce or remove existing protective tariff rates of import duty , but in no case shall be higher than one hundred precent ad valorem; (2) to establish import qouta or to ban importation of any commodity as may be necessary; and (3) to impose additional duty on all import not exceeding ten percent ad valorem whenever necessary-

This term refers to the customs procedure, applicable to goods, which being in free circulation, leave the Philippine territory and are intended to remain permanently outside it-

When does importation begin?

It is also called port of unloading and refers to a place where a vessel , ship , aircraft or train unloads its shipments, from where they will be dispatched to their respective consignees-

It is a customs procedure known under the RKC as temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any subtantial change except due to normal depreciation.

Under section 101 CMTA , it is the duty of the State to do the following, except :

This term refers to the reduction or diminution, in whole or in part , of duties and taxes where payment has not been made -

This term refers to a case where the assessment is disputed and pending review an importer may put up a cash bond equivalent to the duties and taxes due on goods before the importer can obtain the release of said goods-

It refers to areas in the Philippines where customs and tariff laws may be enforced:

This term refers to the power and rights of the Bureau of Customs in exercising supervision and police authority over all seas within the jurisdiction of the Philippine territory and over all coasts, ports,airports, harbors , bays , rivers and inland waters wether navigable or not from the sea

It is a transport document for airfreight used by airlines and international freight forwarders which specify the holder or consigneeof the bill who has the right to claim delivery of the goods when they arrive at the port of destination .