STREAMLINING THE PROCEDURES FOR THE EXAMINATION OF SHIPMENTS APPREHENDED BY THE PRESIDENTIAL ANTI-SMUGGLING GROUP

1. To provide procedures for the smooth joint examination of
shipments apprehended by the Presidential Anti-Smuggling Group ( PASG)

2. To ensure that such joint examination of shipments shall be conducted in a secure place and by trained personnel.

3. To enhance the collection revenue efforts of government without restricting trade facilitation.

II. OPERATIONAL PROVISIONS:

1. Upon receipt of the apprehension report of PASG by the District
Collector of the port concerned, the same shall be forwarded to the
Chief, Formal Entry Division (FED) or equivalent unit thereof who shall
request for the recall of the specific entry of the apprehended
shipment.

2. The Chief, FED or of the equivalent unit shall assign the
examiner (COO III) who will conduct the examination and bring the needed
entry and proceed to the PASG impounding area where the apprehended
articles/cargoes are for examination, together with the PASG operatives.

3. For the foregoing purpose. PASG shall provide a designated and
secure examination area with sufficient equipment and personnel for the
conduct of stripping and/ or stuffing of cargoes. Such examination area
should be sufficient to ensure the security of the cargo and prevent the
deterioration thereof.

4. Upon completion of the examination, the COO III shall prepare an
After Examination Report (AER) following the format in the return of
findings portion at the back of the Import Entry which shall be signed
by both COO III and the PASG operative/s who witnessed the actual
physical examination conducted. In the event the PASG representative/s
refuses to sign the AER, he shall state in writing his reason/s for not
signing the same for the information and consideration of the District
Collector.

5. Any additional duties and taxes imposable on the apprehended
shipment shall be made based on the examination result, not on the
voluntary o ffer made by the importer, broker or duly authorized
representative.

6. Such additional duties and taxes to be paid shall be made to the
Cash Division of the Port concerned which will indicate in the Official
Receipt therefor the nature of the transaction and the details thereof
pursuant to rules and regulations implemented by the Commission on Audit
and other applicable laws, rules and regulations.

7. After examination, should violations of the TCCP or other laws,
rules and regulations be discovered by the COO III and PASG
representatives, they shall then make a recommendation for the issuance
of a Warrant of Seizure and Detention, if warranted. Otherwise, they
shall make the appropriate recommendations in accordance with applicable
laws, rules and regulations. In both cases, the final decision on the
recommendation rests on the District Collector of the port concerned.

8. In the event that no additional duties and taxes are assessed
after the examination has been made nor any violation of the TCCP or
other laws, rules and regulations has been found to have been committed,
such shall be indicated in the AER for the information of the District
Collector and importer/consignee concerned.

IV. A MENDATORY CLAUSE:

This Order amends and supersedes previous issuances on the matter.

V. EFFECTIVITY:

This Order shall take effect immediately.

Adopted: 31 July 2009

(SGD.) NAPOLEON L. MORALES
Commissioner