ABANDONMENT (R.A. No. 10863, Sec. 11291130)
IMPLIED
EXPRESS
A. Failure to file goods declaration within the prescribed period Signifies in Writing
-District collector to post a list or within 5 days send notice to the consignee
B. Failure to pay the assessed duties, taxes and other charges - Within 15 days from date of final assessment/ from date of notice if subject to alert order
C. Failure to claim the goods - Within 30 days from payment—report to District Collector for dispostion D. Failure to claim goods in customs bonded warehouse
FAILS TO FILE GOODS DECLARATION Within 15 days (extended for another 15 days) Reclaim within 30 days after the lapse of the prescribed period to file declaration
D.C. to post a list or send notice to consignee within 5 days
Filed goods declaration but fails to pay taxes, duties and other charges within 15 days from assessment
Assessed taxes paid but fails to claim the goods within 30 days from payment
Deemed abandoned
Report to D.C. for disposition
If goods were in Customs Bonded Warehouse. Shall be subject for disposition after 1 year or 3 months for perishable goods.
CUMPULSORY ACQUISITION (R.A. 10863, Sec. 709) Commissioner may:
Motu Proprio
Recommendation of the District Collector
Acquire imported goods under question for a price equal to their declare customs value PLUS any duties already paid on the goods
Payment for which shall be made within 10 working days from issuance of a warrant signed by the commissioner for the acquisition of such goods
If dissatisfied, may appeal to the Secretary of Finance, within 20 working days after the date on which notice of the decision is given
Where no appeal is made, OR upon reaffirmation of the Commissioner’s decision during the appeals process
If still dissatisfied, appeal to the Court of Tax Appeals within 30 days from the receipt of the decision of the SOF DECISION IS FINAL (Bureau or its agents shall sell the acquired goods pursuant to existing laws and regulations / Auction Sale)