The Bureau of Customs (BOC) Commissioner or any customs officer who is authorized in writing by the Commissioner, may demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage.

If there is failure to produce such evidence within fifteen (15) days, the goods may be seized and subjected to forfeiture proceedings. During the forfeiture proceedings, the interested party shall be given the opportunity to prove or show the source of the goods and the payment of duties and taxes.

Officials of the Bureau, District Collectors, Deputy District Collectors, police officers, agents, inspectors and guards of the Bureau have the power and duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property when the same is subject to forfeiture or when they are subject of a fine imposed under the Customs Modernization and Tariff Act.

Goods seized by deputized officers shall be physically turned-over immediately to the BOC, unless provided under existing laws, rules and regulations.

For this purpose, mission orders shall clearly indicate the specific name carrying out the mission and the tasks to be carried out.

Further, they may, at any time, enter, pass through, and search any land, enclosure, warehouse, store, building or structure not principally used as a dwelling house.

For inquiries and questions, you may send an email to abogado@palmlawoffice.com.

The views stated in this article are merely those of the author. This article is for general informational purposes only. It is not offered as a legal advice or legal opinion.

Atty. Jake O. Leoncini is a Partner at PALM Law Office. Its office is located at 2/F, MF3 Holdings Building, 138 Sct. Limbaga, Quezon City, Metro Manila, Philippines.

0917-145-7706

jol@palmlawoffice.com