Wednesday, September 22, 2021
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Book consolidates customs seizure, forfeiture rulings

  • The Bureau of Customs on July 19 launched its first comprehensive book on customs seizure and forfeiture proceedings
  • The “Compendium on Customs Seizure and Forfeiture Proceedings” is a consolidation of laws, memorandums, rules and regulations, and rulings on seizure and forfeiture proceedings, and appeals processes
  • Authored by officials from BOC-Ninoy Aquino International Airport and by BOC legal experts, the book is a guide for customs officials and personnel, stakeholders, professionals and students

The Bureau of Customs (BOC) last July 19 launched its first comprehensive book on customs seizure and forfeiture proceedings.

The book titled “Compendium on Customs Seizure and Forfeiture Proceedings” is a guide for public servants, stakeholders, professionals, and students who aim to increase their proficiency on the subject, BOC said in a statement.

It consolidates customs seizure and forfeiture proceedings and appeals processes provided in the Customs Modernization and Tariff Act; Tariff and Customs Code of the Philippines; Republic Act No. 1125 (An Act Creating the Court of Tax Appeals), as amended; and the Revised Rules of the Court of Tax Appeals (CTA).

It includes relevant customs administrative orders (CAO), customs memorandum orders (CMO), memorandum orders, allied laws, rules and regulations, and Supreme Court and CTA pronouncement and rulings.

The book is authored by officials from the BOC-Ninoy Aquino International Airport (NAIA) and by BOC legal experts. The team was headed by Atty. Ma. Lourdes Mangaoang, BOC-NAIA deputy collector for passenger service and review committee member; Atty. Marlon Agaceta, Law Division chief and chair of the drafting team for the CAO on customs seizure and proceedings; and Atty. Tristan Armando III Langcay, BOC-NAIA chief of departure operations division and member of the drafting team for the CAO on customs seizure and proceedings.

BOC-NAIA district collector Carmelita Talusan said BOC-NAIA officials are trying to come up with useful literature aimed at honing BOC personnel’s competence and helping promote stakeholders’ compliance.

Aside from the book, BOC last January issued CMOs 03-2021 and 04-2021, which provide consolidated references for certain customs policies.

CMO 03-2021 is a compendium of penalties, liabilities or obligations under the CMTA and the law’s implementing rules and regulations to promote transparency and compliance.

CMO 04-2021 is an integrated manual containing the different appeals processes under the CMTA.

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