TARN02B Physical examination is conducted when:

DAECI
CHAPTER 2  Directed by the Commissioner on
EXAMINATION OF GOODS account of Derogatory Information
 Alert order issued by competent
SECTION 419. Examination of Goods. authority
 Electronically selected for physical
Examination shall immediately take place examination
after the lodgment of the GD.  Controversies and Issues
surrounding the goods declaration
Priority: perishable goods, animals and other and import clearance process
goods requiring physical immediate  Importer requests for physical
examination. examination

If necessary: Commissioner may exempt from physical

 system of joint coordination examination those:
 joint examination  Authorized economic operator
 Trade facilitation programs of BOC
with BOC and other regulatory agencies.
Physical examination shall be conducted in a
General rule: the bureau may only conduct expeditious manner.
examination in the presence of a declarant
or authorized representative.
SECTION 421. Duties of customs officers
Examination of goods without the tasked to examine the goods
declarant or authorized representative
may be allowed in exceptional In classification, valuation and
circumstance and for valid and justifiable examination of the goods, the customs
grounds. officer shall: DTIR VQMWTC IL

Promulgation of R&R by: SOF  Determine if the packages and their

Recomm.: Comm. contents are in accordance with the
GD, invoice and other documents.
Samples taken:  Take samples of the imported goods
 need to establish Tariff Description, for laboratory analysis or
 Value Declared examination only when necessary.
 Minimal as possible  Issue a receipt for samples taken and
retained during examination.
 Report whether the goods are
SECTION 420. Conditions for properly declared as to Value,
Examination. Quantity, Measure, Weight, Tariff
Classification and not imported
The Bureau may conduct non-intrusive contrary to law.
examinations through x-rays.
Failure of the customs officer to perform the  Goods are electronically
duties above shall be penalized according to selected for “RED” under
Section 1431 of Title XIV of the cmta. physical examination.
 GD is “yellow” and there are
issues and controversies
SECTION 422. Customs Expenses surrounding the GD and
Constituting Charges on Goods. import clearance process
 Alert Order on the goods
Cost of examination: importer or exporter issued by competent
(subject to proper accounting and authority
documentation)  Directed in writing by the
Commissioner or District
Expenses incurred by the bureau shall be Collector on account of
chargeable against the goods and shall derogatory information.
constitute a lien.  Importer or declarant
requests the physical
CAO: Examination of imported goods examination.
under formal entry  After non-intrusive
examination, “suspect” is the
4.13. Forms of Customs Formalities on image result which requires
Goods Declaration. further examination.
1. Document check (yellow lane) Physical examination shall be conducted in
2. Non-intrusive inspection – an expeditious manner when required.
inspection by the use of X-ray
machines. Exempt from physical examination:
Non-intrusive examination shall be
 Authorized economic operators or
used when:
AEO programs (SGL, SGL+)
 Goods are electronically
 Trade facilitation programs
selected for x-ray
examination Commissioner may require physical
 Directed by the examinations if circumstances provided by
Commissioner or District regulations.
Collector
3. Physical examination – physical 4.14. Examination of Goods.
inspection of the goods to ascertain
that the nature, origin, condition, Examination of goods shall take place
quantity and value of the goods are immediately after lodgment of GD.
in accordance to the particulars in
the Goods Declaration. NOQV Priority: animals, perishable goods or any
goods requiring physical examination.
Physical examination shall be
conducted when: RYADIS When necessary:
 System of cooperation
 Joint examination
Between the BOC and other government  Immediately after examination,
agencies. shall be returned to the importer by
the requesting or receiving party.
General rule: bureau may examine the
goods in the presence of a declarant or 4.14.2. Witnesses in the Conduct of
authorized representative. Examination of Goods

Examination without the declarant or 1. Regulated goods:

authorized representative may be allowed in  Representative from regulatory
exceptional circumstance or in valid and agency
justifiable grounds.  Declarant or authorized
representative
Subject to regulations
Promulgated: SOF 2. Freely importable goods:
Recomm.: Comm.  Declarant or authorized
representative
Goods that require:
 Laboratory analysis FED (Formal Entry Division) or it’s
 Detailed technical documents equivalent unit shall ensure prior notice is
 Expert advice given to the witnesses.
May be released prior to the result of the
examination upon posting of security by 4.14.3. Examination in the Absence of the
declarant. Declarant or His Duly Authorized
Representative. DUG
Samples shall only be taken to establish:
 Tariff description  Declarant or authorized rep. fails
 Value of goods declared to be physically present despite due
 Compliance with CMTA notice
And will be as minimal as possible.  Unknown or fictitious consignee
 Goods of controlled delivery
4.14.1. Regulations on Request of Samples
under Examination. LRS RQLI 4.14.4. Duties of Customs Officer Tasked
to Examine the Imported Goods.
 Limited to one of it’s kind
 Receipted for properly The extent of the Physical Examination
 Signed for and acknowledged by shall depend whether the goods are:
the requesting party CBLDR LCDO
 Retained within a reasonable period  Containerized
of time  Bulk/break bulk
 Quantity and value of the samples  Loose cargoes
taken shall be noted in the box  Dangerous cargo
specified in the GD or electronic  Refrigerated cargo
form  Liquid or solid form
 Labeled in a way that will identify  Crates or special containers
them with the importation they are  Discharged pier side or shipside
taken
  Other conditions which are
hazardous to the health and safety Under the CAO for Formal Entry,
of those conducting the Regulations on Request of Samples under
examination. Examination. LRS RQLI

In examination, classification and valuation Under the CAO for Formal Entry, The
of the goods, the customs officer shall: extent of the Physical Examination shall
depend whether the goods are:
 Determine whether the goods and CBLDR LCDO
their contents are consistent with the
goods in the GD and other pertinent
documents
 Take samples of the imported goods
only when necessary
 Issue a receipt for samples taken
 Report as to the correctness of the
goods in Value, Quantity, Weight,
Description, Tariff Classification and
if they are imported contrary to law.

Failure on the part of the customs officer to

perform the duties above shall be penalized
under Section 1431 of Title XIV chapter 2.

4.14.5. Customs Expenses Constituting

Charges on Goods.

Cost of examination: importer

Expenses by the bureau for handling or
storage shall be chargeable against the
goods.

CHEATSHEAT FOR SEC. 419-422

Grounds for physical examination under

Sec. 420: DAECI

In classification, valuation and

examination of the goods under Sec. 421,
the customs officer shall: DTIR VQMWTC
IL

Under the CAO for Formal Entry, Physical

examination shall be conducted when:
RYADIS