BOC releases guidelines on shipment appeals

MANILA, Philippines — The Bureau of Customs (BOC) has released specific guidelines on the resolution of appeals against decisions made by district collectors ordering the abandonment of shipments.

Customs Commissioner Rey Leonardo Guerrero issued Customs Memorandum Order (CMO) 17-2019, which lays out the process to be followed in resolving a Motion to Recall, Lift or Reconsider any Order or Decree of Abandonment issued by the bureau.

Guerrero said the guidelines shall apply in the absence of clear and specific provisions under the Customs Modernization and Tariff Act (CMTA).

Goods are deemed abandoned if the importer or consignee fails to file the goods declaration after due notice; fails to pay the assessed duties, taxes and other charges; or fails to claim the goods within the prescribed period.

Under the memo, the designated district officer of ports may initiate and decide abandonment proceedings upon issuance of the notices required.

In case a district collector issues an order, decree or decision of Abandonment, the BOC said the aggrieved party may file a written Motion to Recall, Lift, Reconsider or Set Aside within 15 days from the receipt of the decision.

The BOC said the motion should specifically state the grounds to support the importer or consignee’s appeal.

According to the CMO, district collectors have the authority to resolve such motion within a period of five days from its filing. Thereafter, they should transmit the decision to the Office of the Commissioner for confirmation within two days from its issuance.

“The decision of the district collector duly confirmed by the Office of the Commissioner shall become final and executory within 15 days from the receipt by the owner, importer or consignee…unless appealed to the Commissioner in the manner and time specified in Section 114 of the CMTA,” the memo read.

Section 114 of the CMTA allows involved parties to appeal any decision or omission of the BOC pertaining to an importation, exportation or any legal claim within 15 days from the receipt of the questioned decision.

The BOC said the appeal should determine new specific arguments not raised in the previous Motion to Recall, Lift, or Reconsider, as well as arguments simply glossed over, overlooked, or not treated in the appealed decision.

Once the order or decision has become final and executory, the BOC said subject shipments should be immediately disposed by the concerned district collector.

These may be donated to another government agency, declared for official use of the BOC, or sold at a public auction.