CAO 1 2017 Flashcards
(28 cards)
refers to Baggage, whether checked-in or hand-carried, brought by Travelers and Crew when leaving or arriving in the country, traveling in the same means of transport as the Travelers and Crew.
Accompanied Baggage
refers to a building at an airport where passengers transfer between ground transportation and the facilities that allow them to board and disembark from an aircraft. Within the same, passengers purchase tickets, transfer their luggage, and go through security.
Airport Terminal
refers to the determination by the Bureau of Customs (Bureau) or by the Traveler that the Balikbayan Boxes brought in or sent are counted as first, second or third within a calendar year and thus entitled to duty and tax exemption pursuant to Section 800 (g), Chapter 1, Title VIII, CMTA. Any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes
Availment
refers to articles, effects and other personal property of Traveler as are necessary or appropriate for wear; use comfort or convenience in connection with the trip and such other items as can be conveniently carried including Balikbayan Boxes with the Traveler on such trip and are accepted by the carrier for carriage. Unless otherwise specified, it includes both checked-in and hand-carried Baggage of the Traveler.
Baggage
refers to a corrugated box or other container or receptacle up to a maximum volume of two hundred thousand (200,000) gross cubic centimeters without regard as to the shape of the container or receptacle.
Balikbayan box
refers to the period from January 1 to December 31 of the same year.
Calendar year
refers to a document secured upon departure and Issued by the District Collector or any authorized Customs Officer Identifying goods to be exported and subsequently brought back by the Returning Resident or OFW
Certificate of Identification
refers to person/s assigned by an operator to render duty on an aircraft or vessel during a flight or voyage duty period
Crew
refers to the quantity for a given kind or class of artides which are in excess of what is compatible with and commensurate to the person’s normal requirements for personal use.
Commercial Quantity
refers to a form prescribed by the Bureau giving information or particulars required by Customs and any other government agency.
Customs baggage declaration form
refers to a sheet, in addition to the Customs Baggage Declaration Form that is used by a Traveler or Crew with Accompanied and/or Unaccompanied Baggage containing goods in Commercial Quantity and in excess of the De Minimis value.
Customs baggage declaration rider
refers to the place where Baggage retained or held by Customs are temporarily stored while awaiting their final disposition.
Customs in bond baggage room
refers to the value of goods for which no duty or tax is collected, 10
De minimis value
refers to a reciprocal privilege of the exemption from the local laws granted by one State to the diplomats of another
Diplomatic status
shall refer to furniture, dishes, linens, libraries, and simliar household furnishing for personal use.
Household effects
refers to Baggage received, handled and placed at the Interline Baggage Room (IBR) such as but not limited to: (a) Mistagged baggage, (b) Erroneously off-loaded baggage; (c) Advanced or delayed baggage; (d) Left behind or unclaimed baggage; and (e) Transit baggage for foreign destinations.
Interline baggage
refers to a bonded facility under the Jurisdictional control of the Bureau of Customs for the temporary storage of Baggage enumerated under Section 3.16 of this CAO
Interline baggage room
refers to Baggage received, handled and placed at the CBR due to any of the following: insufficient funds for payment of duties, taxes and other charges assessed; lack of presentation of the required permit/clearance from the government agency concerned; or violates the Customs rules and regulations and other related laws
In bond baggage
shall refer to those Filipinos who have established permanent residency abroad out have retained Filipino citizenship, whether or not they have availed of the benefits under Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003.15
Non residents Filipino
refers to a Filipino national who has stayed abroad for a period of at least
Six months
shall refer to commodities whether new or used, for personal use or consumption and not for commercial purposes, such as wearing apparel, personal adornments, electronic gadgets, toiletries, or similar items, including privately-owned items normally worn or carried by the person such as but not limited to clothing, jewelry and bag
Personal Effects
refers to a report issued by the airline representative to the passenger for the delayed Baggage
Property Irregularity Report (PIR)
a collective term used to refer to Non-Resident Filipinos defined in Section 3.19, OFWs defined in Section 3.20, and Resident Filipinos under Section 3.26 of this CAO.
Qualified Filipinos while abroad
shall refer to Resident Filipino citizens who temporarily stay abroad which may include holders of student visa, bolders of jnvestors’ visa, holders of tourist visa and similar visas which allow them to establish temporary stay abroad.
Resident Filipinos
