CAO 11-2019 Flashcards
DEFINITION OF TERMS (14 cards)
shall refer to the act of bringing imported Goods directly or through Transit into a Free Zone.
Admission
shall refer to areas in the Philippines where
customs and tariff laws are enforced
Customs Territory
shall refer to the act, documentation and process of bringing imported Goods into the Customs Territory, including Goods coming from Free Zones.
Entry
shall refer to special economic zones registered with the
Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone, Clark Special Economic Zone, Clark Green City; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Pacific Economic Zone and Freeport Authority under Republic Act No. 9490, as amended by Republic Act 10083; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone Authority under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728, Morong Special Economic Zone under Proclamation 984 s. 1997; and such other freeports as established or may be created by law
Free Zone
shall refer to a sole proprietorship, partnership, corporation or entity duly registered with the Free Zone Authorities and issued a Certificate of Registration and/or Tax Exemption that is not expired or has not been revoked, suspended or cancelled.
Free Zone Locator
shall refer to articles, wares, merchandise and any other items which are subject of importation or exportation
Goods
shall refer to a statement made in the manner
prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the Entry or Admission of imported Goods and the particulars of which the customs administration shall require
Goods Declaration
shall refer to the act of bringing in of Goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission as defined in this CAO.
Importation
shall refer to the electronic registration of a Goods Declaration with the Free Zone Authority and the Bureau
Lodgement
shall refer to a customs single
administrative document (SAD) accomplished by the importer, or his authorized representative, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the Goods being imported, its value, volume, weight, and any relevant description thereof, whether entered for consumption, Warehousing or by admission which will assist the Bureau in determining the true description of the Goods, the correct classification and the assessment of the duties and taxes due to the imported Goods, if any
Multi-Purpose Declaration
shall refer to a sole proprietorship, partnership, corporation or entity that is not a Free Zone Locator, as defined herein, who uses the seaport or airport facility of a Free Zone for customs clearance on their Importation.
Port User
shall refer to an Internationally accepted form as customs declaration or Goods Declaration, designed to standardize customs documents, harmonize codification and simplify procedures in international trade exchanges
Single Administrative Document (SAD)
shall refer to the customs procedure under which Goods, in its original form, are transported under customs control from one customs office to another, or to a Free Zone
Transit
shall refer to a document authorizing the transfer of Goods from one Free Zone into another Free Zone in such form and guidelines as prescribed by the Bureau and the Zone Authorities.
Transit Permit
