Arrival of Goods
Imported goods may not be entered legally until the shipment has arrived within the limits of the port of entry and delivery of the merchandise has been authorized by Customs. This is normally accomplished by filling out the appropriate documents, either by you as the importer, your agent or also by a Customs Broker. Customs entry papers may usually be presented before the merchandise arrives; this is mostly done for perishable goods and emergency purposes.
The Customs or Port Authority does not notify you of the arrival of your shipment. Your shipping agent usually makes notification. You should make your own arrangements to be sure you or your agent is informed immediately so that the entry can be filled out and delays in obtaining your goods avoided.
Customs
All required documents are taken to Customs for approval.
Documents required:
- Bill Of Lading / Airway Bill
- Invoices (Personal or Commercial)
- Certificates of Origin.
- Customs Declaration Form (Form C100)
Shipping Agent
The approved documents, a copy of the Shipping Bill / Airway Bill and Bill of Lading are then taken to the Shipping Agent for confirmation of shipment, time and date. Bill of Lading is processed and information of shipment put on ships manifest by the Shipping Agent. This is based on the information they received from the overseas Agent or the vessel.
If necessary, goods may be analyzed by Customs to determine proper classification and appraisal.
Payments
- Payments should be made to the Port Cashier and the Customs Cashier.
- Payments for the Port includes Wharfage, a fee for the forms and a fee for tailgating.
- Payments for Customs includes Import Duty, Consumption Tax and Customs Service Charge.
Examination of Goods
In simple cases involving small shipments or certain classes of goods such as bulk shipment, examination may usually be done on the docks, at container stations, cargo terminals, or the importer's premises. The goods are then released to the importer. In other shipments, representative packages of the merchandise may be retained by Customs for appraisal or classification purposes and the remainder of the shipment released. These packages will also be released to the importer after examination has been completed. Storage fees are paid to the Port Cashier by the importer if the cargo exceeds the five (5) free days for storing the cargo in the warehouse.
Examination of goods is necessary to determine:
- The value of the goods for customs purposes and their dutiable status.
- Whether the goods have been correctly invoiced.
- Whether the shipment contains prohibited articles.
- Whether goods in excess of the invoiced quantities are present or a shortage of goods exists.
When examination or appraisal of the goods by Customs reveals differences from the entered desciption in terms of characteristics, quantity or value, or when Customs finds that a different rate of duty than the one indicated by the importer applies, an increase in duties may be assessed. When all the information has been acquired, as to the customs value of the goods, a final determination of duty is made. This is known as liquidation of the entry. At this time, any overpayment of duty is returned.
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