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SEC. 189. Under the orders of collectors of customs, appraisers shall appraise and supervise the appraisal and classification of all merchandise, goods, wares, and effects, of whatever description, whether dutiable or free, which may be presented to them in proper form, or for the appraisal or classification of which the proper order may have been received.
SEC. 190. Appraisers shall be responsible to the collectors of customs for the correct appraisal of all such goods; that the amounts, classes, and values returned by them are in all respects accurate and correct, and that the paragraphs, subparagraphs, rules and dispositions of the tariff, and of this Act, and the rules and instructions of the Insular Collector in respect thereto, have been correctly applied and followed.
SEC. 191. Appraisers shall inspect, examine, and appraise by all reasonable ways and means all imported merchandise or dutiable merchandise for exportation which may be designated by the collector of customs, and report to the latter in writing whether the prices named in the entry are correct according to the market value or wholesale price of similar goods on the day of shipment in the principal markets of the country whence exported. Appraisers shall describe all merchandise in such terms as will enable the collector to pass upon the appraisal and classification of the same, and shall report whether the measurements and quantities (except as to such goods as arc weighed, gauged, or measured by the surveyor, or officer performing the duties thereof) agree with the entry.
SEC. 192. As the examinations of appraisers are made the basis of the classification of importations or importations for assessment of duty, it is necessary that the appraisers shall closely inspect the articles ordered for appraisement, and where they entertain doubts concerning the quality or denomination of articles, they shall submit samples thereof, with their opinion, to collectors.
SEC. 193. Appraisers shall not examine goods for appraisement at other places than the appraisers rooms, except as provided by law. In every case where an examination for appraisement is held elsewhere than at the public store, the appraiser shall state that fact and the place of such exceptional examination in his report of the appraisement.
SEC. 194. Appraisers are hereby authorized to call before them and examine, upon oath or affirmation, any owner, importer, consignee, agent, or other person, touching any matter or thing which they may deem material respecting any imported or exported merchandise in determining the duty thereon, and to require the production of any letters, accounts, or invoices relating to such merchandise, and such testimony may be reduced to writing, and if so shall be filed with the collector.
SEC. 195. Appraisers shall rigidly exclude unauthorized persons from the room where goods are awaiting, or are under, examination; and shall forbid their subordinates to hold communication with interested persons concerning the goods under examination.
SEC. 196. Appraisers shall not allow entries, invoices, or any other official documents of the customs service to leave their possession, except for return to the proper customs officer.
SEC. 197. Appraisers shall see that good and sufficient samples of all lines of merchandise which may be readily sampled are for be forwarded oftener than monthly. These daily samples so forwarded are not to be in any instance confounded with samples required to be forwarded with protests, as elsewhere provided.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).