SEC. 198. Upon receipt of the returns of the appraisers and the report of the weights, gauge, or quantity, if the collector shall approve the same, the liquidation shall be made on the face of the entry showing the particulars thereof, be signed with the initials of the liquidating clerk, approved by the chief liquidator, and recorded in the record of liquidations.
When upon liquidation additional duties are found to be due, the collector shall exact them, or proper security therefor, before delivering the merchandise remaining in his custody.
Any excess of deposits found to be due the importer must be paid him by moneys to be drawn from the Treasury by the collector, and the amount paid shall be accounted for as excess of deposits refunded.
The word "liquidated" shall be stamped upon the entry, and the date of liquidation shall be indorsed thereon, and notice thereof shall be conspicuously posted in the collector's office for the information of importers.
SEC. 199. A daily record shall be kept by the collector of all entries liquidated, stating the name of the vessel, the port from which she arrived, and the date of her arrival, the name of the importer, and the serial number and date of the entry. A daily record must also be kept by the collector of all additional duties found upon liquidation, and notice thereof promptly sent to the parties in interest.
SEC. 200. Whenever the liquidating officer desires any explanation or further information from the appraiser regarding his report upon any invoice, he may return the invoice to the appraiser with a request for the special information, and the appraiser shall, as far as practicable, furnish the same.
SEC. 201. Dutiable merchandise imported and afterwards exported, although it may have paid duty on the first importation, is liable to duty on every subsequent importation into the Philippine Islands but this does not apply to wearing apparel and personal effects accompanying a passenger who took them to a foreign country and brought them back in use.
SEC. 202. An excess of sea stores in vessels arriving from foreign sports, and all articles purchased abroad for sale on board a vessel as saloon stores or supplies, are dutiable, but all sea stores and saloon stores or supplies not in excess of the proper requirements for the vessel in her voyage outside of the Philippine Islands shall not be deemed to be dutiable by virtue of this section.
SEC. 203. Whenever the collector shall determine that any articles imported as sea stores or saloon stores or supplies are excessive as defined in the last preceding section, and shall estimate the amount of duty on such goods, the duty must be forthwith paid by the master to the collector on pain of forfeiting the value of such goods, and no protest nor appeal can be taken from such estimate.
SEC. 204. Collectors shall make immediate report to the Insular Collector of the classification given at their respective ports to all imported articles not enumerated in the tariff and not previously classified. When any portion of the law affecting the classification of the enumerated articles may be of doubtful meaning collectors will, in like manner, report the classification adopted in such cases.
SEC. 205. Manifest clerical errors made in an invoice or entry, errors in return of weight, measure, and gauge, when duly certified to by the surveyor or examining officer (when there are such officers at the port), and errors in the distribution of charges on invoices not involving any question of law and certified to by the examining officer, may be corrected in the computation of duties, if such errors be discovered before the liquidation, or if discovered after liquidation, if written notice of error be filed with the collector or other chief officer of the customs within ten days after such discovery by the importer.
No such claim for a return of duties shall, however, be allowed to the collector unless presented to him within one year from the time of the payment, and in all cases where the correction of the errors involves a refund of duties after liquidation of the entry, such refund shall be made by certified statement, in the usual manner. Collectors are authorized to reliquidate entries within one year from date of original liquidation for the purpose of correcting erroneous action on the original entry, upon obtaining the approval of the Insular Collector.
SEC. 206. Whenever any goods, wares, and merchandise shall have entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been delivered to the owner, importer, agent;, or consignee, such entry and passage free of duty and such settlement of duties will, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties.
SEC. 207. Errors in the liquidation of duties not discovered until after payment, or until after liquidation, if liquidation be subsequent to payment, can be corrected on a statement of error, certified by the collector, and the corresponding refund may be prepared and certified by him.
Where the correction of such error is claimed without protest, as required in all other claims for return of excess of duty paid, such claim can not be entertained unless application be made to the collector within one year from the time of payment, with proof that the error was not discovered until within ten days before the making of such application.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
