RA 10863 Section 422

Customs Expenses Constituting Charges on Goods.

Section 422

SEC. 422. Customs Expenses Constituting Charges on Goods. – The cost of examination shall be for the account of the importer or exporter, subject to proper accounting and documentation. All expenses incurred by the Bureau for the handling or storage of goods and other necessary operations shall be chargeable against the goods, and shall constitute a lien thereon.

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CitationRA 10863 Section 422 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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