3.2, 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. * CMTA, Title II, Chapter 2, Section 210 (6). MASTER COPY Accessories — shall refer to goods which are neither raw materials nor supplies which enhance the finished products to be exported. Accountable Officer — shall refer to a responsible official of the CBW named and designated by the operator as the person, other than himself, answerable and liable to the Bureau for all the operational aspects of the warehouse. Accredited Client/End-User — shall refer to a natural or juridical person authorized by the Bureau to be a client/end-user of Industry-specific CBW (ICBW). Accredited Client-Exporter — shall refer to client-exporters accredited by the Bureau to receive finished goods manufactured by MCBWs to be used in their registered export activities. Airlines Customs Bonded Warehouse and Airlines Catering Customs Bonded Warehouse — shall refer to an Industry-Specific Customs Bonded Warehouses (ICBW) where supplies, spare parts, in-flight duty-free items and such other goods necessary for the reasonable requirements of the aircraft, its crew and passengers are stored. Alert Order — shall refer to a written Order issued by the Commissioner, District Collector, or other customs officers authorized in writing by the Commissioner after the Lodgement ‘of Goods Declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by the Bureau.? Authority to Operate — shall refer to the authority given by the Bureau allowing persons, natural or juridical, to establish and operate a CBW. Authority to Transfer or Sell (ATS) — shall refer to the document issued by the District Collector allowing transfer or sale of imported raw materials, semi-finished products, or finished products to another CBW, Client-Exporter, Client/End-User, or Freeport Zone locator for subsequent export. Transfers to sub- contractors or members of CCBW shall be covered by Authority to Transfer only. Gearon (CENTRAL RECORDS MGT. DIVISION 2 ef CMTA, Tie XI, Chapter 3, Secton 1111. cemripten Tau cory ee org opinal oe ‘A Modemized ond Credible Customs Administration That is Among the Wodld's Bes! officer V ‘South Hatboro 3, Por Ar. Menta 1099MASTER gerr 3.9. Automated Inventory Management System (AIMS) —shall refer to the automated system to be adopted by the CBW operator as a tool to determine and monitor the stock inventory of imported raw materials from the time of its entry into the CBW up to liquidation of the covering warehousing entry. 3.10, Automated Bonds Management System (ABMS) — shall refer to the automated system to be utilized by the Bureau as a tool in the effective monitoring and cancellation of bonds for the liquidation of raw materials/entries, 3.41. Bureau — shall refer to the Bureau of Customs. 3.12. Certificate of Authority to Operate — shall refer to the document signed by the Commissioner of Customs and issued by the Bureau to persons, natural or juridical, duly authorized to operate a CBW, to be an accredited member, accredited subcontractor or accredited client/end-user stating its name, authority (license) number, exact office and warehouse address, date of grant and expiry of authority and type of the approved warehouse, renewable every three (3) years, after proper re- evaluation and favorable recommendation by the CBWC. 3.13. Certificate of Identification (CI) — shall refer to the document certifying that the finished products to be exported is from a particular warehousing entry, and also to determine whether or not a particular entry is partially or fully consumed. 3.14. Certificate of Importer Accreditation — shall refer to the document issued by the Bureau to an entity registered as importer and recognized to electronically lodge goods deciaration in the Bureau's existing registration system. 3.15. Certificate of Inspection and Loading (CIL) — shall refer to the document issued by the Bureau certifying the conduct of inspection over the cargo for export and its actual loading on the exporting carrier. Bureay of Customs 3.16. Client-Exporter — shall refer to a natural or juridical person CENTRALRECORDS MGT. DISION engaged in the manufacture or export of products utilizing goods, | raw materials, accessories and packing materials sourced from a CERTIFIED TRUE COPY CBW and members subject to the condition that finished products o aren ncan shall be exported within the period prescribed by existing laws ene and regulations. Page 3 of 35 CAO No. | 209.9 ‘A Medemized and Credible Customs Administration That is Among the World's Best aX ‘South Horker, Gata 2, Pot Area, Morita 1099MASTER SPeY 3.17. Client Profile Registration System (CPRS) — shall refer to the system of registration provided for Bureau stakeholders adopted under Customs Memorandum Order (CMO) No. 39-2008. 3.18. Compliance Rate System (CRS) — shall refer to a procedure to be adopted by the Bureau in assessing the degree of compliance of a warehouse operator with relevant CBW rules and regulations and in taking any action on the CBW’s Authority to Operate or any extension thereof. The CRS shall be developed by the Bureau subject to review by the Department of Finance (DOF) and consultation with concerned stakeholders. CRS may be applied to accredited members of CCBWs and accredited subcontractors. 3.19. Customs Bonded Warehouse (CBW) — shall refer to a warehouse authorized/licensed by the Bureau to import, receive, and store, without payment of duties and taxes and under bond, goods, raw materials, accessories and packing materials either for manufacture into finished products for export or storage for the account of accredited exporter/client. 3.20. Customs Bonded Warehouse Committee (CBWC) — shall refer to the committee created to act on applications for the establishment and operation of CBW, renewal of Authority to Operate CBWs, application as member of a CCBW, application as subcontractor of a CBW and other related matters pertaining to the operation of a CBW. 3.21. Customs Bonded Warehouse Operator — shall refer to a natural or juridical person who has a duly approved Authority to Operate a CBW issued by the Bureau. For CCBWs, CBW operator shall refer to the mother warehouse. 3.22. Customs Premises — shall include customs offices, facilities, ureau of Customs warehouses, ports, airports, wharves, infrastructure and other CENTRAL RECORDSET. PMSION premises over which the Bureau shall have exclusive control, CERTIFIED TRUE COPY _ direction, and management for customs purposes. OTHE ORIGINAL ope xy 3.23. Diversion — shall refer to a violation of customs law committed inesavett fae V when an imported material entered through the warehousing scheme and destined for transit to a particular CBW, Free Zone locator/enterprise, or from the CBW to the port or airport for exportation, Is brought to some place other than its intended * Cf. CMTA, Title Il, Chapter 2, Section 303, Page 4 of 35 ~ CAO No, [2022 Ww ‘A Modernized and Credible Cusioms Adminsiration That is Among the World's BestSureau of Customs MASTER gory destination. 3.24, Entry — shall refer to the act, documentation, and process of bringing imported goods into the customs territory, including goods coming from the Free Zones*. 3.25. Examination and Storage Area — shall refer to an area of a CCBW and ICBW with sufficient space for examination and storage of goods. 3.26. Exportation — shall refer to the act, documentation, and 3.27. 3.28, 3.29, ‘CENTRAL RECORDS NGT. BIMSION CERTIFIED TRUE ‘THE ORIGINAL ‘e. ‘AdmisistrabveD cor V J COPY Y 330. process of bringing goods out of Philippine Territory’. Extension Warehouse — shall refer to a separate warehouse authorized by the Bureau to form part of an already existing CBW to optimize capacity and efficiency in its operations. Free Zone — 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; 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 Special Economic Zone under Republic Act No, 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 792; the Zamboanga City Special Economic Zone under Republic ‘Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law Formula of Manufacture (FOM) — shall refer to the formula of conversion issued by the Industrial Technology Development Institute (ITDI) to the CBW operator and members, determining the raw material usage and wastages of a particular finished product for export and subsequent liquidation, Garments and Textile Industry Development Office (GTIDO) — shall refer to the government agency attached to the Department of Trade and Industry mandated to assist the Bureau in granting authority to an operator or to be a member or “cf. CMTA, Title Chapter 2, Section 102(). * cf. CMTA, Title |, Chapter 2, Section 102(s) cf. CMTA, Tite |, Chapter 2, Section 102(w). Page 5 of 35 - CAO No. _Ol- 2042. ‘A Modernized and Credible Customs Adminisration Thal is Among the World's BestMASTER Copy \vwn subcontractor of a warehouse involved in the manufacture of garments or textile for export. 3.31. Goods — shall refer to articles, wares, merchandise and any other Items which are subject of importation or exportation’. 3.32. Goods Declaration — 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’, 3.33. Importation — shall refer to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission.® 3.34. Liquidation of Raw Materials — shall refer to the process of accounting the usage of bonded raw materials, including wastages, in the manufacture of finished products for export as against the importation by CBWs of raw materials using the FOM. 3.35. Lodgement — shall refer to the registration of a goods declaration with the Bureau’, 3.36. Member — shall refer to an entity accredited to operate under an existing CCBW established for the manufacture of products using imported duty and tax-free raw materials or components subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations. Members may elther be accredited by the Bureau alone or jointly with the GTIDO in case of entities engaged in the manufacture of garments. 3.37. Multinational Regional Bonded Warehouse — shall refer to an —_Industry-Specific CBW authorized by the Board of Investments (BOI) in proper cases, to serve as the supply depot for the storage, deposit, safe-keeping of spare parts components, semi-finished products and raw materials including the packing, covering, putting-up, marking, labelling, cutting or altering to [ee urenv of Customs feat, Te, chapter 2, section 1028) ae cf. CMTA, Title |, Chapter 2, Section 102(y) camila eee 9 cf. CMTA, Title, Chapter 2, Section 102(2) CERTIFIED TRUE COPY CL. CMTA, Tile Chapter 2, Section 102(8) ar feo INAL Page 6 of 35~ CAO No. O\-2092 oka a ‘A Medemizad and Credible Customs Administration That is Among the World's BestMASTER eee. customer's satisfaction, mounting and/or packaging into kits or marketable lots thereof to fill up transactions and sales made by its officers of parent companies and to serving as a storage of ‘goods purchase locally by the home office of the multinational for export abroad under the supervision of the Bureau, 3.38. Multi-Purpose Declaration — shall refer to a customs single administrative document accomplished by the importer, or his duly licensed broker, under oath and submitted to the Bureau for purposes of declaring and identifying among others the nature of the article/s being imported, its value, volume, weight, and any relevant description thereof, whether entered” through consumption or through warehousing which will assist the Bureau in assessing the taxes and duties due on the imported article. 3.39. Perishable Goods — shall refer to goods liable to perish‘! such as agricultural products, flavorings, chemicals with maximum shelf life of six (6) months or other similar items. 3.40. Physical Security Feature — shall refer to a system to secure and monitor premises, storage and production areas of CBWs including the safety of personnel. 3.41. Raw Material Liquidation System (RMLS) — shall refer to an automated system to be adopted and utilized by the Bureau in determining the volume and value of the raw materials exported and subject for liquidation, including the duties and taxes due on the allowable residues/wastages/by-products and other portion of the imported article/s, entered through warehousing, no longer usable for the manufacture of the goods to be exported. 3.42. Security — shall refer to any form of guaranty, such as a surety bond, cash bond, standby letter of credit or irrevocable letter of sFCustoms, credit, which ensures the satisfaction of an obligation to the cENTRALRECOASE NT DNASION Bureau!?, CERTIFIED TRUE COPY 3,43, Semi-finished products — shall refer to imported raw OR THE ORIGINAL materials or goods that have undergone processing which shall a be used in the further manufacture of finished products for ‘dminsteativeDt cer ‘export. They are also termed as “intermediate products.” 3.44, Sub-contractor — shall refer to a person or company accredited by the Bureau, and GTIDO in case of garments, to undertake or ™ cf. CMTA, Title |, Chapter 2, Section 102(ge) ™ cf. CMTA, Title I, Chapter 2, Section 102(mm) Page 7 of 35 ~ CAO No. _o|- 2022. De A earized and Creibe Cvioms Adminisaton Talis Among the Wor! BostMASTER COPY perform, for a definite period, certain manufacturing operations or activities incidental to the manufacture of bonded raw materials into finished products in behalf of a CBW and members in cases where the latter's facilities are insufficient to address its immediate requirements or due to lack of material time to meet export commitments. 3.45. Supplies — shall refer to imported consumable and disposable indirect materials that are needed in the maintenance, operation and production of the MCBW. Such materials are not included in FOM of the finished products and are not duty/tax-free unless authorized by the BOI or exempted by the DOF. 3.46. Transfer Note — shall refer to a customs document that accompanies the transfer or transit underguard of bonded imported goods to a Free Zone locator/enterprise or to another CBW and serves as proof of delivery or receipt of the goods at its intended destination duly acknowledged on its face by the Collector of Customs or his duly authorized representative. It is also commonly referred to as a “boatnote”. 3.47. Transit — shall refer to the customs procedure under which goods are transported under customs control from one customs office to another or to a Free Zone locator/enterprise. 3.48, Unauthorized Repacking — shall refer to the act of fraudulent concealment, removal, or repacking merchandise in any CBW; or fraudulent alteration, defacement, or obliteration of any markings or numbers placed upon packages deposited in such warehouse, or aiding or abetting any such acts", 3.49, Unauthorized Withdrawal — shall refer to the withdrawal of any material/goods stored in a CBW without the duly processed withdrawal or requisition slip, or the substitution of materials or ureau of Customs finished products with local materials or goods. Unauthorized CENTRALRECORDS MET. DIVISION withdrawal shall also include the act of directly transferring the opy imported materials to an Accredited Member or Subcontractor CERTIFIED RIGINAL. without passing through the physical fcity ofthe CBW, or the hederes Acwey -«ansfer of such materials to a non-accredited member or ‘admis V subcontractor. 3.50. Wastage Valuation Data Base (WVDB) — shall refer to a bank of information and reference values which shall be utilized by the Bureau in assessing the taxes and duties due on the + CMIA, Title XIV, Chapter 1, Section 1423. Page 8 of 35- CAO No. _ |= 2092. De —_—_Aioteited ond Credible Customs Aminsraon That is Anon the Werks BestMASTER ae To provide conditions for the exercise of police authority by Customs Officers or deputized officers in the apprehension of smuggled or prohibited goods, including those in the Free Zones Section 3. Definition of Terms. For purposes of this CAO, the following terms are hereby defined: 3.1, Agents — shall refer to Customs Officers under the Customs Intelligence and Investigation Service (CIS). 3.2. Bureau — shall refer to the Bureau of Customs.! 3.3, Completion of Mission — shall refer to the accomplishment of the Mission Order in accordance with the Execution Plan. 3.4, Controlled Delivery - shall refer to the investigative technique of allowing an unlawful or suspect consignment of any prohibited or regulated articles defined under the CMTA and other laws enforced by the Bureau, or property believed to be derived directly or indirectly from any customs-related offense, to enter into, pass through or exit out of the country under the supervision of an authorized officer, with a view to gather evidence aimed at identifying any person involved in smuggling-related offenses, and to facilitate the prosecution of the offender.? 3.5. Constructive Customs Custody ~ refers to the situation where, falling short of physical seizure or possession, the Customs Officers and the owner of the goods enter into a written agreement after the inventory to the effect that the goods, subject of a Letter of Authority (LOA), shall not be removed or disposed of pending disposition or resolution on the issue of whether proper payment of duties and taxes has been made. 3.6. Customs Control — shall refer to the measures applied to ensure compliance with the laws and regulation which Customs are responsible for enforcing.? 3.7, Customs Jurisdiction — shall refer to Bureau's exercise of jurisdiction over all seas within Philippine territory and all lands, coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea and any means of conveyance.* MTA, Title I, Chapter 2, Section 102 (i). 2 cf Section 3 (g) RA 9165, 3 WCO Glossary of Customs terms, + CMTA, Title III, Chapter 2, Section 300 Page 2 of 24 ~ CAO NO. 03-2019 oeMASTER cork 3.8, Customs Officer — as distinguished from clerk or employee, shall refer to a person whose duty, not being clerical or manual in nature, involves the exercise of discretion in performing the functions of the Bureau, It may also refer to an employee authorized to perform a specific function of the Bureau.5 3.9. Customs Premises — shall include customs offices, facilities, warehouses, ports, airports, wharves, infrastructures and other areas within the customs districts over which the Bureau shall have exclusive control, direction and management for customs purposes.® 3.10. Customs Territory ~ shall refer to areas in the Philippines where customs and tariff laws may be enforced.” 3.14, Deputization Order — shall refer to the written order signed by the Commissioner of Customs authorizing named officers or members of the Armed Forces of the Philippines or other selected national law enforcement agencies, to assist in the exercise of customs police authority particularly the power to search, seize, and arrest in specified areas outside of customs premises. 3.12, Diversion of Goods — shall refer to an act of bringing bonded articles to some place other than its intended destination without prior authority from the Bureau. It also covers imported goods for admission into Free Zones and other similar schemes such as goods under local transit for immediate exportation, which are illegally introduced into domestic market without compliance with customs formalities or without payment of duties and taxes. 3.13. Dwelling House — shall refer to any building or structure exclusively devoted to rest and comfort, as distinguished from places devoted to business or offices.® 3.14, Execution Plan (EXEPLAN) ~ shall refer to a definite target- specific activity, usually short-term, conducted in relation to an intelligence project. 3.15. Free Zones — 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; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by 5 CMTA, Title I, Chapter 2, Section 102 (p). © CMTA, Title III, Chapter 2, Section 303. ? CMTA, Title I, Chapter 2, Section 102 (q). ® People vs, Inventor, 07695-Cr, May 19, 1971. Page 3 of 24 - CAO NO. _03- 29/9 _ aacren coe Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No, 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No, 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law.? 3.16. Guards — shall refer to Customs Officers under the District Collector which include guards on board vessel or aircraft, guards discharging conduction duties and guards assigned in customs bonded warehouses, customs facility warehouses, and in other customs facilities. 3.17. Inspectors ~ shall refer to Customs Officers under the District Collector who conduct inspection of vessels or aircrafts upon landing and prior to departure. 3.18. Letter of Authority (LOA) — shall refer to a written authorization signed by the Commissioner of Customs in the exercise of the power to visit and inspect premises and goods, identifying the Customs Officers authorized to demand evidence of payment of duties and taxes on imported goods openly offered for sale or kept in storage.1° 3.19. Mission Order (MO) — shall refer to the written directive or order issued by the Commissioner of Customs or other Customs Officer authorized in writing by the Commissioner, to carry out specific instructions given to any Customs Officer, or any deputized officer who must be a government employee holding regular plantilla position. 3.20. National Law Enforcement Agencies (NLEAs) ~ shall refer to agencies responsible for enforcing the law, particularly the activities of prevention, detection, and investigation of crimes and the apprehension of the criminals or offenders. 3.21, Officials of the Bureau — shall refer to the Commissioner, Deputy Commissioners, and Service Directors of the Bureau of Customs exercising police authority other than those specifically mentioned in Section 214 (a) of the CMTA. 3.22. 8 Philippine Territory — comprises the Philippine Archipelago, with all the islands and waters embraced therein, and all other territories ‘over which the Philippines has sovereignty or jurisdiction, consisting of its terrestrial, fluvial and aerial domains, including its territorial sea, the seabed, the subsoil, the insular shelves, and ° CTA, Tile I, Chapter 2, Section 102 (w). °° cFCMTA, Title II, Chapter 3, Section 224 Page 4 of 24 - CAO NO. 03-2019 ge3.23, 3.24, 3.25. 3.26, MASTER other submarine areas. The waters around, between and connecting the islands of the archipelago, regardless of their breadth and dimensions, form part of the internal waters of the Philippines." Police Authority ~ shall refer to the authority granted to specific regular government employees, to effect search, seizure, and arrest in places where the authority may be exercised arising from the implementation of the CMTA and other related laws.!? Police Officers - shall refer to customs officers under the Enforcement and Security Service (ESS). Probable Cause - shall refer to the reasonable ground of suspicion, supported by circumstances sufficiently strong in themselves to warrant a cautious man in the belief that the person accused is guilty of the offense with which he is charged. It may also refer to the existence of such facts and circumstances which could lead a reasonably discreet and prudent man to believe that an offense has been committed and the items or objects sought in connection with said offense or subject to seizure and destruction by law is in the place to be searched."? Prohibited Importation and Exportation — the importation and exportation of the following goods are prohibited: ‘a. Written or printed goods in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition against the government of the Philippines, or forcible resistance to any law of the Philippines, or written or printed goods containing any threat to take the life of, or inflict bodily harm upon any person in the Philippines; b. Goods, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises, describes or gives direct ot indirect information where, how or by whom unlawful abortion is committed; c Written or printed goods, negatives or cinematographic films, Photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character; d. Any goods manufactured in whole or in part of gold, silver, or + 1987 Constitution, Article 1. 2 cf CMTA, Title II, Chapter 3, Section 214 » People vs. Valdez, G.R. No. 127801. March 3, 1999. Page 5 of 24 - CAO NO. 03-2019 GMASTER COP other precious metals or alloys and the stamp, brand or mark does not indicate the actual fineness of quality of the metals or alloys; e. Any adulterated or misbranded food or goods for human consumption or any adulterated or misbranded drug in violation of relevant laws and regulations; f. Infringing goods as defined under the Intellectual Property Code and related las; and g- All other goods or parts thereof which importation and exportation are explicitly prohibited by law or rules and regulations issued by the competent authority. 3.27. Reasonable Cause — shall refer to that which an ordinary person of average intelligence and sound mind would believe.!5 3.28. Regulated Importation and Exportation — shall refer to goods which are subject to regulation and are imported or exported only after securing the necessary goods declaration or export declaration, clearances, licenses, and any other requirements, prior to importation or exportation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations.!S 3.29. Restricted Importation and Exportation - except when authorized by law or regulation, the importation and exportation of the following restricted goods are prohibited: a. Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, or parts thereof; b. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus, or mechanical devices used in gambling or the distribution of money, cigars, cigarettes or other goods when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof, c. Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein; d. Marijuana, opium, poppies, coca leaves, heroin or other 4 CMTA, Title I, Chapter 3, Section 118. 4 Black's Law Dictionary. 8 CMTA, Title I, Chapter 3, Section 117. Page 6 of 24 ~ CAO NO. 03-2014 &MASTER CQP narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the government of the Philippines or any person duly authorized by the Dangerous Drugs Board, for medicinal purposes; e. Opium pipes or parts thereof, of whatever material; and f. Any other goods whose importation and exportation are restricted, The restriction to import or export the above stated goods shall include the restriction on their transit..? 3.30, Search Warrant — shall refer to an order in writing, issued in the name of the People of the Philippines, signed by a judge of a competent court and directed to a peace officer, commanding him to search for certain personal property and bring it before the Court.® 3.31, Seizure — shall refer to the act of taking possession of property for violations of the CMTA and other related laws. It implies taking or removal of something from the possession, actual or constructive, of another person or persons."® 3.32, Smuggling — shall refer to the fraudulent act of importing goods into the Philippines, or the act of assisting in receiving, concealing, buying, selling, disposing or transporting such goods, with full knowledge that the same has been fraudulently imported, or the fraudulent exportation of goods.” 3.33. Warrant of Seizure and Detention (WSD) - shall refer to an order in writing, issued in the name of the Republic of the Philippines and signed by the Collector of Customs, directing a Customs Officer to seize and detain any vessel, aircraft, cargo, goods, animal or any other movable property when the same is subject to forfeiture pursuant to Section 1113, Chapter 4, Title XI of the CMTA. Section 4, General Provisions. 1, Persons Authorized to Exercise Police Authority. The following are authorized to exercise Police Authority’! for the ¥ CMTA, Title I, Chapter 3, Section 119. *® Rules of Court, Rule 126, Section 1. 2° cf Black's Law Dictionary, 5" ed. ® cf CMTA, Title I, Chapter 2, Section 102 (nn). cf CMTA, Title I, Chapter 3, Section 214. Page 7 of 24- CAO NO. 03-209 __