Professional Documents
Culture Documents
ASSESSMENT
Risk Assessment is
the application of various
techniques to assess the
probability that goods being
processed through Customs
Control have not been declared
or not fully declared
Role of Risk Assessment
in Customs Control
2. Misdescription
3. Under or Over Valuation
12.Off-record transactions
Smuggling Types
MISDECLARATION
- Illegal Drugs disguised as Regular
*
Commodity Shipments e.g. Lead Ingots
Problems / Concerns of the
Philippine Customs Service
MISDECLARATION
-*Used Vehicles declared as Used Replacement
Parts
Problems / Concerns of the
Philippine Customs Service
MISDECLARATION
- Rice & Sugar declared as Other Commodities
Problems / Concerns of the
Philippine Customs Service
MISDECLARATION
- Fake Branded Commodities disguised as
Regular Import Commodities
Problems / Concerns of the
Philippine Customs Service
MISDECLARATION
- Used Clothings disguised as Personal Effects
Problems / Concerns of the
Philippine Customs Service
VALUATION
-*Declared Value Based on Weight
-*Double Invoicing
-*Fake Invoice
Problems / Concerns of the
Philippine Customs Service
MISCLASSIFICATION
Use of Different HS Codes to avoid:
- *Payment of Excise/Specific Taxes/ AVT
- *Payment of Higher Rate of Duty
- Presenting Documentary requirements from
other Government Agencies
*
Problems / Concerns of the
Philippine Customs Service
OTHERS
-*Prohibited exportation of endangered species