LULPADTESL FL Finnie BUREAU Or CUSTOMS 08 My 2a CUSTOMS ADMINISTRATIVE ORDER No, fo ino Subjee AMENDIKENY TO CUS:OMS ADMINISTRATIVE OKDER £2001 QMPLEMENTING REPUBLIC ACT 9135: AH AGT ANENDING SERTAIN PROVISIONS OF PRESIDENTIAL DEGREE MO. 1464, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CONE OF TIME PHILIPPIIES, AS AMENDED (CUSTOMS CODE). AND FOR (OTHER PURPOSES). ‘by outhorty of Section 18 of Repubite et Ha. #138, the following rules seu! jogulalions ane hereby jraandgaled SEG.L OBJECIVES A To enhanes and consolidate ine seguiations eenceming the WHO Valuation Systern, the objectives i which are: 1. Yo nava a tau, 415 fox saistonks pmmpowos thal prechedes the use of arb © filious customs valuos, 2 Vo weogue tit the basis for valusaion of purposes should, Io the qreslest enlent poasib lransaction value of Ihe yesnes boing vais wisi id Oana sysleun for the walualion of 3. To vecopnine that lhe aislams value should be based om "simple and cipatablo criteria consistent with commercial prsuiices saul thal valation procedmes shewdt ho of genera japplicaliain without cistnchun bekwean sources of supp, dist 4.10 recognise th soa eying, valuation rocechate stroukl rt be eso Le Bo implement the recmukeopiny aru post enty aucit syctews one! to facilitate importation SEC. DUTIAWLE VALUE A Gener il protect govemunand avs Ue The dulisbiee valves ol inporled goods shall be delernines! «sing one of ‘ho six nnothous of valualion listed beleny, labs alias sommsentialy in thet tle poesia ly Tae8. 1 Mothod 1— the teaisae on Vane he duittts vue: ter ean imgpested ie which is lle price actusily paid ve payable for thks gous wert sold for port to the Uilinpines adpisied in accordance wily ine Provisions of Section IMM of this Qieor, aint subject to, the Conaiions apeciied in Section I? herein The dutta vag shall bo the tas if Gf the tollowing coneiigns are 5 clon Valse unis method tif fea There must beat sate far expest to the P, 5, theta mst be no resticliojs as tothe disposition o¢ use ef hus {yoods by ths buyer, other than restricsicem whic TW Ate tunposed oF nequited by lake oe by Phifippians faites: 2) inal the geouyaphieat awea in whic the gots ano bs Feecld, oF 8) Donot substantialy aaot the value of the goods; ©The sale ur prioa must not be subject ky some condlions oF causidaraiiins for which a vahue cannot De losin welly espet 10 the goods bouy vied, J Mo pait ofthe proceeds of any subeauent resale, disposal ar suse of the gootts Ly the buyer will accrus isuetly 6 di ech, to the seller unless an appropriate sdiestmend cal be ial i accordance vith ths pravisiens of Saction IBS of tis Ores stl 2 The buyer sul the seller ars nat rated oF where they are relates), such relationship dl not influtyicy the price oF tho ‘goods. The buyer anal tha selée hall be dees to be relates! only if V) they are officers or duvelors of one ancther's lusinwsses 2) hey ara loyally radoynizen! parinars in lausinsss: 3) thay ore eniplayer anid eniployen, 4} any person ivectly oF wcivectly owns, eoMtels us tly 19F@ of he eullataediny voting look or sles of both thorn, 8) Gag of theam duectly or muectty controke tes ahrcad ©) ath of ten aio cuexaly or Insevetiy conti ty a ted pecseni 1) tawetier tty a person, lly OF lirecily oval a third A) thay ate solute feud ck f. W the lnyor and setter ace related, the se of the tansacten valve inethad is acceptably it the Sdeumstences- -susrounxting the wansadiion \Weeemstrals thal thc relationsh thd 0k intresting ise aidually paid ue payable, ar 2) the ansaction value ctosety apprommates wo one wt Hs following lest Valves accuring al or abot the ezine tae, 4) Tive tt atsaction value in sles to uneolled buyers of identical quets oF sine gels low apaitt 40 las Phutinpines, or ) the dachetive value of ident sit or sutae yous felurinsid io accaicance: wath Method 4: on 1 “The computed value of idenkical or similar gouds datesntted in acececlanes wath Method 5 1 applying the foregung tosis, due accouait shall be taken ul ewer strated differences in commercial lavels, quséily levels, the slesnunts ehwmersted in the iiimecialcly lellewing Poroprenh 3 and costs ineinied by le gallee ar sales in which fee seler andl the buyer ire pol vefaled nat ara aol ceed Dy fhe sellor i zales in wh dct the sellar andl te buyer ane related! ‘hy fight of infomation provilod Uy ue inperter or ®. the Bigeau has grounds for covicidsing tll tho Folationship interned the pries, steal conuenaicate is eavwxts 10: the importer and te nportar shall be gaven a ‘easunsble oppealunity ta vespond_ W ihe impurtes su requests, {the communication of the grands stl be in wring {hy Uotetnining ihe Transaction Value, the following udustnenits shal be added to the pre actually paid ar payable forthe imported ons bsing valacd i ich value Fats not been included in ts price cluably pall or payable & Cousiissions and brokerage wes (exept buying eosnissions), 1b. Cast ot Containers which are Iroated 2 being one for Customs pxposes will ile foods in question, 6 Ginsu packing abotbar tr Rabi ar als ha f