CAO 3-2001
CHAPTER I
DEFINITIONS
A. The following terms used in these Rules and Regulations are hereby defined as follows:
1. ACT – Republic Act No. 7227 otherwise known as the Bases Conversion and Development Act of 1992.
2. ARTICLES – when used with reference to importation and exportation, the term refers to any raw materials, supplies, equipment, machinery, packaging materials, goods, wares, merchandise, consumer items and, in general, anything that may; under the Tariff and Customs Code, the Tax Code, and other applicable laws and the rules of JPDC, be made the subject of importation into or exportation from the Zone.
3. CONTAINER – the outer container in which merchandise is held for storage or transportation, and not an inter-modal container covered by the Customs Convention on Containers done at Geneva on December 02,1972, unless otherwise indicated.
4. CUSTOMS – means the Philippine Bureau of Customs
5. CUSTOMS CLEARANCE AREA (CCA) – as provided for under Administrative Order No. 296, this is an area, as shall be provided and delineated by the JPDC in consultation with the Bureau of Customs, and to be guarded and managed by Customs, which shall be the clearing and processing center for goods/cargoes entering and exiting the Zone.
6. CUSTOMS TERRITORY – the portion of the Republic of the Philippines where the customs laws are in full force and effect, which is separate from the PPSEFZ.
7. DOMESTIC ARTICLES – refers to the articles which are the growth, product or manufacture of the Philippines and upon which all national internal revenue taxes have been paid, if subject thereto, and upon which no drawback or bounty has been allowed, and articles of foreign origin upon which all duties and taxes, have been paid and upon which no drawback or bounty has been allowed, or which have previously been entered into the Customs Territory free of duties and taxes.
8. FOREIGN ARTICLES – articles of foreign origin on which duties and taxes have not been paid, or upon
DEFINITIONS
A. The following terms used in these Rules and Regulations are hereby defined as follows:
1. ACT – Republic Act No. 7227 otherwise known as the Bases Conversion and Development Act of 1992.
2. ARTICLES – when used with reference to importation and exportation, the term refers to any raw materials, supplies, equipment, machinery, packaging materials, goods, wares, merchandise, consumer items and, in general, anything that may; under the Tariff and Customs Code, the Tax Code, and other applicable laws and the rules of JPDC, be made the subject of importation into or exportation from the Zone.
3. CONTAINER – the outer container in which merchandise is held for storage or transportation, and not an inter-modal container covered by the Customs Convention on Containers done at Geneva on December 02,1972, unless otherwise indicated.
4. CUSTOMS – means the Philippine Bureau of Customs
5. CUSTOMS CLEARANCE AREA (CCA) – as provided for under Administrative Order No. 296, this is an area, as shall be provided and delineated by the JPDC in consultation with the Bureau of Customs, and to be guarded and managed by Customs, which shall be the clearing and processing center for goods/cargoes entering and exiting the Zone.
6. CUSTOMS TERRITORY – the portion of the Republic of the Philippines where the customs laws are in full force and effect, which is separate from the PPSEFZ.
7. DOMESTIC ARTICLES – refers to the articles which are the growth, product or manufacture of the Philippines and upon which all national internal revenue taxes have been paid, if subject thereto, and upon which no drawback or bounty has been allowed, and articles of foreign origin upon which all duties and taxes, have been paid and upon which no drawback or bounty has been allowed, or which have previously been entered into the Customs Territory free of duties and taxes.
8. FOREIGN ARTICLES – articles of foreign origin on which duties and taxes have not been paid, or upon