An Act to Amend Sections Twelve Hundred and Fifty-Six, Thirteen Hundred and Ninety-Five, Subsection (c), and Thirteen Hundred and Ninety-Eight of the Revised Administrative Code
Year:
1946
Category:
Other
Date Approved:
September 25, 1946
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act amends specific sections of the Revised Administrative Code regarding the disposition of merchandise remaining on vessels, entry of merchandise, and the handling of surplus proceeds from abandoned and forfeited goods. Its main purpose is to clarify the procedures and responsibilities of customs authorities in these matters.Full Text
REPUBLIC ACT No. 20
An Act to Amend Sections Twelve Hundred and Fifty-Six, Thirteen Hundred and Ninety-Five, Subsection (c), and Thirteen Hundred and Ninety-Eight of the Revised Administrative Code
Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:
Section 1. Section twelve hundred and fifty-six of the Revised Administrative Code is hereby amended to read as follows:
Section 2. Subsection (c) of section thirteen hundred and ninety-five of the Revised Administrative Code is hereby amended to read as follows:
Section 3. Section thirteen hundred and ninety-eight of the Revised Administrative Code is hereby amended to read as follows:
Section 4. This Act shall take effect upon its approval.
Approved: September 25, 1946
"Sec. 1256. Disposition of merchandise remaining on vessel after time for unlading.— Merchandise remaining on board any vessel after the expiration of the said period for discharge, and not reported for transshipment to another port, may be unladen by the customs authorities and store at the vessel's expense.
"Merchandise so stored may be claimed and entered at any time within fifteen days after discharge or such longer period not beyond thirty days as the Insular Collector shall approve. If not entered it shall be sold at public auction at the next ensuing regular sale, though at any time prior to sale it may be entered for consumption or warehouse, and be withdrawn upon payment of duty and expenses."
"(c) Merchandise of which entry is not made within fifteen days after discharge; or which, having been entered, is not claimed within fifteen days thereafter: Provided, That in justifiable cases, or when public interests so require, the Collector of Customs may, in his discretion, grant an extension of not more than fifteen days."
"Sec. 1398. Disposition of surplus.— In the case of abandoned and forfeited goods no part of the surplus proceeds shall be returned to the owner of the merchandise. In case of the sale of other property, and surplus remaining after the satisfaction of all lawful charges as aforesaid shall be paid by the Collector to the owner, if known, otherwise it shall be retained by the Collector for ten days subject to the call of the owner. Upon the failure of the owner to make demand within this period, the Collector shall deposit such surplus with the Treasurer of the Philippines as a special deposit, to be paid to the proper claimant demanding the same within one year thereafter, upon such evidence and in such manner as the Auditor General shall prescribe.
"In such cases the Collector shall fully report his action in the matter, together with all the particulars, to the Insular Collector of Customs and to the Auditor General.
"After one year all such special deposits unclaimed and unpaid shall be covered into the Bureau of the Treasury as customs receipts: Provided, However, That seventy-five per centum of such deposits, or so much thereof as may be necessary, from the proceeds of sale of merchandise falling under subsection (c) of section thirteen hundred and ninety-five of this Act shall be apportioned and distributed by the Auditor General among the insurance agents, shipowners or agents, and the operator of the arrastre plant at the end of every year in proportion to their respective payments for claims on importations during the year; And Provided, further, That in no case shall any of the entities concerned be entitled to more than the amount it had paid for claims during the year."
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