Customs Modernization and Tariff Act

Section 500

All goods exported from the Philippines, whether subject to export duty or not, shall be declared through a competent customs office through an export declaration, duly signed electronically or otherwise by the party making the declaration. The description of the goods in the export declaration must contain sufficient and specific information for statistical purposes as well as for the proper valuation and classification of the goods.

Section 501

If applicable, products shall conform to export standard grades established by the government. The packaging of the said goods shall likewise be labeled and marked in accordance with related laws and regulations. Export declaration may not be granted for goods violating the aforementioned requirements.

Section 502

The Bureau shall promulgate rules and regulations to allow manual and electronic lodgement and processing of the export declaration.

Section 503

Pursuant to the applicable rules of origin, the Bureau or any other designated government agency may determine the origin of goods for export and, if appropriate, issue the corresponding certificates of origin. However, the exporter may adopt a self-certification system: Provided, That it is duly accredited by the Bureau or any other authorized government agencies.