Republic Act No.10863, Customs Modernization and Tariff Act (CMTA)

Previously notified in N3PHL12, N2PHL135, N3PHL3 and N3PHL14R1
Section 118 - Food and non-food items;
Section 101 - Gaming items/commodities
Section 800(m) - Donations for social welfare and development;
Section 117 - Regulated importation and exportation. - Goods which are subject to regulation shall be imported or exported only after securing the necessary goods declaration or export declaration, clearances, licenses, and any other requirements, prior to importation or exportation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations.