2024 Customs Documentation, Clearance, and Procedures PDF

WARNING AND NOTICE TO REVIEWEES WARNING AND NOTICE TO REVIEWEES (For Le...

WARNING AND NOTICE TO REVIEWEES WARNING AND NOTICE TO REVIEWEES (For Lecturer’s Lecture and Review Materials) (For Lecturer’s Lecture and Review Materials) Service provides, website hosts, social media’s group 2024 CUSTOMS DOCUMENTATION, The unauthorized copying, dissemination, sharing, administrators and members, bloggers, etc., who disseminate, CLEARANCE AND PROCEDURES uploading, downloading, and storage of Gen Z share, or provide public or unauthorized access to Gen Z Prime’s GEN Z Prime’s lectures and other review materials is strictly prohibited and will be prosecuted to the full GEN Z lectures and other review materials shall likewise be criminally prosecuted and charged. Among other laws, these unauthorized extent of the law, including the filing of criminal acts are punishable as online piracy under Republic Act No. 8792, PRIME charges to the court having jurisdiction of the case as well as administrative complaints with the PRIME otherwise known as Electronic Commerce Act, which provides for a minimum fine of P100,000.00 and a maximum commensurate to the damage incurred and mandatory IMPRISONMENT (NO Professional Regulatory Board for Customs Brokers. PROBATION) of six (6) months to three (3) years. 2 3 PROCESSING OF GOODS DECLARATION UNDER THE e2m AND ZERO CONTACT 2024 CUSTOMS DOCUMENTATIONS, CLEARANCE DAY-2 PROCESSING OF GOODS DECLARATION UNDER THE e2m AND PROCEDURES (CDP) AND ZERO CONTACT PROCESSING OF GOODS DECLARATION REVIEW PROPER TOPICS DAYS TOPICS The declaration can be tagged as follows: CPRS 1 GOODS DECLARATION FOR INFORMAL AND FORMAL ENTRY PROCESS AND MODES OF PAYMENT WITH UCP 600 GREEN- (low risk) the declaration is allowed to move to 2 PROCESSING OF GOODS DECLARATION UNDER THE e2m, FORMAL ENTRY DIVISION, ZERO the next process GEN Z GEN Z GEN Z CONTACT PROCESSING OF GOODS DECLARATION IMPLEMENTING REPUBLIC ACT 11032 OR THE EASE OF DOING BUSINESS AND EFFICIENT GOVERNMENT SERVICE DELIVERY ACT OF 2018 SENDS LODGE SELECTIVITY YELLOW – (medium risk) the declaration is subject to 3 CONDITIONALLY TAX AND/OR DUTY EXEMPT IMPORTATION MANIFEST GOODS DECLARATION AND document check 4 RELIEF CONSIGNMENT, BAGGAGE CLEARANCE, POSTAL ITEM, EXPORTS ASSESSMENT 5 TRANSIT AND TRANSSHIPMENT; INLCUDING FOREIGN MERCHANDISE TRANSIT, STORES AND THRU VASP THRU VASP ORANGE – (medium to high risk) goods subject to non- CB/IMPORTER PRIME PRIME PRIME SERVICE PROVIDERS/THIRD PARTIES 6 POST CLEARANCE AUDIT & PRIOR DISCLOSURE PROGRAM (Shipping Line) intrusive examination GREEN 7 CBW ESTABLISHMENT, CFW AND FREE ZONE OPERATIONS RED/ RED – (high risk) the declaration is subject to document CONFIRM 8 SAD, SHIPPING, IMPORT & EXPORT DOCUMENTS AND YELLOW/ ORANGE check and physical examination of the goods NOTICE OF BLUE – the declaration is tagged for post clearance 9 ATA CARNET SYSTEM RELEASE PAYMENT ASSESSMENT 10 DRAWBACK, ABATEMENT, REFUNDS AND MISCELLANEOUS PROVISIONS GOODS AAB/PCHC (ARRASTRE) 11&12 MOCKBOARDS 4 5 6 CLIENT PROFILE REGISTRATION SYSTEM (CPRS) What is a CPRS? STAKEHOLDERS ACCREDITED BY BOC CPRS involves the process of capturing client information during STAKEHOLDER BOC ACCREDITING OFFICE A stakeholder shall be CPRS-registered for every role the accreditation and/or registration of the various BOC client and IMPORTER ACCOUNT MANAGEMENTOFFICE stakeholders by filling out client-specific accreditation form. The they will assume in their transactions with e2m (AMO) GEN Z captured information is stored in a central database to allow easy access to stakeholder’s information by operating units and systems serving line functions. Client registration is mandatory as various transactions with the GEN Z Customs. As such an importer who also exports shall CPRS register as an importer and as exporter. – CPRS registration of importers and customs CUSTOMS BROKER WAREHOUSE/AIRPORT GEN Z AMO “REGISTRATION” UNDER CMTA AOCG CUSTOMS BONDED brokers are a combination of manual accreditation and WAREHOUSE OPERATOR WAREHOUSE COMMITTEE PRIME Bureau cannot be processed unless the client is duly registered with the CPRS. The e2m-Customs systems that will be relying on the CPRS database in validating every client transactions are the EMS, FES, ABMS, AEDS, WES, Transshipment System, OLRS, PRIME automated procedures – A Customs Client Number (CCN) shall be issued CY-CFS OPERATOR SURETY COMPANY PRIME AOCG CY-CFS ACCREDITATION UNIT BONDS DIVISION LCS, HAS and the Selectivity System. for every successful CPRS registration PEZA ENTERPRISES AMO (CMO 3-2015) 7 8 9 ACCREDITING OTHER GOVERNMENT AGENCIES GUIDELINES OR PROCESSING GUIDELINES OR PROCESSING PROCEDURES PROCEDURES STAKEHOLDER ACCREDITING AGENCY 1. Original hard copies of GD and supporting documents shall 3.1. COO III shall accomplish the Examination Return (Boxes SHIPPING LINE MARINA AND AISL be submitted at the CCC within 48 hours from the on-line of 54-63) and sign in Box 64. The COO III shall then forward the FREIGHT FTEB (SEA FREIGHT) the GD following the procedures under existing GD to the COO V; GEN Z GEN Z GEN Z FORWARDER/CONSOLIDATOR CAB (AIR FREIGHT) EXPORTERS ENJOYING FISCAL BOI, PEZA, SBMA, CDC, CEZA, ZEZA, AFAB regulations. 3.2. Upon receipt of GD, COO V shall review and approve the INCENTIVES (GARMENTS EXPORTERS UNDER GTIS 2. Hard copy of GD for Consumption received by the EPU (UNDER CMO 7-2012 IT IS GTIS BUT THIS personnel assigned at Customs Care Center (CCC) shall be recommendation of the COO III by affixing signature in Box OFFICE HAS BEEN RENAMED TO GTIDO) ACCREDITING OFFICE IS BOI EXCEPT THOSE transmitted within 24 hours to the Sections Chiefs in the 64; and PRIME PRIME PRIME PEZA N FREEPORT ENTERPRISES Assessment Division in the case of MICP and POM or 3.3. Forward the hard copy of GD to the LBD in bundle. The EXPORTERS NOT ENJOYING FISCAL PHILEXPORT INCENTIVES Chief, Assessment Division in other ports. process shall be completed within 48 hours from receipt of GD. ARRASTRE OPERATOR PPA 3. Upon receipt of the hard copy of the GD, the following (CMO 9-2022) AAB BANKERS ASSOCIATION OF THE PHILS. actions shall be performed TOURISTENTERPRISE ZONE OPERATORS n TOURISM INFRASTUCTURE AND ENTERPRISE REGISTERED TOURISTS ENTERPRISES ZONE AUTHORITY (TIEZA) AN ATTACHED AGENCY OF DOT 10 11 12 IMPLEMENTATION OF ARMS IMPLEMENTATION OF ARMS IMPLEMENTATION OF ARMS (CMO 25-2021) (CMO 25-2021) (CMO 25-2021) 1. The Automated Routing and Monitoring System (ARMS), upon 4. Documents electronically submitted to CCPS shall be submitted in hard 6. EPD Customs Officer lodgment of GD, shall randomly assign it to a COO III and COO copy and in PDF. V at the port of discharge – Hard copies must be submitted within 48 hours after e2m lodgment. 1. Logs in the CCPS and retrieve the ticket filed by the CB containing the –Hard copies must be placed in a long brown envelope properly labeled GD and its supporting documents for the primary verification of the a. For MICP and POM: ARMS shall randomly route GD to a COO GEN Z III and COO V of the assigned Section concerned b. In case of NAIA: ARMS shall randomly route GD to a COO III and COO V of the designated off-terminal CFW using size 16 Arial font GEN Z – Only PDF file type shall be accepted with resolution of at least 600dpi. – Hard copies are submitted to Customer Care Center (CCC) which serves as the Port’s receiving unit. If there is no CCC then submit to EPU. documents GEN Z 2. Logs in the e2m to identify the assigned Examiner and Appraiser for the GD. Forwards ticket to COO III or COO V in the CCPS 3. For GDs which were re-assigned from an assigned COO III and GDs retrieved at the e2m by the Chief, FED for re-assignment, shall 2. Upon receipt of e2m response, CB will print the SAD. CB and – If documents are complete: Forwarded to the Section Chief, in case of forward the related tickets to the newly assigned COO III/COO V PRIME declarant sign the SAD and SDV under oath. 3. Submit electronically SAD, SDV together with supporting documents to GD through Customer Care Portal System (CCPS). PRIME MICP or POM, or to FED for other ports 5. Importers (CBs) may check GD status online by using mobile phones or PC through CCPS 7. COO III PRIME 1. Logs in the CCPS to check for any ticket/s assigned to him and retrieves the GDs and supporting documents. Notifies importer(CB) through CCPS System will assign Ticket Number. – Help Topic “Goods Declaration Online Filing/Other Inquiries” of any issue relating to GD that requires further action on the part of importer(CB) 13 14 15 IMPLEMENTATION OF ARMS IMPLEMENTATION OF ARMS IMPLEMENTATION OF ARMS (CMO 25-2021) (CMO 25-2021) (CMO 25-2021) 7. COO III 8. COO V 9. Chief, FED 2. Access the e2m to search for the GD randomly assigned to him. All GDs in the 1. Logs in the CCPS to see which ticket is assigned to him. He shall access the e2m and CCPS should match the GDs randomly assigned to the COO III in the e2m view all the GDs assigned to him. The GDs filed in the CCPS should match the GDs 1. COO III and COO V are automatically tagged by default as “Include” randomly assigned in the e2m. Notifies the importer (CB) of any issue relating to in the Assign Column and “No” in the Release Column of the ARMS GEN Z said GD that requires further action on the part of importer COO V has only 3. If GD was filed using SGL facility, he can only view the SAD 4. If the GD is not an SGL shipment, tags the GD as ”In Progress” in the ARMS then performs the required review and/or examination of the GD, its supporting documents and its shipments, as the case may be. 2. 3. GEN Z viewing access to GDs that are tagged by the COO III as “In-Progress” If the GD is already examined and flagged as “Update SAD”, he may now tag the GD and the ticket to the COO III for further update. If he does not agree with the findings of the COO III, he shall return the GD and the ticket to the COO II for further update. A GD that has been properly appraised shall be tagged as “Assessed” inactive. GEN Z Examiners/Appraisers List, unless the Chief, FED tags them as 2. May exclude or tag as inactive the COO III and/or COO V if they are absent, on an official business (training, seminar, etc), or for any other valid reasons. Once excluded or tagged as inactive, the ARMS shall 4. PRIME PRIME PRIME 5. Retrieves the SAD for updating, input the corresponding changes in the SAD In case of a request to cancel the GD, he shall search for the SAD subject of the and click the “Update SAD” to input the findings/remarks in the Inspection Act request and: them randomly assign the GDs to another COO III and COO V. 3. Except for those tagged “In-Progress”, he may release all GDs 6. If GD is returned by COO V to COO III for further update, he shall retrieve a. If the GD is selected “Yellow”, “Orange” or “Red”, he shall click “Re-route to previously assigned to a COO III or COO V if they are absent, on the SAD for updating, input the findings/remarks in the Inspection Act and Green” to cancel. Then clicks “Cancel” to cancel the GD. This terminates the GD processing official business, where there are delays in the processing of the resubmit the GD to the COO V. However, if he has no further input to the GD, b. If GD is already assessed in the e2m, clicks “Cancel” to cancel the GD. This assigned GD or for any reasons. All of the released GDs will he shall tag the GD with the “Stop Progress” status and the GD will terminates the GD processing automatically be submitted to the COO V automatically be reassigned to other active COO III or COOs V. 16 17 18 IMPLEMENTATION OF ARMS IMPLEMENTATION OF ARMS: EPD CUSTOMS IMPLEMENTATION OF ARMS: CUSTOMS (CMO 25-2021) OFFICER CMO 25-2021 EXAMINER (COO III): CMO 25-2021 9. Chief, FED 1. Logs in the CCPS and retrieve the ticket filed by the 6. If GD is returned by COO V to COO III for 4. He has the authority to retrieve in the e2m the GD previously assigned to a CB containing the GD and its supporting documents further update, he shall retrieve the SAD for COO III or COO V and tag that declaration “Transfer Examiner/Transfer for the primary verification of the documents updating, input the findings/remarks in the GEN Z Appraiser” for random assignment to another active COO III or COO V, regardless of whether the GD is tagged “In Progress.” The reassignment of a GD to another COO III or COO V may be done when the previously assigned COO III or COO V is inactive for the the day, is given urgent or other task/s by their GEN Z 2. Logs in the e2m to identify the assigned Examiner and Appraiser for the GD. Forwards ticket to COO III or COO V in the CCPS GEN Z Inspection Act and resubmit the GD to the COO V. However, if he has no further input to the GD, supervisor or higher officials resulting in the delay of processing the assigned he shall tag the GD with the “Stop Progress” PRIME GD, or for any other valid reasons. 5. For reassignment by reasons of (3) and (4) above, he shall inform EPU through mail or any other faster means of communication of the changes in the PRIME 3. For GDs which were re-assigned from an assigned COO III and GDs retrieved at the e2m by the Chief, FED for re assignment, shall forward the related PRIME status and the GD will automatically be submitted to the COO V assignment of COO III or COO V indicating the particular GD reference tickets to the newly assigned COO III/COO V number/for corresponding reassignment of the tickets in the CCPS. 19 20 21 ZERO CONTACT POLICY IMPLEMENTATION OF ARMS: CHIEF, FED IMPLEMENTATION OF ARMS: CHIEF, FED CMO 25-2021 CMO 25-2021 PROCEDURES: CUSTOMS 1. COO III and COO V are automatically tagged by default as 4. He has the authority to retrieve in the e2m the GD previously assigned EXAMINER (COO III): CMO 8-2020 “Include” in the Assign Column and “No” in the Release to a COO III or COO V and tag that declaration “Transfer a. Notification for the schedule of the physical examination, Column of the ARMS Examiners/Appraisers List, unless the Examiner/Transfer Appraiser” for random assignment to another active if required; Chief, FED tags them as inactive. COO III or COO V, regardless of whether the GD is tagged “In Progress.” b. Submission of additional documents and/or explanation GEN Z 2. May exclude or tag as inactive the COO III and/or COO V if they are absent, on an official business (training, seminar, etc), or for any other valid reasons. Once excluded or tagged as inactive, the GEN Z The reassignment of a GD to another COO III or COO V may be done when the previously assigned COO III or COO V is inactive for the day, is given urgent or other task/s by their supervisor or higher officials resulting in the delay of processing the assigned GD, or for any other process; GEN Z needed to complete the examination and assessment c. If shipment is assessed with additional D&T; ARMS shall them randomly assign the GDs to another COO III valid reasons. and COO V. PRIME 3. Except for those tagged “In-Progress”, he may release all GDs previously assigned to a COO III or COO V if they are absent, on PRIME 5. For reassignment by reasons of (3) and (4) above, he shall inform EPU through mail or any other faster means of communication of the changes in the assignment of COO III or COO V indicating the particular GD PRIME d. If the shipment is subject to clearance by IAS, Enforcement and Security Service Motor Vehicle Monitoring and Clearance Office (EMVMCO), or other BOC units, or other reference number/for corresponding reassignment of the tickets in the regulatory agencies (NSAC). official business, where there are delays in the processing of the assigned GD or for any reasons. All of the released GDs will CCPS automatically be reassigned to other active COO III or COOs V 22 23 24 ZERO CONTACT CONTACT POLICY REGISTRATION OF SMALL PROCEDURES: CUSTOMS EXAMINER (COO III): CMO 8-2020 VALUE IMPORTERS (SVI) SVI are importers who imports goods of commercial nature with e. For entries subject of clearance by BOC offices, the COO III shall open a ticket and indicate in the details box the following: “For IAS (or BOC office AUTOMATED CLEARANCE FOB or FCA value of less than P50,000 but above P10,000. concerned) Clearance. Indorsement letter to IAS (or BOC office) is being prepared. The ticket will be assigned to the District Collector’s Office. PROCEDURES FOR Registration in the CPRA shall be through the VASP. GEN Z The Ticket Number shall always be indicated as reference in the Indorsement to IAS or other BOC offices concerned to be signed by the District Collector. GEN Z COMMERCIAL GOODS, WITH FOB OR FCA VALUE OF LESS GEN Z Requirements shall be submitted to the District Collector: 1. Duly notarized Application Form; 2. BIR TIN; THAN P50,000.00 BUT ABOVE PRIME f. District Collector shall attach scanned copy of the Indorsement to ticket. Scanned copy of SAD and supporting documents shall be forwarded to IAS or concerned BOC office either through email or attachment to the ticket. PRIME P10,000, UNDER THE INFORMAL PRIME 3. Government issued ID; 4. Notarized print out of the stored CPRS Form; 5. SPA with a government issued ID of both principal and g. The ticket shall then be transferred to IAS with the following remarks in the details box: “Hard Copy in Transit to IAS (or BOC office). Scanned ENTRY PROCESS: CMO 6-2020 representative, if applying through a representative. copies of Indorsement and SAD/Import documents are attached/forwarded through email or advance information and evaluation (EDT). 25 26 27  CLEARANCE PROCEDURES CLEARANCE PROCEDURES APPROVAL PROCESS OF GOODS DECLARATION OF GOODS DECLARATION The approval and activation of CPRS registration 1. All entities registered as regular importer or SVI are allowed to lodge goods 3. Once lodged, all goods declaration shall be tagged RED; declaration under the informal entry process. as SVI shall be with the District Collector. 4. SVI shall file hard copy of the SAD to EPU/CCC with 2. Goods declaration shall be lodged through VASP by filling up required SVIs shall not include non-regular importers (NRI) GEN Z GEN Z GEN Z information in the SAD. Following SAD fields shall be filled up as follows: following documents: formerly known as Once- a- Year importers. a. Model Declaration (Box 1) = IE4 a. Endorsed BL/AWB; SVIs registered in the CPRS shall not be allowed b. Customs value (Box 22) = must be above P10k but not less than P50k b. Commercial invoice; c. Financial and banking data (Box 28) = not mandatory process PRIME to file goods declaration under the formal entry PRIME d. Procedure Code (Box 37) = 4500 (Informal Entry Commercial Goods); and e. Extended Procedure Code (Box 37) = 000 unless availing of tax exemption, in which case, the applicable extended procedure shall apply. c. Packing list; d.CO, if applicable; and e. TEI/ TEC, if applicable PRIME 5. EPU/CCC checks completeness of documents and forwarded 28 29 to Informal Entry Division (IED) 30 GOODS DECLARATION THAT CLEARANCE PROCEDURES CLEARANCE PROCEDURES EXCEEDS, UPON ASSESSMENT, THE OF GOODS DECLARATION OF GOODS DECLARATION THRESHOLD VALUE FOR 6. Chief, IED assigns goods declaration to COO III (Customs Examiner). 8. SVI shall be notified of the assessment of payable D&T INFORMAL ENTRY After examination, COO III enters findings in the Inspection Act in the through VASP. 1. If upon examination and assessment, there is determination that the e2m. shipment exceeds the threshold value for informal entry processing for GEN Z 7. COO V (Customs Appraiser) reviews the findings and shall, based upon his evaluation, re-route the entry to GREEN for further processing, or in case of discrepancy, recommends appropriate action to Chief, IED. Provided that, re-routing of the selectivity color Green is only to allow GEN Z 9. Payment of D&T shall be made in cash through AAB, if payment is through PASS5, or through e2m Cash SAD Module if payment is to be made through the in-house bank, or the Collection Division of the port. GEN Z commercial goods, processing may be continued under the Informal Entry System on a one-time basis only, provided that, the assessment and computation thereof shall be based on formal entry. 2. Any succeeding lodged declaration subject to adjustment of value PRIME further processing of the shipment and the electronic release through OLRS for the conduct of non-intrusive examination. The original selectivity upon lodgment shall not be changed and the re-routing shall be reflected in the e2m Audit Log. PRIME 10. Once payment has been confirmed, e2m shall electronically transmit the release instructions message to the respective Warehouse Facilities for the release of the goods. PRIME exceeding the threshold shall be cancelled by the Appraiser. The SVI shall relodge the goods declaration under the Formal Entry System as regular importer. The SVI who intends to file formal entry must acquire CPRS registration with Account Management Office (AMO). 31 32 33 3. Grounds for physical examination 1. Same as Formal Entry process; and 2. When image result after non-intrusive inspection raises suspicion of irregularity that 1. Documentary requirements: IIDE shall be signed by the declarant requires physical examination; or and/or CB, duly notarized and submitted to the IED or through the 3. When goods are cleared at the Off-Dock CFW and no baggage or pallet x-ray machine is CLEARANCE OF GOODS UNDER THE CCC with following supporting documents: 4. available. Types of examination of goods under Informal Entry Process: INFORMAL ENTRY PROCESS (Pending 1. BL/HBL or AWB/HAWB; 1. Unless an x-ray machine is installed, a mandatory physical examination shall be 2. CI or any verifiable commercial documents evidencing value; GEN Z GEN Z GEN Z conducted for goods of a commercial nature with FOB or FCA value of less than implementation of the Informal Entry System, 3. PL or any other similar document that contains the itemized P50,000 transferred to off-dock CFW and other shipments to be cleared through informal entry process. the declarant shall file GD using the Informal specific information of the importation; 2. Mandatory x-ray for all containerized cargo under Informal Entry Process shall be 4. Gate Pass BC Form No. 201 for airport, in the case of manual filing ; conducted prior to assessment and payment of D&T. In cases where x-ray image Entry Declaration and Entry (IIDE) BC Form No. and raises suspicion, physical exam shall be done PRIME 177): CAO 02-2021 PRIME 5. Other documents that may be required by rules and regulations such as: Import permit; SPS Certificate; ATRIG, TEI 3. warehouses. PRIME Mandatory x-ray for all goods intended for airport warehouses and/or composite 4. Personal baggage or shipments of a diplomatic agent shall be exempt from examination, unless there are serious grounds to believe that it contains goods not covered by the exemptions mentioned in para. 1 of Art. 36 of the Vienna Convention 2. Period to file GD, PGD, Abandonment: Same rules as GD to be on Diplomatic Relations, or the importation or exportation of goods is prohibited by law or controlled by PH quarantine regulations. Such inspection shall be done in the processed under formal entry process presence of the diplomatic agent or of his authorized representative. 34 35 36 4. Assessment – same as Formal Entry rules 6. Release of shipments: Pending full automation – 5. Payment. D&T shall be paid in cash through an AAB, in- 1. COO V shall verify the BCOR presented by CB in the electronic payment system if payment has been made. After the verification, house bank, or the Collection Division of the Port. Payment COO V stamps on the while and green copies of the BCOR procedures: “Payment Verified” and retrieve the date corresponding to the BL CONCEPT OF DE MINIMIS IN CUSTOMS 1. Sea shipments: CB shall present the OP to the in-house of the particular IIDE. COOV shall forward to Chief, IED the ADMINISTRATION: AMOUNT OF IMPORTATION Bank for acceptance of the payment using the e2m Cash BCOR copies with stamped “Payment Verified” GEN Z Miscellaneous Module. In-house Bank shall issue the BCOR which must reflect the computer generated e2m Customs Receipt Number (ECRN). BCOR original (white) GEN Z 2. Chief, IED shall select from the e-manifest menu the operation “Manual Discharge” to perform manual write-off of the BL. On the “Manual Discharge Screen” of the e-manifest, Chief, IED shall encode: Consignee’s TIN, Consignee’s name; CB TIN and name; GEN Z WHERE NO DUTIES AND TAXES MAY BE IMPOSED BECAUSE THE ADMINISTRATIVE COST OF ASSESSMENT AND COLLECTION MAY BE and green copies must be given to the CB. Registration Serial, Registration Number – the assigned number MORE THAN WHAT SHALL BE COLLECTED IRR: PRIME 2. Air shipments: OP shall be presented to the BOC Cashier who shall issue BCOR. Cashier shall also issue the gate pass (BC Form 201) and shall forward the same together CFS etc. PRIME (Entry No.) of the IIDE, Registration Date, Transit Shed – off-dock The manual discharge shall trigger the electronic transmission of the PRIME CAO 2-2016 with the BCOR to IED for signature of the COO III and release instruction to the respective terminal facility operator/off-dock CFW for the release of the goods to the proper party COO V. 37 38 39 DETERMINATION OF THE RULES ON DE MINIMIS RULES ON DE MINIMIS DE MINIMIS VALUE 1. Any imported goods which exceeds the de minimis value shall be dutiable and No duties and taxes shall be collected on goods with subject to tax for the full dutiable amount; 6. No D&T shall be collected on the importation of 2. Covers all importations for consumption entered through various modes such as an FOB or FCA value of Ten Thousand Pesos postal, passenger baggage, consol shipments, express consignments and on-board books with de minimis regardless of the quantity. If courier by sea or air; exceeding de minimis value and in commercial GEN Z (P10,000.00) or below. The Secretary of Finance shall adjust the de minimis value as provided herein, every three (3) years after CMTA effectivity 3. GEN Z Wines, spirits and tobacco by air or sea or bought from an establishment other than DFP, shall be subject to excise tax regardless of value. 1. 200 cigarettes or 50 cigars and 2 liters of wine or 1 liter of spirits brought in by passengers shall not be subject to duty and tax, provided they fall within the de minimis value. GEN Z quantity secure TEC otherwise, any quantity in excess of the allowable limits shall be subject to D&T; The value herein stated shall be adjusted to its present 7. Shipments covered by 1 MBL or MAWB but with PRIME value using the CPI, as published by the PSA. 4. 5. PRIME Allowable limits carried by a passenger bought at DFP, and within the de minimis value shall be exempted from D&T. Goods in excess of the allowable limits shall be subject to excise tax, whether they fall under the de minimis value or not; Shipments through air express, shall continue to be subject to mandatory x-ray PRIME several house BL or AWB with single or multiple invoices with the same consignee and shipper is considered as a single consignment and subject to scanning. District Collector shall evaluate the risks and recommend to the Commissioner, any adjustments on the examination parameters; duties and taxes should the total value exceed the de 40 41 minimis value. 42 TREATMENT OF VARIOUS SITUATIONS FOR GENERAL RELEASE RULES COMMON RELEASE POSTAL CONSIGNMENTS AND AIR EXPRESS CONSIGNMENTS PROCEDURES 1. Such importations shall, as far as practicable, 1. 1 sender, 1 recipient, 1 parcel or package- Assess the be subject to a non-intrusive examination (e.g. GENERAL RULE: Accept the de minimis value declared by sender, passenger, recipient or importer. Exception and procedure: If customs has importation based on total value of the contents regardless x-ray or any other equivalent device) on a GEN Z GEN Z GEN Z reason to doubt declared value following procedures shall be observed: of number of invoices random basis based on existing selectivity 1. Customs officer should inform of the basis of his doubt and seek 2. 1 sender, 1 recipient, several parcels arriving on the same scheme used by BOC. further explanation; date- require invoice or proof of payment- if only 1 invoice 2. If customs officer satisfied with explanation, he would accept value. If or proof, assess based on the total value of invoice- if internationallyPRIME 2. The customs examiner, may, based on accepted customs administration risk management principles, PRIME not, he will ask to submit evidence or proof of the value declared; 3. If proof presented acceptable, accepts value if not rejects value stating reasons in writing 4. If no proof presented, shall assess based on existing rules and regulations. PRIME separate invoices regardless of dates for each parcel, assess parcels individually 3. 1 sender, multiple recipients, single parcel- Treat parcel as single importation regardless of number of recipients. physically inspect the imported goods. Assessment based on total value of contents of parcel 43 44 45 TREATMENT OF VARIOUS SITUATIONS FOR TREATMENT OF VARIOUS TREATMENT OF VARIOUS SITUATIONS FOR POSTAL CONSIGNMENTS AND AIR EXPRESS SITUATIONS FOR PASSENGER CONSOLIDATED SHIPMENT TRANSPORTED CONSIGNMENTS THROUGH SEA BAGGAGE 1. 1 sender, 1 consignee, one container, 1 MBL, several HBLs, 1 invoice- assess 4. 1 sender, multiple recipients, multiple parcels- 1. Accompanied baggage only- If Filipino, assess the value of based on invoice value accompanied baggage subject to duty and tax exemption privileges as Require presentation of invoice- if only 1 invoice 2. 1 sender, 1 consignee, several containers, 1 MBL, several HBLs, 1 invoice- GEN Z GEN Z GEN Z returning resident (stayed abroad for at least 6 months) or those who Assess based on invoice value presented, assess based on total invoice value- if have resided abroad and are returning- if foreigner, assess whether subject to de minimis rule 3. 1 sender, 1 consignee, 1 container, several MBLs, several HBLs, 1 invoice- separate invoices presented, assess parcels 2. Unaccompanied baggage only, i.e. off-loaded- treated in the same assess based on invoice value 4. 1 sender, 1 consignee, several containers, several MBLs, several HBLs, 1 individually manner as 1 above PRIME 5. several senders, 1 recipient, several parcels arriving on the same date- assess value of each PRIME 3. Combination of accompanied and unaccompanied- Treated in the same manner as 1 above 4. Group check in baggage - assess separately on the value of baggage PRIME invoice- Assess based on invoice value 5. 1 sender, 1 consignee, 1 container, 1 MBL, several HBLs, several invoices- assess based on total value of invoices as this is considered as splitting of B/Ls to circumvent de minimis rule parcel per individual owner 6. several senders, 1 consignee, 1 container, 1 MBL, several HBLs, several invoices- assess separately based on value of each invoice 46 47 48 TREATMENT OF VARIOUS SITUATIONS FOR EXCLUSIONS FROM IMMEDIATE RELEASE CONSOLIDATED SHIPMENT TRANSPORTED THROUGH AIR AS DE MINIMIS IMPORTATIONS 1. Importations declared as “without commercial value” or “of no commercial value” or with specific amount but qualified by the phrase “for customs 1. 1 supplier, 1 consignee, 1 package, 1 AWB 1 invoice- assess purposes” or analogous phrases. CLEARANCE PROCEDURES FOR THE based on invoice value 1. sender, importer, consignee, freight forwarder or air express operator IMPORTATIONS UNDER THE BRUNEI GEN Z 2. 1 supplier, 1 consignee, several packages, 1 MAWB, several HAWBs, 1 invoice- assess based on invoice value 3. 1 supplier, 1 consignee, 1 package, 1 MAWB, several HBLs, GEN Z must declare the specific value of the goods and supported by available invoice, receipt or equivalent document, if any, except for correspondence and documents. 2. Tobacco and liquor products carried by passengers in excess of the allowable GEN Z DARUSSALAM, INDONESIA, MALAYSIA, PHILIPPINE EAST-ASIAN GROWTH AREA (BIMP-EAGA) P-EAGA refers to the entire island PRIME PRIME PRIME several invoices- assess based on total value of all invoices. limits but within the de minimis value; Splitting of to circumvent de minimis rule 3. Goods subject to requirements or conditions imposed by the concerned of Mindanao and Palawan. regulatory agency, unless for personal use and within the limits allowed by 4. several suppliers, 1 consignee, 1 package, 1 AWB, several regulations. invoices- assess shipments separately based on value of each 4. Prohibited and restricted importations. invoice 5. Importations to be entered conditionally-free, for warehousing, for transit 49 50 51 and/or admission to free zone. GENERAL PROVISIONS GENERAL PROVISIONS REGISTRATION PROCEDURES 1. All small and micro entrepreneurs are required to register and provide 1. District Collector approves BOC registration of 1. P-EAGA Ports and Subports– Ports of Zamboanga, Davao, Cagayan de e-mail and contact numbers. Oro, Surigao and the Sub-port of Puerto Princesa, including Brookes micro and small enterprises. Application filed with 2. Documents to support registration: Point and Baliluyan and other ports that may be designated. the sub-port it shall be forwarded to District a. DTI registration for single/sole proprietorship; value. GEN Z 2. Processing for all imports at P-EAGA from BIM-EAGA shall be done manually through the informal entry declaration form, regardless of 3. CPRS is mandatory for all micro and small enterprises exporting to GEN Z b. Barangay Micro Business Enterprise (BMBE) Certification; c. BIR Registration Number; GEN Z Collector for approval. 2. Inspection of the business address of the applicant- enterprise shall be conducted by the CIIS of the Port. d. LGU Business Permit; EAGA. PRIME 4. Micro enterprise is a government registered firm with minimum capitalization of P3.0 M and below. PRIME e. At least 1 year government issued ID or passport; f. In case of cooperative, CA from CDA; g. If applicable, License to Import from concerned government agency PRIME 3. BOC Registration shall be valid for 3 years and application for renewal shall be filed 30 days before expiration. If renewal filed late, shall be considered a 5. Small enterprise is a government registered firm with minimum capitalization of P3.0 M to P15.0 M. (Maximum may be the proper (BPI, BAI, SRA, FDA) new application. terms. 52 h. Philexport accreditation is not required. 53 54 MANUAL IMPORT EXPORT PROCEDURES CLEARANCE PROCEDURES 1. Files Informal Import Entry for the computation of D&T. Provisional Goods Declaration may also be allowed; 1.Export Declaration shall be lodged 2. EPU verifies completeness and accuracy of the documentary requirements electronically but manual processing BULK AND BREAK BULK CARGO GEN Z GEN Z GEN Z (same as for formal entry); 3. EPU assigns Entry Number and transmits documents to Chief, Assessment is allowed if electronic lodgment is Division for assignment to COO III; not possible. CLEARANCE ENCHANCEMENT 4. COO III conducts examination of cargo and forwards findings and PROGRAM - AO 243, AS PRIME PRIME PRIME documents to COO V. If no COO V forwards to Chief, Assessment Division; 5. COO V forwards Informal Entry and documents to cashier for payment of 2.Documentary requirements is the D&T; same for ordinary exports. AMENDED BY AO 243-A 6. Cashier issues BOC OR; 7. Shipment is released upon presentation of OR to concerned customs officer. 55 56 57 COMMITTEE FOR ACCREDITATION OF IMPLEMENTING PROCEDURES Products covered: Liquids, chemicals, petroleum products and CARGO SURVEYING COMPANIES (CACSC) all other cargo shipped in bulk/break-bulk the D&T of which Composition 1. Foreign exporter must advise the ACSC selected by the importer of the are normally determined by weight (e.g. wood, steel, coal, Representatives from OP and DOF; DepCom as authorized by Comm; and availability of the cargo at least 3 days prior to the required date of grains, etc. 2 authorized representative from duly recognized industry association survey. Bulk cargo – refers to cargo in a mass of one commodity not GEN Z packaged, bundled, bottled or otherwise packed; those cargoes (dry or liquid) which are loaded (shovelled, scooped, forked, mechanically conveyed or pumped) in volume directly into a vessel’s Functions: GEN Z Shall have function of overseeing the DepCom authorized by the Comm to: grant, approve, defer or deny application for accreditation of CSC; recommend suspension or revocation of accreditation and to consult with GEN Z 2. ACSC must arrange to survey cargo within 3 days of receipt of request for survey. Survey must be completed and seal the holds prior to vessel sailing and issue the Load Port Survey (LPS) prior to arrival of the shipment in the Phils. hold or cargo that is unbound as loaded, without count in a loose the Port Transparency Alliance pursuant to LOI No. 5 dated 12 March 2008 unpackaged form PRIME Break-bulk cargo – refers to a non-containerized general cargo stored in boxes, bales, pallet or other individual units to be loaded or discharged from vessels. Described in terms of quantity and weight of Pres to DOF and BOC PRIME Period to approve application: 15 days Validity of accreditation: 3 years PRIME - LPS must be sent electronically and received by MISTG at least 12 hours before arrival of vessel and shall be transmitted to MISTG and CACSC.