BUREAU OF CUSTOMS
Customs Memorandum Order No. 47-2009
One-Stop Shop in the Processing and Release of Importations of
Donated Relief Goods/Articles/Equipment for Calamity Declared
Areas and Victims of Disasters/Calamities
Adopted: 14 Oct. 2009
Date Filed: 18 March 2010
Pursuant to Section 608 of the Tariff and Customs Code of the Philippines, as amended, the following rules and regulations are hereby issued to implement Executive Order No. 831 dated October 1, 2009 creating a One-Stop Shop in the Bureau of Customs to expedite the processing and release of importations of donated relief goods/articles/equipment intended for calamity declared areas and victims of disasters/calamities under Section 105 of the TCCP, as amended, and the prevailing provisions of the General Appropriations Act.
These guidelines shall cover all importations of donated relief goods/articles/equipment intended for distribution to calamity-declared areas and victims of disasters/calamities.
II. DEFINITION OF TERMS –
For purpose of this Memorandum Order, the following terms shall have the following meaning:
1. Relief - is the provision of interventions to alleviate, ease and/or mitigate a distressed and/or critical situation affecting persons, families, groups or communities.
2. Donated Goods/ Articles – shall cover food and non-food items responsive to any situation affecting disadvantaged or distressed individuals and families in order to meet their basic needs
3. Duly Registered Relief Organization – any relief organization, not operated for profit, duly registered or accredited with the DSWD.
4. “One-Stop Shop” as used in this Guidelines shall consists of authorized representatives from the BOC, DSWD,DOE,DOH,DA,DND and other government agencies concerned.
III. CREATION OF A “ONE-STOP SHOP”
1. A One –Stop Shop is hereby established in all collection districts of the Bureau of Customs to be headed by the DOF and composed of representatives from other government agencies concerned in the processing and documentation of donated relief goods/articles/equipment to effect their immediate release from customs custody under EO 831, PMO 36 and Section 105 of the TCCP, as amended.
2. The One-Stop Shop shall be available twenty-four hours (24), seven (7) days a week for the processing and immediate release of the foreign donated articles from the BOC.
3. The Secretary of Finance shall resolve any conflict/issue arising from the implementation of Executive Order No. 831 and this CMO, which shall be final and executory.
IV. INITIAL REQUIREMENTS FOR THE CONDITIONAL RELEASE OF FOREIGN DONATIONS
The following requirements shall be submitted to the One-Stop Shop for the conditional release of donated foreign relief goods/articles/equipments falling under this Order:
a. Letter of Intent to Donate the Goods;
b. Bill of Lading/Airway Bill;
c. Packing List and/or Commercial Invoice;
d. Other documents as maybe required by the One-Stop Shop
V. OPERATIONAL PROVISIONS
1. Prior to arrival of the shipment, the donor/intended donee or its duly authorized representative shall inform the BOC of the incoming donation.
2. All importations of donated relief goods/articles/equipment for distribution to calamity declared areas and victims of calamities and/or disasters shall be for the account of the DSWD or any DSWD registered relief organization.
3. The letter of intent to donate the goods and the shipping and/or commercial documents such as bill of lading/ airwaybill,packing list and invoice shall be submitted to the OSS for evaluation.
4. In case of discrepancy in the name of the consignee appearing in the importation documents or where the intent to donate the goods to calamity-declared areas and victims of disasters/calamities is satisfactorily shown by sufficient documents, the OSS shall cause the correction upon submission by the original consignee of a notarized waiver and deed of undertaking. Amendments to the Inward Foreign Manifest covering shipments falling under this Order shall likewise be filed with the OSS. For this purpose, a representative from the Office of the Deputy Collector for Operations must also be assigned to the OSS.
5. Upon favorable endorsement of the DSWD (food and clothing); DOH, BFAD (medicines and other pharmaceutical products); DA (agricultural products in its natural state) and DND (rehabilitation equipment), the OSS shall process and issue the necessary endorsement/clearance for the conditional release of the imported donated relief articles.
6. Within 24 hours from filing of the Entry, the BOC shall release the donated goods/articles/equipment to the DSWD subject to compliance with existing laws, rules and regulations.
7. Receipt of importations consigned to any DSWD registered relief organization shall be jointly acknowledged by DSWD and the relief organization with the commitment or undertaking that they shall submit the other required documents to the BOC within fifteen (15) days from release of the shipment from customs custody.
8. Prohibited importations shall ipso facto be forfeited in favor of the government. Articles qualified for donation shall be immediately turned over to DSWD.
9. Donations of imported used clothing shall be consigned only to DSWD. Used clothing found in shipments represented/declared as relief goods and consigned to entities other than the DSWD shall be ipso facto forfeited pursuant to RA 4653 and the same shall be immediately turned-over to the DSWD.
VI. POST RELEASE REQUIREMENTS
1. The DSWD shall provide the One-Stop-Shop with the corresponding distribution reports within 30 days from distribution of the relief goods/articles/equipment covered by PMO 36.
2. DOF Indorsement/Clearance for availment of the deferred payment scheme of duties and taxes or taxes only shall be submitted to the BOC within fifteen (15) days from release of the shipment.
VII. MISCELLANEOUS PROVISIONS
Donations of relief goods, other than used clothing, whose Order of Forfeiture or Abandonment has become final and executory shall be turned over to the DSWD without the requisite Deed of Donation as an exception to CMO 24-2005.
VIII. PERIOD OF IMPLEMENTATION
The provisions of this Customs Memorandum Order shall only be implemented for the duration of the current emergency disaster situation.
This Order shall take effect immediately.
SGD.) NAPOLEON L. MORALES
BUREAU OF CUSTOMS
Customs Memorandum Order No. 3-2010
Creation of the Certificate of Payment Encoding
and Verification Unit (CPEVU)
Adopted: 08 Jan. 2010
Date Filed: 18 March 2010
Pursuant to Section 608 of the Tariff and Customs Code of the Philippines, as amended, (TCCP), the following rules are hereby prescribed:
1. To effectively implement Section 5.2 of Customs Administrative Order (CAO) No. 08-2007 on the proper description of imported motor vehicles for customs valuation purposes;
2. To facilitate the processing and issuance of the (a) Certificate of Payment for all imported motor vehicles and (b) Certificate of Clearance for imported parts and components of motor vehicles;
3. To ensure that only legally imported or auctioned off motor vehicles are registered with the Land Transportation Office (LTO);
4. To enhance the collection of government revenue from subject importations.
This Order shall cover the following:
1. Commercial importation of brand new motor vehicles imported under the Motor Vehicle Development Program (MVDP) or Non-MVDP required to be registered pursuant to RA 4136, as amended (The Land Transportation Code) under the following Tariff Heading Numbers 8701.20, 8702, 8703, 8704, 8705, and 8711 of the Asean Harmonized Tariff Nomenclature (AHTN);
2. Imported brand new personally-owned motor vehicles;
3. Authorized importation of used motor vehicles;
4. Local purchase of imported tax-free motor vehicles by non tax-exempt entity;
5. Imported motor vehicles auctioned off by the Bureau of Customs;
6. Imported motor vehicles subject of a Memorandum Receipt to a recipient government agency or officer;
7. Motor vehicles imported under the customs bonded warehousing program;
8. Rebuilt trucks and buses pursuant to CMO 15-2007 in relation to DAO No. 8 series of 2003 issued by the Department of Trade;
9. Motor vehicles without payment of duties and taxes or with defective Certificate of Payment being processed under the concept of “Buyer in Good Faith” pursuant to Section 2532 of the TCCP as implemented by CMO 23-2007;
10. Imported brand new and used motor vehicle components and parts pursuant to the unnumbered Memorandum dated February 18, 2008;
11. Government importations of vehicles subject to LTO rules and regulations.
III. ADMINISTRATIVE PROVISIONS:
1. There is hereby created a CPEVU directly under the Office of the Commissioner of Customs to be headed by a Chief Operations Officer or equivalent rank.
2. The CPEVU shall be supported by a technical working group to be designated for the purpose.
3. The CPEVU shall perform the following functions:
3.1 Encode, where appropriate, Certificate of Payment data in the Electronic Certificate of Payment and Clearance System (E-CPCS) for electronic transmittal of CP’s to the LTO through the Electronic Certificate of Payment/ Clearance Unit.
3.2 Conduct a random review of the correctness of the declaration with respect to Tariff Classification, customs value (acceptability in relation to historical value information file), and other matters pertaining to the proper assessment of duties and taxes and other charges of imports covered by this Order;
3.3 Endorse to the Port of Entry concerned for disposition any issue identified or established upon review of the CP application.
3.4 Absorb and assimilate the functions of the Certificate of Payment Verification Office (CPVO) created under CMO 23-2007 on “Buyer in Good Faith” policy implementing Section 2532 of the TCCP, as amended; as well as the clearance function pertaining to (a) importation of replacement parts for truck and bus rebuilding pursuant to CMO 15-2007, in relation to Customs Special Order 3-2007; and (b) importation of motor vehicle components and parts under an unnumbered Memorandum of the Commissioner of Customs dated February 18, 2008.
4. The CPEVU shall be provided with sufficient access to the E-CPCS necessary to effectively carry out its mandate under this Order.
5. The MISTG in coordination with the CPEVU shall endeavor to automate the processing, issuance, and transmittal of Clearance Certificates for Chassis or Engine declared as replacement parts, to be incorporated in the E-CPCS system.
IV. OPERATIONAL GUIDELINES:
1. All requests for CP issuance shall be directed to the CPEVU either electronically (when enabled e.g., MVDP imports) or in person or through telefax at 527 84 10 using the CP application template attached hereto as Annex “A”* of this Order.
2. The processing of the certificates of clearance or payment shall be centralized at the CPEVU and the CP data shall be encoded in the e-CPC system for electronic transmittal to the LTO through the e-CPCU for the purpose of the full implementation of the e-CP procedure between BOC and LTO amending CMO 7-2009.
3. If upon verification prior to encoding, the CPEVU has identified an issue pertaining to the proper assessment of the importation subject of CP application, the processing of the CP shall be deferred until the matter is resolved by the Port concerned. The processing of the CP or any further action on the CP application shall be continued depending on the instruction received by the CEPVU from the Port concerned in line with CMO 37-2001.
V. All personnel and equipment of the affected offices, especially CPVO, shall be absorbed and be an integral part of the newly created CPEVU.
VI. REPEALING CLAUSE:
All Memoranda, Circulars, or parts thereof inconsistent with this Order are hereby deemed repealed and/or modified accordingly.
This Order takes effect immediately and shall last until revoked.
(SGD.) NAPOLEON L. MORALES