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[ BOC MEMORANDUM, June 13, 1997 ]




To secure the collection of duties and taxes and at the same time facilitate the clearance of shipments discharge at the Port of Limay.



This order shall apply only to shipments arriving in Limay, Bataan other than those consigned to Petron Corporation is covered by another memorandum.


General Provisions

3.1       The filing and processing of entries for shipments arriving at the Fort of Limay, Bataan shall be made at the Port of Manila.

3.2       Payment of duties and taxes for the shipment shall be as prescribed in CAO 2-95.

3.3       As with all entries filed with the Port of Manila, processing shall be done thru the Automated Customs Operating System or ACOS.

3.4       Prior to arrival, notice shall be given the District Collector, POM, of the coming of the carrying vessel.

3.5       Upon arrival of the vessel, the shipping agent shall forward the diskette containing the Inward Foreign Manifest to the Data Monitoring Unit (DMU) at the Port of Manila.

3.6       The value of the shipment shall be based on the regulations for CRF covered shipments.

3.7       IEIRD for shipments discharged at Limay shall be preliquidated at the Port of Manila.

3.8       If the shipment is tax and/or duty exempt or authorized to be released under bond, the corresponding authority from the DOF shall be required and the corresponding Customs regulations governing the same shall be followed.


Operating Procedures

4.1       Arrival of Shipment —

4.1.1  Importer/Customs Broker presents the IEIRD to the Authorized Agent Bank of the BOC for payment of the total duties, taxes and other charges declared in the IEIRD, less the advance customs duties earlier deposited.

4.1.2  Importer/Customs Broker presents the AAB machine validated IEIRD and the supporting documents to the Entry Encoding Center CTC at the South Harbor.

If processing is via the Direct Trader’s (DTI) scheme and selected green, the entry is forwarded to the Collection Division, otherwise entry is forwarded to EPU-FED (Entry Processing Unit-Formal Entry Division) pursuant to existing regulations covering the Selectivity System.

No shipment shall be released under the green scheme if the payment is paid under tentative liquidation or under protest.

4.1.3  In the event that additional assessment is found by the Customs Operations Officer III, Formal Entry Division returns the IEIRD to the Collection Division with a copy of PNB call slip for payment of additional duties, taxes and other charges.

4.1.4  Importer/Customs Broker pays the additional amount directly to PNB South Harbor with Manager’s/ Cashier’s Checks pursuant to CMO 23-95.

4.1.5  After having checked that complete assessment has been paid, Chief, Collection Division reflects the additional payment made, if any, stamps “FINAL LIQUIDATION” on working and Delivery copy of IEIRD and affixes signature.

4.1.6  Chief, Collection Division returns the Delivery copy of the IEIRD to importer as proof of final liquidation.



This order shall take effect immediately until amended and/or revoked.

All concerned shall be notified accordingly.

Adopted: 13 June 1997

Acting Commissioner
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