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(NAR) VOL. 12 NO. 2 / JANUARY - MARCH 2001

[ BOC CUSTOMS ADMINISTRATIVE ORDER NO. 2-2001, May 21, 2001 ]

RATES OF CUSTOMS FEES AND CHARGES



Pursuant to Section 608 and Sections 3301 to 3304, Tariff and Customs Code of the Philippines, in relation to Section 36, Administrative Code of 1987 and Executive Orders Nos. 197 and 218, both series of year 2000 as implemented by DOF and DBM Joint Circular No. 2000-2 dated April 3, 2000, the rates of Customs fees and charges in all ports of the Philippines shall be as follows:

1. Import Processing Fees

For shipments processed under Formal/Informal Entries 

Dutiable Value of Shipment
New Rates (per entry)
Up to P250.000
P250
Over P250,000 to P500,000
P500
Over P500,000 to 750,000
P750
Over P 750,000
P1.000

2. Refund Processing Fees/Docket Fees

On ordinary claims for refund of tax and duty payments, including cash bonds; and for each formal protest/appeal from the decision of the District CollectorA/Valuation & Classification Review Committee (VCRC)

Amount of Claim/Protested Amount
    
Processing Fees/Docket Fees

Up to P50,000
P 500
Over P 50,000 to P100,000
P 600
Over P100,000 to P200,000
P 700
Over P200,000 to P300,000
P 800
Over P300,000 to P400,000
P 900
Over P400,000 to P500,000
P1,000
Over P500,000 to P750,000
P1,500
Over P750,000 to P1.000,000
P2,000
Over P1,000,000
P3,000

3. Administrative Fees

3.1 Issuance of Certificates

3.1.1 Certificate of Payment
P100
3.1.2 Tax Credit Certificate
P100
3.1.3 Certificate of Clearance from outstanding account, Tax Credit, Tax Debit, and related matters
P100
3.1.4 Other certificates not herein specified, if such are issued in the course of routine administration and do not subserve any special pecuniary interest of the party concerned therein

P100
3.2 Issuance of Permits

3.2.1 To render overtime services for processing/releasing imported goods
P400
3.2.2 To take cigars aboard ship, per thousand cigars (secured by/given to persons, other than the passengers)
P100
3.2.3 To take cigarettes aboard ship, per thousand cigarettes, (secured by/given to persons other than the passengers)
P100
3.2.4 Transshipment of cigar and/or cigarettes from one foreign vessel to another
Peso equivalent of two US dollars ($2) per carton of fifty reams
3.3 Registration Fees

3.3.1 To participate in public auction sale, per auction
P2,000
3.3.2 For importers to transact business with the Bureau
P1,000
3.3.3 For renewal, updates of the registration of importers per year

P500
3.4 Accreditation Fees

3.4.1 To practice Customs Brokerage per port of entry
- individual broker
P500
- brokerage firms

P1,000
3.4.2 To renew brokerage accreditation, per year

- individual
P300
- brokerage firms

P500
3.4.3 For Commercial banks and surety companies to transact business with the Bureau, per quarter

P100
3.5 Circularization

3.5.1 Per circular originating from or requested by any private individuals. corporations or entities

P1,000
3.6 Documentary Customs Stamps

3.6.1 For each entry for immediate transportation in bond
P100
3.6.2 For each bond accepted or renewed
P200
3.6.3 For each approval of application in respect to transaction covered by general bond
P200
3.6.4 For each amendment allowed to a Foreign Inward Manifest
P100
3.6.5 For every formal protest filed before the Collector of Customs
P200
3.6.6 For each appeal in protest and seizure cases
P200

The Bureau is hereby authorized to increase the cost of all Accountable Prenumbered Customs Forms based on the cost of printing plus 25% mark-up to cover handling and security cost at the Bureau to take effect fifteen (15) days after publication in a Customs Memorandum Order.

Repealing Clause

All orders, rules and regulations inconsistent herewith are repealed or modified accordingly.

Effectivity Clause

This Order shall take effect fifteen (15) days after approval and publication in a newspaper of general circulation.

Adopted: 21 May 200

(SGD.) TITUS B. VILLANUEVA
Commissioner

Approved:

(sgd.) ALBERTO G. ROMULO
Secretary of Finance
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