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(NAR) VOL. 20 NO.3 / JULY - SEPTEMBER 2009

[ BOC CUSTOMS MEMORANDUM ORDER NO. 27-2009, July 24, 2009 ]

PROCEDURES FOR THE IMPLEMENTATION OF E2M CUSTOMS SYSTEM-PHASE 3: IMPORT ASSESSMENT SYSTEM (IAS) IN ALL CUSTOMS PORTS NATIONWIDE



1. Objectives

1.1 To implement the Electronic to Mobile (e2m) Customs System - Phase 3: IAS in all Customs Ports nationwide

1.2 To provide detailed instructions to declarants, brokers, importers, warehouse operators, shipping lines, forwarders, transit storage facilities, authorized agent banks (AABs), accredited Value-Added Service Providers (VASPs), government agencies issuing licenses and clearances, the concerned Department of Finance (DOF) offices issuing Tax Exemptions and Tax Debit Memos and personnel of the Bureau of Customs (BOC) on the customs clearance processes to be observed under IAS of e2m Customs System

1.3 To effect smooth transition from the current procedures under the Automated Customs Operation System (ACOS) to the intended customs procedures under the e2m Customs System

2. Scope - The following components of e2m Customs System shall be implemented:

2.1 Client Profile Registration System (CPRS)

2.2 Electronic Manifest System (EMS), a separate CMO shall be issued

2.3 Formal Entry System (FES)

2.4 Warehousing Entry System (WES)

2.5 Payment Abstract Secure System version 5.0 ( PASS5)

2.6 Other Settlement Modes (OSM) consisting of Tax Exemptions, Import Entry Declaration (IED) for Advance Duties, Tax Debit Memos (TDM), Deferred Payment of Government Account (DPGA)

2.7 On-Line Release Systems (OLRS)

2.8 License and Clearance System (LCS) for government agencies that are already connected to the National Single Window (NSW)

3. General Provisions

3.1 Lodgment of Import Declarations under the e2m Customs System

3.1.1 Only Customs brokers and importers registered with CPRS pursuant to CMO 39-2008 shall be allowed to submit import declarations in e2m Customs system.

3.1.2 e2m Customs import declarations must be electronically lodged through the accredited VASP

3.1.3 For the proper accomplishment of the import declaration, shown in Item 4.1 are the new information or data required under e2m Customs System.

3.2 Licenses, Clearances and Permits

3.2.1 The Central Valuation Classification Review & Ruling Committee (CVCRRC) created under CMO No. 7-2006 shall identify the Asean Harmonized Tariff Nomenclature (AHTN) Codes that will require a license or permit, in consultation with the concerned other Government Agencies (OGAs). The CVCRRC shall review the e2m Customs Required License Reference Table (LRT) and endorse the list of additional commodity codes requiring a license or permit to be uploaded by the Management Information System and Technology Group (MISTG).

3.2.2 In the e2m Customs System, the Importers/Customs Brokers are required to secure licenses or permits for the covered commodities before the electronic lodgment of import declarations; otherwise the system will reject the lodgment of the import declaration.

3.2.3 In the case of ATRIG, where the commodity code for which the ATRIG is to be issued is not in the e2m Customs LRT, an appropriate communication from the concerned BIR office and duly endorsed by the Office of the Commissioner shall be sufficient for MISTG to provisionally upload the recommended AHTN code into the LRT, for later review by the CVCRRC in consultation with the said agency.

3.2.4 Separate Customs regulations may be issued to cover the particular procedure to be followed by the importer in acquiring the electronic license or permit in each of the e2m Customs-ready issuing agency.

3.2.5 License and clearance issued by government agencies that are not yet connected to the NSW or not yet e2m Customs-ready.

3.2.5.1 All licenses and clearances shall be processed in the current procedure of tagging the import declaration into the SELECTED channel to enable the verification of the license or clearance by the BOC examiner.

3.2.5.2 The importer or his authorized broker and OGA shall use the AHTN Code listed in LRT.

4. Operational Provisions

4.1 New information or data in the e2m Customs SAD

GENERAL SEGMENT  

28

Bank Code

“998”

28

Branch

“NA” - if head office

28

Bank Ref. No.

The AAB Reference Number that was assigned to the debit account by the importer’s bank of choice shall be indicated in this field. The Bank Reference Number consists of 17 characters with the format of NNNNNNNNN-NNNNNNN where N stands for a numeric digit.

    Previously, this field contained the Document Serial Number of the BOC-issued IEIRD form.
ITEM SEGMENT  
37 PROCEDURE Additional Code Government importations availing of the Deferred Payment scheme shall indicate the code “DPG” in the Additional Code portion of this box.
     
  PROCEDURE Additional code Additional Codes as attached “Annex A”[*]
ATTACHED DOCUMENT TAB (per item)  
  License Code Refers to the AHTN Code of the commodity that requires a license/permit.
  BOC License Number Refers to the License Number generated by e2m Customs system when the license/permit was submitted by the issuing government agency to the e2m Customs License Clearance System.
    The BOC License Number shall be given to the importer by the license-issuing agency.
    Important : Th e BOC License Number is different from the Issuing Agency
GENERAL SEGMENT  
    Reference Number
  Date of Issue Refers to the date of issuance of license/permit by the Issuing Agency.
CONTAINERS LIST  
31 Container Reference Refers to the container number(s) covered by the shipment. Container numbers stated in the declaration are checked against the corresponding Bill of Lading.
31 Description of Goods  
TERMS OF PAYMENT SEGMENT  
  Code Refers to the Codes used for Non-Cash Instruments:
56 for a Tax Exemption Certificate
57 for an IED (Advance Duty Payment)
58 for a Tax Debit Memo
  Account No. Refers to the Reference Number for:
- the TEC
- the IED
- the TDM

4.2 Entry Processing Unit (EPU) and Submission of Documents

4.2.1 For Yellow and Red Lane Shipments - The Importer/Customs Broker shall submit all copies of the IEIRD together with the required supporting documents to EPU on the date of electronic lodgment with e2m Customs System. If lodgment was accepted by the System on a date/time beyond BOC regular office hours, the IEIRD and supporting documents shall be submitted before noon of the next BOC regular working day. The Importer/Customs Broker shall indicate the computer-generated Customs Reference Number on the “Entry No.” field found on the upper right side portion of Box No. 4 of the IEIRD thereof. The EPU shall stamp “Received” on the original working copy of the IEIRD, indicating the date and time of receipt, and then sign the same as evidence of receipt. The EPU shall validate the Customs Reference Number indicated in the IEIRD against the e2m Customs System. EPU shall then forward the submitted IEIRD and its supporting documents to the Division/Section concerned following the prescribed procedures.

4.2.2 For Super Green Lane Shipment, the Importer/Customs broker shall submit a copy of the SAD printed from the VASP system ( VASP-SAD) with all the required documents to the EPU on Tuesday or the second working day of the succeeding week. The EPU shall stamp “Received” on the copy of the VASP-SAD, indicating the date and time of receipt, and then sign the same as evidence of receipt. The EPU shall validate the Customs Reference Number indicated in the VASP-SAD against the e2m Customs System. EPU shall then forward the submitted VASP-SAD and its supporting documents to the Formal Entry Sections concerned or its equivalent units following the prescribed procedures.

4.2.3 For Green Lane shipments, the Importer/Customs Broker shall submit all copies of the IEIRD together with the required supporting documents to EPU on the date of electronic lodgment. If lodgment was accepted by the System on a date or time beyond BOC regular office hours, the IEIRD and supporting documents shall be submitted before noon of the next BOC regular working day. The Importer/Customs Broker shall indicate the computer-generated Customs Reference Number on the “Entry No.” field found on the upper right side portion of Box No. 4 of the IEIRD thereof. The EPU shall stamp “Received” on the original working copy of the IEIRD, indicating the date and time of receipt, and then sign the same as evidence of receipt. The EPU shall validate the Customs Reference Number indicated in the IEIRD against the e2m Customs System. EPU shall then forward the submitted IEIRD and its supporting documents to the Formal Entry Sections concerned or equivalent units following the prescribed procedures.

4.3 Assessment - Assessment shall follow the existing procedures for amendment (Register), Re-route and Assess.

4.4 Payment -

4.4.1 To ensure that an e2m Customs declaration is accepted and assessed successfully, all OSM payments claimed in the declaration should be existing in the e2m Customs database before the declaration making the reference is lodged. This is the responsibility of the importer and his designated broker.

4.4.2 Payment for duties, taxes and other charges must comply with CAO 10-2008 and CMO 6-2009.

4.4.3 Utilization of a Tax Exemption Certificate shall follow the procedure below.

4.4.4 Utilization of a Tax Credit Certificate through a Tax Debit Memo (TDM) for payment shall follow the procedure below.

4.4.5 Utilization of TDM previously used for payment and with remaining balance shall follow the procedure below.

4.4.6 In case of opening of letter of credit with AAB, advance payment of duties shall be submitted to e2m Customs through the accredited VASPs through the filing of IED in the form of a SAD.

4.4.6.1 The net duty payable must be paid within the IED validity period which is seven (7) days reckoned from the date the payment instruction is generated by the system.

4.4.6.2 New IEDs intended to pay for shipments arriving at the implementation Port shall be lodged with e2m Customs on or after the Date of Implementation (DOI).

4.4.6.3 IEDs with existing balances shall be treated as described below.

4.4.7 Processing of Deferred Payment for Government Agencies shall follow the provisions for government importations provided below.

4.4.5 Post-Entry Modification shall follow the current procedure until a revised procedure is implemented.

4.6 Utilization of Tax Exemption Certificate (TEC)

4.6.1 TEC to be issued on or after DOI

4.6.1.1 Importers with shipments arriving at the implementation Port on or after DOI and intending to use a TEC to e ffect the release of the shipments shall apply for the exemption at any of the following DOF Revenue Department offices: Mabuhay Lane, Internal Revenue Division and the Customs and Tariff Division.

4.6.1.2 The BIR, in the course of issuing an ATRIG, also prescribes exemption from excise tax or Value-Added Tax ( VAT). The BIR shall encode the exemption details of the ATRIG into e2m Customs TEC, in addition to encoding the details of the ATRIG in the e2m Customs LCS.

4.6.1.3 Aside from the currently required supporting documents (Bill of Lading, Invoice, etc.), importer shall also present to the DOF or BIR, as the case may be, a printout of the declaration printed out from his VASP submission (but not yet submitted to e2m Customs) to serve as a guide for the proper classification of the commodities being applied for exemption.

4.6.1.4 After the existing approval process (including the signing by the DOF designated signatory of the agency-issued TEC, details of TEC shall be encoded into the e2m Customs Tax Exemption system. The electronic TEC shall be assigned a unique reference number by e2m Customs System.

4.6.1.5 This e2m Customs-assigned reference number is to be entered in the Terms of Payment Page of the declaration by the importer as provided in 4.1 hereof.

4.6.1.6 A copy of the e2m Customs TEC (Sample printout is in Annex B) and attached to the agency-issued TEC for release to the importer. The agency-issued hard-copy of the TEC shall be forwarded by official messenger to the Tax Exempt Division (TED) of the BOC.

4.6.1.7 The e2m Customs TEC and the agency-issued TEC are prepared only for DOF and the importer’s reference. The electronic TEC is the valid authorization for the tax exemption.

4.6.1.8 The Tax Exemption-issuing offices of the DOF may query the e2m Customs Tax Exemption System to get the status of the TECs that they have issued.

4.6.2 TECs issued prior to DOI

4.6.2.1 Importers holding unused TECs issued prior to DOI shall bring their TECs to the original issuing office of the DOF Revenue Group or the BIR.

4.6.2.2 After verification against the agency files and completion of the approval process, the unused TEC shall be encoded into the e2m Customs Tax Exemption System. The system shall assign a unique number to the TEC.

4.6.2.3 A copy of the e2m Customs TEC is printed and attached to the agency-issued TEC for release to the importer. There is no need for DOF to forward the print-out of the electronic TEC to the BOC TED as the latter office already has an electronic copy of the agency-issued TEC.

4.6.2.4 This e2m Customs-assigned reference number is to be entered in the Terms of Payment Page of the declaration by the importer.

4.6.3 The agency-issued TEC and the TEC printed from e2m Customs System shall be attached to the IEIRD.

4.6.3.1 Upon submission of the declaration to e2m Customs System through the VAS P, the TEC and the declaration are electronically matched. A TEC cited in the declaration must be existing in the e2m Customs database at the time the declaration is lodged. Otherwise, the declaration is rejected by e2m Customs System. The importer may re-lodge the entry after making sure that the TEC has been successfully submitted by the DOF Revenue Department or the BIR office issuing ATRIG- Tax Exemptions.

4.6.3.2 The TEC is verified by the BOC Examiner at the Assessment Division using the TEC module of e2m Customs System.

4.6.3.3 The BOC TED shall conduct a review and evaluation of the agency-issued TEC it receives in parallel with the e2m Customs clearance process that the declaration is subjected to.

4.6.3.4 At any time that the TED discovers a Tax Exemption that is inappropriate or fraudulent, it shall immediately inform the originating office of the exemption who shall then cancel the TEC. Cancellation will render the Tax Exemption invalid during the e2m Customs matching of the Exemption against the importer declaration.

4.7 Utilization of a Tax Credit Certificate (TCC)

4.7.1 TCC Jointly Issued by BOC and DOF One-Stop Shop Center (OSSC)

4.7.1.1 The importer shall present a copy of the VASP printout of his declaration with the complete calculation of duties and taxes as supporting documents to his application to the District Collector of the Port for utilization of the TCC. The importer’s declaration is on a pending status with the VASP and has not been submitted to e2m Customs.

4.7.1.2 The processing of the application for utilization shall be performed following existing procedures.

4.7.1.3 Upon approval of the importer’s application for TCC utilization, the Tax Debit Memo (TDM) covering the single shipment shall be generated using the e2m Customs TCC module.

4.7.1.4 The TDM shall be printed out for the importer’s reference of the TDM Number. The electronic TDM uploaded in the e2m Customs TDM System shall be considered the authentic and authoritative document that is valid to be used for OSM payment.

4.7.1.5 An electronic ledger for the TCC is created in the system and this ledger shall be automatically updated as the TCC is utilized as payment of the duties and taxes in the clearance process of the single shipment.

4.7.1.6 The importer or his representative shall cite the TDM number in the Terms of Payment ( TOP) page of the declaration that he wishes to pay with the TDM as provided in item 4.1 above.

4.7.1.7 When a TDM is used for the payment of duties and taxes, the electronic TDM is automatically tagged USED by the System and shall not be available for subsequent payment of declarations. The importer may apply for a refund of the unutilized portions of the TDM, with the appropriate office.

4.7.2 Solely-issued TCC by the DOF-OSSC (For BOI Companies)

4.7.2.1 The importer shall proceed to the implementation Port District Collector, presenting a copy of the VASP printout of his declaration with the complete calculation of his duties and taxes, among other supporting documents required for his application for utilization of the TCC. This declaration is on pending status with the VASP and has not been submitted to e2m Customs System.

4.7.2.2 The processing of the application for utilization shall be performed following existing procedures.

4.7.2.3 The BOC Tax Credit Office shall evaluate and, with the proper clearance from the approving authority under existing guidelines, proceed to process the importer’s application for TCC utilization, marking the application with the approved amount following existing procedures.

4.7.2.4 The approved importer’s application and all supporting documents shall be brought by the importer to the DOF-OSSC who shall issue the TDM for the amount approved by the BOC. The DOF-OSSC shall issue one TDM for one single shipment covered by the self-declaration of the importer evidenced by his declaration printout.

4.7.2.5 Upon the approval of the application for a TDM, the processing office at the DOF shall encode the details of the TDM data into the e2m Customs TDM System.

4.7.2.6 The TDM shall be printed out for the importer’s reference of the TDM number. The electronic TDM uploaded in the e2m Customs TDM System shall be considered the authentic and authoritative document that is valid to be used for non-cash payment.

4.7.2.7 The importer or his representative shall cite the TDM number in Terms of Payment ( TOP) page of the declaration that he wishes to pay with the TDM as provided in item 4.1 above.

4.7.2.8 When a TDM is used for the payment of duties and taxes, it shall be marked USED automatically by the System and shall not be available for subsequent payment of declarations. Unutilized portions of the TDM, if any, shall be available for refund, under the existing refund process.

4.7.2.9 For a period of time before the DOI in the implementation Port, the OSSC shall issue new TDMs for utilization in the implementation Port under the existing system but with the validity period up to the day before the DOI only.

4.7.3 BOC-issued TCC

4.7.3.1 The authority to use the TCC or a portion of it shall be termed a TDM in e2m Customs System to align DOF and BOC processing of TCCs.

4.7.3.2 An importer shall apply for the issuance of a TDM to cover a single importation in the implementation Port following the steps below:

4.7.3.2.1 If the original TCC is kept with any of the non-Manila ports, the importer shall retrieve the TCC from the non-Manila port and surrender the same to the Tax Credit Office in the Assessment and Operations Group (AOCG). The Tax Credit Office shall enter the balance of the TCC in the existing TCC System, hereinafter to be called Precedent TCC.

4.7.3.2.2 Following existing procedures for the application for a TDM, the importer requests for the issuance of a TDM to cover his single importation at the implementation Port.

4.7.3.2.3 Upon approval of the application by the approving authority under existing procedures, the Tax Credit Office shall issue the TDM from the Precedent TCC, currently executed through the issuance of a BOC Official Receipt (OR).

4.7.3.2.4 The TDM (BOC OR) from the Precedent TCC shall be encoded in e2m Customs TCC Module as an electronic TCC Immediately after a new TDM (with a system-assigned number) shall be issued to the importer using e2m Customs TCC module. The TDM will have the same amount as the TCC, rendering the TCC as completely USED. There shall no longer be any need to issue BOC OR to cover the TDM issued by the e2m Customs TCC system.

4.7.3.2.5 The e2m Customs TDM shall be printed out for the importer’s reference. The electronic TDM generated by the e2m Customs TCC module shall be considered the authentic and authoritative document that is valid to be used for non-cash payment.

4.7.3.2.6 The importer or his representative shall cite the e2m Customs TDM number in the Terms of Payment Page of the declaration that he wishes to pay with the TDM as provided in item 4.1 above.

4.7.3.2.7 E2m Customs shall generate reports for both the Precedent TCC and the e2m Customs TCC. The reports shall be reconciled by the Tax Credit Office.

4.8 Utilization of TDM with unused balances

4.8.1 TDMs with unused balances and intended to be used for OSM payment in the implementation Port starting DOI, shall be returned to the issuing office (DOF OSSC or the Tax Credit Office of the BOC) for their re-validation and conversion to new electronic TDMs.

4.8.2 The verification of the validity of the TDM balance shall be the responsibility of the issuing off ice. The holder of the TDM with unused balance shall be responsible for the presentation of documents required by the issuing office to establish the accuracy of the TDM balance.

4.8.3 For TDMs issued by the BOC, unused balances shall be administratively converted to electronic TCC using the e2m Customs TCC module, under COA audit procedures. New TDMs may be subsequently issued from this electronic TCC as described in Item 4.7.3 above.

4.8.4 Authentication of TCC and Reporting its Utilization

4.8.4.1 The TCC to be utilized by the importer shall be properly authenticated.

4.8.4.2 The original TCC jointly issued by the DOF OSSC and the BOC shall be conveyed to the BOC Tax Credit Office, Attn: Deputy Commissioner for Assessment and Operations Group, by an OSSC-designated courier. The importer is given a photocopy of the TCC.

4.8.4.3 Before acceptance, the Tax Credit Office shall verify the authenticity of the said TCC using the DOF system DI VAS. The BOC Tax Credit Office shall treat the jointly-issued TCC in the same manner as a BOC- issued TCC by encoding the details of the TCC in the Tax Credit Module of e2m Customs.

4.8.4.4 The BOC Tax Credit Office shall be responsible for submitting TCC utilization reports to the DOF-OSSC on periodic intervals, as agreed upon by the two offices. The BOC Tax Credit Office shall generate the TCC utilization report from e2m Customs System.

4.9 Utilization of IEDs with remaining or unused balance

4.9.1 Importers wanting to use IEDs originally presented at the implementation Port and with remaining balances shall proceed to the implementation Port Cash Division section in charge of IEDs and secure a Certificate of Balance. There will be no change in the procedures for the issuance of the Certificate of Balance.

4.9.2 Importers wanting to use IEDs originally presented at ports other than the implementation Port to pay their declarations lodged at the implementation Port shall proceed to the Port holding the original IED and get a Certificate of Balance. There will be no change in the procedures for the issuance of the Certificate of Balance.

4.9.3 Importers with unused IEDs that they intend to use for payment of duties and taxes at the implementation port shall follow the same procedure for IEDs with remaining balances as provided in Item 4.9.1 and Item 4.9.2 above.

4.9.4 The Certificate of Balance shall be presented to the authorized officer of the Cash Division of the implementation Port for use of e2m Customs IED system. The authorized officer shall encode the data in the Certificate of Balance into e2m Customs IED using a special purpose program. The converted IE D may retain the original IE D number or be issued a new reference number by e2m Custom System.

4.9.5 Importer owning these IEDs shall have the responsibility to secure from the implementation Port the e2m Customs reference numbers for their converted IEDs.

4.9.6 The importer or his representative shall cite the e2m Customs IED number in the Terms of Payment Page of the declaration that he wishes to pay with the IED as provided in item 4.1 above.

4.9.7 To reduce the conversion efforts, the Collector of the implementation Port is hereby tasked to encourage the immediate utilization of the IEDs with remaining balance for shipments arriving before the DOI.

4.10 Government importations

4.10.1 Government Agencies which are eligible for the deferred payment scheme must be registered in the CPRS with their Joint Order (JO) 2-91 identification number. Their eligibility shall be verified in the course of approval of their CPRS Registration.

4.10.2 The government agency shall secure a clearance from the Collection Service before lodgment of their declaration.

4.10.3 Declaration of these pre-registered government agencies shall avail of the deferred payment scheme by entering the code “DPG” in Part 2 of Box 37 - PROCEDURE of the SAD as provided in item 4.1 above. e2m Customs System checks that the government agency is eligible for the deferred payment scheme by verifying its eligibility in CPRS.

4.10.4 These importations shall be selected YELLOW to allow the examiner of the Assessment Division to verify the supporting documents of the government agency, including the clearance issued by the Collection Service.

4.11 OLRS - After completing e2m customs formalities and clearance procedures, release of the shipment shall be as follows:

4.11.1 An On-Line Release Instruction is immediately generated by the e2m Customs OLRS after the bank debit confirmation is received from the BOC-BAP/PCHC payment gateway.

4.11.2 For shipments stored at the Port temporary storage facility or at other transit sheds (CY-CFS, Dangerous Goods Area), e2m Customs System sends the electronic release instruction to the transit shed. The transit shed shall provide e2m Customs System with the electronic feedback message on the release of the shipment from the temporary storage facility.

4.11.3 Misrouted release instructions, defined as release instructions sent to a transit shed that does not store the cargo referred to, shall be routed to the correct transit shed as soon as the recipient transit shed informs e2m Customs OLRS of the mis-routing. The SAD is updated with the correct transit shed code by the designated BOC officer.

4.11.4 For shipments discharged at piers or discharge areas where connectivity is not present, a release instruction will be printed from the VASP by the importer/Customs Broker, signed by the Port Collector or his designated representative and physically transmitted to the pier of discharge area. After the release, the paper containing the release instruction will be returned to the Port’s PID or POD which will update the bill of lading status to signify shipment has been released to the consignee.

4.11.5 Only the release instructions described in Item 4.11.2 shall be honored by the transit shed. In cases of system breakdown which prevents the transmittal of the on-line release instructions, the Commissioner of Customs or his designated official, shall allow the use of the manual release instructions in the prescribed format under Item 4. 11.4 above.

4.11.6 No other authorizations or approvals are required for the shipment release except for the electronic release instructions or in the case of non-Internet transit facilities, the duly-signed manual release instruction.

4.11.7 If a Hold and Alert Order has been applied to the bill of lading and this has not been lifted at the time of payment, no release instruction shall be generated to the transit sheds. Only upon lifting of the Hold and Alert Order will the release instruction be issued by e2m Customs System.

5. Administrative Provisions

5.1 Port - There is hereby established a Port Implementation T ask Force (PITF) that will have the responsibility for the day to day implementation of IAS and other system s of e2m Customs at the Port. In particular, the PITF shall monitor the implementation and resolve issues arising from the implementation.

5.2 Organization

5.2.1 The PITF Head shall be the District Collector of Customs with the Deputy Collectors for Assessment and Operations as TF Assistant Head. The MISTG Head at the Port shall provide Technical Assistance to the PIT F.

5.2.2 The District Collector shall determine the composition of the TF which must include representatives from the shipping lines calling at the Port, cargo handlers and other temporary storage facilities authorized to receive shipments for temporary store pending Customs Clearance, and from the AABs providing payment services.

5.2.3 A PITF Operation Center must be set up that shall be the point of contact by the public for any question and/or issues related to the proper implementation of e2m Customs. The Center must be manned during office hours and must be equipped with adequate communications and staff for the purpose. The Center must maintain the contact numbers of all its members to include the Help Desk of all BOC-Accredited VASPs.

5.3 National Implementation Task Force (NITF) - An NITF is hereby established headed by the Deputy Commissioner of MISTG with the following responsibilities:

5.3.1 Provide technical, administrative and logistical support to the PITF for the proper implementation of this Order including the resolution of all implementation issues

5.3.2 Recommend adjustments and changes to e2m Customs implementation

6 . Repealing Clause - All Customs Memorandum Orders inconsistent with the provisions of the Order are hereby deemed modified and/or amended accordingly.

7. Transitory Provisions -

7. 1 The Commissioner of Customs shall announce the date of implementation (DOI) of e2m Customs IAS in each Port through a Memorandum Order addressed to the Collector of Customs of the Port.

7. 2 Dual Declaration Syste m - Upon effectivity of this Order, IAS e2m Customs System shall be made operational at the Port together with the current Automated Customs Operations System (ACOS).

7.2.1 All import shipments, except for transits, arriving at the Port on the DOI and onwards shall be declared in e2m Customs.

7.2.2 Import shipments that arrived at the Port prior to DOI shall be declared under ACOS using current existing systems and procedures.

7.2.3 Lodgment of consumption and warehousing declarations under ACOS shall be deactivated when all import shipments that arrived prior to the Date of Implementation (DOI) are either entered or abandoned.

7.2.4 All outbound transit shipments from the Port to other local ports and from the Port to economic zones or freeports shall be processed under the existing procedures until e2m Customs Transit System is implemented.

7.2.5 For ports where Exports are processed under ACOS, these declarations shall continue to be declared under ACOS until e2m Customs Export System is ready.

7.2.6 Selected and Unpaid declarations in ACOS as of the DOI shall be processed, paid and released under ACOS and the payment Abstract Secure System Version 4 ( PASS4). Shipments that arrived on or after the DOI, with advance payment made through PASS4, shall lodge their entry declaration under IAS, after having their advance payment in PASS4 converted to an IED in PASS5. The detailed procedure of this conversion is in Item 4.9 above.

8. Effectivity - This Order shall take effect immediately.

Adopted: 24 July 2009

(SGD.) NAPOLEON L. MORALES
Commissioner


[*] Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.

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