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1.
Objectives

1.1 To avoid difficulties in the clearance of shipments covered by this order.

1.2 To insure that the cases involving shipments tentatively released because of delayed CRF are properly disposed of within a reasonable period.

1.3 To prevent misrepresentation of "delayed CRF" designed to avoid payment of full duties and taxes collectible.

2.
Coverage

This Order shall cover shipments complying with the required Pre-Shipment Inspections under the Comprehensive Import Supervision Service (CISS) but for reasons not attributable to the shipper/importer, the transmittal from abroad and/or receipt in the Manila Liaison Office (MLO) of the Clean Report of Findings (CRF) have been delayed.

3.
General Provisions

3.1 Applications for tentative release citing as reason Delayed Transmittal/Receipt of CRF may be granted only when the following shall have been established:

3.1.1 The shipment has undergone pre-shipment inspection under CIIS and Five (5) working days has lapsed from date of submission by shipper/importer of all documentary requirements to the SGS affiliate without the CRF being received at the MLO as evidenced by the SGS MLO’s indorsement of the application for Tentative Release;

3.1.2 The shipment is not attendant with any violation evidencing prima facie fraud; and

3.1.3 The shipment is covered by an Import Advice Notice.

3.2 Approval of the Tentative Release for Shipments with delayed CRF must comply with the following terms and conditions:

3.2.1 Regular examination of the shipment;

3.2.2 Payment of full duty and tax based on the highest available value in the VALSEE, previous CRF or other value information on file; and

3.2.3 Posting of a 60-day Post Dated Check (PDC) in amount equivalent to 120% of landed cost.

4.
Administrative Provisions

4.1 The Chief, FED or equivalent unit, of the Port shall be authorized to approve request for the tentative release of SGS-certified pre-inspected shipments with delayed CRFs, subject to compliance with all the requirements, conditions and procedural steps prescribed under this Order. The FED Chief shall have responsibility for monitoring all approved tentative releases to insure their proper resolution.

4.2 To secure government revenue, the importer shall be required to submit a PDC payable to the Bureau of Customs which shall be deposited with the Cash Division under provisional receipt.

4.3 The Chief, Cash Division shall monitor the PDC’s issued to prevent staling of checks and/or insure proper disposition.

4.4 Upon subsequent receipt of the CRF, where the valuation and/or classification on the CRF are/is contested by the importer, the case shall be referred to the BOC-SGS Import Valuation and Classification Committee subject to pertinent provisions of CMO No. 3-95.

4.5 Where the claim of a delayed CRF is found to be misrepresented, such as the requisite CRF actually has been issued, the shipment shall be treated as fraudulent and subject to seizure or forfeiture of the PDC.

4.6 It shall be the joint responsibility of the importer/SGS MLO to submit to the Chief, FED the delayed CRF as soon as possible, not more than within 30 days of the application for Tentative Release.

5.
Operational Provisions

5.1 The following steps shall be followed in the filing, evaluation and processing of tentative release requested for shipment with delayed CRFs:

Step I

The importer shall accomplish and execute under oath the letter request for Temporary Release/Undertaking shown in Annex "A" hereof, the requirements therein being deemed as forming an integral part of this Order and submit the same directly to the Chief, FED/equivalent unit, together with the Import Entry and its supporting documents.

Step 2

The Chief, FED/equivalent unit, upon receipt of the Importer’s Letter-request for Tentative Release/Undertaking, evaluate whether or not the request satisfies the condition in 3.1 (3.1.1 to 3.1.4). If the conditions are not met, the request shall be denied and the papers held in abeyance until receipt from SGS and the importer of the CRF in which case, regular processing shall be instituted. If the request is approved, the chief shall accomplish the Memorandum shown in Annex "B"^* and "C"^* hereof, requiring/instructing, to wit:

2.1. The Entry Receiving to:

2.1.1 Immediately allow the filing and acceptance of the import entry; and

2.1.2 Immediately forward the entry together with all copies of the Order of Payment (OP) to the Examiner/Appraiser, through the Section Chief concerned.

2.2 The Examiner/Appraiser to:

2.2.1 Immediately conduct a regular examination of the shipment and to return the entry to the chief FED if discrepancies and other violation are detected.

2.2.2 The EXAMINER/APPRAISER shall in case of doubt, verify through the Valuation Center and Library whether the SGS indorsements/certifications are valid.

2.2.3 Assess the shipment and compute the amount of the PDC to be posted.

2.2.4 Forward the entry and all related documents to the Chief Appraiser for final action by the Chief, FED preparatory to transmittal to the Collection Division.

Step 3

3.1 The Chief, Collection Division shall cause the collection of Duties and Taxes and the posting of the PDC. The marking TENTATIVE RELEASE allowed per CMO ___ shall be already stamped on the entry and signed by the Collection Division Chief.

3.2 After the release of the shipment, the entry and all supporting documents shall be returned to the Chief, FED for monitoring and required action.

Step 4

Copies of all approvals by the various Ports of tentative releases of shipment with delayed SGS-CRF shall be transmitted by the Chief, FED to the Commissioner of Customs [Attention: Chief, Anti-Circumvention Unit ACU] or post-release review as to whether or not requirements under the guidelines set forth under CMO No. 12-93 had been met.

5.2 UPON RECEIPT OF THE SGS-CRF, the SGS-MLO shall immediately notify the importer and officially transmit a copy of the same to the Chief, FED and the ACU, Office of the Commissioner.

5.2.1 In the event that the importer fails to present his copy of the CRF to the Cash Division within three (3) days of date of notification by SGS MLO of the availability of the CRF, the importer shall be charged a penalty fee for each day of non-presentation.

5.2.2 In cases where there is a discrepancy between the value in the CRF and that used as basis in the computation of duties and taxes, any shortfall/undercollection in the duties and taxes paid shall be settled for by importer within 72-hours from the decision of the case.

6.
Repealing Clause

All rules and regulation inconsistent with this Order are hereby deemed repealed, superseded or modified accordingly.

7.
Effectivity

This Order shall take effect on 27 July 1995.

Adopted: 27 June 1995

(SGD.) GUILLERMO L. PARAYNO, JR.
Commissioner

Annex "A"

FOR THE CHIEF, FED
Port of _____________

SUBJECT: SHIPMENT OF ________________

Dear Sir/Madam:

PURSUANT TO CMO NO. ___, WE ARE REQUESTING FOR TENTATIVE RELEASE OF SUBJECT SHIPMENT, THE RECEIPT OF THE CRF THEREOF AT SGS-MLO HAVING BEEN DELAYED THRU NO FAULT OF OURS.

DOCUMENTS HERETO ATTACHED ARE AS FOLLOWS:

1. IMPORT ENTRY AND INTERNAL REVENUE DECLARATION
2. COMMERCIAL INVOICE WITH PACKING LIST;
3. BILL OF LADING/AIRWAYBILL;
4. COPY OF IMPORT ADVICE NOTICE (IAN); AND
5. SGS-MLO CERTIFICATION OF PSI AND NON-RECEIPT OF CRF 5-DAYS AFTER RECEIPT FROM SHIPPER OF FINAL SETTLEMENT INVOICE.

THE PARTICULARS OF THE SHIPMENT ARE AS FOLLOWS:

1. CONSIGNEE/IMPORTER NAME: __________________________________
COMPLETE OFFICE ADDRESS: _______________________________________ __________________________ TEL NO. ________________________________
BOC REGISTRATION/ACCREDITATION NO. ____________________________
BOC REGISTRATION NO. _______________ AND CAI ___________________
GTEB REGISTRATION NO. ___________________________________________
OTHERS (SPECIFY) _________________________________________________

2. BROKERAGE: __________________________________________________
COMPLETE OFFICE ADDRESS: _______________________________________
________________________________ TEL. NO. _________________________
BOC LICENSE NO. __________________________________________________

3. VESSEL/AIRLINE: ________________ VOY/FLT. NO. _________________
BILL OF LADING/AIRWAY NO. _______________________________________
COUNTRY OF EXPORTATION: ________________________________________
MODE OF PAYMENT: ________________________________________________

WE HEREBY UNDERTAKE TO POST THE REQUIRED GUARANTY, TO PRESENT THE CRF TO THE CHIEF, FED WITHIN 48-HOURS FROM OUR NOTIFICATION OF CRF AVAILABILITY BUT NOT LATER THAN 30 DAYS FROM DATE HEREOF AND THAT WE SHALL PAY FULLY ALL TAX, DUTY AND OTHER CHARGES THAT THE BUREAU OF CUSTOMS SHALL LEVY ON THE SHIPMENTS.

FURTHERMORE, WE HEREBY CERTIFY THAT THE FOREGOING STATEMENTS AND THE DOCUMENTS HERETO ATTACHED ARE TRUE, AUTHENTIC AND GENUINE; ANY FALSE STATEMENT, MISREPRESENTATION AND/OR NON-DISCLOSURE OF ANY MATERIAL FACT IN CONNECTION HEREWITH AND SUBJECT SHIPMENT SHALL BE DEALT WITH ACCORDINGLY BY THE PROPER AUTHORITY, INCLUDING THE INSTITUTION OF CRIMINAL AND ADMINISTRATIVE ACTION AGAINST MYSELF AND/OR OUR HEREIN-NAMED COMPANY.

		COMPANY NAME BY:
_____________________________	______________________________
SIGNATURE OF IMPORTER/BROKER	PRESIDENT/GENERAL MANAGER/ IMPORT MANAGER

SUBSCRIBED AND SWORN TO BEFORE ME THIS _______ DAY OF ________ 19_____, AFFIANT EXHIBITING TO ME HIS TIN NO. __________________ ISSUED BY _______________, ON _________________ _________________________ OFFICER AUTHORIZED TO ADMINISTER OATH PORT OF _______________