(NAR) VOL. 6 NO. 3 / JULY - SEPTEMBER 1995
It is further observed that the requirement in item no. 1.4 of CMO No. 62-91 is no longer required particularly if the shipment is accompanied by a Clean Report of Findings (CRF), to wit:
"1.4. Shall be accompanied by a duly notarized certification executed by the seller-manufacturer as to the condition of the article being off-quality or substandard. The certification shall include the following:
a. Standard for the product being imported.
b. Deviation from such standard which reduced its quality."
1.
Objective
This Order seeks to prevent abuses in the use of words and/or phrases such as stocklots, side-runs, cull rolls, seconds, mill lots, off-grade, B-grade, or similar terms in describing imported articles in the commercial invoice and/or entry declaration for the purpose of avoiding the payment of the proper duties and taxes.
2.
General Provisions
Where there is no physically verifiable attribute/property in the imported article that would enable Customs and SGS officers to distinguish between a prime quality product and a non-quality product, then, for Customs assessment purposes, the imported article shall be valued as prime.
3.
Administrative Provisions
4.
Effectivity
This Memorandum Order shall take effect 15 August 1995.
For the rule requiring importers to attach the certificate in the entry, all shipments with bill of lading date beginning 15 August 1995 must be entered together with the certification as supporting document; Provided, however, that shipments that have already been required off-quality certifications under existing orders shall continue to comply with the certification requirement of said orders.
Adopted: 19 June 1995
(SGD.) GUILLERMO L. PARAYNO, JR.
Commissioner