This Order is issued to ensure proper description of importable goods and materials of all Customs Bonded Warehouses (CBWs) pursuant to Customs Administrative Order No. 8-2007 and the proper monitoring of the operation of CBWs.

II. Scope:
This Order shall apply to all Customs Bonded Warehouses, their members and end-user clients, among others, except CBWs in international airports operating like CY/ CFS.

III. Operating Provisions:
1. The List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements fSRMIR), once approved, is the basic document which specifies the goods/raw materials, including the corresponding volume and other details, that are authorized to be imported.

2. All Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, shall ensure compliance with regard to the specific and proper description of each of their importable goods/materials in accordance with CAO No. 8-2007 including the corresponding AHTN thereof. No general description shall be allowed.

3. Henceforth, all applications for the establishment, renewal of licenses, amendment of the list of importable materials, increase/decrease in volume, etc., of CBWs, pursuant to CAO No. 2-91 and CMO No. 39-91, shall specify in the corresponding List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements (SRMIR) the specific and proper description of each of their importable articles/materials in accordance with CAO No. 78-2007 including the corresponding AHTN thereof. Applications submitted contrary to the foregoing shall not be accepted by the Operating Division/Unit and the District Collector for processing.

4. All existing Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, even those whose licenses to operate a CBW have been renewed are required to comply with this requirement within thirty (30) days from the effectivity Of this Order.

5. Importable articles/materials not specifically described in the LIG/SRMIR in accordance with the foregoing shal! be deemed to be in violation of CAO No. 8-2007 and the cargo shall be subjected to 100% examination, without prejudice to other applicable sanctions; and, further, shall not be entered under warehousing and therefore subject to payment of duties and taxes.

6. Further, only articles/materials listed in the approved LIG/SRMIR may be entered under the warehousing regime.

7. It should be noted that under EO No. 127, the different operating Division/equivalent units, which are under the direct supervision and control of their respective District Collectors/Coitectors, are mandated to perform the foregoing tasks. The Operating Division/Unit and the respective District Collector/Port Collector concerned shall therefore strictly en sure compliance hereto. In the event of any violation hereof, the responsible officer/s may be subjected to the corresponding administrative/criminal sanction.

IV. Repealing Clause:
All Orders inconsistent with the foregoing shall be deemed revoked and without ef fect.

V. Effectivity:
This Order shall take effect immediately.

Adopted: 16 May 2008

(SGD.) NAPOLEON L. MORALES
Commissioner