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(NAR) VOL. 25 NO. 1 / JANUARY - MARCH 2014

[ BOC CUSTOMS MEMORANDUM ORDER NO. 07-2014, February 18, 2014 ]

SCHEDULE OF CARGO HANDLING TARIFF ARRASTRE CHARGES AND WHARFAGE DUES FOR ASSESSMENT PURPOSES AT MICT & SOUTH HARBOR



In view of the need for simplified rules and procedures in the computation of duties and taxes, and in line with the computerization program of the Bureau, the following schedule of wharfage fees and arrastre charges must be utilized in the computation of the landed cost of Customs assessment purposes as provided by the Philippine Ports Authority, effective 16 January 2013

I. CONTAINER CARGO

 
Basis
Rate (Php) Exclusive
of 12% VAT
A. Cargo Charges (Arrastre)    
  1. FCL-Import    
    20 footer
40 footer
45 footer
/box
/box
/box
3,727.00
8,551.00
8,551.00
         
  2. FCL-Export    
    20 footer
40 footer
45 footer
/box
/box
/box
3,043.00
6,989.00
6,989.00
   
  2.1 Shut-out Export – an added charge on top of the arrastre (export) charge of
    Full/loaded
Empty
/box
/box
3,039.00
1,519.00

I.B. Charges on Containerized Dangerous Cargo (Exclusive of 12% VAT)

 
IMPORT
  
 
CLASS
ARRASTRE
1x20
1,6,8*
2,3,4,7*
5,9*
5,590.50
4,658.75
4,099.70
     
 
CLASS
ARRASTRE
1x40 and 1x45
1,6,8*
12,826.00
 
2,3,4,7*
10,688.75
 
5,9*
9,406.10

* CLASS

  1. Explosives
  2. Gases
  3. Flammable Liquid
  4. Flammable Solid
  5. Oxidizing Agent
  6. Poisonous
  7. Radioactive (Radiation)
  8. Corrosive (Acid)
  9. Irritants

I.C. Wharfage on Containerized Cargo

I.C.1. IMPORTED CARGO

a. 20 footer
Php 519.35
a. 40 footer
779.05
a. 45 footer
916.50

I.C.2. CARGO FOR EXPORT

a. 20 footer
Php 259.70
a. 40 footer
391.05
a. 45 footer
458.25

II. Arrastre on LCL/Break Bulk Cargo (Exclusive of 12% VAT)

II.A. Import
Basis
Import
Export
1. General cargo
/RT
149.00
122.00
2. Bagged Cargoes (Cargoes in bags) /RT
/RT
264.00
216.00
3. Palletirized /RT
/RT
117.00
96.00
4. Unpacked Fish
/MT
994.00
812.00
5. Fish in Cartons
/RT
664.00
542.00
6. Steel Products
MT/RT
75.00
143.00
7. Logs
1000Bd. Ft.
228.00
186.00
8. Lumber
1000Bd. Ft.
228.00
186.00
9. Heavy Lift


  5 – 15
Over 15 to 20 tons
Over 20 tons
/MT
/MT
/MT
359.00
593.00
835.00
293.00
484.00
682.00
10. Checking Charge (Shipside Delivery)
MT/RT
17.00
17.00
 


II.B. Wharfage Charges      
Revenue ton (Volume)
Php 30.55
Php 15.25
Metric ton (Weight)
36.65
18.35

All rules and regulations inconsistent with this Order are hereby deemed repealed, superseded or modified accordingly.

This order shall take effect immediately.

(SGD) JOHN P. SEVILLA
Commissioner

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