1. Customs Memorandum Order No. 18-2014, Guidelines on Lifting an Order of Abandonment, is repealed, in response to legitimate concerns on the practicality of its implementation.
2. Requests for lifting of abandonment should be made in accordance with procedures existing prior to the issuance of CMO 18-2014.
3. The Office of the Commissioner shall consult with various affected stakeholders and operating divisions within the BOC in the coming weeks, and will issue new guidelines thereafter.
4. This CMO is effective immediately.

(SGD) JOHN P. SEVILLA
Commissioner