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REPUBLIC OF THE PHILTPrENES
DEPARTMENT OF FINANCE,
BUREAU OF CUSTOMS
MANILA 1089
February 21, 2006
customs PEMORANOUT ORDER
SUBJECT: Additional Guidelines in the Application of Wharfage
and Arrastre Charges for Assessment Purposes
To address valid concems of importers, particularly oil and ether companies
Sischarging bulk cargees in privately owned plers/parts; the folowing quidelines
are hereby issued:
e
For purposes of computation of the Total Landed Cost as VAT Base, all
bulk imports discharged shipside at privately owned piers/ports
allowed by the Philippine Ports Authority (PPA) shall have a uniform
Wharfage charces equivalent to one-half (1/2) of the PhP36.65 per
metric tone rate, of PhP18.325, as provided in number 7(a) in relation
to number 7 of PPA-PMO-NH Memorandum Circular No. 05 Series of
1994.
Arrastre charges shall continue ta be governed by CMO 26-95, that Is,
PhPS.00 per matric ton for shipside cargo and PhP110.00 per metric
ton for plerside cargo or dectared charge, whichever is higher.
MISTG shall reftect these changes In ACOS including additional code
“PP* for “private ports” among the choices for box 37 of ACOS.
Th the meantime that these changes are not yet embedded In ACOS,
the manus! computation of VAT based on the tax base using the above
rates may be allowed,
The manual processing allowed in no. 5 shall cease automatically
without need of additional order upon certification by the MISTG that
above wharfoge and arrastre rates are already included in ACOS.
a
— 2 HO. EL Bag,
6. Future changes in the schedule of wharfage and arrastre charges shall
be automatically adjusted in ACOS by MISTG upon official notification
by PPA of such changes in the schedule of fees,
All rules and regulations inconsistent with this Order are hereby revoked,
repealed or modified accordingly.
This Order shall take effect immediately.
