CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.

in coordination with
PEDREZA CUSTOMS AND TARIFF WEBINARS
Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila
Contacts - Globe: 09063811016 / 09068172757 Email: pedrezasem@gmail.com FB: www.facebook.com/clap.stacruz/

2023 PRACTICAL COMPUTATIONS CBLE REVIEW – DAY 11

ACTUAL PORT CHARGES
(SH / MICT / OFF-DOCK CY-CFS & NAIA)
Prof. RUBEN C. PEDREZA, CB, EE, MCA

Effective June 27, 2022 the following are the applicable rates per
PPA Memorandum Circular 10 - 2022 EXERCISE NO. 1 (ARRASTRE CHARGES)
(exclusive 12% VAT)

ARRASTRE 20' 40' GIVEN:

IMPORT 4,738.00 10,869.00
(Gen. Cargo)
SHIPMENT : 5 x 40’ vans, STC:
EXPORT 3,868.00 8,884.00 Gen. Cargo
(Gen/Dangerous Cargo)
PORT OF DISCH. : South Harbor, Manila
IMPORT Reefer 545.00 1,271.00
(per hr/van, min. of 6 hrs) FIND:
TOTAL ARRASTRE CHARGES PAID TO
SHUT-OUT EXPORT Basic ASIAN TERMINALS, INC.
(in addition to export arrastre charges)
Full 3,863.00
33 4
Empty 1,932.00

ILLUSTRATION NO. 1 (REEFER CHARGES)

EXERCISE NO. 2 (WHARFAGE CHARGES)
GIVEN:
GIVEN:
SHIPMENT : 6 x 20’ CONT. STC –
SHIPMENT : 6 x 20’ vans, STC: FROZEN MEAT
Dangerous Cargo PORT OF DISCH. : MICT
Port of Loading : MICP PLUG-IN TIME : 9:00 AM (Aug. 1)
PLUG-OUT TIME : 4:00 PM (Aug. 2)
FIND:
TOTAL WHARFAGE DUE PAID TO PPA FIND:
TOTAL REEFER CHARGES (RC) PAID TO
ASIAN TERMINALS INC. (ATI)
4 4

ILLUSTRATION NO. 2 (SHUT-OUT CARGO/EXPORT) EXERCISE No. 4 (SHUT-OUT CARGO)

GIVEN:
GIVEN:
SHIPMENT : 10 x 20’ containers,
a) P 35,820.00
STC: Gen. SHIPMENT : 8 x 40’ Cont. – Gen Cargo
Merchandise bound
b) P 40,118.40 Port of Loading : South Harbor, Mla
for Hong Kong not
loaded on time to Port of Discharge : Tokyo, Japan
carrying vessel at c) P 86,587.20
MICP
FIND:
d) P 80,281.60
FIND: SHUT- OUT CHARGES PAID TO ATI
Total amount paid to International
Container Terminal Services, Inc.
(ICTSI). 4 4

Prof. RUBEN C. PEDREZA, CB, EE, MCA

Page 1 of 5
 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
in coordination with
PEDREZA CUSTOMS AND TARIFF WEBINARS
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Effective June 27, 2022 the following are the applicable rates per PPA Effective June 27, 2022 the following are the applicable rates per
Memorandum Circular 10 - 2022 PPA Memorandum Circular 10 - 2022
B. CARGO CHARGES B. CARGO CHARGES
(Arrastre LCL/Breakbulk, exclusive of 12% VAT) (Arrastre LCL/Breakbulk, exclusive of 12% VAT)
Import Basic Non-Palletized Palletized Import Basic RATES
1. General Cargo (Pierside Discharging) 5. Heavy Lift
a. a. Bagged Cargoes /RT Php 336.00 149.00 a) 5 – 15 tons /MT Php 457.00
b. (cargoes in bags, sacks) b) Over 15 – 20 tons /MT 754.00
c) Over 20 tons /MT 1,062.00
c. b. Frozen Cargoes
6. Bulk Cargo /MT Php 189.00
1. Unpacked Fish /RT Php 1,264.00 - 7. Checking Charge /RT Php 21.00
2. Fish In Cartons /RT 344.00 - (Shipside Delivery)
c. Others (cargoes in crates,
PER PPA AO 01-2006, EXEMPTED FROM THE HEAVYLIFT CHARGES
boxes, cases, drums, etc.) /RT Php 189.00 149.00 ARE THE FOLLOWING:
2. Steel Products /RT Php 222.00 178.00 1) Steel Products
2) Marbles, slabs and boulders
3. Logs /1000 Bd. Ft. Php 289.00 - 3) Those loaded on board roll-on roll-off (RO-RO) vessel
- Arrastre Charge – P 189.00/RT 4
4. Lumber /1000 Bd. Ft. Php - 289.00
Effective Aug. 6, 2021 the following are the applicable rates PPA Administrative Order No. 02-89
per PPA Memorandum Circular 17 - 2021 (Aug. 14, 1989)
CLASSIFICATION HAZARD HANDLING RATE
C. ROLL-ON ROLL-OFF CHARGES
Bulk or Break-Bulk Premium Rate
IMPORT
Class 1 – Explosives 150%
1. Vessel Charges Php 83.00/RT
Class 2 – Gasses 125%
(Stevedoring)
Class 3 – Inflammable Liquids 150%
2. Cargo Charges Php 189.00/RT
Class 4 – Inflammable Solids 150%
(Arrastre)
Class 5 – Oxidizing Agents/
Organic Peroxides 125%
D. DANGEROUS CARGO Class 6 – Poisonous (Toxic) and
To be charged in accordance with PPA AO No. 02- Infectious Substance 150%
89 dtd. 8/14/89 and PPA AO No. 01-90 dtd. 03/01/90 Class 7 – Radioactive Substances 150%
Class 8 – Corrosives 150%
Class 9 – Miscellaneous
Dangerous Substances 125% 4
4

Effective 28 December 2015, the following are the applicable rates

ILLUSTRATION NO. 3 (LCL/HAZARDOUS) per PPA MC No. 14-2015

E. WHARFAGE DUE (LCL/Break bulk, exclusive of 12% VAT)

GIVEN: IMPORT EXPORT
SHIPMENT : 500 plastic drums – Hydrogen Peroxide 1. Volume 30.55 /RT 15.25 /RT
(For Gen. Cargo with dimensions)
Port of Disch. : South Harbor
Total Gross Wt. : 25,000 kgs 2. Weight 36.65 /RT 18.35 /RT
(For weighted cargo such as break bulk, steel cargo, logs & lumber, cargo
Total Net Wt. : 24,500 kgs in bags or in bulk)
Discharging : Pierside
F. LCL STORAGE CHARGES (EXCLUSIVE OF 12% VAT)
FIND: IMPORT EXPORT
1) Arrastre Charges per PPA OMC 02-2018, net of VAT Storage Rate 7.50 /RT/day 3.75 /RT/day
NOTE: Free Storage Period (FSP) for import is 5 days after last
2) Wharfage Due per PPA OMC 02-2018, VAT excluded
discharge for imports and 4 days upon receiving for export
(CCCD) 4
4

COMPUTATION OF REVENUE TON (RT) AS DEFINED BY ILLUSTRATION NO. 4

PPA, WHICHEVER IS HIGHER BETWEEN: (LCL/BREAK BULK PER PPA OPERATIONS MC 17-2021)

GIVEN:
a) RT = 1.1326 cbm (volume)
b) RT = 40 cu. ft
SHIPMENT : 350 cartons – Canned Goods, non-
c) RT = 1 MT (No. volume such as bulk palletized
cargoes, bags, drums & heavy lift)
Port of Disch. : SH, Manila
Except for cargoes at off-dock CY/CFS (OCZ), use the following formulas Dimension : 30 cm x 50 cm x 90 cm /box
inside pier zone.
Gr. Wt. : 120 kgs/ctn
FORMULAS: Discharging : Pierside
cbm cu. ft
a) RT = a) RT =
1.1326 cbm/RT 40 ft3/RT FIND:
or or
1) Total Arrastre Charges paid to ATI
0.883 RT 0.025 RT
b) RT = cbm x b) RT = cu.ft x 2) Total Wharfage Due paid to PPA
cbm cu.ft 4 4

Prof. RUBEN C. PEDREZA, CB, EE, MCA

Page 2 of 5
 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
in coordination with
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ILLUSTRATION NO. 5 (STORAGE CHARGES/LCL AT SH/MICT)

PPA MEMORANDUM CIRCULAR NO. 10-2013
(Dec. 02, 2013)
GIVEN:
SHIPMENT : 100 crates – Truck Parts Pursuant to PPA Board Resolution No. 2326
Port of Dest. : MICT dated July 26, 2013 and the Memorandum
Dimension : 750 mm x 900 mm x 1,000 mm / crate from the Office of the President dated
Gross. Wt. : 55 MT November 26, 2013, the increase in Storage
Charges for Foreign Containerized Cargoes
Date of Discharge : 11 days after last date of
discharge is hereby approved, which are as follows:

FIND:
Storage charges paid to ICTSI
4
4

PPA MEMORANDUM CIRCULAR NO. 10-2013 PPA MEMORANDUM CIRCULAR NO. 10-2013
(Dec. 02, 2013) (Dec. 02, 2013)
NEW STORAGE CHARGES AFTER THE FREE STORAGE PERIOD
NEW STORAGE CHARGES AFTER THE FREE STORAGE PERIOD
(FSP) OF FIVE (5) DAYS IN PHP (₱)
(FSP) OF FOUR (4) DAYS IN PHP (₱)
Imported
Exported
Box 31st day
6th – 10th 11th – 15th 16th – 20th 21st – 25th 26th – 30th Box
32nd day
and 7th – 11th 12th – 16th 17th – 21st 22nd – 26th 27th – 31st
day day day day day 5th – 6th day and
(1 to 5 days) (6 to 10 days) (11 to 15 days) (16 to 20 days) (21 to 25 days) beyond day day day day day
(>25 days) beyond

20 footer 481.30 529.43 577.56 625.69 673.82 721.95

20 footer 60.15 120.30 132.33 144.36 156.39 168.42 180.45
35 footer 842.20 926.42 1,010.64 1,094.86 1,179.08 1,263.30
35 footer 105.30 210.60 231.66 252.72 273.78 294.84 315.90
40 footer 962.60 1,058.86 1,155.12 1,251.38 1,347.64 1,443.90
40 footer 120.30 240.60 264.66 288.72 312.78 336.84 360.90
45 footer 1,082.90 1,191.19 1,299.48 1,407.77 1,516.06 1,624.35
45 footer 134.40 268.80 295.68 322.56 349.44 376.32 403.20
DWELL TIME – Period of stay inside pier zone after the FSP lapses 31
34

ILLUSTRATION NO. 6 (STORAGE CHARGES/FCL AT SH) CUSTOMS MEMORANDUM ORDER NO. 41-2015
(Dec. 1, 2015)

GIVEN: SUBJECT: REVISED RATES TO BE CHARGED

BY OFF-DOCK CONTAINER
YARD/CONTAINER FREIGHT
SHIPMENT: 2 x 20’ Vans, STC : Machinery Parts STATIONS (OCC) AND COMPLIANCE
Port of Disch. : South Harbor WITH CMO 32-2015

Last Date of Disch.: Sept. 13, 2023 2. Revised Charges

2.1 The following charges shall be collected by
Delivery : Sept. 26, 2023 OCC operators for consolidated import cargo:
A. Regular Rate
FIND: Charges per Bill of Lading (BL)
Total Storage charges paid to ATI 1. Documentation P 1,000.00 per BL
(ANS: P 8,938.33) 2. OLRS P 100.00 per BL 4
4

CUSTOMS MEMORANDUM ORDER NO. 41-2015

(Dec. 1, 2015) CUSTOMS MEMORANDUM ORDER NO. 41-2015
(Dec. 1, 2015)
Charges per Revenue Ton (RT)

1 RT or less 5 RT or less
15 RT or More than B. Special Rates (as applicable on a case-to-case
less 15 RT basis)
1. Storage (from (>1 RT to 5 RT) (>5 RT to 15 RT)
date of 2. Heavy Lift (over 3
stripping and P 60/RT P 50/RT P 50/RT P 40/RT
storage in the
revenue ton oversize Php 2,640.00 per RT
warehouse) single unit cargo)
2. Stripping &
Cargo out P 1,500/RT P 1,250/RT P 1,000/RT P 800/RT
handling 100% surcharge on
3. Dangerous Cargo storage stripping and
3. Arrastre &
Wharfage
P 375/RT Same Same Same handling charges
4
4

Prof. RUBEN C. PEDREZA, CB, EE, MCA

Page 3 of 5
 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
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CUSTOMS MEMORANDUM ORDER NO. 41-2015 ILLUSTRATION NO. 8 (Off-dock CY/CFS)

(Dec. 1, 2015)
3. Measurement and Weight (Off-dock CY/CFS) GIVEN:
3.2 A Revenue is a shipping term describing the Shipment : 5 crates – Spare parts
measurement on which the shipment is stripped at a CY/CFS CBW
freighted. 1 RT is equal to 1 ton or 1 cubic
meter, whichever is higher. Cargo is rated as Total Vol. : 6 cbm
weight or measure and whichever produces Total Gr. Wt. : 5,750 kgs
the higher revenue will be considered the RT.
Weighs are based on metric tons (MT) and FIND:
measures are based on cubic meters (CBM). 1) AC/WD, net of VAT (Ans: P 2,250.00)
NOTE :
2) Storage Charges paid to CBW operator if
Applicable only outside customs zone (OCZ) when delivery was made 3 days after date of
computing actual port charges.
4
stripping. (Ans: P 1,344.00)
4

CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019

CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019
(Sept. 16, 2019)
SUBJECT:
Sec. 4 - BASIC STORAGE RATES ON IMPORTED
Amendments to CAO 7-2007 providing for new rates CARGOES:
of services, storage and other charges on
4.1. General Cargo
articles/merchandise stored at CUSTOMS BONDED
Rate Php 3.43 /kg/day
WAREHOUSE NOS. 31, 55, 83, 124, 125, 128, 158 and
182 operated by Philippine Skylanders, Inc,, Philippine Minimum Charge 197.48 /day
(Min. CW - 57.57 kgs)
Airlines, Paircargo, Delbros, Cargohaus, DHL Exemption : Documents
Philippines, Miascor Logistics, and TMW Worldwide
and Diplomatic Pouches 131.63 /day
Express, within NAIA complex
4
4

CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019 CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019
(Sept. 16, 2019) CLASSIFICATION OF GOODS OR CARGO

4.2 Special Cargo Rates General Cargo – All goods not included in the below
enumeration for special cargo, each kind, class or nature is
Minimum Charge Php 393.63 /day described herein.
Baggage and Personal Effects 3.43 /kg/day
(Min. CW - 114.76 kgs) Special Cargo are classified as follows :
Perishables 6.89 /kg/day 1. BAGGAGE AND PERSONAL EFFECTS – shipments that are
(Min. CW - 57.14 kgs)
Valuable Drugs and Restricted handled with special care and provided special storage
Articles 6.89 /kg/day locations.

Live animals, Foods and Plants 6.89 /kg/day 2. PERISHABLES – Shipment shown as such in the Cargo
Manifest (CM) and Airway Bill (AWB) or labeled or identified
Human Remains 6.89 /kg/day on the package(s) as such, hence requiring storage under
specified temperatures. (e.g. All aquatic products fall under
4
this classification)
4

CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019 CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019
CLASSIFICATION OF GOODS OR CARGO CLASSIFICATION OF GOODS OR CARGO
3. VALUABLE CARGO – Shipments shown in the CM and/or c. Lottery and sweepstakes tickets, except advertisements
AWB as such or so labeled or identified on the package(s) thereof and lists of drawings therein;
pursuant to IATA regulations. d. Marijuana, opium, poppies, coca leaves, heroin or other
4. RESTRICTED GOODS – Except when authorized by law or narcotics or synthetic drugs which are or may hereafter be
regulation, the following restricted goods are prohibited: declared habit forming by the President of the Philippines, or
any compound, manufactured salt, derivative, or preparation
a. Dynamite, gunpowder, ammunitions and other thereof, except when imported by the government of the
explosives, firearms and weapons of war or parts Philippines or any person duly authorized by the Dangerous
thereof; Drugs Board, for medicinal purposes;
b. Roulette wheels, gambling outfits, loaded dice, marked e. Opium pipes or parts thereof, of whatever material; and
cards, machines, apparatus or mechanical devices used
in gambling or the distribution of money, cigars, f. Any other goods whose importation and exportation are
cigarettes or other goods when such distribution is restricted.
dependent on chance, including jackpot and pinball The restriction to import or export the above stated goods shall
machines or similar contrivances, or parts thereof; 4 include the restriction on their transit. 4

Prof. RUBEN C. PEDREZA, CB, EE, MCA

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CUSTOMS ADMINISTRATIVE ORDER NO. 14-2019 ILLUSTRATION NO. 10

CLASSIFICATION OF GOODS OR CARGO GIVEN:

Shipment : 50 ctns – Pacific Salmon

5. LIVESTOCK AND PLANTS – live animals and plants Dimension : 6 in x 12 in x 18 in /ctn
which need special attention and feedings.
AGW : 5 kgs/ctn
6. HUMAN REMAINS – Coffins or urns, bones or ashes of
the deceased person Find Total Storage Fees paid to the CBW
operator for the following:
1) If delivered 2 days from date of arrival.
(Ans: P 3,858.40)

2) If delivered 3 days after date of arrival.

(Ans: P 7,716.80)
4 4

Prof. RUBEN C. PEDREZA, CB, EE, MCA

Page 5 of 5