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Bureau of Customs CMO-28-2017

The Bureau of Customs (BOC) has issued a new order for the mandatory filing of consumption entries and payment of duties and taxes at the initial public or private bonded warehouse of discharge. Customs Memorandum Order (CMO) 28-2017 covers all articles imported by air or sea, intended for consumption in the customs territory and discharged to a private/public bonded warehouse and transferred to another private/public bonded warehouse.

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715 views1 page

Bureau of Customs CMO-28-2017

The Bureau of Customs (BOC) has issued a new order for the mandatory filing of consumption entries and payment of duties and taxes at the initial public or private bonded warehouse of discharge. Customs Memorandum Order (CMO) 28-2017 covers all articles imported by air or sea, intended for consumption in the customs territory and discharged to a private/public bonded warehouse and transferred to another private/public bonded warehouse.

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PortCalls
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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MASTER COpy ~

')1"

Republic of
the Philippines
'0

Department of Finance
BUREAU OF CUSTOMS
1099 Manila

CUSTOMS MEMORANDUM ORDER, November 17, 2017


NO. ~i" a-Dlr .

SUBJECT MANDATORY FILING OF CONSUMPTION ENTRIES AND


PAYMENT OF DUTIES AND TAXES AT THE INITIAL
PUBLIC/PRIVATE BONDED WAREHOUSE OF DISCHARGE

Section 1. Coverage. This Order shall apply tb all articles imported by air or sea and
intended for consumption in the; customs territory and discharged to a private/public
bonded warehouse and transferred to another private/public bonded warehouse. This
shall not apply to the following:
a. Those imported by accredited Iocators of PEZA zones and free port zones
,b. Those intended for use' as raw material to be manufactured by accredited
CBWs;
c. Those intended for immediate exportation; and
d. Those bound to accredited air express operators.

Section 2. Filing of Consumption Entry. All iMported shipments under the conditions
provided under Section 1 shall immediately 'be covered by the necessary import
entry/SAD and pay the duties and taxes due within the periods provided by the CMTA,
whether formal or informal, at the initial public/private bonded warehouse of discharge.
Thus, transfer to another public/private warehouse without the filing of entry and
payment of duties and taxes shall be prohibited.

Section 3. Penalty. Non-complianceMolation by any Customs Official with any of the


provisions of this CMO will constitute Simple Neglect of Duty as provided under CMO
25-2010 and shall be punishable by dismissal on the second offense

9-
Section 4. Effectivity. This Order shall take effect immediately and shall last until
revoked.

rI"# ':',
ISID~ S. LAPENA, PhD I CSE~
.: Commissioner ~
, '/

&. ' Bi;'"erciJ!.mr


'. rslDRO91.m:~A ZO 7
flllillllrmJfiiiiu'(iiJlilrr NOV Z4 1
17-02907 __' -

South Harbor, Gate 3, PortArea Manila 1099 ~ellNos_ 527-4537,


Website: www_customs_90v,Dh. Email: B~c.bares@customs,90v_ph
527-1935 (OCOM)
(PIAD)

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