BOC Fees and Charges
| Description | Basis (CMO,
CAO, CMC) | Schedule | Amount |
IMPORT DUTIES
| Import
Duty / Export | | | |
| Advance
Duties | CMO
No. 27-2006; P.D. 1853 | | |
| Customs
Specific Duty/Counterveiling Duty | | | |
| Anti-Dumping
/ Dumping Duty | | | |
| Safeguard
Duty (SGD) / Marking Duty | | | |
EXCISE TAX
| Specific
Tax, based on volume | | | |
| Ad-valorem
Tax, based on value | | | |
VALUE ADDED TAX
DOCUMENTARY STAMP TAX
| BIR Documentary Stamp (Internal Revenue
Documentary Stamps Tax | CMO No. 11-96; | | P30.00 |
| | Unnumbered memo
dated October 24, 2018 [R.A. 10963 –
SEC 61. Sec 188 of NIRC as
amended,… on each certificate of damage or otherwise, and on every other certificates or document issued by any CUSTOMS
OFFICER, marine surveyor, or other person acting
as such, and on each certificate issued by a notary public, and on each
certificate of any description required by law or by rules or regulations of
a public office, or which is issued for the purpose of giving information, or
establishing proof of a fact, and not otherwise specified herein, there shall
be collected a documentary stamp tax of thirty pesos (P30.00)] | | |
Administrative Fees for Documentary Customs Stamps (CAO No. 2-2001 )
| For each entry for immediate transportation in
bond | | | 100.00 |
| For each bond accepted or renewed | | | 200.00 |
| For each approval of application in respect to
transaction covered by general bond | | | 200.00 |
| For each amendment allowed to a Foreign Inward
Manifest | | | 100.00 |
| For every formal protest file before the Collector
of Customs | | | 200.00 |
| For each appeal in protest and seizure cases | | | 200.00 |
| Customs
Fee for each original IEIRD (Formal and Informal entries) | CAO No. 1-94 | | 250.00 |
| Export
Fee or Documentary Stamp Fee | CMC
No. 158-99, CMO No. 7-2012 | | 100.00 |
| Customs
Fee For each original withdrawal entry from any bonded warehouse | CAO
No. 9-92 | | 100.00 |
FEB. 10. 2015 MEMORANDUM – THE INFORMAL ENTRY DIVISIONS SHALL COLLECT THE CDS IN THE AMOUNT OF P15.00 ONLY. THIS AMOUNT SHALL THEN BE REMITTED BY THE BUREAU OF CUSTOMS (BOC) TO THE BUREAU OF INTERNAL REVENUE (BIR) FOR THE PAYMENT OF CUSTOMS DOCUMENTARY STAMP TAX. NO OTHER AMOUNT SHALL BE COLLECTED AS CDS FROM THE ENTRIES FILED UNDER THE INFORMAL ENTRY DIVISION
FINES & PENALTIES
| Offenses and Penalties under CMTA | CMTA (R.A
10863 TITLE XIV CH 1) |
| (Late Payment of Duties & Taxes, CAO 5-91,
Sec. 2501-2504) | Part 4 –
Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
| Sec. 2501 – Failure to Pay Liquidated Charges | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
| Sec. 2501-A
– Unauthorized Withdrawal of Imported Articles From Bonded Warehouse | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
| Sec. 2502 – Repealed by P.D. 1670, March 6 1980. | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
| Sec. 2503 – Undervaluation, Misclassification and
Mis-declaration in Entry | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
| Sec. 2504 – Failure or Refusal of Party to Give
Evidence or submit Documents for Examination | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP | | |
Imposition of Surcharges for Breach of Bond – CAO No. 5-91
| Late Re-Exportation |
| Late Submission of Documents |
| Late Submission of Change of Immigration Status
and Permanent Residency |
| Late Payment of Duties and Taxes |
| Late Extension of Re-Export Bonds under Section
105 TCCP |
PERMIT FEE
| Administrative Fee Issuance of Permits | CAO No.
2-2001 | | |
| to
render overtime services for processing / releasing imported goods | with additional
collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | | 400.00 |
| to take cigars aboard ship, per thousand cigars (secured by /
given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | | 100.00 |
| to take cigarettes aboard ship per thousand cigarettes (secured
by / given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | | 100.00 |
| transshipment
of cigar and / or cigarettes from one foreign vessel to another | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | per
carton of fifty reams | P60.00 |
| Administrative
Fee for Co-Loading | CMO No. 16-2016 | | 500.00 |
REGISTRATION FEES
| To participate in public auction; per auction | CAO No. 7-93;
CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF
dated May 15, 2013 | | 2,000.00 |
| Payment of Recordation fee | CAO
No. 6-2002 | | 2,000.00 |
CLEARANCE FEE
| CERTIFICATION FEE (NOT FOR ADM. FEE FOR ISSUANCE
OF CERTIFICATE) | CAO No. 5-2006;
with additional collection of LRF per Unnumbered Memo on LRF dated May 15,
2013 |
| Request that the firm has no similar or
outstanding request for revalidation of TCC | | | 150.00 |
| Request for the authenticity of Tax Credit
Certificate | | | 150.00 |
| Other similar request for certification | | | 150.00 |
| PROTEST
FEE / LEGAL FEE / DOCKET FEE | CAO No. 5-1992; CAO
No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF
dated May 15, 2013; |
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| Amt of
Claim / Protested Amount (P) | Docket Fee |
| Up to 50,000 | 500.00 |
| Over 50,000 to 100,000 | 600.00 |
| Over 100,000 to 200,000 | 700.00 |
| Over 200,000 to 300,000 | 800.00 |
| Over 300,000 to 400,000 | 900.00 |
| Over 400,000 to 500,000 | 1,000.00 |
| Over 500,000 to 750,000 | 1,500.00 |
| Over 750,000 to
1,000,000 | 2,000.00 |
| Over 1,000,000 | 3,000.00 |
INSPECTION FEES
| CONTAINER SECURITY FEE | CAO No. 4-2007;
E.O. 592 | 40-footer
Container Van | Peso equivalent of US$10.00 |
| | 20-footer
Container Van | Peso equivalent of US$5.00 |
computed at the prevailing rate of exchange for the week
| ACCREDITATION FEE | CAO No. 2-2001 |
| Accreditation and Renewal Fees by the Accredited
Information Validation Service Provider | CMO No. 1-2009;
with additional collection of LRF per Unnumbered Memo on LRF dated May 15,
2013 | | |
| A one time Accreditation Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | | 300,000.00 |
| A yearly Renewal Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | | 100,000.00 |
| SGS Pre-shipment Inspection Exemption Scheme | CAO
No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated
May 15, 2013 | | 2,000.00 |
| Renewal of accreditation (bi-annual) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | | 1,000.00 |
| | Accreditation of Philippine Economic Zone Authority (PEZA)
Locators | CMO
No. 14-2015 | | 1,000.00 |
| Surveying Company for Bulk and Break Bulk One time
Accreditation fee | CMO No. 35-2008 | | 200,000.00 |
| | | | with
Cash Bond in an amount of P1,000,000.00 |
PROCESSING FEES
| Application Fee | | | | |
| | Advance Ruling Fee | CAO
No. 3-2016; CMO No. 30-2016 | | 1,500.00 |
| | Application for
Accreditation of Surveying companies (Bulk and Break Bulk) | CMO No. 35-2008 | | 50,000.00 |
| Filing
Fee | | | | |
| Revalidation of TCCs | CAO
No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF
dated May 15, 2013 | | 200.00 – 1,000.00 |
| for application for
exemption from SGS PSI Scheme by Garment (Manufacturer-Exporter) | CAO
No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated
May 15, 2013 | | 1,000.00 |
| | Application of
Tentative Release of CRF-questioned shipments | CM0
No. 51-92; with additional collection of LRF per Unnumbered Memo on LRF dated
May 15, 2013 | | |
| Processing Fee for Claim for Refund | CAO No. 5-1992;
CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF
dated May 15, 2013 | Amt of Claim / Protested Amount
(P) | Processing Fee / Docket Fee |
| | Up to 50,000 | 500.00 |
| | Over 50,000 to
100,000 | 600.00 |
| | Over 100,000 to
200,000 | 700.00 |
| | Over 200,000 to
300,000 | 800.00 |
| | Over 300,000 to
400,000 | 900.00 |
| | Over
400,000 to 500,000 | 1,000.00 |
| | Over
500,000 to 750,000 | 1,500.00 |
| | Over
750,000 to 1,000,000 | 2,000.00 |
| | Over
1,000,000 | 3,000.00 |
| Processing
Fee for Registration of Importers and Customs Brokers | CAO No. 9-92; CAO No. 1-2000; CAO No.
02-2001; CMO No. 11-2014; CMO No.
05-2018; with additional collection of LRF per Unnumbered Memo on LRF dated
May 15, 2013 | | 1,000.00 |
| Administrative
Fee for Issuance of Certificates | | CAO No. 2-2001 | | |
| Certificate of Payment | CAO No. 2-2001 | | 100.00 |
| Tax Credit Certificate | CAO No. 2-2001 | | 100.00 |
| Certificate of
Clearance from outstanding account, TC, TD, and related matters | CAO No. 2-2001 | | 100.00 |
| Other certificates not
herein specified, but are issued in the course of routine administration and
do not serve any special pecuniary interest of the party concerned therein. | CAO No. 2-2001 | | 100.00 |
| Processing
Fee Collected from each individual consignee of a consolidated shipment
pursuant to DOF Department Order # 57-2011 | CMO No. 11-94; CMO No. 79-90; CMO No. 27-2015; CMO No. 03-2016; CAO No. 05-2016; CAO No. 04-2017; CAO No. 01-2018, CMO No. 18-2018 | | 250.00
Inclusive of P10.00 LRF |
|
| Processing
Fee for Returning Residents and Overseas Filipino Workers (OFWs) (INFORMAL
SERVICE FEE) | CAO No. 6-2016; CMO No. 15-2017 | | 310
Inclusive of P10.00 LRF |
|
| Processing
Fee For Amendment of BL & AWB | CMO No. 31-2015 | | 500.00 |
| Import Processing Fee | CAO No. 2-2001 | Dutiable Value
of Shipment | Amount per Entry |
| | Up
to P250,000 | 250.00 |
| | Over
P250,000 to P500,000 | 500.00 |
| | Over
P500,000 to P750,000 | 750.00 |
| | Over
P750,000 | 1,000.00 |
| CMO No. 11-2001 | For warehousing
entries | 250.00 |
FEB. 10. 2015 MEMORANDUM NO IPF SHALL BE COLLECTED FROM THE ENTRIES PROCESSED THROUGH THE INFORMAL ENTRY DIVISION
| TCC
Replacement Fee | CAO No. 5-2006;
with additional collection of LRF per Unnumbered Memo on LRF dated May 15,
2013 | | 2,000.00 – 6,000.00 |
| TRANSSHIPMENT FEE / CARGO TRANSFER FEE | CMO No. 13-2013 | | FOR FREE PORT AREAS , PEZA, AND
OTHER SEZ AREAS TRANSACTION |
| | | | CTF/RATE 710.00 |
| | | | CDS 250.00 |
| | | | IRS 30.00 |
| | | | D&F 40.00 |
| | | | TOTAL 1,030.00 |
| | | | FOR MACTAN EXPORT PROCESSING ZONE
TRANSACTION |
| | | | CTF/RATE 432.00 |
| | | | CDS 250.00 |
| | | | IRS 30.00 |
| | | | D&F 40.00 |
| | | | TOTAL 752.00 |
| PREPAYMENT Transshipment Fee / Cargo Transfer Fee | CMO No. 27-2014 |
| DEPARTMENT
OF ENERGY (DOE) Fee | CMO No.
18-2006, CMO No. 22-2006, CMO No. 26-2006, CMO No. 29-2006, CMO No. 32-2006,
CMO No. 34-2006 |
Other Service Income – Other
| SUPER GREEN LANE SERVICE FEE | CAO No. 6-2003 | FOB Value | Amount (P) |
| | | Below
US$5,000.00 | 500.00 |
| | | US$5,001.00 to
US$100,000.00 | 1,000.00 |
| | | US$100,000.01
to US$200,000.00 | 1,500.00 |
| | | US$200,000.01
to US$500,000.00 | 2,000.00 |
| | | Above
US$500,000.00 | 2,500.00 |
| RENT/LEASE INCOME | | | |
| CIRCULARIZATION | CAO
No. 2-2001 | | 1,000.00 |
| DIVIDEND
INCOME | | | |
| INTEREST
INCOME | | | |
| OTHER FINES AND PENALTIES | Part 4 –
Surcharge, Fines and Forfeitures, Vol. II, TCCP Except for Sec. 2501 –
2506 |
| Automatic Refund of Unutilized Advance Deposit by
AAB | CAO No. 5-92 | | P100.00 |
| | | | per day from the date the deduction was made
until the amount is re-deposited |
| Fines
imposed in the settlement of seizure cases pending hearing | CAO No. 4-94 | | |
| Penalties
Imposed upon Authorized Agent Banks | CAO No. 2-92 | | |
| Late submission of Customs
collection reports or submission of inaccurate, incomplete reports | | per banking day
of default | P100 |
| late remittance and / or under
remittance / unremitted collections to the Bureau of the Treasury | | 25% surcharge
to be annualized plus | |
| | | | 1/10 of 1%
interest per banking day on the amount of delay or unremitted collections | |
| Penalty for Failure of an Authorized Government
(AGDB) to value the deposit on deposit date | DOF No. 52-96 | 1% of the
amount of deposit for everyday of
delay in value dating the deposit on deposit day | |
| WAREHOUSING
/ SUPERVISION FEE | CMO No. 71-91 |
Other Business Income – Other
| SALE OF
GARNISHED / CONFISCATED / ABANDONED / SEIZED GOODS AND PROPERTIES | | |
| 70% GENERAL FUND | MEMO dated Feb
2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG
and Chairman, Committee on Informer’s Reward |
| 20% INFORMER’S REWARD (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer’s Reward |
| | 10% RETENTION FEE (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer’s Reward |
| LEGAL RESEARCH FEE | May 15, 2013
Memo | | 1% of the filing fee imposed, but in no case
lower than or a minimum of P10.00 |
Note: For Customs Fess and Charges not included in the list, please inform REVENUE ACCOUNTING DIVISION (#527-1570) for inclusion.
EMILIO L. JACINTO
Chief Accountant
Revenue Accounting Division
