Customs Modernization and Tariff Act

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Background

Republic Act (RA) No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA), was signed into law on 30 May 2016

CMTA amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of modernizing Customs rules and procedures for faster trade, reduce opportunities for corruption, improve Customs service delivery and improve supply chain.

This is the primary site for the public consultation on the drafting of the Implementing Rules and Regulations (IRR) of the CMTA.

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Final Customs Administrative Order (CAO)

• Amended Rules, Regulations, and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (DFPC) (CAO 05-2021)
• Processing of Tax Payment Certificate (TPL) Transactions with the Bureau of Customs Under the Comprehensive Automotive Resurgence Strategy (CARS) Program (CAO 04-2021)
• Different Types of Stores for International Vessels and Aircrafts (CAO 03-2021)
• Clearance of Goods under the Informal Entry Process (CAO 02-2021)
• Security to Guarantee Payment of Duties and Taxes and Other Obligations (CAO 01-2021)
• Supervision and Control over Vessels and Aircrafts (CAO 15-2020)
• Accreditation and Regulation of Bureau of Customs Value Added Service Providers (VASP) (CAO 14-2020)
• Imposition of Penalties, Surcharges, Interests and Other Charges for Lifting, Claiming, or Recovering Part of the Proceeds in the Sale of Impliedly Abandoned Goods (CAO 13-2020)
• Implementing Rules and Regulations for Section 4(S), 4(Cc), 4(Zzz), and Section 18 of “Bayanihan to Recover as One Act” (CAO 12-2020
• Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (CAO 11-2020)
• Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (CAO 11-2020)
• Seizure and Forfeiture Proceedings and Appeals Process (CAO 10-2020)
• Clearance Procedures for Goods Entered for Consumption Under the Formal Entry Process (CAO 09-2020)
• Export Cargo Clearance Formalities and Issuance of Certificate of Origin and Proof of Origin (CAO 08-2020)
• Tax and Duty-Exempt Importations under Section 4(O) of “Bayanihan to Heal as One Act” (CAO 07-2020)
• Conditionally Tax and/or Duty-Exempt Importations under Section 800 of the CMTA Excluding Subsections (F) and (G) (CAO 06-2020)
• Customs Clearance Procedures on Express Shipments (CAO 05-2020)
• Redefining the Jurisdictional Limits of the Customs Districts of Zamboanga and Cagayan de Oro (CAO 04-2020)
• Disposition of Seized, Abandoned and Forfeited Goods in Customs Custody (CAO 03-2020)
• Dispute Settlement and Protest (CAO 02-2020)
• Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Undervaluation (CAO 01-2020)
• Abandonment: Kinds, Effects and Treatment (CAO 17-2019)
• Government’s Right of Compulsory Acquisition (CAO 16-2019)
• Rules and Regulations for Customs Transit in the Customs Territory (CAO 15-2019)
• Amendment of CAO 1-2013 on Providing for New Rates of Services, Storage and Other Charges on Goods and Merchandise Stored at Customs Bonded Warehouse (CBW) Nos. 31, 55, 83, 124, 125, 182 and 185 operated by Philippine Skylanders Int’l. (PSI), Inc., Philippine Airlines, People’s Air Cargo (Paircargo), Delbros, Cargohaus, DHL Philippines and TMW Worldwide Express, within NAIA complex (CAO 14-2019)
• Customs Bonded Warehouses (CAO 13-2019)
• Transshipment of Goods (CAO 12-2019)
• Rules and Regulations on the Admission, Movement and Withdrawal of Goods in Free Zones (CAO 11-2019)
• Outsourcing of Non-Sovereign Customs Functions to Private Entities (CAO 10-2019)
• Establishment, Maintenance and Operations of Customs Facilities and Warehouses (CAO 9-2019)
• Policies on Admission Movement, and Re-Exportation of Containers at the Seaports (CAO 8-2019)
• Pre-Lodgement Control Order and Alert Order (CAO 7-2019)
• Registration of Third Parties Dealing with the Bureau (CAO 6-2019)
• Rules and Regulations Governing the Registration of Customs Brokers Transacting with the Bureau of Customs and for Other Purposes (CAO 5-2019)
• Duty Drawback, Refund and Abatement (CAO 4-2019)
• Customs Jurisdiction and Exercise of Police Authority (CAO 3-2019)
• Marking of Imported Goods and Containers (CAO 2-2019)
• Post Clearance Audit and Prior Disclosure Program (CAO 1-2019)
• Amended Rules on Consolidated Shipment of “Balikbayan Boxes”(CAO 1-2018)
• Establishment of Authorized Economic Operator (AEO) Program (CAO 5-2017)
• Clearance of Postal Items (CAO 3-2017)
• Anti-Agricultural Smuggling Act of 2016 (CAO 2-2017)
• Customs Clearance of Accompanied and Unaccompanied Baggage of Travelers and Crew (CAO 1-2017)
• Imported Goods with De Minimis Value not Subject to Duties and Taxes (CAO 2-2016)
• Establishment of an Advance Ruling System for Valuation and Rules of Origin (CAO 3-2016)
• Consolidated Shipment of Duty and Tax-Free “Balikbayan Boxes” (CAO 5-2016)
• Conditionally Tax and/or Duty – Exempt Importation of Returning Residents and Overseas Filipino Worker (CAO 6 – 2016)

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Customs Memorandum Order (CMOs)

Interim Guidelines Implementing Section 106 and Section 107 of Republic Act No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA)
Guidelines for the Implementation of Customs Administrative Order CAO No. 06 – 2016
Guidelines for the Implementation of Customs Administrative Order CAO No. 05 – 2016 with Revised Information Sheet
Guidelines for the Implementation of Customs Administrative Order CAO No. 05 – 2016
Guidelines for the Implementation of Customs Administrative Order CAO No. 03 – 2016
Guidelines for the Implementation of Customs Administrative Order CAO No. 02 – 2016

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Forms : Advance Ruling

Application for Customs Advance Ruling Origin
Application for Advance Ruling Valuation Method
Order of payment for Advance Ruling System Application Fee

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Forms : Duty and Tax – Free Balikbayan Boxes

Deconsolidator’s Application Form
Information Sheet
Certificate of Compliance
Information Sheet Details

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Invites and Notices

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CALL FOR POSITION PAPERS AND PARTICIPATION IN THE PUBLIC CONSULTATION

WHAT: 

The Bureau of Customs (BOC) is requesting position papers from all interested private and public stakeholders in preparation for the conduct of online public consultation on the proposed Customs Memorandum order (CMO) Guidelines on the Registration of Deconsolidators as Third Parties with the Bureau of Customs.

The draft as of 22 February 2023 is found in //cdtnd.com/cmta/

WHEN: 

We are accepting Position Papers from 22 February to 01 March 2023, closing exactly at midnight, Philippine Standard Time. This deadline will be strictly enforced.

Stakeholders are invited to attend the online public consultation to be held on 01 March 2023 at 10:00 AM – 12:00 NN.   

WHERE:

The online public consultation shall be held via zoom with the following details:

Zoom Link: 

Meeting ID: 862 2317 8736
Passcode: 774467

Please come prepared with your list of talking points. Stakeholders are strictly advised to use the Position Paper Template.

CONTACT US:

Your Position Papers should be submitted to CMTA IRR PMO at [email protected] Attn: Project Manager, cc [email protected]

Upcoming Events (Updated as of February 22, 2022)

TOPIC	POSTING DATE	PUBLIC CONSULTATION
Customs Memorandum order (CMO) Guidelines on the Registration of Deconsolidators as Third Parties with the Bureau of Customs.	22 February 2023	01 March 2023

This deadline will be strictly enforced.

We are grateful for your usual and continuous support.
Thank you.

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Legal References

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Invites and Notices