Download2023CAO 01-2023Amendment to CAO No. 02-2022 on the Rules and Regulations in the Implementation of the ATA System in the Philippines
Download2022CAO 07-2022Accreditation of Importers
Download2022CAO 06-2022Assignments, Reassignments, and Designations
Download2022CAO 05-2022Placing the North Luzon Aero Industrial Park-Special Economic Zone (NAIP-SEZ) under the Jurisdiction of the Collection District of San Fernando, La Union and Creating the Customs Office thereat
Download2022CAO 04-2022Institutionalizing Transparency in Delivery of Services through the Establishment of the Bureau of Customs Customer Care Centers (CCCs)
Download2022CAO 03-2022Reward to Persons Instrumental in the Actual Collection of Additional Revenues Arising from the Discovery of Violations of the CMTA
Download2022CAO 02-2022Rules and Regulations in the Implementation of the ATA System in the Philippines
Download2022CAO 01-2022Customs Bonded Warehouses
Download2021CAO 05-2021Amended Rules, Regulations, and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (DFPC)
Download2021CAO 04-2021Processing of Tax Payment Certificate (TPC) Transactions with the BOC under the Comprehensive Automotive Resurgence Strategy (CARS) Program
Download2021CAO 03-2021Different Types of Stores for International Vessels and Aircrafts
Download2021CAO 02-2021Clearance of Goods under the Informal Entry Process
Download2021CAO 01-2021Security to Guarantee Payment of Duties and Taxes and Other Obligations
Download2020CAO 15-2020Supervision and Control over Vessels and Aircrafts
Download2020CAO 14-2020Accreditation and Regulation of Bureau of Customs Value Added Service Providers (VASP)
Download2020CAO 13-2020Imposition of Penalties, Surcharges, Interests and Other Charges for Lifting, Claiming, or Recovering Part of the Proceeds in the Sale of Impliedly Abandoned Goods
Download2020CAO 12-2020Implementing Rules and Regulations for Section 4(S), 4(Cc), 4(Zzz), and Section 18 of “Bayanihan to Recover as One Act”
Download2020CAO 11-2020Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation
Download2020CAO 10-2020Seizure and Forfeiture Proceedings and Appeals Process
Download2020CAO 09-2020Clearance Procedures for Goods Entered for Consumption Under the Formal Entry Process
Download2020CAO 08-2020Export Cargo Clearance Formalities and Issuance of Certificate of Origin and Proof of Origin
Download2020CAO 07-2020Tax and Duty-Exempt Importations under Section 4(O) of “Bayanihan to Heal as One Act”
Download2020CAO 06-2020Conditionally Tax and/or Duty-Exempt Importations under Section 800 of the CMTA Excluding Subsections (F) and (G)
Download2020CAO 05-2020Customs Clearance Procedures on Express Shipments
Download2020CAO 04-2020Redefining the Jurisdictional Limits of the Customs Districts of Zamboanga and Cagayan De Oro
Download2020CAO 03-2020Disposition of Seized, Abandoned and Forfeited Goods In Customs Custody
Download2020CAO 02-2020Dispute Settlement and Protest
Download2020CAO 01-2020Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Undervaluation
Download2019CAO 17-2019Abandonment: Kinds, Effects and Treatment
Download2019CAO 16-2019Government’s Right of Compulsory Acquisition
Download2019CAO 15-2019Rules and Regulations for Customs Transit in the Customs Territory
Download2019CAO 14-2019Amendment 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
Download2019CAO 13-2019Customs Bonded Warehouses
Download2019CAO 12-2019Transshipment of Goods
Download2019CAO 11-2019Rules and Regulations on the Admission, Movement and Withdrawal of Goods in Free Zones
Download2019CAO 10-2019Outsourcing of Non-Sovereign Customs Functions to Private Entities
Download2019CAO 09-2019Establishment, Maintenance and Operations of Customs Facilities and Warehouses
Download2019CAO 08-2019Policies on Admission, Movement, and Re-Exportation of Containers at the Seaports
Download2019CAO 07-2019Pre-Lodgement Control Order and Alert Order
Download2019CAO 06-2019Registration of Third Parties Dealing with the Bureau
Download2019CAO 05-2019Rules and Regulations Governing the Registration of Customs Brokers Transacting with the Bureau of Customs and for Other Purposes
Download2019CAO 04-2019Duty Drawback, Refund and Abatement
Download2019CAO 03-2019Customs Jurisdiction and Exercise of Police Authority
Download2019CAO 02-2019Marking of Imported Goods and Containers
Download2019CAO 01-2019Post Clearance Audit and Prior Disclosure Program
Download2018CAO 01-2018Amended Rules on Consolidated Shipment of “Balikbayan Boxes”
Download2017CAO 05-2017Establishment of Authorized Economic Operator (AEO) Program
Download2017CAO 04-2017Rule on Nepotism in the Bureau of Customs
Download2017CAO 03-2017Clearance of Postal Items
Download2017CAO 02-2017Rules and Regulations Implementing Republic Act (R.A.) No. 10845 otherwise known as Anti-Agricultural Smuggling Act of 2016
Download2017CAO 01-2017Customs Clearance of Accompanied and Unaccompanied Baggage of Travelers and Crew
Download2016CAO 06-2016Conditionally Tax and/or Duty-Exempt Importation of Returning Residents and Overseas Filipino Workers (OFWs)
Download2016CAO 05-2016Consolidated Shipment of Duty and Tax-Free Balikbayan Boxes
Download2016CAO 04-2016Amendment of Customs Administrative Order (CAO) 10 – 2007 on the Rate of the Auction Bond
Download2016CAO 03-2016Establishment of an Advance Ruling System for Valuation and Rules of Origin
Download2016CAO 02-2016Imported Goods with De Minimis Value not Subject to Duties and Taxes
Download2016CAO 01-2016Advance Cargo Declaration, Inward Foreign Manifest & Consolidated Cargo Manifest Rule
Download2015CAO 03-2015Amended And Consolidated Guidelines and Procedures For The Imposition of Penalties Arising From Post-Entry Audits
Download2015CAO 02-2015Clarifications on the Anti-Nepotism Rules on Hiring Under Contract of Service
Download2015CAO 01-2015Shortening of Period for Re-export of Empty Containers from 150 to 90 Days
Download2014CAO 08-2014Guidelines on the Imposition of Customs Documentary Stamp and Import Processing Fee For Informal Entries
Download2014CAO 07-2014Revised Depreciation Schedule For Imported Motor Vehicles
Download2014CAO 06-2014Guidelines on the Imposition of Surcharge Under Sec 2503 of TCCP
Download2014CAO 05-2014Formation of the Compliance Monitoring Unit under the Office of the Commissioner of Customs and the Rules and Regulations Governing
Download2014CAO 04-2014Amendment of CAO No. 010-76, to Re-define the Administrative Jurisdiction of the Customs Collection District of Batangas (Collection District IV), by including the Sub-Port of Aurora
Download2014CAO 03-2014Anti Nepotism Rules On Appointments And Designations In The Bureau of Customs
Download2014CAO 02-2014Simplified Procedures for Clearance of Baggage of passengers and crew of International Airlines arriving in International Airports of Entry
Download2014CAO 01-2014Guidlines on the Imposition of Surcharge under Section 2503 under of the Tariff and Customs Code, as amendedRepeals and Replaces:CAO 10-93CMO 64-93
Download2013CAO 06-2013Implementation of the memorandum of understanding among the governments of the participating member states of the association of southeast Asian nations on the second pilot projects for the implementation of regional self-certification system
Download2013CAO 05-2013Authority to Assign Employees to International Airports During Holiday Season
Download2013CAO 04-2013R&R Procedures on 24×7 Customs Services and Payment of Corresponding Overtime and Night Differential Fees
Download2013CAO 03-2013Simplified Procedure for the Submission of Baggage Declaration Form (BC Form No. 117
Download2012CAO 02-2013Amendment to CAO 1-2007 on Penalties related to Inward Foreign Manifest and Consolidated Manifest
Download2012CAO 01-2013Amendment to CAO 7-2007 New Rates of Services Storage and Other Charges
Download2012CAO 01-2012Establishing an Authorized Economic Operator (AEO) Program for Exporters
Download2011CAO 07-2011Prescribing the Official Work Hours for Certain Divisions at NAIA and other International Airports of Entry
Download2011CAO 06-2011Supplemental Rules to Implement the BBBCCEP
Download2011CAO 05-2011Depreciation Schedule for Imported Motor Vehicles
Download2011CAO 04-2011Establishing the Super Green Lane Plus Import Processing Facility
Download2011CAO 03-2011Dissolution of FTI-Customs Office at the FTI Complex Taguig
Download2011CAO 02-2011Creation of the Warehouse Monitoring and Audit Unit (WMAU) under OCOM
Download2011CAO 01-2011Amendment to CAO 2-2010 Section 15 of CAO 10-2007 R&R in the COnduct of Public Auction and Negotiated Sale
Download2010CAO 07-2010R&R Governing Customs Operations in the Freeport Area of Bataan
Download2010CAO 06-2010R&R Governing the Rendition of Overtime Services and Payment of Corresponding Overtime Service Pay (service Contract No. 59 located off the Southwest Tip of Palawan)
Download2010CAO 05-2010Enhancing BOC Integrity Action Plan (IAP) Providing System of Rewards and Penalties in the Implementation-Accomplishment of IAP Projects
Download2010CAO 04-2010Establishing an Enhanced Customs Transit System with Use of Global Positioning System (GPS)
Download2010CAO 03-2010Supplement AO No. 243-A Rules to Implement the BBBCCEP
Download2010CAO 02-2010Amendment to Section 15 of CAO 10-2007 R&R in the Conduct of Public Auction and Negotiated Sale
Download2010CAO 01-2010Extension of the Temporary Suspension of the Operational Provisions of CAO No. 2-97 Governing the 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines
Download2009CAO 06-2009Transforming the Risk Management Group BOC into the RMO EO 836
Download2009CAO 05-2009Granting Temporary Relief to Distressed Exporters Unable to Timely Liquidated Imported Raw Materials
Download2009CAO 04-2009Temporary Suspension of Opearations Provisions of CAO 2-97 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines
Download2009CAO 03-2009Amendments to CAO 1-2007 Penalties Related to Inward Cargo Manifest and Consolidated Cargo Manifest
Download2009CAO 02-2009R&R Governing Overtime Services and Payment of Corresponding Offshore Duty Pay and Overtime Services Oil Drilling and Exploration Service Contract No. 56 South Sulu Sea
Download2009CAO 01-2009Revised R&R for Establishment Operation Supervision and COntrol of Customs Bonded Warehouses CBWs
Download2008CAO 10-2008Payment Application Secure System Version 5.0 (PASS5)
Download2008CAO 09-2008Creation of a Permanent Intellectual Property Rights Division (IPRD) BOC
Download2008CAO 08-2008Requiring Electronic Lodgement Of Goods Declarations and Imposing Administrative Sanctions for Non-Compliance with the Requirement
Download2008CAO 07-2008Accreditation of Information Validation Service Provider (IVSP) for Integration into BOC’s Client Profile Registation System (CPRS)
Download2008CAO 06-2008Bulk and Break Bulk Cargo Clearance Enhancement Program (BBBCCEP)
Download2008CAO 05-2008Creation of a New Collection District XVI (Port of Limay) and Redefining the Jurisdictional Limits of Collection District No. II-A (POM)
Download2008CAO 04-2008 ACreating Parameters for the Rationalized Application of CAO no. 4-2008 on the Non-Importation of Resin through the Customs Bonded Warehouse Scheme
Download2008CAO 04-2008Non-Importation of Resin Through the Bonded Warehouse System
Download2008CAO 03-2008Amendments to CAO 3-2006
Download2008CAO 02-2008Creation of a New Collection District No. XV (Port of Aparri) and redefining the area of Jurisdiction of Collection District No. I (Port of San Fernando La Union)
Download2008CAO 01-2008Transfer of Jurisdiction over Customs Subports to Enhance Administrative and operational Control (Eva Macapagal terminal Pier 15 District II-B (MICP) to District II-A (POM)
Download2007CAO 10-2007R&R in Conduct of Public Auction and Negotiated Sale
Download2007CAO 09-2007EO 375 MOdifying the Rates of Import Duty on Certain iron and Steel Products
Download2007CAO 08-2007Description of Imported Articles in Tariff Terms
Download2007CAO 07-2007Amendment to CAO 3-2004 Providing New Rates of Services Storage and Other Charges on Articles
Download2007CAO 06-2007Amendments to CAO 1-2007 (R&R Penalties related to Inward Foreign Manifests (IFM)
Download2007CAO 05-2007Voluntary Disclosure Program (VDP)
Download2007CAO 04-2007Guidelines for Collection of the Container Security Fee Under Executive Order No. 592 s. 2006
Download2007CAO 03-2007Amendments to CAO No. 4-96 (creation of a Common Bonded Warehouse Division POM dated 3Jul1996)
Download2007CAO 02-2007Accreditation Establishment and Operation of e-Customs Value Added Service Providers (VASPs)
Download2007CAO 01-2007Penalties related to Inward Foreign Manifest (IFM) and Consolidated Cargo Manifest
Download2006CAO 07-2006Revised Baggage Declaration Form (BC Form No. 117) hereinafter denominated as the New Customs Declaration FOrm
Download2006CAO 06-2006Revised Rates of Overtime Pay in All Seaports and Airports of Entry under the East Asia Growth Areas (EAGA) for Vessels and Aircrafts
Download2006CAO 05-2006Special Revalidation of All Outstanding Tax Credit Certificates (TCCs) issued by the BOC prior to 1Aug2006
Download2006CAO 04-2006Amendment to Chapter V PAR. C. 1(a) of CAO No. 6-94
Download2006CAO 03-2006R&R Governing the Accreditation of Customs Brokers Transacting with the BOC
Download2006CAO 02-2006Cargo Pre-Clearance Release System for the AIr Express Cargo Industry
Download2006CAO 01-2006R&R for Customs Operation in the Subic Bay Metropolitan AUthority (SBMA) – Bataan
Download2005CAO 02-2005R&R Governing Use of LGC Logistics Inc an Inland Clearance Depot (ICD) Servicing Semi-Conductors and Electronics Industry Registered at PEZA-Calabarzon
Download2005CAO 01-2005Amendments to CAO 7-92 (R&R Governing the Overtime Pay & other Compensations related thereto due to Customs Personnel at NAIA
Download2004CAO 04-2004Amendment to CAO 5-2001 Implementing RA 9135 Presidential Decree 1464 Tariff and Customs Code of the Philippines as Amended
Download2004CAO 03-2004Amendment to CAO 3-2000 New Rates of Service Storage and Charges Philippine Skylanders Inc, PAL Paircargo Delbros Cargohaus
Download2004CAO 02-2004Revision in the Rates of Overtime Pay Including those of Meal, Transportation, Board and Lodging Allowances, Supervision Charges at all Seaports of Entry amending CAO 3-91
Download2004CAO 01-2004Revocation of CAO 3-78 Provides for The Treatment of Importations of Materials on Consignment to be Processed into Finished Products for Export
Download2003CAO 12-2003Performance of Obligation under Warehousing Bond and Liquidation of the Warehousing Entry
Download2003CAO 11-2003Extending the Effectivity of CAO 5-2003 Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles offered for Voluntary Payment
Download2003CAO 10-2003Guidelines for Treatment of Samples for Counter-Sampling and Raw Materials for Making Sample Products
Download2003CAO 09-2003R&R Governing Customs Operations in Cagayan Special Economic ZOne and Freeport
Download2003CAO 08-2003Selection Criteria for Post Entry Audit
Download2003CAO 07-2003Established of Industry-Specific Customs Bonded Warehouse (ICBW) Servicing the Semiconductor and Electronics Industry and the R&R Governing its Operations
Download2003CAO 06-2003Amendments to CAO 02-2000 (Establishing the Super Green Lane Import Processing Facility)
Download2003CAO 05-2003Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles Offered for Voluntary Payment
Download2003CAO 04-2003Disposition of Seized and Forfeited Right-Hand Drive Vehicles
Download2003CAO 03-2003Establishment, Operations and COntrol of Specal Customs Bonded Conversion Facility
Download2003CAO 02-2003R&R RAtionalizing the Use and Operation of Public CBWs Supplementing Modifying CAO 2-91 and Other Related Issuances
Download2003CAO 01-2003BOI’s Industrial Policy on MVDP Importations
Download2002CAO 07-2002Establishment of Industry-Specific CBWs and The Rules and Regulations Governing its Operations
Download2002CAO 06-2002Rules and Regulations Implementing RA 8293 Intellectual Property Code of the Philippines (IP Code) Section 51-60 Trade Related Aspects IPRA (TRIPS)
Download2002CAO 05-2002Rules and Regulations in the Importation of Articles through the Customs Bonded Trading Warehouse
Download2002CAO 04-2002Amendment to CAO 3-97 providing new rates of service storage articles stored at CBW No. 36 U-Freight Phils Inc (Mactan-Cebu International Airport)
Download2002CAO 03-2002Treatment of Price Tags and Labels
Download2002CAO 02-2002Creation of a New Collection District No. XIV (Port of Clark International Airport) and redefining area of jurisdiction of Collection District No. II-A (POM)
Download2002CAO 01-2002Providing Use of X-Ray Machine as an Alternative to Actual Physical Examination Speed up Examination of Shipments and Movement of Cargoes in BOC
Download2001CAO 05-2001Implementing RA 9135 Act Amending Certain Provisions of Presidential Decree No. 1464 Tariff and Customs Code of the Philippines (TCCP)
Download2001CAO 04-2001Amendment to CAO 2-2001
Download2001CAO 03-2001Rules and Regulations for Customs Operations in the Poro Point Special Economic and Freeport Zone
Download2001CAO 02-2001Rates of Customs Fees and Charges
Download2001CAO 01-2001Rates of Customs Brokerage Fees
Download2000CAO 03-2000Amendment to CAO 1-95 Providing New Rates of Service, Storage and other Charges stored at CBW No. 31 55 83 124 125 128 158 Philippine Skylanders Inc PAL Paircargo Delbroshaus
Download2000CAO 02-2000Establishing the Super Green Lane Import Processing facility (SGL)
Download2000CAO 01-2000Annual Registration Fee of Importers