CUSNO7B FORMS, DOCUMENTATION, CUSTOMS PROCEDURES AND PRACTICES AND

CUSTOMS BROKERAGE OPERATIONS

CAO, CMO, AND OTHER RELATED LAWS, RULES AND REGULATIONS
IMPORT DOCUMENTATION
CB CIRCULAR 1389 Import and Export Transactions / Modes of Payment
UCP 600 Documentary Credits
CMO 28 2007 Implementing CAO 8-2007 entitled Description of Imported Articles in Tariff
Terms
CAO 8 2007 Description of Imported Articles in Tariff Terms
CMO 33 2006 Addendum to CMO 28 2006
CMO 28 2006 Supplemental Guidelines on Containerized Cargo Info in the
Implementation of CMO 2 2004 on the use of the Revised IEIRD
CMO 20 2004 Consolidated and Revision of CMO 1-96A, B & C on the used of Revised
IEIRD (BC Form 236)
CMO 12 1995 Disposition of the Delivery Copy (Copy No.6) of the IEIRD.
CMO 6 1995 Copy of Import Entry for the Tariff Commission
CMO 45 1992 Clearance Process Monitoring System (Processing Report Form)
CUSTOMS BROKERS ACCREDITATION
RA 9280 Customs Brokers Act of 2004
IRR of RA 9280
CODE OF ETHICS
CAO 3 2006A Customs Brokers Accreditation
OTHER RELATED MATTERS
CMO 9 2000 Supplement to CMO 8 2000 on the Wearing of Identification Cards within
Customs
CMO 8 2000 Wearing of identification Cards within Customs premises
CMO 106 1991 Procedure for Conference/Dialogue with Importers, Brokers or their
Representatives
CMO 42 1990 Identification of Persons to Whom Imported Goods are Released Should be
Attached to the Green Copy of the PDIG and countersigned by both the ID Holder and the
Wharfinger.
CMO 20 1990 Purchase of BOC Accountable Forms: Brokers are required to submit a
maximum of three names of employees authorized to buy such forms. Specimen Signatures of
those employees be kept on file. Only those employees so authorized by any particular
brokerage firm shall be allowed to buy forms.
CMO 19 1990 Directing Brokers to submit the names of their current employees in case of
cessation of employment or addition of new employees, the aforesaid list should be updated by
the concerned Broker. Accordingly, only employees appearing in the Brokers list shall be allowed
to file entries.
IMPORTERS ACCREDITATION
CMO 14 2008
CMO 15 2008
CMO 22 2005
15 2005
CMO 15 2005
CMO 16 2000

Amending CMO 15-2005 (Registration of Importers)

Amending CMO 15-2005 (Registration of Importers)
Amending Further CMO 23 99 (Registration of Importers) as amended by CMO
Amending CMO 23-99 (Registration of Importers) as Amended by CMO 5-2000
Guidelines for TIN Updates

CMO
CMO
CMO
CMO

5 2000 Amendments to CMO 23 99 (Registration of Importers)

1 2000 Annual Registration Fee of Importers
23 1999 Registration of Importers
107 1991 Adoption of TIN

CLAIMS FOR DRAWBACK/REFUND

DOF PRIMER Annual Mandatory Pre-Qualification of Claimants of Tax Credits and Duty Drawback
Claims Under Various Incentive Laws
DOF ORDER NO. 49-2000 Further Amending DO No. 41 92 s. 1992 Regarding Filing and
Processing Fees on All Applications for Tax Credits and Duty Drawbacks.
CMO 15 1991 Guidelines and Procedure for Refund (Tax Credit) of Unutilized Advance
Deposits of Customs Duties AAB
CMO 17 1990 BOC Officials Allowed to Sign Request for Certification from the Central Bank
with Regard to Claims for Refunds of Advance Customs Duties Paid Due to Unutilized L/C to avoid
duplicity of work
IMPORT PROCEDURES
CMO 4 2007 Implementation of the MOA between DOF and DA on Anti Smuggling
CMC 3 2005 Circularization of BPI AO #1 s. 2004 (Wood Packaging Materials)
CMO 32 2004 Strict Implementation of Mandatory BPS Requirements
FORMAL CONSUMPTION ENTRY
CMO 17 2008 Amendment to CMO 18-96, A & B in the Conduct of Examination of
Shipment in Ports with Selectivity System
CMO 32 1996 Triggering the Selectivity System
CMO 18 1996C Containerized Shipments Subject to Examination
CMO 18 1996B Responsibilities for the Conduct of examination of Shipments In Port with
Selectivity Systems and Designated Examination Areas
CMO 18 1996A Creation of Designated Examination Areas and Amendment to CMO 18-96
CMO 18 1996 Selectivity System in the Customs Clearance Process for Imported Goods
CMO 6 1996 Rules and Regulations in Examination of Shipment in Port with Selectivity
System & DEAs
CMO 37 2001 Revised Cargo Clearance Procedures to Implement RA 9135 & CAO 5 - 2001
CMO 18 2000 Amendment to Existing Customs Regulations on DEA
CMO 25 1999 Procedures for the processing of Consumption Entry under the WTO Valuation
System
CMO 46 1993 Modified Manual Clearance and Procedure Entered Under Formal Entries
(consumption and Warehousing)
CMO 38 2002 Rationalizing the Import Specialist Team (IST) Operations
CMO 5 1999 Guidelines in the Implementation of CSO 7 99 dd. Jan. 29, 1999 regarding the
Creation of IST
CSO 7 1999 Creation of Import Specialist Team (ISDT)
CMO 21 2008 Amended Rules and Regulations on the Treatment of Imported Articles
Declared as Off-Quality
Unnumbered Memorandum dd. 8 April 2008 Re: 100% Examination/Inspection of Reefer
Shipments
CMO 17 2007 Clarification on the Imposition of the Mandatory CSF on Foreign Transshipment
as Implemented by CAO 4 2007

CMO 16 2007 Additional Guidelines on CAO 4 2007

CMO 13 2007 Supplemental Guidelines on the Conduct of X-Ray Inspection
CMO 6 2007 Guidelines on the Conduct of X-Ray Inspection
CAO 4 2007 Guidelines for the Collection of CSF under EO 592 s. 2006
EO 592 s. 2006 Imposing the mandatory Payment of CSF in the Implementation of the NonIntrusive Container Inspection System (NCIS) Project of the BOC and Creating a Trust Fund for the
Use Thereof.
CMO 1 2002 Providing for the use of X-Ray Machine as an Alternative to Actual Physical
Examination to Further Speed Up the Examination of Shipments and the Movement of Cargoes in
the BOC.
CAO 2 2007 Accreditation, establishment and Operation of e-Customs VASPs
CMO 19 2007 Lodgment of Entries thru VASPs
NAIA IMPORT PROCEDURES
CMO 12 1997 Amendments to Selectivity CMO on the Import Clearance Procedures for
Adoption with Airport Operations
CMNO 1 1997 Procedures to be Followed in the Release of Goods from NAIA Customs Public
Bonded Warehouse
CMO 60 1991 Amending Paragraph 2 of CMO 65 1990
CMO 65 1990 Consolidated Guidelines for Special Processing of Air Cargo at NAIA
CMO 32 1991 Requiring Prior Payment of Duties and Taxes of Shipments Stored in NAIA Public
Bonded Warehouse Before Billing and Payment Storage Charges
CMO 20 1991 No AWB shall be accepted for purposes of filing the import entry where the
blank spaces therein provided for the Declared Value for Carriage and/or Declared Value for
Customs do not indicate said values in the appropriate currency.
CMO 2 1989 Directing Wharfinger In-Charge, Warehouseman, Storekeeper, Gatekeeper and
Customs Guard (NAIA) that only Ors of duties and taxes together with the Delivery Permits and
Ors hand carried by importer or their brokers.
TENTATIVE LIQUIDATION/RELEASE
CMO 10 2000 Detailed procedures to Further Implement CMO 3 2000
CMO 3 2000 Enhanced Cargo Clearance Procedure with Procedures on Tentative Release
CMO 26 1999 Procedures for Tentative Release of Shipment Under Bond pending Resolution
of Valuation
CMO 4 1999 Treatment of CASH/Check Guarantee for Tentative Released Shipment on
Submission of Required Documents to Secure Payment of Duties, Taxes and other Charges
SUPER GREEN LANE
CMO 28 2003 Revised SGL Accreditation and /Clearance Procedures
CAO 6 2003 Amendments to CAO 2 2000 9Establishing the SGL Import Processing Facility)
CMO 2 2000A Implementation of SGL Import Processing Facility
CMO 2 2000 Guidelines on SGL
CAO 2 2000 Establishing the SGL Import Facility
PAYMENT OF DUTIES AND TAXES
CMO 14 2006 Payment of Duties and Taxes to AABs
CMO 28 2002 Guidelines in the Implementation of the E-Payment System (EPS)
CMO 33 1996 Procedures to be followed in the issuance and utilization of COB
CMO 21 1996 Mandatory Acceptance Criteria Full/Maximum Utilization of ACID
CMO 25 1995 IRR of CAO 2 95 (Requiring the Mandatory Filing of Entries and Payment of
Duties and Taxes and other Charges thru AABs)

CMO 23 1995 Payments by managers/Cashiers Check

CMO 78 1991 Acceptance of Company/Personal Checks as Payment for Duties, Taxes and
Other Charges as well as Other Obligations Due to the BOC
CMO 28 1997 Procedures to be Followed in the Acceptance of Additional Customs Duties and
Taxes by Security Bank, pair Cargo
CAO 16 1996A procedures to be Followed in the Acceptance of Additional Customs Duties
and Taxes by PNB (Port Area Branch)
CMO 16 1996 Procedures to be Followed in the Acceptance of Additional Customs Duties and
Taxes by Land Bank (MICP Branch)
CMO 27 1996 Advance Payment of Duties in the IED

TAX CREDIT CERTIFICATES

CMO 13 2003 Validation of Transferred TCCs and Authorization to Purchase TCCs
CMO 12 2003 Processing/Issuance/application of TCCs in Tax Duty Payment, TCC cases
CMO 29 2002 Guidelines in the Implementation of Automated Tax Credit Certificate system
(TCCS)
CMO 32 1998 Final Clearance/Review by the Commissioner Re: Approval of TCCs before
release thereof to the Claimant/Consignee and Releases of Shipment Utilizing TCCs
CMO 31 1998 Customs Clearance Required Before TCCs Issued by the One-Stop-Shop of the
DOF is Accepted as Payment
OTHER CUSTOMS IMPORT PROCEDURES
CMO 21 2006 OCOM Clearance as Requirement for Release of Shipments of Iron and Steel
Products
CMO 13 2006 Amendment to CMO 9 2006 (OCOM Clearance as Request for Release of
Shipments of Plastic Materials)
CMO 9 2006
CMO 31 2004 OCOM Clearance for Onion, Garlic, Ginger and Potato Importation
CMO 16 2004 Amendments to CMO 8 2004 (Shipments Subject to Mandatory magna Scale
Weighing Prior to Release from Customs Custody)
CMO 14 2004 Amendment to CMO 8 2004 (Shipments Subject to Mandatory Magna Scale
Weighing Prior to Release for Customs Custody)
CMO 8 2004
CMO 11 2004 Importations of Sodium Tripolyphosphate (STPP) from Vietnam
CMO 1 2004 Treatment of Reefer Shipments
CMO 7 2003 Shipping Clearance for Rice Shipment
CMO 33 2002 Clearance Procedure for Short Shipment Cargoes
CMO 20 2001 Rules and Regulations on Importation of Rice and Coastwise Movement of Rice
Shipment to Implement Further the MOA between the BOC and NFA
CMO 9 1996 Rules and Regulations in the Examination and Assessment of Feeder Cattle
CMO 35 1994 Importation of Milk Powder Feed Grade
CMO 18 1994A Amendment to CMO 18-94 (Treatment of Barter Goods)
CMO 18 1994 Treatment of Barter Goods
CMO 37 1993 Treatment of Importations of Metal Waste and Scraps
CMO 32 1992 Remittance of 3% of all Taxes Collected of Imported Athletic Equipment to Phil.
Sports Commission (Sec. 26 of RA 6847 An Act Creating and Establishing the Phil. Sports
Commission, Defining its Powers, Functions and Responsibilities, Appropriating Funds Therefore
and for Other Purposes
CMO 8 1991 Coverage of CMO 6 91 (only importation of dangerous drugs)
CMO 6 1991 Withholding the Delivery of Imported Drugs Unless Cleared by the Executive

Director of DDB and Reasonable Quantity of Drugs as Sample for Laboratory/Testing Purposes
CMO 7 1990 Examining Officials, the CIIS and ESS Representatives and other responsible
persons witnessing the conduct of examination to observe and enforce this order. Samples shall
be taken only for purposes of laboratory examination or when the same is absolutely necessary
as an aid in the determination of the value of the shipment.
CMO 57 1989 Importation of Animal or Aqua Feed Additives and Ingredients
CMO 24 1989 Importation of Animal Feeds Unfit for Human Consumption
CMO 23 2002 Requiring the person(s) filing the Import Entry (Consumption, Informal or
Warehousing) to indicate in the logbook his/her complete name and position in the company and
to affix his/her signature opposite the name.
CMO 3 1989 No entries shall be accepted if the requisite data such as complete address of
importer/consignee, broker, agent bank, letter of credit number, etc. are not fully stated in the
entry form
CMO 14 1989 Verification of Documents
FORMAL WAREHOUSING ENTRY
CMO 1 2005 Importation Entered under Warehousing Entry but Subsequently Converted to
Consumption Entries
CMO 30 2002 Guidelines in the Implementation of Computerized Processing of Consumption
Entries for Withdrawal of Goods from Bonded Warehouse
CAO 3 2002 Treatment of price Tags and labels
INFORMAL ENTRY
CMO 7 2004 100% Examination of Shipment Processed Under Informal Entry
CMO 20 2002 Pre-Liquidation of Informal Import Entries
CMO 25 2002 Amendment to Sec. 3.2 on the filing of Informal Import Entry under the
Operational Provisions of CMO 79 90.
CMO 104 1991 Simplified Clearance procedures for Informal Entries
DUTY AND TAX FREE SHIPMENTS
CMO 13 1998 Systems and Procedures in the processing and Transmittal of Duty and Tax
Exemption Issued by the DOF
CMO 21 1997 Live Implementation of Duty/Tax Exempt System
CMO 1 1991 Revised Rules, Regulations and Procedures on the Importation of Trailer Chassis
by Shipping Companies, Superseding for the Purpose CAO 2 - 78
BONDS
CMO 28 2007 Implementing Rules and Regulations of CAO 8 2007
CMO 8 2007 Addendum to CMO 28 90 Procedures in Forfeiture of Bonds
CMO 34 2004 Cash Bond Refund Request Relative to Conditionally Tax and Duty Free
Importations under Sec. 105 of the TCCP
TRANSSHIPMENT
FOREIGN TRANSSHIPMENT
CMO 5 1997 Amendment to CMO 8 95 Amending CMO 62 93 (Transshipment of Foreign
Cigarettes)
CMO 8 1995 Amendments to CMO 62 93 (Transshipment of Foreign Cigarettes)
CMO 7 1994 Rate of Customs Fees and Charges for the Transshipment of Cigars and/.or
Cigarettes
CMO 42 1994 Transshipment of Foreign Cigarettes

CMO 62 1993 Transshipment of Foreign Cigarettes

CMO 22 1993 Supplemental Rules for Foreign Transshipment
LOCAL TRANSSHIPMENT
CMO 12 1992 Amendment to CMO 4 92 (Procedures in the Processing of Transshipment
Permit Covering Shipments to be Transferred to Another Collection District)
CMO 4 1 1992 Procedures in the processing of Transshipment Permit Covering Shipments to
be Transferred to Anot6her Collection District
CMO 40 1991 Revised Procedure in the processing of Transshipment Permit (Local)
CMO 34 1990 Daily and Monthly Report for Local Transshipment to be Submitted by the
District Collector to OCOM, and Repeal of CMO 33 90 (Subjecting Approved Application for Local
Transshipment Prior Clearance from OCOM)
CMO 92 1992 Transshipment from the Customs Zone to CBW

TRANSFER TO CY-CFS ON CONSOLIDATED CARGOES

CMO 2 2001 Procedures Governing the Release of Cargoes from Off-Dock CY-CFS under the
ACOS OLRS System
CMO 8 1996 Procedures to be Followed in the Release of Goods from Off-Dock CY-CFS and
Dangerous Cargo Terminal under OLRS
CMO 6 1994 Transfer of Cargoes to CY-CFS
CMO 54 1993 Control Measures in the Transfer of Consolidation Shipments to Outside CY-CFS
Warehouse
TRANSFER OF DANGEROUS GOODS TO DASSAD
CMO 101 1991 Procedure in the Transfer of Dangerous/Obnoxious Cargoes from the POM and
MICP to DASSAP
CMO 51 1991 Amendment of CMO 38 91 on Transfer of Dangerous Cargoes to DASSAD
CMO 38 1991 Amendment of CMO 97 89
CMO 97 1989 Transfer of Dangerous Cargoes to DASSAD
CMO 69 1989 Amendment to CMO 18 89: Dangerous Cargo(es) shall be subjected to 100%
examination prior to transfer to CDCA and n such transfer shall be effected unless cleared by the
Chief, CIIS
CMO 48 1989 Amendment of CMO 42 84 to effect the realignment of positions and
functions occasioned by the issuance and implementation of EO 127. Re: Examination of
dangerous cargoes prior to transfer to CDCA
CMO 18 1989 Relative to CMO 42 84. In reaction to derogatory report about smuggling
activities using CMO 42 84 as a means to cover up operations and avoid detection thereby
depriving the government of duties and taxes. Dangerous Cargo(es) shall be subjected to proper
examination and clearance from the Commissioner of Customs prior to transfer to Central
Dangerous Cargo Area (CDCA)
CMO 42 1984 Transfer of Dangerous Cargo)es) to the Central Dangerous Cargo Area (CDCA)
Pier 18 (Vitas Wharf), North Harbor, POM
POST ENTRY AUDIT

CAO 5 2007 Voluntary Disclosure Program

CAO 4 2004 Amending CAO 5 2001
CAO 8 2003 Selection Criteria for PEA
EXPORT PROCEDURES
PD 930 Simplifying the Export Procedures and Documentation
RA 8744 Export Development Act
CMO 19 2001 Amending Paragraph 1.5 of CMO 27 96 (New Export Declaration (ED) Form
and Export Declaration Procedure)
CMO 27 1996 New Export Declaration (ED) Form and Export Documentation Procedure
CMO 23 2006 Guidelines for the Issuance of C.O. Form D pursuant to EO 214 (Imposition of
Applicable CEPT on Qualified Imports for Ecozone Locator) in relation to CMO 27-2004
CMO 27 2004 Consolidated Procedures in the Issuance of CO with or w/out Preferential Tariff
Treatment and the Conduct of Retroactive Verification (on CO Form D & E) by the Import Group
CMO 118 1992 Certificate of Origin Form A: - Request for Retro-check
CMO 80 1992 New C.O. for Imports of Agricultural Products into the EEC
CMO 21 2005 Pilot Live Run of AEDS using ACOS DTI for Export Declaration of PEZA Locators
in the Automotive Sector
CMO 38 2004 Implementation of Rosetta Net e Customs for Exports
CMO 26 1996 Electronic Declaration & Clearance Procedures of export Shipment under the
Export Tracking & Monitoring System (ETMS)
OUTPORT OPERATIONS AND PROCEDURES
CAO 1 2006 Rules and Regulations for Customs Operation in the SBMA-Bataan
CMO 10 1998 Live Implementation of the Electronic Duty/Tax Exemption System at the Port
of Cebu (Supplement to CMO 21 97)
CMO 7 1998 Implementation Guidelines Regarding the Modernization of Cebu Customs
District Thru the Use of Computerized Systems and Other Reforms
CMO 13 1998A Supplement to CMO 13 1998 (Effectivity at Sub-Port of Mactan)
CMO 13 1998 System and Procedures in the Processing and Transmittal of Duty and Tax
Exemption Issued by the DOF
AIR CARGO
CMO 11 2007 Re-aligning NAIA Transshipment Documentation and Procedures Covering DHL
Express Consignment
CMO 8 2003 Clearance of Air Express Consignment of DHL at the Mactan Cebu International
Airport
CMO 37 2002 Clearance of Air Express Consignments of DHL Worldwide Express Phils. Corp.
at the NAIA
CAO 2 2006 Cargo Pre-Clearance Release System for the Air Cargo Industry
CMO 18 2002 Customs Control and Clearance of United parcel Service Inc. (UPS) at Clark,
Angeles, Pampanga
CMO 20 2003 Transshipment of Baggage of Arriving International Flight Passengers with
Connecting Flight
LOST IMPORT DOCUMENTS
CMO 15 2002 Reconstruction of Lost Import/Other Official Documents

VARIOUS CLAIMS
CMO 15 1991 Guidelines and Procedure for Refund (Tax Credit) of Unutilized Advance
Deposits of Customs Duties AAB