CUSTOMS MEMORANDUM ORDER (CMO)

This contains the directives and/or instructions affecting the officials and
employees of the Bureau involving a more limited scope and requiring definite
compliance. Customs Memorandum Orders are not subject to the approval of the
Secretary or Finance. CMOs also substantiate or flesh out provisions of CAOs which
are general in nature.

CUSTOMS TARIFF CIRCULAR (CTC)

TRANSACTION VALUE

This contains the original ruling or decisions of the Commissioner of Customs and
of other competent authorities,including decisions of superior courts, on the
tariff classification , the ascertainment and determination of home consumption
value or dutiable of imported articles.

CUSTOMS ADMINISTRATIVE ORDER (CAO)

This contains the rules and regulations which are promulgated by the Commissioner
of Customs and approved by the Secretary of Finance to implement certain provisions
of the Tariff and Customs code and the Revised Administrative Code and all
instructions for the information and guidance of all officials and employees
including the public in general, in connection with the proper administration and
operation of the bureau.

CUSTOMS MEMORANDUM CIRCULAR (CMC)

This contains dissemination of instructions and other information for the guidance
of all officials and employees and the public in general, including the
circularization of rulings, precedents , laws, or regulations of general interest ,
the opinions of the Secretary of Justice ,resolutions and decisions of courts and
the Chairman of the Civil Service Commission which affect the functions and duties
of the Bureau's personnel. This also includes such rules and regulations which are
issued by the different agencies of the government and which affect the functions
of the Bureau. This however, does not include matters effecting valuations,
appraisal, classification and liquidation of imported articles which are covered by
another series of Customs Circular.
This covers the creation of study groups and committees in the Bureau.

CUSTOMS SPECIAL ORDER (CSO)

CUSTOMS PERSONNEL ORDER (CPO)

This covers the assignment or detail of officials and employees from one unit to
another within the Bureau or from the Bureau to another government agency.

CUSTOMS VALUATION CIRCULAR (CVC)

TRANSACTION VALUE
This contains the home consumption of imported articles ascertained and established
from time to time by the Commissioner , including subsequent amendments for ready
appraisers. Examiners and others concerned.

CUSTOMS TARIFF DECISION CIRCULAR (CTDC)

This contains rulings or decisions of the Commissioner and of other competent
authorities , including decisions of superior courts, which may change any existing
established classification or existing ruling, decision or interpretation on
classification or basis of appraisal for the ready reference in guidance of
collectors, appraisers , examiners in others concerned.

EXECUTIVE ORDER (EO)

Acts of the President providing for rules of a general or permanent character in
implementation or execution of constitutional or statutory powers shall be
promulgated in executive orders.

ADMINISTRATIVE ORDER (AO)

Acts of the President which relate to particular aspects of government operations
in pursuance of his duties as administrative head shall be promulgated in
administrative orders.