List of CMOs and CAOs

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 Broker’s list shall be allowed to file entries.

IMPORTERS ACCREDITATION

CMO 14 – 2008 – Amending CMO 15-2005 (Registration of Importers)
CMO 15 – 2008  – Amending CMO 15-2005 (Registration of Importers)
CMO 22 – 2005  – Amending Further CMO 23 – 99 (Registration of Importers) as amended by CMO 15 – 2005
CMO 15 – 2005  – Amending CMO 23-99 (Registration of Importers) as Amended by CMO 5-2000
CMO 16 – 2000  – Guidelines for TIN Updates
CMO 5 – 2000  – Amendments to CMO 23 – 99 (Registration of Importers)
CMO 1 – 2000  – Annual Registration Fee of Importers
CMO 23 – 1999  – Registration of Importers
CMO 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 Non-Intrusive 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 manager’s/Cashier’s 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