The Philippine Bureau of Customs (BOC) has issued a new order for the mandatory filing of consumption entries and payment of duties and taxes at the initial public or private bonded warehouse of discharge.
Customs Memorandum Order (CMO) 28-2017 covers all articles imported by air or sea, intended for consumption in the customs territory and discharged to a private/public bonded warehouse and transferred to another private/public bonded warehouse.
The CMO, which was signed by Customs Commissioner Isidro Lapeña on November 24, took effect immediately.
The new order does not apply to articles imported by accredited locators in Philippine Economic Zone Authority zones and free port zones; those intended for use as raw material to be manufactured by accredited customs bonded warehouses; those intended for immediate exportation; and those bound to accredited air express operators.
Under CMO 28-2017, all covered imported shipments shall immediately be covered by the necessary import entry/single administrative document (SAD), and pay the duties and taxes due within the periods provided by the Customs Modernization and Tariff Act, whether formal or informal, at the initial public/private bonded warehouse of discharge.
“Thus, transfer to another public/private warehouse without the filing of entry and payment of duties and taxes shall be prohibited,” the order states.
Non-compliance or violation by any customs officials with any of the provisions of CMO 28-2017 will constitute simple neglect of duty as provided under CMO 25-2010, and shall be punishable by dismissal on the second offense. – Roumina Pablo
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