All once-a-year importations in the Philippines are now subject to 100% physical examination by the Bureau of Customs (BOC).
In a memorandum dated August 15 and signed August 16, Customs Commissioner Isidro Lapeña said the directive is “to protect the integrity of the once-a-year importation scheme,” which is formerly called first and last importation scheme.
The 100% physical examination of once-a-year importations is in addition to provisions set forth in Customs Memorandum Order (CMO) No. 44-2009, which provides the rules for the registration of once-a-year importers to BOC’s Client Profile Registration System (CPRS).
Under CMO 44-2009, a once-a-year importer is an individual, company, corporation, or partnership which has a single shipment covered by one bill of lading and one import entry declaration. The registration of a once-a-year importer is limited to only one importation for the period of 365 days from the date of approval of the district collector.
Once-a-year importations may be processed under formal entry (consumption) or informal entry declaration, whichever is appropriate.
