PROCEDURES FOR THE IMPLEMENTATION OF E2M CUSTOMS SYSTEM-PHASE 3: IMPORT ASSESSMENT SYSTEM (IAS) IN ALL CUSTOMS PORTS NATIONWIDE

1.1 To implement the Electronic to Mobile (e2m) Customs System – Phase 3: IAS in all Customs Ports nationwide

1.2 To provide detailed instructions to declarants, brokers,
importers, warehouse operators, shipping lines, forwarders, transit
storage facilities, authorized agent banks (AABs), accredited
Value-Added Service Providers (VASPs), government agencies issuing
licenses and clearances, the concerned Department of Finance (DOF)
offices issuing Tax Exemptions and Tax Debit Memos and personnel of the
Bureau of Customs (BOC) on the customs clearance processes to be
observed under IAS of e2m Customs System

1.3 To effect smooth transition from the current procedures under
the Automated Customs Operation System (ACOS) to the intended customs
procedures under the e2m Customs System

2. Scope – The following components of e2m Customs System shall be implemented:

2.1 Client Profile Registration System (CPRS)

2.2 Electronic Manifest System (EMS), a separate CMO shall be issued

2.3 Formal Entry System (FES)

2.4 Warehousing Entry System (WES)

2.5 Payment Abstract Secure System version 5.0 ( PASS5)

2.6 Other Settlement Modes (OSM) consisting of Tax Exemptions, Import
Entry Declaration (IED) for Advance Duties, Tax Debit Memos (TDM),
Deferred Payment of Government Account (DPGA)

2.7 On-Line Release Systems (OLRS)

2.8 License and Clearance System (LCS) for government agencies that are already connected to the National Single Window (NSW)

3. General Provisions

3.1 Lodgment of Import Declarations under the e2m Customs System

3.1.1 Only Customs brokers and importers registered with CPRS
pursuant to CMO 39-2008 shall be allowed to submit import declarations
in e2m Customs system.

3.1.2 e2m Customs import declarations must be electronically lodged through the accredited VASP

3.1.3 For the proper accomplishment of the import declaration,
shown in Item 4.1 are the new information or data required under e2m
Customs System.

3.2 Licenses, Clearances and Permits

3.2.1 The Central Valuation Classification Review & Ruling
Committee (CVCRRC) created under CMO No. 7-2006 shall identify the Asean
Harmonized Tariff Nomenclature (AHTN) Codes that will require a
license or permit, in consultation with the concerned other Government
Agencies (OGAs). The CVCRRC shall review the e2m Customs Required
License Reference Table (LRT) and endorse the list of additional
commodity codes requiring a license or permit to be uploaded by the
Management Information System and Technology Group (MISTG).

3.2.2 In the e2m Customs System, the Importers/Customs Brokers are
required to secure licenses or permits for the covered commodities
before the electronic lodgment of import declarations; otherwise the
system will reject the lodgment of the import declaration.

3.2.3 In the case of ATRIG, where the commodity code for which the
ATRIG is to be issued is not in the e2m Customs LRT, an appropriate
communication from the concerned BIR office and duly endorsed by the
Office of the Commissioner shall be sufficient for MISTG to
provisionally upload the recommended AHTN code into the LRT, for later
review by the CVCRRC in consultation with the said agency.

3.2.4 Separate Customs regulations may be issued to cover the
particular procedure to be followed by the importer in acquiring the
electronic license or permit in each of the e2m Customs-ready issuing
agency.

3.2.5 License and clearance issued by government agencies that are not yet connected to the NSW or not yet e2m Customs-ready.

3.2.5.1 All licenses and clearances shall be processed in the
current procedure of tagging the import declaration into the SELECTED
channel to enable the verification of the license or clearance by the
BOC examiner.

3.2.5.2 The importer or his authorized broker and OGA shall use the AHTN Code listed in LRT.

4. Operational Provisions

4.1 New information or data in the e2m Customs SAD

4.2 Entry Processing Unit (EPU) and Submission of Documents

4.2.1 For Yellow and Red Lane Shipments – The Importer/Customs
Broker shall submit all copies of the IEIRD together with the required
supporting documents to EPU on the date of electronic lodgment with e2m
Customs System. If lodgment was accepted by the System on a date/time
beyond BOC regular office hours, the IEIRD and supporting documents
shall be submitted before noon of the next BOC regular working day. The
Importer/Customs Broker shall indicate the computer-generated Customs
Reference Number on the “Entry No.” field found on the upper right side
portion of Box No. 4 of the IEIRD thereof. The EPU shall stamp
“Received” on the original working copy of the IEIRD, indicating the
date and time of receipt, and then sign the same as evidence of receipt.
The EPU shall validate the Customs Reference Number indicated in the
IEIRD against the e2m Customs System. EPU shall then forward the
submitted IEIRD and its supporting documents to the Division/Section
concerned following the prescribed procedures.

4.2.2 For Super Green Lane Shipment, the Importer/Customs broker
shall submit a copy of the SAD printed from the VASP system ( VASP-SAD)
with all the required documents to the EPU on Tuesday or the second
working day of the succeeding week. The EPU shall stamp “Received” on
the copy of the VASP-SAD, indicating the date and time of receipt, and
then sign the same as evidence of receipt. The EPU shall validate the
Customs Reference Number indicated in the VASP-SAD against the e2m
Customs System. EPU shall then forward the submitted VASP-SAD and its
supporting documents to the Formal Entry Sections concerned or its
equivalent units following the prescribed procedures.

4.2.3 For Green Lane shipments, the Importer/Customs Broker shall
submit all copies of the IEIRD together with the required supporting
documents to EPU on the date of electronic lodgment. If lodgment was
accepted by the System on a date or time beyond BOC regular office
hours, the IEIRD and supporting documents shall be submitted before noon
of the next BOC regular working day. The Importer/Customs Broker shall
indicate the computer-generated Customs Reference Number on the “Entry
No.” field found on the upper right side portion of Box No. 4 of the
IEIRD thereof. The EPU shall stamp “Received” on the original working
copy of the IEIRD, indicating the date and time of receipt, and then
sign the same as evidence of receipt. The EPU shall validate the Customs
Reference Number indicated in the IEIRD against the e2m Customs System.
EPU shall then forward the submitted IEIRD and its supporting documents
to the Formal Entry Sections concerned or equivalent units following
the prescribed procedures.

4.3 Assessment – Assessment shall follow the existing procedures for amendment (Register), Re-route and Assess.

4.4 Payment –

4.4.1 To ensure that an e2m Customs declaration is accepted and
assessed successfully, all OSM payments claimed in the declaration
should be existing in the e2m Customs database before the declaration
making the reference is lodged. This is the responsibility of the
importer and his designated broker.

4.4.2 Payment for duties, taxes and other charges must comply with CAO 10-2008 and CMO 6-2009.

4.4.3 Utilization of a Tax Exemption Certificate shall follow the procedure below.

4.4.4 Utilization of a Tax Credit Certificate through a Tax Debit Memo (TDM) for payment shall follow the procedure below.

4.4.5 Utilization of TDM previously used for payment and with remaining balance shall follow the procedure below.

4.4.6 In case of opening of letter of credit with AAB, advance
payment of duties shall be submitted to e2m Customs through the
accredited VASPs through the filing of IED in the form of a SAD.

4.4.6.1 The net duty payable must be paid within the IED validity
period which is seven (7) days reckoned from the date the payment
instruction is generated by the system.

4.4.6.2 New IEDs intended to pay for shipments arriving at the
implementation Port shall be lodged with e2m Customs on or after the
Date of Implementation (DOI).

4.4.6.3 IEDs with existing balances shall be treated as described below.

4.4.7 Processing of Deferred Payment for Government Agencies shall
follow the provisions for government importations provided below.

4.4.5 Post-Entry Modification shall follow the current procedure until a revised procedure is implemented.

4.6 Utilization of Tax Exemption Certificate (TEC)

4.6.1 TEC to be issued on or after DOI

4.6.1.1 Importers with shipments arriving at the implementation
Port on or after DOI and intending to use a TEC to e ffect the release
of the shipments shall apply for the exemption at any of the following
DOF Revenue Department offices: Mabuhay Lane, Internal Revenue Division
and the Customs and Tariff Division.

4.6.1.2 The BIR, in the course of issuing an ATRIG, also prescribes
exemption from excise tax or Value-Added Tax ( VAT). The BIR shall
encode the exemption details of the ATRIG into e2m Customs TEC, in
addition to encoding the details of the ATRIG in the e2m Customs LCS.

4.6.1.3 Aside from the currently required supporting documents
(Bill of Lading, Invoice, etc.), importer shall also present to the DOF
or BIR, as the case may be, a printout of the declaration printed out
from his VASP submission (but not yet submitted to e2m Customs) to serve
as a guide for the proper classification of the commodities being
applied for exemption.

4.6.1.4 After the existing approval process (including the signing
by the DOF designated signatory of the agency-issued TEC, details of TEC
shall be encoded into the e2m Customs Tax Exemption system. The
electronic TEC shall be assigned a unique reference number by e2m
Customs System.

4.6.1.5 This e2m Customs-assigned reference number is to be entered
in the Terms of Payment Page of the declaration by the importer as
provided in 4.1 hereof.

4.6.1.6 A copy of the e2m Customs TEC (Sample printout is in Annex
B) and attached to the agency-issued TEC for release to the importer.
The agency-issued hard-copy of the TEC shall be forwarded by official
messenger to the Tax Exempt Division (TED) of the BOC.

4.6.1.7 The e2m Customs TEC and the agency-issued TEC are prepared
only for DOF and the importer’s reference. The electronic TEC is the
valid authorization for the tax exemption.

4.6.1.8 The Tax Exemption-issuing offices of the DOF may query the
e2m Customs Tax Exemption System to get the status of the TECs that
they have issued.

4.6.2 TECs issued prior to DOI

4.6.2.1 Importers holding unused TECs issued prior to DOI shall
bring their TECs to the original issuing office of the DOF Revenue Group
or the BIR.

4.6.2.2 After verification against the agency files and completion
of the approval process, the unused TEC shall be encoded into the e2m
Customs Tax Exemption System. The system shall assign a unique number
to the TEC.

4.6.2.3 A copy of the e2m Customs TEC is printed and attached to
the agency-issued TEC for release to the importer. There is no need for
DOF to forward the print-out of the electronic TEC to the BOC TED as the
latter office already has an electronic copy of the agency-issued TEC.

4.6.2.4 This e2m Customs-assigned reference number is to be entered
in the Terms of Payment Page of the declaration by the importer.

4.6.3 The agency-issued TEC and the TEC printed from e2m Customs System shall be attached to the IEIRD.

4.6.3.1 Upon submission of the declaration to e2m Customs System
through the VAS P, the TEC and the declaration are electronically
matched. A TEC cited in the declaration must be existing in the e2m
Customs database at the time the declaration is lodged. Otherwise, the
declaration is rejected by e2m Customs System. The importer may re-lodge
the entry after making sure that the TEC has been successfully
submitted by the DOF Revenue Department or the BIR office issuing ATRIG-
Tax Exemptions.

4.6.3.2 The TEC is verified by the BOC Examiner at the Assessment Division using the TEC module of e2m Customs System.

4.6.3.3 The BOC TED shall conduct a review and evaluation of the
agency-issued TEC it receives in parallel with the e2m Customs clearance
process that the declaration is subjected to.

4.6.3.4 At any time that the TED discovers a Tax Exemption that is
inappropriate or fraudulent, it shall immediately inform the originating
office of the exemption who shall then cancel the TEC. Cancellation
will render the Tax Exemption invalid during the e2m Customs matching of
the Exemption against the importer declaration.

4.7 Utilization of a Tax Credit Certificate (TCC)

4.7.1 TCC Jointly Issued by BOC and DOF One-Stop Shop Center (OSSC)

4.7.1.1 The importer shall present a copy of the VASP printout of
his declaration with the complete calculation of duties and taxes as
supporting documents to his application to the District Collector of the
Port for utilization of the TCC. The importer’s declaration is on a
pending status with the VASP and has not been submitted to e2m Customs.

4.7.1.2 The processing of the application for utilization shall be performed following existing procedures.

4.7.1.3 Upon approval of the importer’s application for TCC
utilization, the Tax Debit Memo (TDM) covering the single shipment shall
be generated using the e2m Customs TCC module.

4.7.1.4 The TDM shall be printed out for the importer’s reference
of the TDM Number. The electronic TDM uploaded in the e2m Customs TDM
System shall be considered the authentic and authoritative document that
is valid to be used for OSM payment.

4.7.1.5 An electronic ledger for the TCC is created in the system
and this ledger shall be automatically updated as the TCC is utilized as
payment of the duties and taxes in the clearance process of the single
shipment.

4.7.1.6 The importer or his representative shall cite the TDM
number in the Terms of Payment ( TOP) page of the declaration that he
wishes to pay with the TDM as provided in item 4.1 above.

4.7.1.7 When a TDM is used for the payment of duties and taxes, the
electronic TDM is automatically tagged USED by the System and shall not
be available for subsequent payment of declarations. The importer may
apply for a refund of the unutilized portions of the TDM, with the
appropriate office.

4.7.2 Solely-issued TCC by the DOF-OSSC (For BOI Companies)

4.7.2.1 The importer shall proceed to the implementation Port
District Collector, presenting a copy of the VASP printout of his
declaration with the complete calculation of his duties and taxes, among
other supporting documents required for his application for utilization
of the TCC. This declaration is on pending status with the VASP and has
not been submitted to e2m Customs System.

4.7.2.2 The processing of the application for utilization shall be performed following existing procedures.

4.7.2.3 The BOC Tax Credit Office shall evaluate and, with the
proper clearance from the approving authority under existing guidelines,
proceed to process the importer’s application for TCC utilization,
marking the application with the approved amount following existing
procedures.

4.7.2.4 The approved importer’s application and all supporting
documents shall be brought by the importer to the DOF-OSSC who shall
issue the TDM for the amount approved by the BOC. The DOF-OSSC shall
issue one TDM for one single shipment covered by the self-declaration of
the importer evidenced by his declaration printout.

4.7.2.5 Upon the approval of the application for a TDM, the
processing office at the DOF shall encode the details of the TDM data
into the e2m Customs TDM System.

4.7.2.6 The TDM shall be printed out for the importer’s reference
of the TDM number. The electronic TDM uploaded in the e2m Customs TDM
System shall be considered the authentic and authoritative document that
is valid to be used for non-cash payment.

4.7.2.7 The importer or his representative shall cite the TDM
number in Terms of Payment ( TOP) page of the declaration that he wishes
to pay with the TDM as provided in item 4.1 above.

4.7.2.8 When a TDM is used for the payment of duties and taxes, it
shall be marked USED automatically by the System and shall not be
available for subsequent payment of declarations. Unutilized portions of
the TDM, if any, shall be available for refund, under the existing
refund process.

4.7.2.9 For a period of time before the DOI in the implementation
Port, the OSSC shall issue new TDMs for utilization in the
implementation Port under the existing system but with the validity
period up to the day before the DOI only.

4.7.3 BOC-issued TCC

4.7.3.1 The authority to use the TCC or a portion of it shall be
termed a TDM in e2m Customs System to align DOF and BOC processing of
TCCs.

4.7.3.2 An importer shall apply for the issuance of a TDM to cover a
single importation in the implementation Port following the steps
below:

4.7.3.2.1 If the original TCC is kept with any of the non-Manila
ports, the importer shall retrieve the TCC from the non-Manila port and
surrender the same to the Tax Credit Office in the Assessment and
Operations Group (AOCG). The Tax Credit Office shall enter the balance
of the TCC in the existing TCC System, hereinafter to be called
Precedent TCC.

4.7.3.2.2 Following existing procedures for the application for a
TDM, the importer requests for the issuance of a TDM to cover his
single importation at the implementation Port.

4.7.3.2.3 Upon approval of the application by the approving
authority under existing procedures, the Tax Credit Office shall issue
the TDM from the Precedent TCC, currently executed through the issuance
of a BOC Official Receipt (OR).

4.7.3.2.4 The TDM (BOC OR) from the Precedent TCC shall be
encoded in e2m Customs TCC Module as an electronic TCC Immediately after
a new TDM (with a system-assigned number) shall be issued to the
importer using e2m Customs TCC module. The TDM will have the same amount
as the TCC, rendering the TCC as completely USED. There shall no longer
be any need to issue BOC OR to cover the TDM issued by the e2m Customs
TCC system.

4.7.3.2.5 The e2m Customs TDM shall be printed out for the
importer’s reference. The electronic TDM generated by the e2m Customs
TCC module shall be considered the authentic and authoritative document
that is valid to be used for non-cash payment.

4.7.3.2.6 The importer or his representative shall cite the e2m
Customs TDM number in the Terms of Payment Page of the declaration that
he wishes to pay with the TDM as provided in item 4.1 above.

4.7.3.2.7 E2m Customs shall generate reports for both the
Precedent TCC and the e2m Customs TCC. The reports shall be reconciled
by the Tax Credit Office.

4.8 Utilization of TDM with unused balances

4.8.1 TDMs with unused balances and intended to be used for OSM
payment in the implementation Port starting DOI, shall be returned to
the issuing office (DOF OSSC or the Tax Credit Office of the BOC) for
their re-validation and conversion to new electronic TDMs.

4.8.2 The verification of the validity of the TDM balance shall be
the responsibility of the issuing off ice. The holder of the TDM with
unused balance shall be responsible for the presentation of documents
required by the issuing office to establish the accuracy of the TDM
balance.

4.8.3 For TDMs issued by the BOC, unused balances shall be
administratively converted to electronic TCC using the e2m Customs TCC
module, under COA audit procedures. New TDMs may be subsequently issued
from this electronic TCC as described in Item 4.7.3 above.

4.8.4 Authentication of TCC and Reporting its Utilization

4.8.4.1 The TCC to be utilized by the importer shall be properly authenticated.

4.8.4.2 The original TCC jointly issued by the DOF OSSC and the
BOC shall be conveyed to the BOC Tax Credit Office, Attn: Deputy
Commissioner for Assessment and Operations Group, by an OSSC-designated
courier. The importer is given a photocopy of the TCC.

4.8.4.3 Before acceptance, the Tax Credit Office shall verify
the authenticity of the said TCC using the DOF system DI VAS. The BOC
Tax Credit Office shall treat the jointly-issued TCC in the same manner
as a BOC- issued TCC by encoding the details of the TCC in the Tax
Credit Module of e2m Customs.

4.8.4.4 The BOC Tax Credit Office shall be responsible for
submitting TCC utilization reports to the DOF-OSSC on periodic
intervals, as agreed upon by the two offices. The BOC Tax Credit Office
shall generate the TCC utilization report from e2m Customs System.

4.9 Utilization of IEDs with remaining or unused balance

4.9.1 Importers wanting to use IEDs originally presented at the
implementation Port and with remaining balances shall proceed to the
implementation Port Cash Division section in charge of IEDs and secure a
Certificate of Balance. There will be no change in the procedures for
the issuance of the Certificate of Balance.

4.9.2 Importers wanting to use IEDs originally presented at ports
other than the implementation Port to pay their declarations lodged at
the implementation Port shall proceed to the Port holding the original
IED and get a Certificate of Balance. There will be no change in the
procedures for the issuance of the Certificate of Balance.

4.9.3 Importers with unused IEDs that they intend to use for
payment of duties and taxes at the implementation port shall follow the
same procedure for IEDs with remaining balances as provided in Item
4.9.1 and Item 4.9.2 above.

4.9.4 The Certificate of Balance shall be presented to the
authorized officer of the Cash Division of the implementation Port for
use of e2m Customs IED system. The authorized officer shall encode the
data in the Certificate of Balance into e2m Customs IED using a special
purpose program. The converted IE D may retain the original IE D number
or be issued a new reference number by e2m Custom System.

4.9.5 Importer owning these IEDs shall have the responsibility to
secure from the implementation Port the e2m Customs reference numbers
for their converted IEDs.

4.9.6 The importer or his representative shall cite the e2m Customs
IED number in the Terms of Payment Page of the declaration that he
wishes to pay with the IED as provided in item 4.1 above.

4.9.7 To reduce the conversion efforts, the Collector of the
implementation Port is hereby tasked to encourage the immediate
utilization of the IEDs with remaining balance for shipments arriving
before the DOI.

4.10 Government importations

4.10.1 Government Agencies which are eligible for the deferred
payment scheme must be registered in the CPRS with their Joint Order
(JO) 2-91 identification number. Their eligibility shall be verified in
the course of approval of their CPRS Registration.

4.10.2 The government agency shall secure a clearance from the Collection Service before lodgment of their declaration.

4.10.3 Declaration of these pre-registered government agencies
shall avail of the deferred payment scheme by entering the code “DPG” in
Part 2 of Box 37 – PROCEDURE of the SAD as provided in item 4.1 above.
e2m Customs System checks that the government agency is eligible for
the deferred payment scheme by verifying its eligibility in CPRS.

4.10.4 These importations shall be selected YELLOW to allow the
examiner of the Assessment Division to verify the supporting documents
of the government agency, including the clearance issued by the
Collection Service.

4.11 OLRS – After completing e2m customs formalities and clearance procedures, release of the shipment shall be as follows:

4.11.1 An On-Line Release Instruction is immediately generated by
the e2m Customs OLRS after the bank debit confirmation is received from
the BOC-BAP/PCHC payment gateway.

4.11.2 For shipments stored at the Port temporary storage facility
or at other transit sheds (CY-CFS, Dangerous Goods Area), e2m Customs
System sends the electronic release instruction to the transit shed. The
transit shed shall provide e2m Customs System with the electronic
feedback message on the release of the shipment from the temporary
storage facility.

4.11.3 Misrouted release instructions, defined as release
instructions sent to a transit shed that does not store the cargo
referred to, shall be routed to the correct transit shed as soon as the
recipient transit shed informs e2m Customs OLRS of the mis-routing. The
SAD is updated with the correct transit shed code by the designated BOC
officer.

4.11.4 For shipments discharged at piers or discharge areas where
connectivity is not present, a release instruction will be printed from
the VASP by the importer/Customs Broker, signed by the Port Collector
or his designated representative and physically transmitted to the pier
of discharge area. After the release, the paper containing the release
instruction will be returned to the Port’s PID or POD which will update
the bill of lading status to signify shipment has been released to the
consignee.

4.11.5 Only the release instructions described in Item 4.11.2 shall
be honored by the transit shed. In cases of system breakdown which
prevents the transmittal of the on-line release instructions, the
Commissioner of Customs or his designated official, shall allow the use
of the manual release instructions in the prescribed format under Item
4. 11.4 above.

4.11.6 No other authorizations or approvals are required for the
shipment release except for the electronic release instructions or in
the case of non-Internet transit facilities, the duly-signed manual
release instruction.

4.11.7 If a Hold and Alert Order has been applied to the bill of
lading and this has not been lifted at the time of payment, no release
instruction shall be generated to the transit sheds. Only upon lifting
of the Hold and Alert Order will the release instruction be issued by
e2m Customs System.

5. Administrative Provisions

5.1 Port – There is hereby established a Port Implementation T ask
Force (PITF) that will have the responsibility for the day to day
implementation of IAS and other system s of e2m Customs at the Port. In
particular, the PITF shall monitor the implementation and resolve issues
arising from the implementation.

5.2 Organization

5.2.1 The PITF Head shall be the District Collector of Customs with
the Deputy Collectors for Assessment and Operations as TF Assistant
Head. The MISTG Head at the Port shall provide Technical Assistance to
the PIT F.

5.2.2 The District Collector shall determine the composition of the
TF which must include representatives from the shipping lines calling
at the Port, cargo handlers and other temporary storage facilities
authorized to receive shipments for temporary store pending Customs
Clearance, and from the AABs providing payment services.

5.2.3 A PITF Operation Center must be set up that shall be the
point of contact by the public for any question and/or issues related to
the proper implementation of e2m Customs. The Center must be manned
during office hours and must be equipped with adequate communications
and staff for the purpose. The Center must maintain the contact numbers
of all its members to include the Help Desk of all BOC-Accredited
VASPs.

5.3 National Implementation Task Force (NITF) – An NITF is hereby
established headed by the Deputy Commissioner of MISTG with the following responsibilities:

5.3.1 Provide technical, administrative and logistical support to
the PITF for the proper implementation of this Order including the
resolution of all implementation issues

5.3.2 Recommend adjustments and changes to e2m Customs implementation

6 . Repealing Clause – All Customs Memorandum
Orders inconsistent with the provisions of the Order are hereby deemed
modified and/or amended accordingly.

7. Transitory Provisions –

7. 1 The Commissioner of Customs shall announce the date of
implementation (DOI) of e2m Customs IAS in each Port through a
Memorandum Order addressed to the Collector of Customs of the Port.

7. 2 Dual Declaration Syste m – Upon effectivity of this Order, IAS
e2m Customs System shall be made operational at the Port together with
the current Automated Customs Operations System (ACOS).

7.2.1 All import shipments, except for transits, arriving at the Port on the DOI and onwards shall be declared in e2m Customs.

7.2.2 Import shipments that arrived at the Port prior to DOI shall
be declared under ACOS using current existing systems and procedures.

7.2.3 Lodgment of consumption and warehousing declarations under
ACOS shall be deactivated when all import shipments that arrived prior
to the Date of Implementation (DOI) are either entered or abandoned.

7.2.4 All outbound transit shipments from the Port to other local
ports and from the Port to economic zones or freeports shall be
processed under the existing procedures until e2m Customs Transit System
is implemented.

7.2.5 For ports where Exports are processed under ACOS, these
declarations shall continue to be declared under ACOS until e2m Customs
Export System is ready.

7.2.6 Selected and Unpaid declarations in ACOS as of the DOI shall
be processed, paid and released under ACOS and the payment Abstract
Secure System Version 4 ( PASS4). Shipments that arrived on or after the
DOI, with advance payment made through PASS4, shall lodge their entry
declaration under IAS, after having their advance payment in PASS4
converted to an IED in PASS5. The detailed procedure of this conversion
is in Item 4.9 above.

8. Effectivity – This Order shall take effect immediately.

Adopted: 24 July 2009

(SGD.) NAPOLEON L. MORALES
Commissioner

^[*] Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.