AMENDING CAO NO. 2-79 DATED 19 JUNE 1979, CAO NO. 5-80 DATED 20 MAY 1980, AND CAO NO. 4-81 DATED 11 DECEMBER 1981, PROVIDING FOR THE ANNUAL/BIENNIAL RENEWAL OF THE AUTHORITY TO …
Sections 1901 to 2004 of the Tariff and Customs Code of the Philippines,
as amended, in order to prevent the accumulation of unliquidated
entries as well as to ensure better control of the activities of Customs
Bonded Warehouse (CBW) operators and faithful compliance with pertinent
rules and regulations and, thereby, protect the interest of the
government, CAO No. 2-79, dated 19 June 1979, is hereby amended to
provide a new provision and Section 5 of both CAO No. 5-80, dated 20 May
1980, and CAO No. 4-81, dated 11 December 1981, are hereby amended as
follows:
PERIOD OF AUTHORITY TO RECEIVE FOR STORAGE IMPORTED CARGOES AND RENEWAL OF AUTHORITY.
The authority to receive imported cargoes for storage in a CBW shall
be for a period of one (1) year only, reckoned from the date of the
Memorandum designating the warehouse as a (public/private,
manufacturing, or trading warehouse) or from the date of the last
renewal thereof; Provided, however, that Customs Bonded Manufacturing
Warehouses (CBMW’s) covered by R. A. No. 3137 shall be authorized to
receive such cargoes for two (2) years.
The authority/license to operate a CBW (whether public/private,
manufacturing or trading warehouse) shall likewise, unless sooner
revoked or withdrawn, be for a period of one (1) year of two (2) years
in the case of CBMW’s covered by R.A. No. 3137 and shall be renewable
annually or biannually as the case may be, subject to the following
requirements, terms and conditions:
1. Application for Renewal. — The operator shall, within
fifteen (15) days after December 31 following the first year anniversary
of the authority/license to operate the CBW (after two (2) years in the
case of CBMW covered by R.A. No. 3137) and yearly (every two years in
the case of CBMW covered by R.A. No. 3137) thereafter within the same
period, file with the District Collector of Customs an application for
renewal of authority/ license to operate a CBW per format shown in Annex
“A” hereof.
The application shall be submitted together with the inventory of
raw materials, in-process and finished products as of December 31,
indicating therein the age thereof, respectively. The supporting
documents listed in Annex “B” hereof shall likewise be submitted with
the application.
Full disclosure of the information indicated in the application form
shall be required under pain of administrative and/or criminal
prosecution or disapproval of the application, as may be proper.
2. No Outstanding Obligation. — No renewal of
authority/license to operate a CBW shall be allowed unless upon
certification/ clearance duly issued that the applicant has no
outstanding obligation/liability whatsoever, whether monetary or
otherwise , with the Bureau of Customs.
For this purpose, clearance shall be issued by the Chiefs of the following, respectively:
— The operating division concerned (P/P BWD, GTM BWD or M/M BWD, as the case may be);
— Warehouse Inspection Division;
— Warehouse Documentation & Records Division;
— Liquidation & Billing Division;
— Bonds Division;
— Collection Division
— Law Division;
— Legal Service;
— Customs Intelligence & Investigation Service;
— Enforcement & Security Service; and
— Collection Service.
The WDRD shall be responsible for securing the clearances from all
the Divisions/Services; Provided that, all clearances shall be submitted
not later than seven (7) days from notice by the WDRD. It shall be
understood that a Division/Service which fails to comply within the
prescribed period shall be deemed, ipso facto, to have no derogatory
information/record of applicant’s accountability and should the contrary
be the case, the Division/Service Chief concerned shall be held solely
responsible and answerable therefor.
3. Bonds and Warehousing Fees. — The applicant shall post
the same kind and amount of bonds and pay the same warehousing fees
required under existing rules and regulations; Provided that, the
amounts and/or rates thereof may be adjusted by the Commissioner of
Customs as may be proper and necessary.
4. Closure. — Failure to file an application for renewal
within the prescribed period shall automatically render the CBW subject
to closure proceedings under such rules and regulations that the
Commissioner of Customs may prescribe.
EFFECTIVITY. — This Order shall take effect fifteen (15) days from the date of its approval by the Secretary of Finance.
(SGD.) SALVADOR M. MISON
Commissioner
APPROVED:
(SGD.) JESUS P. ESTANISLAO
Secretary of Finance
Adopted : 17 July 1990