REVISION OF CMO 1-96 ON THE USE OF THE REVISED IMPORT ENTRY AND INTERNAL REVENUE DECLARATION—(BC FORM 236)

With the modernization and computerization programs of the Bureau
progressing, and amendments of pertinent legislation and changes in
procedures supervening since its issuance on January 1, 1996, Customs
Memorandum Order 1-96, on the use of the revised Import Entry and
Internal Revenue Declaration (B.C. Form 236) for the clearance of
cargoes for consumption, warehousing and temporary admission, is hereby
amended and rewritten, pursuant to Section 608 of the tariff and Customs
Code, as amended and Executive Order 292, otherwise known as the
Administrative Code of 1987 as follows:

I.          OBJECTIVES:

1.         To provide guidelines for the use of the revised IEIRD;

2.         To align the IEIRD to the implementation of the WTG Valuation System,

3.         To lay the basis for the computerized entry processing system, known as ACOS (Automated Customs Operations System);

4.         To facilitate and promote trade, protect legitimate commerce, and enhance control measures; and

5.         To facilitate the gathering of accurate trade statistics.

II.         ADMINISTRATIVE PROVISIONS:

A..       COVERAGE

1.         The revised IEIRD and Rider(s) shall be in the form, style and configuration as shown in Annex I hereof;

2.         The form shall be used for both consumption and
warehousing procedures. To indicate the particular procedure, a code
from Annex XVI shall be entered in box 37 by the declarant;

3.         The Revised IEIRD form, which shall be pre-numbered in
series, comes in a set of seven copies, to be distributed by the
assigned segregator/distributor, strictly as follows:

First	White	Customs
Second	Yellow	National Statistics Office
Third	Orange	Tariff Commission
Fourth	Gray	Bureau of Internal Revenue
Fifth	Blue	Declarant
Sixth	Pink	Terminal Operator
Seventh	Green	Gatekeeper PID (for outside Metro Manila ports)
		Dep. Coll. for Operations (for Metro Manila ports)

4.         The revised IEIRD is divided into the following areas as described hereunder,      

                            

Trade Operators	– Exporter, Box 2
	– Importer / Consignee, Box 8
	– Broker / Attorney-In-Fact, Box 14
General Data	– Office (of clearance) code, top right hand corner
	– Registry/Manifest Number, top right hand corner
	– Declaration type, box I
	– Number of pages, box 3
	– Number of items, box 5
	– Total packages, box 6
	– Reference no., box 7
	– Freight, Insurance, and Other Charges, box 9
	– Country of export & code, box 15
	– Country of Origin, box 16
Transportation	– Vessel, Aircraft and Registry Number, box 18
	– Local carrier, if any, box 21
	– Transshipment Port, box 27
	– Port of Destination, box 29
	– Location of Goods, box 30
Financial	– Terms of Delivery, box 20
	– Foreign Currency code and Total Value, box 22  – Exchange Rate, box 23  – Financial and Banking data, box 28
Goods Description	– Marks and Numbers, Number of packages,  – Package type, Container numbers  – Description of goods by commodity code, box 31
Procedure	– Item No., box 32  – Commodity code, box 33  – Country of origin code; box 34  – Item Gross and Net weight,     boxes 35 & 38 respectively  – Preference code, box 36  – Procedure code, box 37  – Valuation – Relationship, box 39  – Air Waybill/Bill of Lading No., box 40a  – Previous document no., box 40b  – Supplementary units, box 41  – Item Customs Value (F. Cur), box 42  – Valuation Method Declared, box 43  – Dutiable value (PHP), box 46  – Adjustment, box 45
Additional Info.	– Additional information, certifications,     authorizations, box 44
Assessment	– Details of duties and taxes, box 47
Accounting	– Accounting details, including Method of payment  – Receipt No., Total fees and Total assessment,     box 47 b  – Account number, box 48  – Identity of warehouse, box 49
Certifications	– Broker/Importer/Attorney In-Fact, box 50, part I
Under Oath	– Oath portion, box 50, part 11

5.         Data required are to be entered within the confines of
the boxes provided. Boxes are to be completely filled up. Where data
required is not applicable, place NA.

6.         The delivery and Gatekeeper’s copies do not contain the
assessment data. In its place are boxes for cargo accounting and free
disposal.

7.         Reference to Transaction Value aligns with the Philippines adoption of WTO Valuation Agreement on 1 January 2000.

8.         The IEIRD, the IEIRD Rider and the IEIRD Supplemental
Declaration on Valuation (SDV) are to be completed as prescribed herein
whether or not customs ports operate ACOS.

9.         The IEIRD Supplemental Declaration on Valuation (SDV)
shall be in the form, style and configuration as shown in Annex II
hereof. It shall be used for both Consumption and Warehousing
procedures.

10.       Two copies of the IEIRD Supplemental Declaration on
Valuation are required to be filed with each declaration. One will be
retained with the working entry documents, the other will be attached to
the Declarant’s copy.

II.         HOW TO ACCOMPLISH THE IEIRD

Office Code

This refers to the office code for the port at which the declaration
is filed. The code for each Customs port in the Philippines is found in
Annex X.1

Registry/Manifest Number

Fill in the registry/manifest number issued by the shipping
line/airline in accordance with the format prescribed by the Bureau.

BOX 1 Declaration

This refers to the code “types” from the “look up” table attached as
Annex III. Annex XV table provides a further “break down” to each
general procedure code that may apply to a declaration.

This box can be left blank on the IEIRD rider (continuation) sheets.

Only one general procedure code will apply to different articles in a
multi-item declaration. This means that entry for home use and
transshipment can not be covered by the same declaration. However, under
one general procedure code, different combination of codes of
procedures for transactions in sequence as described in Annex XVI, may
apply at the item level, please refer to box 37.

BOX 2 Exporter/Supplier

This refers to the full name and address of the Exporter/Supplier.

An exporter/supplier refers to a natural or juridical person,
including the manufacturer, seller or other person whose name appears on
the commercial invoice as such.

BOX 3 Page (Number of pages of IEIRD and its rider)

If rider (continuation ) sheets are not used, this box should be
marked NA. Otherwise, enter the number of riders being used. If there is
one declaration and two rider sheets, enter 1/3 on the declaration
itself, 2/3 on the first rider sheet and 3/3 on the second rider sheet.
The first figure should appear in the first sub-division and the second
figure should be entered in the second sub-division.

BOX 4 Place NA

BOX 5 Items

This refers to the number of items being declared including those on
any rider sheets. The number of items corresponds to the number of
“Description of Goods” boxes (box 31) being completed.
Importers/Declarants that have written authorization of the BOC to
combine commodity codes (see box 33) shall treat the resulting
combination of commodity codes and values as one item only.

BOX 6 Total Packages

When the consignment is in packages, place the number thereof. When
the consignment is in bulk; as in grains, oil, etc., place 1.

BOX 7 Reference Number

Brokers/Importers or their Attorney’s-In-Fact are to enter their own
reference number for the particular consignment covered by the
declaration.

BOX 8 Importer/Consignee

Refers to a natural or juridical person who makes or on whose behalf
a Broker/Attorney-In-Fact makes an import declaration, that person
being the holder of the bill of lading or air waybill.

Fill in the full name, address and the correct Tax Identification
Number (TIN) of the Importer/Consignee as issued by Bureau of Internal
Revenue. Executive Order No. 98 directs all government agencies to
incorporate the TIN in all government documents. Said TIN must be
registered with BOC database before any transaction can be processed in
BOC’s ACOS system.

BOXES 9a, 9b, 9c

This refers to the total amount per declaration of Freight,
Insurance and Other Charges respectively. For DTI & EDI clients, use
the valuation note to encode the corresponding amount for freight,
insurance and other charges.

Freight – refers to the charges paid for the transport of the cargo.

Insurance -refers to the cost of insurance taken to cover the cargo.

Other Charges – refers to the cost of containers & packing
charges, royalties/license fees, assist, commissions and brokerage fees
if incurred by the importer and not included in the customs value
declared in boxes 42 and 22.

Together with the Customs Value, amounts reflected in boxes 9a, 9b
and 9c are included in the determination of the Dutiable Value.

BOXES 10,11 & 12 Place NA

BOX 13 Tentative Release Codes

This box identifies the Tentative Release Filing Fee code
applicable, corresponding to the range within which the contested amount
reflected in the approved security falls; to be filled in by encoder or
appraiser as the case may be:

CODE	AMOUNT IN QUESTION	FEE
1	P 50,000 and below	P500.00
2	P 50,000 – 100,000	P600.00
3	P 100,000 – 200,000	P700.00
4	P 200,000 – 300,000	P800.00
5	P 300,000 – 400,000	P900.00
6	P 400,000 – 500,000	P1,000.00
7	P 500,000 – 750,000	P1,500.00
8	P 750,000 – 1,000,000	P2,000.00
9	P1,000,000 – UP	P5,000.00
0	Bureau of Customs initiated	none

This box can also be used by the encoder for the following codes:

AC  Discrepancy between ACOS computation & broker’s

ND  Insufficient Goods Description

BOX 14 Broker/Attorney – Fact

Refers to a natural or juridical person who makes a customs
declaration on behalf of another natural or juridical person. Enter the
full name, address and the correct Tax Identification Number (TIN) of
the authorized Broker/Attorney-In-Fact as issued by Bureau of Internal
Revenue. Executive Order No. 98 directs all government agencies to
incorporate the TIN in all government documents. Said TIN must be
registered with BOC database before any transaction can be processed in
BOC’s ACOS system. For in-house broker, please use 99999999999. Please
refer also to box 50.

BOX 15 Country of Export

Refers to the name of the country from which the goods were
originally dispatched to the Philippines. This is not necessarily the
country of origin or manufacture, neither is it necessarily the last
country from which the goods were shipped to the Philippines.

BOX 15a Country of Export, Code

This refers to the code for the Country of Export as per the list attached as Annex IV.

BOX 15b Place NA

BOX 16 Country of Origin

Refers to the country where the item was produced or manufactured.
If the declaration involves several items with different countries of
origin, enter the word “MANY” in this box.

BOXES 17, 17a, b. Country of Destination Place NA

BOX 18 Vessel/Aircraft

Refers to the Vessel/Aircraft used for main transport. Where goods are imported by aircraft, indicate the flight number.

BOX 19 Container

Choose one of the following codes:
— for goods not imported in container		0
— for goods imported in container		1
— for goods imported both in container and “loose”		1

When goods are imported in containers, the identification number(s)
of the container(s) must be entered in box 31. If box 31 is full, the
“free disposal” box on the reverse side of the entry is available for
this purpose.

BOX 20 Terms of Delivery

Select the appropriate code from Annex V attached.

BOX 21 Local Carrier, if any

Name of the carrier for transit to another Customs Port of the Philippines.

BOX 22 Total Customs Value (All items)

This box is for the total of the customs value/s in box 42.

BOX 23 Exchange Rate

This refers to the rate of exchange used when converting the
invoiced amount from foreign currency to Philippine Pesos. The rate of
exchange to be entered is the rate determined by the Central Bank noted
by the Bureau of Customs as current on the day that the declaration is
filed (lodged).

NOTE:     The Exchange rate disseminated by Central Bank each Friday
applies the following day, Saturday and the following days of the week
i.e. Monday to Friday. Additionally, foreign currencies are to be
converted directly into Philippine Pesos. Reference date used by ACOS is
the date of import entry registration at ACOS.

BOX 24 Bank Charges Code

Use code “42” to indicate that no bank charges are involved.

BOXES 25 & 26 Place NA

BOX 27 Transshipment Port

Transshipment Port refers to the port at which the goods are to be
unloaded for transport to another port. This box is only relevant to
importations that are transshipped and need not be completed for direct
imports. When necessary to complete, enter the appropriate code found in
Annex X.

BOX 28 Financial and Banking Data

Bank Code — Appropriate code found in Annex VIII.

Terms of Payment — appropriate code found in Annex VII.

Bank Name — Name of local bank where payment of duties & taxes was made.

Branch — Appropriate code found in Annex IX.

Bank Reference Number — Same as IEIRD serial number for consumption
entries; for warehousing entries, use importer’s TIN number.

BOX 29 Port of Destination

This is the port of final destination, i.e. the port at which the
goods are entered for Customs purposes. Appropriate code found in Annex
X.

Box 30 Location of Goods

For sea ports, this box should contain the Location code for the
shipment as to the specific CY, CY-CFS (indock/offdock), Inland
Container Depot or warehouse where they are located/stored. e.g. C05 for
Orient Freight.

For airport, the declarant should put in this box the air cargo
warehouse code where the goods are temporarily stored e.g. A02 for
Paircargo warehouse, A05 for U-freight warehouse. Please refer to Annex
XI.

BOX 31 Marks and Numbers, packages, Container Number(s), Number and Kind, Description of Goods

Refers to the representation of the cargo in the shipping documents for the purpose of identification.

Marks/Numbers (and kind) or Container numbers must be indicated in
the left hand section of the box in sufficient detail to enable them to
be identified. Marks/Numbers or Container numbers of the goods subject
to different Commodity Codes must also be indicated in Box 31 of the
riders. Type the word “same” in the rider(s) if the Marks/Numbers or
Container numbers are already indicated in the main declaration. The
code for types of packages is found in Annex XII.

On a multi-item declaration, total packages declared in Box 31 must
equate with Total Packages as entered in Box 6. The goods described in
this box must all belong to the same Commodity Code. Otherwise, each
item shall be described according to the description established under
CMO 46-94. If no such description is available, it shall be described in
a manner prescribed by Section 1307, TCCP.

It is not recommended to copy out the full description as set out in
the Tariff and Customs Code. For commodity/shipment falling under HS
Code caption “Other”, the subject shipment should be described in terms
closely approximating the description contained in the corresponding
invoice/packing list. ACOS provides for 44 characters to enable specific
description of the goods. Where the Commodity Code to be used depends
upon the size, weight or other physical criteria, the description should
include that information too. Equally, when goods are liable to excise
and/or specific duties, their description should make this clear.

BOX 32 Item No.

Enter the number of the item described in box 31 . Thus on page 1 of
the declaration the item number will be ‘1’, and on the first rider the
item numbers will be ‘2’ , ‘3’, and ‘4’ and so on up to 999. Items may
be declared on one multi-item declaration.

BOX 33 H.S. Codes (Commodity Codes)

A)        Is the Harmonized Systems Code Tariff Heading or sub
heading which applies to the item. The rules governing the location of
the commodity code digits in Box 33 must be followed precisely. The
entry of codes constitutes a declaration which is basic information for
the assessment of import charges.

Reflect in this box the 8 digits of the code for the goods described
in box 31 as set out in the Tariff and Customs Code of the Philippines
in accordance with the directions of Title I – Import Tariff.

B)        COMBINING INDIVIDUAL COMMODITY CODES INTO ONE — UNDER CERTAIN CONDITIONS

In view of the need for simplified rules/procedures in the
computation of duties & taxes, and in line with the Bureau of
Custom’s desire to facilitate legitimate trade, the following changes to
current practice may, at the trading community’s convenience, be
adopted for assessment purposes.

Provided that they attract the same rate of duty individual items of
an import entry, of up to five (5) differing commodity codes in
accordance with the Tariff and Customs Code of the Philippines, may be
declared under the one commodity code that represents the item of the
highest individual value, subject to the following conditions:

Each individual item to be combined to the one commodity code must:

1.         Have a Custom Value of less than P 10,000.00.

2.         The total Customs Value of the resultant single Commodity Code must not exceed P30,000.00.

3.         Be clearly identified for appraisal purposes in box 31,
44 or the free disposal section on the reverse side of the IEIRD by way
of reference to relevant items on the invoice and by reference to the
relevant Commodity codes that have been combined.

NOTE:     I) Commodity codes not subject to preference claims can be
combined. Commodity codes subject to preference claims can be combined
BUT items subject to duty preference claims cannot be combined with
those items which are not subject to preference claims.

II) Goods subject to Excise/Specific tax and/or Ad Valorem Tax cannot be combined.

In order to qualify for this provision it will be necessary to seek a
continuing written authorization for specified items or one for
singular use from the District Collector. A copy of the said
authorization should be provided with each entry to which it is being
applied with Box 44 being noted accordingly.

An example of the way in which this provision works, follows:

MOTOR VEHICLE PARTS – at Duty rate of 15%.
Description	Commodity Code	Value, PHP
Other articles of plastic; Other etc	3926.90.90	10,000.00
Pneumatic tyres, of rubber	4011.10.00	5,000.00
Leaf-springs and leaves therefore	7320.10.00	8,000.00
Other articles of iron or steel, Other etc.	7326.90.90	7,009.00
Total Value, PHP		= 30,000.00

In the example outlined above the resulting combination of commodity
codes will have them declared under the one commodity code representing
the highest individual value, i.e. 3926.90.90 at a combined declared
value of P30,000.00.

C)        Tariff Specification Codes to be utilized in Box 33

Box 33 has the following configuration:

XXXXXXXX       – 8 digit H. S. code, for example 2204.21 00

XXX         – Not used. Could be used in the future if so decided by the Tariff Commission.

XXX         – Not used.

XXXX      – Not used.

XXXX      – called the Tariff Specification, not a part of the
Commodity codes, but the system uses it to cater to the differing excise
tax rates within the same commodity codes. For these items, system
defaults it to the highest excise tax rate if left blank. Please refer
to Annex XIII. Failure to indicate the proper tariff specifications
shall be taken to mean the highest excise tax shall apply.

Tariff Specification codes are also used to identify specific
products within a general Tariff code such as Other articles of plastic
of 3926.90.90. Annex XXI also defines those specific products and their
relevant Tariff Specification code.

Because of particular requirements for certain sections of the
Tariff and Customs Code (TCCP), it is necessary to utilize the Tariff
Specification section of this box and in particular, the last 4 digits
not currently utilized. This section does not form a part of the
commodity code.

BOX 34 (a) Country of Origin Code

Specific to each item, enter the code for the country of origin of the goods from the list of codes attached as Annex IV.

BOX 34 (b) Place NA

BOX 35 Item Gross Weight (kg)

Refers to the weight of the cargo for this item as declared in Box 31, including it’s packing, stated in kilograms.

It is necessary to enter the Gross Weight for each item included in
the Declaration. If item gross weight is available in documents, there
is no need to apportion the Total Gross Weight per item. If not, it will
be necessary to apportion the total gross weight per item either on the
advice of the Importer or as accurately as possible so that Gross
Weight of all items equals the total indicated in relevant documents.
The gross weight shall be apportioned to each item according to the
ratio of the customs value of the item (box 42) to the total customs
value of the item (box 22).

Bow 36 Preference

Refers to the particular preference agreement, system or scheme applied. Please refer to Annex XIV.

BOX 37 Procedure

The appropriate code shall be composed of four digits. The first two
digits represents the Requested Procedure, and the last two digits
represents the immediately Preceding Procedure to which the importation
was processed.

Please refer to Annex XVI.

One general procedure, one import declaration. For shipments
covering more than one general procedure (i.e. home consumption and
temporary import under bond), that shipment should be covered by the
same number of import declarations. The general procedure should be the
one mentioned in box 1. Please refer to Annex XVI for a list of possible
Combination of Codes of Procedures for Transactions in Sequence (four
digits).

The second sub-division of this box provides for a three-digit code
to recognize Conditionally Free Importation like exemptions from duty,
excise and / or VAT, etc. and other uses. The relevant codes to be
applied for this are called additional codes and are attached as part of
Annex XIX.

Entry of a Combination of Codes of Procedures for Transactions in
Sequence in this box constitutes a formal declaration that the
conditions of relevant law/regulations will be complied with and legally
binds the person signing the declaration.

BOX 38 Item Net Weight ( kg)

The net weight is the weight of the goods including its immediate
container/packing which is considered as one with the goods and part of
its cost.

BOX 39 Valuation

In this. field, encode Y(es) or N(o) as per the response to the questions in the Supplemental Declaration on Valuation as to:

1)         Is the buyer and seller related?

2)         Are there any royalties/license fee paid?

3)         Are there any selling commission/brokerage fees paid?

4)         Are there any proceeds for any subsequent resale,
disposal for use of the imported goods that accrues directly or
indirectly to the seller?

5)         Is there an assist applied in connection with the production and sale for export of the imported goods?

Input to this box will therefore consist of a set of five letters to
identify the answers to each of the above five questions found in the
Supplemental Declaration on Valuation.

The declarant shall see to it that the answer in box 39 is
consistent with the answer in the corresponding question in SDV.
Example: YYNYN.

BOX 40a AWB/BL

Refers to the air waybill or bill of lading number.

BOX 40b Previous Document No.

To be completed in instances where this particular declaration is
the result of a previous action. For instance the conversion of a
Temporary Entry to a Consumption entry whereby the entry number of the
Temporary Entry should be quoted. Another instance is where a
Consumption Entry relates to goods previously the subject of a Warehouse
Entry. In those circumstances the number of the Warehouse entry should
be entered.

BOX 41 Supplementary Units

Whereas Boxes 35 & 38 provide for recording of weight, Box 41,
Supplementary units provides for all forms of statistics that can
include, Units, Number, Liters, Proof Liters, meters, cubic meters,
etc., dependent upon the requirements of particular Commodity Codes.
When the amount of duty and/or taxes is based on this quantity the exact
quantity must be shown to two decimal places. Otherwise the quantity is
to be shown to the nearest whole number.

To align with WTO Agreement requirements, the declaration as to Supplementary Units is mandatory.

BOX 42 Item Customs Value (F. Cur)

Refers to the value of the goods described in Box 31 in the foreign
currency used in Box 22. On multi item declarations the total of all the
Boxes 42 must equal the amount in Box 22.

BOX 43 Valuation Method

To align to WTO Agreement requirements, it is mandatory to enter in
this field the Valuation method used to arrive at the values declared in
Boxes 22 and 42. Valuation methods is included in Annex XXI.

BOX 44 Additional Information, Documents Submitted, Certificates/Authorizations

This refers to the documents submitted in support of the
declaration. When the document submitted is numbered, the number should
be entered in this box. When not numbered, the document’s date of issue
should be entered. Equally, authorities are to be identified by the
relevant law number as well as the issuing office – for example, Section
105, DOF (Department of Finance), R.A. 8435 DANR (Department of
Agriculture and National Resources), etc. These documents will validate
claims for Conditionally Free Importations, Exemptions, authorities,
etc. noted in the second portion of Box 37 above.

Annex XX, attached, includes a list of documents to be identified in
this box but documents to be identified are not confined to that list.

In this box, indicate if freight, insurance, and other charges are already included in the declared value.

BOX 45 Security

This box is for the computed duties and/or taxes as basis for setting the amount of security to be posted.

BOX 46 Dutiable Value ( PHP)

This box is for the “Dutiable Value” in Philippine Pesos for the
item declared in box 42. Determination of the Dutiable Value must be in
accordance with the provisions of the CAO on Rules and Regulations
implementing Section 1 of Republic Act No. 8181.

BOX 47 Calculation of Taxes

It will be sufficient to complete Box 47 as a summary of all items included in the declaration.

This box consists of five separate columns to be completed for each tax or duty chargeable on the goods described in Box 31;

TYPE
CUD	= Customs Duty
EXC	= Excise Tax
VAT	= Value Added Tax
FIN	= Fine
DPD	= Dumping Duty
CVD	= Countervailing Duty

Use in this box those types of Duties/Tax applicable to the goods declared.

TAX BASE

This column should contain the Tax Base applicable to the type of
Duty/Taxes being declared in accordance with the requirements of the
Tariff and Customs Code and/or the relevant Customs Memorandum Order.
For instance, the Tax Base for VAT purposes is the total Landed Cost.

RATE

This column refers to the corresponding Customs Duty / Excise Tax /
Value Added Tax (VAT), etc rate applicable to the particular commodity
code.

AMOUNT

Enter the amount payable for each type of duty/tax; indicate at the bottom the sum total for all types applicable.

Method of Payment (MP)

This box is used to identify whether duties and taxes should be
paid. MP in the last column of box 47 means Method of Payment. Use 1 if
Duty/Tax and/or Exemptions apply or 0 if payment is guaranteed.

BOX 47 B Accounting Details

Indicate in the Method of Payment how payment of Duties/Taxes has
been made, OR, indicate the word guaranteed if the transaction is one of
deferred payment or covered by a Warehousing entry or is a
conditionally free importation under bond under Section 105 of the TCCP,
as amended.

Indicate at the foot of this box the Entry Processing Fee of P250
and the Total amount of the assessment (in PHP) for the whole
declaration. In determining the total amount, a fraction of a peso less
than fifty centavos shall be disregarded, and a fraction of a peso
amounting to fifty centavos or more shall be considered as one peso.

BOX 48 Account number

Indicate in this box the bank account number of the importer/operator covering prepaid fees for Warehousing entries only.

BOX 49 Identification of Customs Bonded Warehouse

This is applicable only for Warehousing entries.

Indicate the CBW number of the Warehouse where the goods are to be
transferred. ACOS will not allow the transaction to proceed unless the
consignee in Box 8 is registered as an operator of a CBW identified
through his TIN number in the system.

BOX 50 Signature and name of the Importer & the Broker or the Importer’s Attorney-In-Fact as well as the Date.

In compliance with Section 1301, TCCP.

The Declaration must be signed by the Importer and the
Broker/Attorney-In-Fact to whom the Importer has given authority to act
on the Importer’s behalf for Customs purposes. Signatures must be the
original handwritten signatures of those making the declaration.

The manner of authorization of the Broker/Attorney-In-Fact to act on
behalf of the Importer is a matter of arrangement between Importers and
their Brokers/Attorneys-In-Fact but in giving such authority, the
Importer is assumed to have given authority to the clerks and servants
authorized by the Broker/Attorney-In-Fact to carry out all the
Importer’s Customs business. BOC may, at any time, require proof that a
declarant has been authorized by an Importer to sign Declarations on the
Importer’s behalf.

NOTE

A.)       The Importer and Broker/Attorney-In-Fact shall be the
signatories to satisfy the requirements of Section 1301, TCCP.
Signatures are to be affixed over the printed or stamped name of the
signatories concerned.

B.)       No further supporting documents are required if the entry
is signed by the – Importer OR the Importer and the Broker. The
Declaration under Oath required by Section 1301, TCCP is to be submitted
if the Broker alone signs the entry. Both the Declaration under Oath
and a Special Power of Attorney is required if the Attorney-In-Fact
alone signs the entry.

In signing Box 50, a legal declaration is being made that the
details shown on the IEIRD and any rider (continuation) sheets are true,
correct and complete and that in signing the declaration the
requirements of the relevant Customs legislation have been met.

BOX 50 B Subscribed and Sworn

In compliance with Section 1301, TCCP.

A Notary Public may administer the oath in lieu of the officer authorized.

BOX 51 Authorization

Is to be accomplished by the appropriate BOC officer after the
clearance procedure is completed. The BOC officer will enter the Date,
the printed name and position as well as signature.

BOX 52 Control at Office of Destination

To be utilized for Warehouse entries.

IEIRD – RIDER

The remaining boxes on the Rider shall be completed in the same manner as described for each box above.

REVERSE SIDE OF THE IEIRD

BOX 53 Internal Revenue Tax

Indicate in this Box the breakdown of the Total Landed Cost of the cargo to include:

Taxable Value PHP, as per Box 46	Bank Charges
Customs Duty	Brokerage Fee
Wharfage	Arrastre
Documentary Stamp	Import Processing Fee
Others

EXAMINATION RETURN – TO BE COMPLETED BY BOC OFFICER

If no discrepancy is found, it should be so stated. Discrepancies
should be indicated by filling up the appropriate column. Failure to so
comply will subject the customs officer concerned to appropriate
administrative sanction.

BOX 54          Section of the FED responsible for processing the Entry

BOX 55          No. of packages examined

BOX 56          Date Received

BOX 57          Date Released

BOX 58          Description in Tariff Terms etc.

REVISED CHARGES

BOX 59          Charges

BOX 60          (As per).Declaration

BOX 61          (As per) Findings

BOX 62          Differences

BOX 63          Action Directed/Recommended – Date, COOV

BOX 64          Date, COOIII

LIQUIDATION

BOX 65          Liquidated Amount PHP

BOX 66          Shortages/Excess, PHP

BOX 67          Remarks

BOX 68          COOIII, date

BOX 69          COOV, date

Free Disposal – Continuation from Box 31, if required.

IV.       HANDLING

1.         All copies of the IEIRD, the IEIRD Rider/s and the IEIRD
Supplemental Declaration on Valuation should not be marked or stamped in
any way that will obliterate or unnecessarily blur any part or parts
thereof;

2.         The IEIRD, the IEIRD Rider/s and the IEIRD Supplemental
Declaration on Valuation are not to be rolled or folded, or handled in
any manner that will crease or streak the paper;

3.         Once the entry is registered in ACOS, no alteration shall
be made on the IEIRD, IEIRD Rider/s and the IEIRD Supplemental
Declaration on Valuation and neither shall the said documents be carried
or handled by any unauthorized person thereafter.

V.        EFFECTIVITY:

This order shall take effect upon the implementation of CMO 25-99 and shall supersede CMO 1-96.

Adopted: 28 Dec. 1999

(SGD.) NELSON A. TAN
Commissioner of Customs