REVISED RULES AND REGULATIONS FOR THE ESTABLISHMENT, OPERATION, SUPERVISION AND CONTROL OF CUSTOMS BONDED WAREHOUSES

TITLE I – OBJECTIVES

1.1 To enhance the rules and regulations for the establishment,
operation, supervision and control of Customs Bonded Warehouses (CBWs)
and guard against possible revenue leakages arising therefrom.

1.2 To introduce into the CBW scheme computerized systems and more
transparent procedures which would aid the Bureau of Customs (BOC) in
the monitoring, supervision, and control of CBW operations.

1.3 To align Customs regulations on CBWs with international standards and best practices.

TITLE II- DEFINITIONS

As used in this Order, the following terms shall have the following definitions:

2.1 Accessories refer to articles which are neither raw materials nor supplies which enhance the finished products to be exported.

2.2 Account Officer is the customs
personnel responsible for monitoring, manually or through electronic
medium, the performance of a CBW from importation to liquidation of its
imported raw materials to ensure compliance with customs rules and
regulations.

2.3 Accountable Officer is a responsible
official of the CBW named and designated by the operator as the person,
other than himself, answerable and liable to the BOC for all the
operational aspects of the warehouse.

2.4 Automated Raw Materials Inventory Management System (ARMIMS)
is the computerized system to be adopted by the CBW operator as a tool
to determine and monitor the stock inventory of imported articles
entered through warehousing of a CBW at any one time.

2.5 Automated Bonds Management System (ABMS) is
the computerized system to be adopted by the BOC as a tool in the effective monitoring and cancellation of bonds for the liquidation of raw
materials/entries.

2.6 Bar Coding System (BCS) is the system that may be utilized by the BOC in identifying and tracking certain imported articles entered for warehousing.

2.7 Bonded Warehouse Committee (BWC) is
the committee created to act on applications for the establishment and
operation of CBW, renewal of licenses to operate CBWs, application as
member of a Common Bonded Warehouse, application as subcontractor of a
CBW and other related matters pertaining to the operation of a CBW.

2.8 Customs Certificate of License – is a
document signed by the Commissioner of Customs and the District
Collector of Customs of the Port, issued to an enterprise with an
approved authority to either operate a CBW, to be a licensed member,
licensed subcontractor or licensed client/end-user stating its name,
license number, exact office and warehouse address, date of grant and
expiry of license and type of the approved warehouse, renewable every
two (2) or three (3) years, as the case maybe, after proper
re-evaluation and favorable recommendation by the BWC.

2.9 Client Profile Registration System (CPRS) – is the system of registration provided for BOC stakeholders under CMO No. 39-2008.

2.10 Compliance Rate System (CRS) – is a
procedure to be adopted by the BOC in assessing the degree of compliance
of a warehouse operator with relevant CBW rules and regulations and in
taking any action on the CBW’s license to operate or any extension
thereof. The CRS shall be developed by the BOC subject to review by the
Department of Finance (DOF) and consultation with concerned
stakeholders. CRS may be applied to licensed members of Customs Bonded
Warehouses and licensed subcontractors.

2.11 Constructive Exportation/Importation – involves
the sale or any other mode of conveyance and delivery of raw materials
and semi-finished products from a CBW to a Customs Manufacturing Bonded
Warehouse (CMBW), PEZA/Economic Zone, Freeport, or vice versa.

2.12 Customs Accreditation Secretariat (CAS) is the office created to supervise and monitor the accreditation of importers and brokers with the BOC.

2.13 Customs Bonded Warehouse Operator is a natural or juridical person who has a duly approved license to operate a CBW issued by the BOC.

2.14 Examination and Storage Facility is a
facility of a Customs Common Bonded Warehouse (CCBW) and
Industry-Specific Customs Bonded Warehouse(ICBW) with sufficient
personnel and space for examination and storage of goods.

2.15 Exporter is a natural or juridical
person accredited by the Bureau of Export Trade Promotion (BEPT) of the
DTI, or the Export Development Council (EDC).

2.16 Extension Warehouse is a separate
customs bonded warehousing facility granted by the BOC to an already
authorized C BW operator when the latter’s current warehousing
facilities are no longer sufficient to fully service the volume of its
operations.

2.17 Garments and Textiles Imports Services (GTIS) is
the government agency attached to the Department of Trade and Industry
mandated to assist the BOC in granting license to be an operator or be a
member or subcontractor of a warehouse facility involved in the
manufacture of garments or textiles for export.

2.18 Information Validator Service Provider (IVSP) is
the service provider accredited by the BOC under CAO No. 7-2008 tasked
to validate and organize information submitted by relevant stakeholders
for purposes of accreditation as an importer and/or broker, compliance,
and risk management.

2.19 Licensed client/end-user is a natural or juridical person licensed by the BOC to be a client/end-user of ICBW.

2.20 Licensed Member is a natural or
juridical person licensed by the BOC alone, or jointly with the Garments
and Textile Import Service (GTIS) for garments industry, to be a member
of a CCBW.

2.21 Licensed Sub-Contractor is a person
or company licensed by the BOC, and the GTIS in case of garments, to
undertake or perform, for a definite period, certain manufacturing
operations or activities incidental to the manufacture of bonded raw
materials into finished products in behalf of a licensed CBW due to the
latter’s insufficiency of operational facilities or the lack of material
time to meet export commitment/s.

2.22 Multi-Purpose Declaration is a
Customs single administrative document accomplished by the importer, or
his duly licensed broker, under oath and submitted to the BOC for
purposes of declaring and identifying among others the nature of the
article/s being imported, its value, volume, weight, and any
relevant description thereof, whether entered through consumption
or through warehousing which will assist the BOC in assessing the taxes
and duties due on the imported article/s.

2.23 Open Bonded System is the operation
of a duly licensed CBW wherein the tracking, monitoring and accounting
of imported goods entered conditionally free under the CBW Scheme is
done by means of computer linkage, without the need of assigning any
customs personnel at the warehouse.

2.24 Operating Warehouse Division/Unit is the division/unit in each port responsible for the supervision and control of operation of CBWs.

2.25 Prior Disclosure Statement (PDS)
is a sworn document executed by a CBW operator and submitted to the BOC,
including any integral attachments or supporting document thereto,
which declares information about certain facts pertaining to the
operations of the CBW, including but not limited to its export-import
performance, production and financial capacity, and any other
information as may be requested by the BOC.

2.26 Raw Material Liquidation System (RMLS) is
an automated system to be adopted and utilized by the BOC in
determining the volume and value of the raw materials exported and
subject for liquidation, including the duties and taxes due on the
allowable residues/wastages/by-products and other portion of the
imported article/s, entered through ware-housing, no longer usable for
the manufacture of the articles to be exported.

2.27 Semi-finished products are
imported raw materials or articles that have undergone processing which
shall be used in the further manufacture of finished products for
export. They are also termed as “intermediate products”.

2.28 Supplies refer to imported
consumable and disposable indirect materials that are needed in the
maintenance, operation and production of a CBMW. Such materials are not
included in formula of manufacture of the finished products and are not
duty/tax-free unless authorized by the BOI or exempted by the DOF.

2.29 Transfer Note is a customs document
that accompanies the transfer or transit underguard of bonded imported
articles to a PEZA/Freeport locator or to another CBW and serves as
proof of delivery or receipt of the articles at its intended destination
duly acknowledged on its face by the Collector of Customs or his duly
authorized representative. It is also commonly referred to as a “boat
note”.

2.30 Transit is the customs procedure
under which goods are transported under Customs control from one Customs
office to another or to a PEZA-registered enterprise or Freeport
locator, and vice versa.

2.31 Unauthorized Withdrawal is a
violation of Customs law committed when an imported material
entered through the warehousing scheme and destined for transit to a
particular CBW, PEZA/Freeport locator, or from the CBW to the port or
airport for exportation, is brought to some place other than its
intended destination without any prior authority from the Collector
having jurisdiction over the imported goods. Unauthorized withdrawal
includes the act of directly transferring the imported materials to a
licensed member or licensed subcontractor without passing through the
physical facility of the CBW, or the transfer of such materials to a
non-licensed member or subcontractor.

Unauthorized withdrawal is also committed by the withdrawal of any
material/article stored in a CBW without the duly processed withdrawal
or requisition slip or the unauthorized substitution of materials or
finished products with local materials or articles.

2.32 Wastage Valuation Data Base (WVDB) is
a bank of information and reference values which shall be utilized by
the BOC in assessing the taxes and duties due on the allowable
residue/wastage/by-products or other portion of the imported article/s
which can no longer be used for the manufacture of the articles to be
exported.

2.33 Warehouse Coordinating Division (WCD) is
the Office created under Executive Order (E.O.) No. 127 mandated
principally to coordinate and evaluate warehousing activities including
the liquidation of materials, coordinate and monitor policies and
guidelines for the effective implementation of laws, rules and
regulations on bonded warehousing, and formulate effective internal
control system to prevent possible violations of customs laws, rules and
regulations.

TITLE III – GENERAL PROVISIONS

3.1 The BOC is responsible for the licensing, supervision, and
control of all CBWs including its extension warehouses, licensed members
and licensed subcontractors. Subcontractors located in PEZA or
Freeports shall likewise be subject to monitoring by the Bureau of
Customs upon proper coordination with the relevant agency concerned.

3.2 A CBW and variants thereof include the surrounding premises
within its perimeter fence per approved application, rooms,
compartments, and other areas necessary and exclusively used for
storing, processing, re-packing, and manufacturing imported raw
materials and the finished product, by-products, wastages and rejects
incident to such activities as applied for and approved by the BOC. No
other establishment shall be allowed thereat except upon proper approval
of the BOC and under such conditions as may be imposed by the BOC.

3.3. Types of Warehouses and their Definitions:

3.3.1 Ordinary Customs Bonded Warehouse (CBW)
is the traditional warehouse wherein a Customs Bonded Warehouseman, Sr.
Storekeeper and CBW Guards, among others, may be assigned to supervise
its activities and transactions with the BOC.

3.3.2 Airlines Customs Bonded Warehouse (ACBW) is a special type of CBW which caters to the needs of the international air carriers operating in the country.

3.3.3 Customs Common Bonded Warehouse (CCBW) is
a warehouse facility licensed by the BOC alone, and jointly with GTIS
for garment industry, to import, receive, and store raw materials,
accessories, spare parts, supplies, accessories and packaging materials
for the account of its accredited members for manufacture into finished
products for export.

3.3.4 Garments/ Textile Manufacturing Bonded Warehouse (GTMBW) is
a warehouse facility jointly licensed by the BOC and the GTIS through
its accreditation committee to import, receive and store garments,
textiles, accessories and packaging materials for manufacture into
finished products for export.

3.3.5 Industry-Specific Customs Bonded Warehouse (ICBW)
is a warehouse facility duly licensed by the BOC to import under bond
and under its name and account raw materials (except fibers, yarns,
fabrics and accessories for the manufacture of garments) for storage and
subsequent sale/transfer to the following where these shall be
manufactured into export products:

a. Licensed client/end-user;
b. Customs Bonded Manufacturing Warehouse; or
c. PEZA or Freeport locator.

3.3.6 Miscellaneous Manufacturing Bonded Warehouse (MMBW) is
a warehouse facility licensed by the BOC to import, receive, and store
raw materials, accessories and packaging materials, except garments and
textile, for manufacture into finished products for export.

3.3.7 Multinational Regional Bonded Warehouse (MRBW)
is a warehouse facility licensed by BOI in proper cases, to serve as a
supply depot for the storage, deposit, safekeeping of spare parts
components, semi-finished products and raw materials including the
packing, covering, putting up, marking, labelling, cutting or altering
to customer’s satisfaction, mounting and/or packaging into kits or
marketable lots thereof to fill up transactions and sales made by its
officer or parent companies and to serving as a storage of goods
purchased locally by the home office of the multinational for export
abroad under the supervision of the BOC.

3.3.8 Private Bonded Warehouse (PrBW) is a
warehouse facility licensed by the BOC to import, receive and store
articles for its production intended for domestic consumption,
withdrawal of which shall be made only upon payment of duties and taxes
and other charges due thereon.

3.3.9 Public Bonded Warehouse (PuBW) is a
warehouse facility licensed by the BOC to receive and store general
cargoes for exportation, transfer to another customs bonded warehouse,
PEZA or Freeport-registered enterprise, or for local consumption in the
same state when the cargoes were imported. Articles for local
consumption shall only be withdrawn upon payment of the assessed duties,
taxes and other charges due thereon.

3.4 During the transition period from the present system to the open
bonded warehouse system, the BOC shall, as far as practicable,
institute new methods and techniques in the supervision and control of
CBWs. These shall include, but not limited to, the computerization of
all CBW activities and transactions in order to render operational the
open bonded warehouse system.

3.5 Terms and Conditions of License to Operate a CBW:

3.5.1 Imported raw materials, accessories, spare parts, labels,
hangers, cartons, packaging materials and the like used in the
manufacture of articles that are transferred to other bonded
manufacturing warehouses or licensed members or subcontractor for
processing into finished products and thereafter exported shall be
exempt from payment of any duties and taxes.

Imported articles may be withdrawn from the warehouse either for
manufacture into export products; for repacking for distribution to
foreign markets; for sale to manufacturing bonded warehouse; for
transfer to subcontractors or members of common bonded manufacturing
warehouses, or for domestic consumption. Those articles withdrawn for
domestic consumption shall be subject to payment of duties and taxes.

The privilege of exemption from payment of duties and taxes,
however, shall not apply to implements, machineries, spare parts and
apparatuses, supplies and tools to be used to construct, repair or
operate any bonded manufacturing warehouse unless these supplies and
spare parts are indispensably needed in the production of finished
products for exports subject to presentation of a Certificate of
Qualification from BOI and the corresponding exemption from the DOF.

3.5.2 The visitorial powers of the BOC shall extend to all CBWs,
including their extensions, licensed members, end-users/clients and
subcontractors. In the case of end-users clients/subcontractors located
in PEZA or Freeport, the exercise by the BOC of its visitorial power
shall always be with prior notice to the locator/enterprise concerned
and limited to a specific transaction through proper coordination with
the government agency concerned.

3.5.3 Articles not used by manufacturing bonded warehouses within
the prescribed period pursuant to Section 2002 paragraph b of the Tariff and Customs Code of the Philippines, as amended (TCCP) shall be
liable for the payment of duties and taxes. In case of other types of
bonded warehouses, articles not withdrawn at the expiration of the
prescribed period shall be deemed abandoned and ipso facto forfeited
in favor of Government to be sold at public auction by the District
Collector of Customs pursuant to Section 1908, of the TCCP.

3.5.4 The importer shall, within a non-extendible period of sixty
(60) days from the date of complete and full exportation, submit the
complete documents required for the liquidation of the entry. The same
period shall likewise be given an importer for the submission of the
complete documents required for the liquidation of the warehousing entry
even in cases where complete exportation is made before the expiration
of the period prescribed. Notwithstanding the foregoing, the maximum
period within which to submit complete liquidation documents is thirty
(30) days from the expiration of the storage period.

The imposition of the periods herein prescribed shall be without prejudice to existing rules and regulations.

3.5.5 Companies which are non-small or medium scale are encouraged
to establish their own Customs Bonded Manufacturing Warehouse (CBMW). A
CCMBW shall further maintain a capitalization equivalent to a Large
Scale Industry in accordance with R.A. 6977 as amended by R.A. 8289 or a
minimum paid-up capitalization of Php20,000,000.00.

3.5.6 A CCBW or an ICBW operator shall likewise have an examination
and storage facility which is a secured area with sufficient space for
the inspection and subsequent storage and safekeeping of imported goods
prior to their delivery to licensed members or licensed client/end-user,
as the case may be. It shall also have the necessary logistical support
needed for the proper handling of such imported articles.

3.5.7 The license to operate a CBW is personal to the warehouse and shall not be transferred or assigned for whatever reason.

3.5.8 A licensed Extension Warehouse or a licensed subcontractor
of a manufacturing bonded warehouse should preferably be located within
the Collection District where the main warehouse is registered except a
subcontractor located in the PEZA or Freeport zone.

3.5.9 Any person, natural or juridical, found to be operating as a
bonded warehouse without a valid customs license, shall be barred from
being granted any warehousing privileges.

3.5.10 Any misrepresentation, false statement or non-disclosure of
any material information required in any application shall be a ground
for its disapproval without prejudice to any administrative/criminal
charge as may be proper.

3.5.11 Any misrepresentation, false statement or non-disclosure of
any required material information, discovered after the issuance of a
license to operate a CBW shall be a ground for the
revocation/cancellation of such license.

TITLE IV – ADMINISTRATIVE PROVISIONS

4.1 Application for a License to Operate a CBW – The
Application to operate a CBW shall be submitted to the Commissioner of
Customs through the District Collector for evaluation by the BWC, except
the application to operate a Multinational Bonded Warehouse which shall
be filed with the Board of Investments (BOI). In the latter case, the
approval of the application, upon recommendation of the BOC, shall be in
accordance with the BOI’s rules and regulations.

4.2 Application for License to Operate as Member, Subcontractor or Client/End-User – The
Application for license to operate as Member, Subcontractor or
client/end-user shall likewise be submitted to the Commissioner of
Customs through the District Collector for evaluation by the BWC.

4.3 Relevant Documentary Requirements – Together
with such application, relevant documents such as, but not limited to,
BOI, DTI, Freeport Authority, PEZA and other applicable agency
indorsements shall be submitted. Also, favorable indorsements from the
relevant business industry association/federation may be submitted in
support of the application.

Further, in case the applicant is already a BOC accredited
importer, the CAS Accreditation Certificate together with the
Information Validation Service Provider’s (IVSP’s) favorable
recommendation shall be submitted together with the application.

4.4 Evaluation of the Application – The District
Collector of Customs of the Port shall, within five (5) days from
receipt of the application pass upon the merits of the said applications
prior to submission to the BWC for final evaluation and recommendation.
The BWC shall act on the application within fifteen (15) days from
receipt of the indorsement of the District Collector.

For the licensing of members and subcontractors in case of garments,
the BOC and GTIS shall coordinate and come up with a policy to expedite
the accreditation of members and subcontractors.

4.5 Approval of the Application – The Commissioner
of Customs shall act on the application as endorsed by the Chairman, BWC
within fifteen (15) days from receipt of such endorsement. The approval
shall be evidenced by a Certificate of License to Operate. Such
Certificate of License to Operate shall be conspicuously displayed at
all times at the CBW’s offices.

Other amended Certificates shall also be issued upon the approval
and/or notation of an application in case of any subsequent change in
company name, address, certificate of renewal, etc.

4.6 Submission of the Audited Financial Statements – For
monitoring purposes, the CBW operator shall submit its annual Audited
Financial Statements for the immediately preceding calendar or fiscal
year, as the case may be to the Operating Division copy furnished the
WCD or its equivalent unit within ten (10) days from its
filing/submission to the Bureau of Internal Revenue.

4.7 Assignment of Customs Personnel – Unless the
Commissioner provides otherwise, the District Collector having
jurisdiction over the CBW shall assign such number of customs personnel
necessary to supervise the operation of the CBW.

The CBW operator shall provide the customs personnel with suitable working areas complete with office equipment and supplies.

4.8 Work Hours – Customs employees assigned to the
CBWs shall strictly observe regular office hours and record their
attendance in accordance with Civil Service rules and regulations. The
CBW operator shall promptly report to the District Collector any
unauthorized absences. The services of the customs personnel requested
by the operator which are performed outside the regular office hours,
including Saturdays, Sundays and holidays, shall be considered overtime.

4.9 Locks and Keys – The door/entrance to a CBW and
the designated compartments for raw materials, finished goods and
wastages, rejects and by-products shall have two (2) locks each. One set
shall be maintained by the CBW Warehouseman and the other by the CBW
Operator. All duplicate keys for locks held by the Customs Warehouseman
shall be kept by the Chief, Warehousing Operating Division or equivalent
unit.

4.10 Principal Books and Documents – The
Commissioner of Customs shall require the CBW operator to maintain a
principal book which shall contain information relevant to the operation
of the CBW including all documents on its operations according to the
period required by Section 3514, of the TCCP. A separate principal book
shall also be maintained and kept at the Bonded Warehouse Division/unit
concerned.

4.11 Audit – Periodic Audits shall be conducted on a
CBW for the purpose of monitoring its operations as well as to
determine its compliance with governing rules and regulations.

There shall be established a Compliance Rate System (CRS) which shall
be utilized to measure and assess the compliance and performance levels
of all CBWs especially with regard to applicable laws, rules and
regulations, and other performance factors like import-export and
economic viability, among others. The CRS shall be utilized by the BOC
as a risk management mechanism in its evaluation of any application or
used as basis in any action which may be taken by the BOC for or against
a CBW.

4.12 Renewal of License – An application for renewal
of license by a CBW or for license as member, subcontractor or
client/end-user shall be filed every two (2) years with the BWC thru the
District Collector of the Port. A Certificate of Renewal of License
shall be issued for every renewal which shall be conspicuously displayed
at all times at the CBW’s offices.

4.13 Raw Material Importation – CBWs may import articles as authorized by the BOC and/or other government regulatory agencies.

4.14 Stock Inventory – In order to effectively
monitor the stock inventory of all CBWs, ARMIMS shall be established and
utilized with linkage to the BOC.

4.15 Transfers of CBW Articles – Unless the
District Collector allows direct transfer, articles imported by CBWs
shall be examined, appraised and bonds filed before these are
transferred.

Transfers of articles to the CBWs shall be through a warehousing
entry or a transit declaration. In case of transit, the operator shall
file the warehousing entry, or the equivalent document, within five (5)
days from date of receipt of the articles at the warehouse. Unless
otherwise provided, the transfer of imported articles from the customs
zone to the warehouse shall be under continuous guarding by customs
guard(s) until delivery at the CBW is acknowledged in the covering
transfer note by the customs personnel assigned thereat or by the duly
designated accountable officer of the operator.

All goods for export shall be stuffed only upon prior examination
by the Customs Examiner assigned. For this purpose, it shall be the
responsibility of the CBW operator to inform/notify the BOC in advance
before any actual stuffing shall be done.

4.16. Exportation of CBW Products – Export products
which are manufactured in CBWs or are repacked in multinational regional
warehouses shall be exported, and the entry liquidated and the bonds
cancelled within the prescribed period; otherwise, the operator shall
pay duties, taxes and other charges for articles not exported, or the
remaining materials shall be surrendered to the BOC. Articles for which
taxes, duties and other charges are paid shall be taken out immediately
from their bonded areas, such as compartments for raw materials or
finished products, after such payments.

4.17 Bar Coding System – A bar coding system
acceptable to the BOC shall be adopted by CBW operators and utilized to
identify goods withdrawn for export from CBW compartments.

4.18 Wastages – Wastages, rejects and by-products
in the manufacture of export products shall be properly accounted for
and disposed of in accordance with existing rules and regulations.

4.19. Raw Materials Liquidation System (RMLS) – ARMLS shall be adopted and utilized to effectively monitor the
liquidation of raw materials used in the manufacture of imported
articles and the wastages derived therefrom. Also, a Wastage Value Data
Base shall be established for wastages, rejects and by-products.

4.20 Cancellation of Bonds – An Automated Bonds
Management System (ABMS) shall be utilized to assist in the effective
cancellation of bonds for the liquidation of raw materials/entries.

TITLE V – VIOLATIONS AND PENALTIES

5.1 The District Collector and/or the Commissioner may suspend or
revoke the license to operate a CBW for any violation committed by the
operator, or upon the request of the operator.

5.2 The CBW Operator shall be jointly and severally liable with its
licensed member and/or licensed subcontractor for any violation
committed.

5.3 Any relocation of a CBW should have the written prior approval of
the BOC. Any unauthorized relocation shall be a ground for suspension
or revocation of license of a CBW, licensed member or licensed
subcontractor.

5.4. Without prejudice to the criminal liability as provided under
the TCCP, the following administrative sanctions shall be imposed for
Unauthorized Withdrawal:

a . Suspension of warehousing privileges for six (6) months for the first offense; and

b. Closure, for the second offense.

5.5 Without prejudice to other actions that the BOC may file against
the importer/surety company or take action on the latter’s importation
pursuant to Section 1508 of the TCCP, the provisions on existing
regulations on fines/penalties/surcharges shall be applied on erring
importers/warehouse operators.

5.6 Penalties for late filing of renewal of license to operate a CBW shall be collected as follows:

5.7 The license to operate a CBW may be suspended or revoked if the
operator or responsible official thereof shall knowingly allow the use
of the CBW or facilities for illegal activities. The imposition of such
penalty shall not prejudice criminal prosecution against the
individual/s involved.

TITLE VI – IMPLEMENTING RULES AND REGULATIONS

The Commissioner of Customs shall issue the necessary Customs
Memorandum Order for a more effective implementation of this Order.

TITLE VII – TRANSITORY PROVISIONS

Existing systems and procedures intended to be replaced by the
automated systems indicated herein shall remain in force and effect
pending the issuance of new rules and regulations which shall cause the
implementation of such automated systems.

TITLE VIII – REPEALING CLAUSE

All previous rules and regulations and issuances inconsistent
herewith, unless otherwise particularly indicated herein, are hereby
amended and/or repealed accordingly.

TITLE IX – EFFECTIVITY CLAUSE

This Order shall be effective after fifteen (15) days from the date of publication hereof in a newspaper of general circulation.

Adopted: 12 Mar. 2009

(SGD.) NAPOLEON L. MORALES
Commissioner

Approved:

(SGD.) MARGARITO B. TEVES
Secretary of Finance