MODULE 9
• CUSTOMS CLEARANCE AIR:
• RA 10863
• FORMAL ENTRY
• FORMAL PROCEDURE
• AIR CONSUMPTION
INFORMAL ENTRY PROCESS
• CUSTOMS TRAVEL/BAGGAGE PROCESS
• POSTAL OFFICE PROCESS
• DE MINIMIS VALUE – EXPRESS CARGO CLEARANCE FACILITY
(ECCF)
• BALIKBAYAN BOXES
• LATEST UPDATES OF INFORMAL ENTRY
• BOC ACTIVITIES
Procedure in the Accreditation
• Register with BIR
• Register with Value Added Service Provider (VASP) such as
CDEC, Ekonek or Intercommerce
• Register with Bureau of Customs
Accreditation of Importer
• Rationale:
- To protect interest of the government and to ensure that
only accredited importers are accredited
- Importer cannot lodge import entry in e2m system without
registration
• Fee
- Original Registration – Php1,000.00
- Renewal – Php500.00
Accreditation
• Registration is valid for one year
- From issuance of certification
- renewal: must apply at least 30 days before expiration
- renewal of applications filed after 30 days from date of
expiration shall be treated as new
Accreditation
• Requirements:
• Mayor’s permit and barangay clearance
• BIR TIN Card, CTC
• for corporations – SEC CR, By laws, GIS
• For partnerships - SEC CR, By laws
• For cooperatives – CDA registration
• For sole proprietorship – proof of DTI registration
• 2x2 pictures with signature
Accreditation
• Audited Financial Statement
• BOI Certification of Registration, ITR
• Proof of ownership or lawful occupation of business
premises
• Proof of utility billing
• Documents shall be original or certified copies
Electronic Registration for
Importers
• CPRS: initial data build up thru VASP
- error, stored, approved
- issue certificate of Registration (CoR)
- with Customs Client Number (CCN)
- electronic signature
- open bank account for auto debit of D/T
under Payment Application (Abstract) Secure
System V.5 (PASS5)
BOC E2M Import Entry Workflow
Permit
Import
Permit Nation
al
Single
eIP, eTAP, SPS IC, eCAI Data Windo
w
OGAs
Airline/ OGA w Automated Processes:
Shipping Line -PEZA, CDC, SBMA
Forwarder/ -DA: BAI, BPI and BFAR
Consolidator -BOI
Manifest/BL
IED,
Import Entry SAD
(Formal/Wrhouse)
Internet
BOC
Broker Response: VASP
Assessment Importers’ VASP
Gateway
Final/Temporary Online Visibility:
Invoice, Import Entry, Release
BL/AWB Assessment Instruction
CPRS Statement of Settlement
Approved Of Duties and Taxes (SSDT) Arrastre,
COR w BOC CCN Warehouse,
Importer
COR/CCN Debit from BOC Final Payment Instruction
Importer Account (Net: duties, taxes, fees – IPF, CSF, others)
AAB Final Payment Confirmation
AAB BAP/PASS5
BRN + ADA
CUSTOMS BAGGAGE PROCESS
• SMALL PACKAGES, E-COMMERCE PACKAGE,
POSTAL ENTRY PROCESS
DE MINIMIS VALUE-EXPRESS CARGO
FACILITY
CUSTOMS PROCEDURE
Warehouse CBW for Airlines
• PAL Warehouse (CBW NO. 55 and 55a)
• PSI-CBW NO. 31
• Pair Cargo Warehouse CBW no. 83
• DHL Phils Warehouse- CBW no. 128
• Delbros CBW no. 124
• MIASCOR Logistics- CBW no. 158
• CARGOHAUS CBW no. 125
• PHLPost Central Mail Exchange Center (EMS) PARANQUE
INFORMAL ENTRY BALIKBAYAN
BOXES
PICTURE DIAGRAM PROCESS OF
INFORMAL ENTRY
LATEST UPDATES OF INFORMAL
ENTRY
Warehouse CBW for Airlines
• PAL Warehouse (CBW NO. 55 and 55a)
• PSI-CBW NO. 31
• Pair Cargo Warehouse CBW no. 83
• DHL Phils Warehouse- CBW no. 128
• Delbros CBW no. 124
• MIASCOR Logistics- CBW no. 158
• CARGOHAUS CBW no. 125
• PHLPost Central Mail Exchange Center (EMS) PARANQUE
FORMAL ENTRY (IMPORTATION
PROCESS)
• DEFINITION OF CUSTOMS CLEARANCE
• RA 10863 SEC. 400-412
• SHIPPING DOCUMENTS
• KINDS OF BILL OF LADING
• CMO 20-2015
FORMAL ENTRY (IMPORTATION
PROCESS)
• DEFINITION OF CUSTOMS CLEARANCE
• RA 10863 SEC. 400-412
• SHIPPING DOCUMENTS
• KINDS OF BILL OF LADING
DOCUMENTS REQUIREMENTS
CDC ED/SAD Print Out
KINDS OF BILL OF LADING
MASTER & HOUSE BILL OF LADING
Ocean or Master Bill of Lading: Issued by Carrier
MBL is Master Bill of Lading issued by main carrier of goods on
receipt of goods from a freight forwarder to deliver at destination
as per agreed terms. HBL means House Bill of Lading issued by a
freight forwarder on receipt of goods from shipper agreeing to
deliver goods at destination.
House Bill of Lading: Issued by Freight Forwarder
A bill of lading issued by a freight forwarder or NVOCC (Non vessel
operating companies) is called HBL House Bill of Lading. Once after
receiving cargo from shipper after necessary customs formalities,
the freight forwarder releases House Bill of Lading HBL to the
shipper. House Bill of Lading also is a negotiable document and
accepted similar to any Bill of Lading. Normally HBL House Bill of
Lading is issued as per the terms and conditions of Multi model
Transport Document Act. The shipper in House Bill of Lading is the
exporter or shipper who delivers goods to freight forwarder and
the importer or consignee, the party to whom the cargo has to be
delivered by the said freight forwarder.
c
OTHER TRANSPORTATION
DOCUMENTS
Sea Waybill
Commonly used where:
-the sea voyage is short and the BL’s may not get to the consignee in
time; and
-when delivery is to a named place
It is a promise by the carrier to the shipper to deliver his cargo to the
person identified by him as entitled to delivery.
Air Waybill
The airway bill like the sea way bill consist of three original parts. It
allows airline and customs authorities to keep a record of the goods
being shipped as well as proving evidence of a contractual agreement
between the shipper and the carrier. It is not a document of title and is
non –negotiable
NEGOTIABLE BILL OF LADING
A contract of carriage that can be transferred to a
third party. To transfer the negotiable bill of lading,
the consignor (the person or business shipping the
goods) must stamp and sign the bill and the carrier
must deliver it.
HOW DOES IT WORK?
B/L that can be transferred by its consignee to a
third party by signing or endorsing and delivering it
to another party (the new consignee). The new
consignee can then transfer it to another party ...
and so on. To be negotiable a B/L must be written
(drawn) 'To Order' of the consignee and must be
clean. Any B/L that does not fulfill these
two conditions is termed non negotiable .
NON- NEGOTIABLE BILL OF LADING
A straight or uniform bill of lading, in contrast, may
not by transferred and is only deliverable to the
named consignee (recipient).
Non-negotiable bill of lading is a bill of lading which
is not made negotiable by a provision that the
goods are to be delivered only against an order in a
record signed by the same or another named
person. It is a bill of lading that states that the
goods are consigned to a named person.
Difference between sea way bill & Bill of
Lading
• Both the waybill and bill of lading are facilitative instruments of
international trade. The main difference between a waybill and bill of
lading is that while the bill of lading conveys title, the waybill merely
serves as evidence that the consignee has contracted with the
shipper to carry the goods to an identified destination.
• A waybill normally contains a list of the items included in the cargo by
the shipper, the condition of the cargo, and the name of the
consignee. The shipper will endorse the waybill after acknowledging
that the information provided on it is correct.
CUSTOMS CLEARANCE AND
PROCEDURE FOR CONSUMPTION
Detailed guide
• Check and confirm arrival of shipment
• Computes Duties and Taxes
• Lodge to VASP and print Temporary Assessment Notice
• File import entry to Entry Processing Unit (Marine Division)
• Clerk forwards import entry to Formal Entry Division
- Green – immediate final duties and taxes is made
- Yellow – examination is discretionary
- Red – subject to spot checking examination and xray
Detailed guide
• After examiner’s findings, import entry is forwarded to FED
Appraiser
• Appraiser check and confirm correct computation and rate
of duty
• Chief of FED signs and approve final duties and taxes
• Clerk FED issues pink copy of import entry to broker
Detailed Guide
• Confirm final payment of duties and taxes thru VASP or
consignee
• ATI/ICTSI – payment of arrastre/wharfage
- If shipment is tagged for spot checking, payment of spot
checking fee should be made
- Check if container is subject for x- ray. Make sure that x-
ray is done prior to releasing and lifting is made.
- Secure gatepass
- Release and delivery
Flowchart on Releasing of Cargoes