CMO 39-93 (Revised Import Entry and Internal Revenue Declaration (BC-Form 236) contains comprehensive and easy-to-follow guidelines on how the Entry shall be filled-up. In addition to this, CMO 46-94 (Guidelines in the Description of Imported Articles) was promulgated to set a guideline on how imported articles shall be described in the Entry.

Despite these Orders, however, it has been observed that a lot of brokers/importers still failed to properly fill-up the Entry.

The most common among the violations in the filling-up of Entry, to cite a few, are as follows:

a. Lumping of items with different tariff headings or items with different rates of duty in one box (box no. 32).

b. Lumping different H.S. Codes in one box (box no. 33).

c. Failure to describe items in accordance with CMO 46-94.

d. Failure to complete the necessary information in the riders.

Henceforth, proper filling-up of entries shall be strictly observed. Entries not properly filled-up in accordance with CMO 39-93 and CMO 46-94 shall be rejected.

Adopted: 25 April 1995

(SGD.) GUILLERMO L. PARAYNO, JR.
Commissioner