1.         OBJECTIVES

1.1.   To install a preventive measure against erroneous utilization in the processing of advanced duty payments.

1.2.   To provide an on-line/electronic facility in the verification and updating of advanced duty payments and balances.

2.         SCOPE - This procedure shall be implemented by the Collections Divisions of the Port of Manila, Manila International Container Port and NAIA Customhouse, and Revenue Accounting Division (RAD) of the Financial Service - Office of the Commissioner in processing payments under Import Entry Declaration(IED)/Advanced Duty Payment.

3.         GENERAL PROVISIONS

3.1.   The Management Information System Technology Group (MISTG) shall set up a secured channel within the BOC E-Mail Exchange Facility that will enable the Collection Divisions and RAD to view, post and update advanced duty payment information electronically. This facility shall be termed "IED/Advance Payment Support System" or "I/APSS". The MISTG shall conduct training for the duly designated personnel of RAD and the Collection Divisions who shall be the operators of the I/APSS system in their respective offices.

3.2.   The Revenue Accounting Division shall be responsible for the following:

3.2.1.   Creation/Maintenance/Update of the Advance Duty File in the I/APSS system;
3.2.2.   Up-to-date posting of utilized IED in the I/APSS;
3.2.3.   Maintenance of a master file of all IEDs received from POM, MICP and NAIA;
3.2.4.   Up-to-date monitoring of refunded unutilized IEDs; and,
3.2.5.   Weekly reporting of all utilized IEDs.

3.3.   The concerned Collection Division shall be responsible for the following actions related to IED utilization:

3.3.1.   Up-to-date posting of matched IED in the I/APSS;
3.3.2.   Verification of the IED with multiple utilization using the I/APSS;
3.3.3.   Generation of end-of-day utilized IED (matched and tagged) in the Payment Abstract Secure system (PAS);
3.3.4.   Archiving of more than 12-month old IED records in the PAS system;
3.3.5.   Maintenance of the IED file downloaded from AAB's thru the PAS system.

3.4.   The concerned District Collector and the Director- Financial Service, respectively, shall designate personnel who will perform the respective functions described in the Operational Provisions.

4.         OPERATIONAL PROVISIONS - Notwithstanding the following provisions, the existing memorandum orders pertaining to processing of advanced duty payment shall remain in force.

4.1.   Creation of Advance Duty Payment File in the I/APSS system - The Revenue Accounting Division shall create the Advance File in I/APSS immediately upon receipt of the advanced duty payment information transmitted by AAB to the Bureau through the PAS system. The Advance File shall be posted to the Advance Payment Verification (APV) Folder wherein the following naming convention will be generated by the system, i.e. 'Imddhhmm":

Legend:   I	-	prefix
m	-	month ("1" for January, "2" for February, "3" for March, "4" for April, "5" for May, "6" for June, "7" for July, "8" August, "9" for September, "A" for October, "B" November, "C" for December)
dd	-	day
hh	-	hour
mm	-	minute

4.2.   Verification of Advance Duty Payment Balance - Prior to issuance of release instruction in the On Line Release System (OLRS), the Collection Division shall verify sufficiency of the amount of the remaining balance of the corresponding IED by viewing the Advance Payment Verification Folder thru the I/APSS system.

4.3.   Advance Payment Utilization Data Entry - Upon verification of the sufficiency of the amount of balance of IED in 4.2 above, the Collection Division shall create an advance payment utilization record by encoding the details of the payment in the Utilization Data Entry Screen. The created advance payment utilization record shall be transmitted to RAD, copy furnished the other Metro Manila ports, thru the I/APSS system.

4.4.   Updating/Printing of Certificate of Balance - In case of partial utilization, the concerned APV Clerk of the Collection Division shall encode/update and print the Certificate of Balance as required under CMO 33-96. The printed Certificate of Balance shall be signed by the Chief, Collection Division and attached to the corresponding entry declaration.

4.5.   Updating the Payment Verification System (PVS) - The APV clerk in 4.4 above shall likewise tag the particular IED in the PVS system.

4.6.   Updating the IED-RAD Folder - Upon receipt of the advance payment record transmitted in 4.3 above, RAD shall immediately update the Advance Payment Master File Folder and the IED-RAD Folder by posting the amount utilized thru the I/APSS system.

4.7    Claims for Refund - The Collection Division shall process the claims for refund of unutilized IED (duly approved the Deputy Collector for Assessment). Upon completion of the claims process at the Collection Division, the APV clerk shall encode the details of the transaction in the I/APSS Utilization Data Entry Screen and transmit same to the IED-RAD Folder. Once received, RAD shall immediately update the Advance Payment Master File Folder.

4.8    Report Generation - On a weekly basis, RAD shall generate a list of all fully utilized IEDs and refunded unutilised IEDs which shall be distributed accordingly:

Directors	-	Financial Service and Collection Service
District Collectors	-	POM, MICP and NAIA
Chiefs, Collection Division	-	POM, MICP and NAIA

5.  EFFECTIVITY - This Order shall take effect immediately and shall last until revoked, modified, or superseded.

Adopted: 13 Dec. 2000

(SGD.) RENATO A. AMPIL
Commissioner