1.1       To facilitate processing of warehousing entries by instituting an automated collection of import processing fee. i

1.2       To account and monitor daily remittances of IPF

1.3       To decongest BOC clients transacting at Collection Division (CD).


2.1       This Order will initially cover all importation of Customs Bonded Warehouse (CBW) operators and its accredited members registered at the Port of Manila and will subsequently be rolled-out to other Customs ports which has ACOS in place.


3.1       The Import Processing Fee (IPF) will now be automatically collected by the Bureau of Customs from pre-payment fund set-up by warehouse operators and members mainly for processing of warehousing entries.

3.2       CBW Operators and its accredited members shall be required to set-up a fund as pre-payment of the import processing fee with Philippine National Bank (PNB) Port Area Manila based on industry classification of Small Medium, and Large Industries.  The amount required based on industry classification are as follow:

Small                   P5,000
Medium               P10,000
Large                   P20,000

3.2.1        CBW accredited members shall be classified as Small industry

3.2.2        Nothing in this Order shall preclude the CBW Operator to set-up a pre-payment fund more than the specified amount enumerated above if the volume of their transaction would make it more efficient for them in clearing their entries.

3.3       The Chiefs, Operating Divisions namely:

Miscellaneous (MMBWD), Garments/Textile Manufacturing (GTMBWD), Common (CCBWD) and Public/Private (P/PBWD) Bonded Warehouse Divisions shall prepare an updated list of all registered CBW under their supervision, indicating therein the NAME OF COMPANY, CBW NUMBER, TAX PAYER'S IDENTIFICATION NUMBER (TIN), TELEPHONE NUMBER, COMPLETE ADDRESS, and its classification whether Small, Medium or Large Industry. These lists will be submitted to the Chiefs of CD for registration purposes and PNB Port Area Manila for setting-up of the pre-payment fund.


4.1       Registration/set-up by warehouse operators/members for the pre-payment amount:

4.1.1  Registration at CD of warehouse operators/members shall be done by presenting their TIN and CBW number for verification and setting-up of proper ACOS account.

4.1.2  CD shall issue a registration slip reflecting the CBW operator/member name, ACOS registration number and the pre-payment amount.

4.1.3  Warehouse operators/members shall set-up the minimum pre-payment amount stated in item 3.2 of the General Provisions at PNB Port Area.

4.1.4  PNB shall then accept the pre-payment fund by issuing an official BOC receipt stating therein the Name of company/CBW Operator, CBW Number, and the pre-payment amount.

4.1.5  PNB shall encode in ACOS the exact amount given as the pre-payment fund for IPF using the ACOS registration as reference.

4.2       Replenishment of IPF pre-payment fund:

4.2.1        The Cash Division Chief shall immediately advise CBW Operators/members thru their particular Operating Division (OD) to replenish its pre-payment fund once the ACOS system detects that the remaining balance is ten percent(10%) of original amount or less than P2,000.

4.2.1.1     CD shall furnish the different ODs notice of replenishment for CBW operators/members having balances less than 10% of original amount or less than, P2,000 on a weekly basis.

4.2.2        If the remaining balance is less than the IPF amount, processing of the warehouse entry shall be deferred as the system shall not allow non-collection of IPF.

4.2.3        The warehouse operators/members shall then make a replenishment of the pre-payment fund as described in items 4.1.3 & 4.1.4.

4.2.4        PNB Port Area shall then issue an official BOC receipt for the replenished pre-payment amount to CBW operators/members.

4.3       Automated collection of IPF:

4.3.1  Upon electronic assessment of the encoded warehousing entry (either at EEC for green lane entries or at WAD for selected entries), the IPF shall then be automatically collected from the pre-payment fund of the warehouse operator/member.

4.3.2  The CBW operator/member can have a hard copy of the statement of account for the pre-payment fund from PNB Port Area upon demand.

4.4       Reconciliation to Remittance - The designated collection agent bank (PNB) shall be required to submit a copy of IPF remittances to CD, copy furnished Commission on Audit (COA), for their information and guidance.

All rules and regulations inconsistent with this Order are hereby deemed repealed, superseded or modified accordingly.


This Order shall take effect on September 4, 1997.

Adopted; 15 Aug. 1997