1.1       To facilitate the collection of additional Customs duties and taxes.

1.2       To help achieve a cashless and secure revenue collection system.


2.1       This procedure shall cover all transactions covered by CAO 2-95 at the Pair Cargo NAIA Customhouse for which additional Customs duties and taxes are collectible.


3.1       Security Bank - Pair Cargo Branch having been given authority to accept payments for additional duties and taxes on behalf of the Bureau of Customs as provided for in the Memorandum of Agreement shall be authorized to utilize the Bureau's tellering system for the collection of duties and taxes covered by this order.

3.2       For purposes of this order, Security Bank shall issue Bureau of Customs official receipts (BOC Form 38-A) following existing procedures. These receipts shall be requisitioned by Security Bank from the Bureau of Customs.


4.1       Payment of Additional Customs Duties and Taxes

4.1.1        If additional amounts have been assessed by the FED or related offices, the COOV concerned shall accomplish SBC/BOC Form 1 to show the additional amount payable and give the yellow and white copies of the form to the importer/broker. The blue copy of the form shall be kept by Security Bank. The format of the SBC/BOC form is shown below:

SBC-BOC Form 1

IEIRD Serial Number ___________________________

Consignee ___________________________

Breakdown of Additional Amount Payable (Per Box 62 of the IEIRD);

Additional Duty                      _______________

Additional BIR Taxes            _______________

Additional VAT                      _______________

Additional Excise Tax           _______________

Other Charges                     _______________

Surcharges                           _______________


Total Additional

Amount Payable                   _______________

_____________________     _____________________

Date Accomplished              Printed Name and Signature

COOV/Section ________

4.1.2        The importer/broker shall present the importer's (blue) copy of the IEIRD together with the white copy of the SBC/BOC Form 1 to the Security Bank teller. The yellow copy of the form shall be kept by the importer.

4.1.3        The bank teller shall accept the payment and then issue a Bureau of Customs official receipt.

4.1.4        Copies of the official receipt shall be segregated and distributed as follows:

COLOR                          DISTRIBUTION

White                             Importer
Blue                                SBC
Green                             BOC Dropbox
Yellow                            BOC Dropbox

4.2       Preparation of Daily-Collection Report

4.2.1        Security Bank must prepare a daily collection report in two copies to be submitted to the System Administrator of the Collection Division following an agreed schedule.

4.2.2        The System Administrator must review the report submitted by Security Bank following set procedures and distribute the reports according to its assigned distribution.


5.1       This order shall take effect on 22 September 1997.

Adopted: 12 Sept. 1997