This Office has received information that some ports of entry are processing formal consumption entries without having them lodged into ACOS, contrary to existing rules and regulations. Henceforth, it is hereby directed that all ACOS-capable ports shall not allow processing of formal consumption entries "manually" but only through ACOS. In case of ACOS breakdown in a particular port, "manual" processing of formal entries may be allowed subject to prior clearance with the Deputy Commissioner, MISTG and provided that upon the resumption of ACOS in that port, the corresponding entry "manually" processed shall be lodged into ACOS.

The MISTG and the concerned District Collectors shall keep a record of "manually" processed formal entries and submit a monthly report thereon per format shown in Annex "A"^* hereof to the Commissioner of Customs, copy furnished the Deputy Commissioner, AOCG.

Any violation of this Memorandum shall be dealt with accordingly.

For strict compliance.

Adopted: 5 Nov. 2003

(SGD). ANTONIO M. BERNARDO
  Commissioner

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^* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City