[ BOC CUSTOMS MEMORANDUM ORDER NO. 24-2008, May 16, 2008 ]
MONITORING THE SPECIFIC DESCRIPTION OF ARTICLES IN THE LIST OF IMPORTABLE MATERIALS OF CUSTOMS BONDED WAREHOUSES
This Order is issued to ensure proper description of importable goods and materials of all Customs Bonded Warehouses (CBWs) pursuant to Customs Administrative Order No. 8-2007 and the proper monitoring of the operation of CBWs.
II. Scope:
This Order shall apply to all Customs Bonded Warehouses, their members and end-user clients, among others, except CBWs in international airports operating like CY/ CFS.
III. Operating Provisions:
1. The List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements fSRMIR), once approved, is the basic document which specifies the goods/raw materials, including the corresponding volume and other details, that are authorized to be imported.
2. All Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, shall ensure compliance with regard to the specific and proper description of each of their importable goods/materials in accordance with CAO No. 8-2007 including the corresponding AHTN thereof. No general description shall be allowed.
3. Henceforth, all applications for the establishment, renewal of licenses, amendment of the list of importable materials, increase/decrease in volume, etc., of CBWs, pursuant to CAO No. 2-91 and CMO No. 39-91, shall specify in the corresponding List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements (SRMIR) the specific and proper description of each of their importable articles/materials in accordance with CAO No. 78-2007 including the corresponding AHTN thereof. Applications submitted contrary to the foregoing shall not be accepted by the Operating Division/Unit and the District Collector for processing.
4. All existing Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, even those whose licenses to operate a CBW have been renewed are required to comply with this requirement within thirty (30) days from the effectivity Of this Order.
5. Importable articles/materials not specifically described in the LIG/SRMIR in accordance with the foregoing shal! be deemed to be in violation of CAO No. 8-2007 and the cargo shall be subjected to 100% examination, without prejudice to other applicable sanctions; and, further, shall not be entered under warehousing and therefore subject to payment of duties and taxes.
6. Further, only articles/materials listed in the approved LIG/SRMIR may be entered under the warehousing regime.
7. It should be noted that under EO No. 127, the different operating Division/equivalent units, which are under the direct supervision and control of their respective District Collectors/Coitectors, are mandated to perform the foregoing tasks. The Operating Division/Unit and the respective District Collector/Port Collector concerned shall therefore strictly en sure compliance hereto. In the event of any violation hereof, the responsible officer/s may be subjected to the corresponding administrative/criminal sanction.
IV. Repealing Clause:
All Orders inconsistent with the foregoing shall be deemed revoked and without ef fect.
V. Effectivity:
This Order shall take effect immediately.
Adopted: 16 May 2008
(SGD.) NAPOLEON L. MORALES
Commissioner
This Order shall apply to all Customs Bonded Warehouses, their members and end-user clients, among others, except CBWs in international airports operating like CY/ CFS.
1. The List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements fSRMIR), once approved, is the basic document which specifies the goods/raw materials, including the corresponding volume and other details, that are authorized to be imported.
2. All Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, shall ensure compliance with regard to the specific and proper description of each of their importable goods/materials in accordance with CAO No. 8-2007 including the corresponding AHTN thereof. No general description shall be allowed.
3. Henceforth, all applications for the establishment, renewal of licenses, amendment of the list of importable materials, increase/decrease in volume, etc., of CBWs, pursuant to CAO No. 2-91 and CMO No. 39-91, shall specify in the corresponding List of Importable Goods (LIG)/Statement of Raw Material Importation Requirements (SRMIR) the specific and proper description of each of their importable articles/materials in accordance with CAO No. 78-2007 including the corresponding AHTN thereof. Applications submitted contrary to the foregoing shall not be accepted by the Operating Division/Unit and the District Collector for processing.
4. All existing Customs Bonded Warehouses (CBWs), their members and end-user clients, among others, even those whose licenses to operate a CBW have been renewed are required to comply with this requirement within thirty (30) days from the effectivity Of this Order.
5. Importable articles/materials not specifically described in the LIG/SRMIR in accordance with the foregoing shal! be deemed to be in violation of CAO No. 8-2007 and the cargo shall be subjected to 100% examination, without prejudice to other applicable sanctions; and, further, shall not be entered under warehousing and therefore subject to payment of duties and taxes.
6. Further, only articles/materials listed in the approved LIG/SRMIR may be entered under the warehousing regime.
7. It should be noted that under EO No. 127, the different operating Division/equivalent units, which are under the direct supervision and control of their respective District Collectors/Coitectors, are mandated to perform the foregoing tasks. The Operating Division/Unit and the respective District Collector/Port Collector concerned shall therefore strictly en sure compliance hereto. In the event of any violation hereof, the responsible officer/s may be subjected to the corresponding administrative/criminal sanction.
All Orders inconsistent with the foregoing shall be deemed revoked and without ef fect.
This Order shall take effect immediately.
Adopted: 16 May 2008
Commissioner