Question & AnswerQ&A (BC CUSTOMS ADMINISTRATIVE ORDER NO. 4-96)
The purpose is to properly supervise and control the operations of common bonded warehouses and their accredited members due to the increase in their number.
The functions include supervising the operations of common bonded warehouses, accrediting members and subcontractors, authorizing cargo transfers, supervising packing and transfer of export products, determining imported material usage, maintaining records, submitting reports, and performing other related tasks.
The division is headed by a Customs Operations Chief who reports to the District Collector of Customs, Port of Manila, through the Deputy District Collector of Operations.
The Common Bonded Warehouse Division operates under the District Collector of Customs, Port of Manila, with the Customs Operations Chief reporting through the Deputy District Collector of Operations.
All existing common bonded warehouses registered with the Port of Manila shall be transferred to the division except those the Commissioner of Customs may exclude.
All records, including logbooks, shall be turned over to the division, and the Customs personnel assigned are deemed transferred to the Common Bonded Warehouse Division.
All applications should be filed directly with the Common Bonded Warehouse Division.
It took effect upon approval by the Secretary of Finance on July 3, 1995.
The Common Bonded Warehouse Division supervises and authorizes cargo transfers to bonded warehouses under its supervision.
It supervises the packing, stuffing, and transfer of finished products from the common bonded warehouses to loading points for exportation and reviews export documents for bond cancellation recommendations.