Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 45-2010)
The main objective is to implement the Electronic to Mobile (E2M) Customs System for Delivered Duty Paid (DDP) and Bill-To-Shipper (BTS) shipments and provide detailed instructions to relevant stakeholders on the customs clearance processes under this system.
The main air express operators covered are the four members of the Philippine Chamber of Air Express Operators (PCAEO): DHL Express Philippines Corp., Federal Express Philippines (FEDEX), UPS Delbros International Express Ltd., Inc., and TNT Express Worldwide (Philippines) Inc.
Delivered Duty Paid is a commercial arrangement where the seller pays for all transportation costs, bears all risks until delivery, and pays customs duties, taxes, and other charges.
The Express Operator (EO) is recognized as the Financial Party responsible for the payment of duties and taxes on behalf of the supplier.
Expiration, cancellation, or suspension of the consignee/importer's CPRS profile automatically invalidates their DDP tag. However, renewal of the CPRS profile reinstates the DDP tag without requiring reassignment.
Yes. The DDP-enabled tag may be invalidated upon request of the EO or its representative if the commercial terms have changed or stopped, or by Customs authorities based on adverse findings from audits or investigations.
Yes, the special procedure applies to both Formal and Informal Entries (Phase 3) at NAIA and other airports nationwide.
They must demonstrate capability to send inward foreign manifest to BOC 12 hours and 2 hours prior to vessel and aircraft arrivals, respectively, and profile their customers for financial credibility and compliance to ensure only low-risk shipments are declared under this procedure.
The designated user in the Office of the Deputy Commissioner for Assessment and Operations Coordinating Group (AOCG) manages tagging and disabling of DDP special arrangement tags.
The declarant must indicate the model of declaration (4FD for formal entry or 4ID for informal entry) in Box 1, the Tax Identification Number (TIN) of the EO in Box 9 as the Financial Party, the Bank Reference Number of the EO in Box 28, and properly declare the exporter, consignee, and declarant in their respective boxes.