Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 11-2001)
The rates took effect on June 8, 2001, which is fifteen days after their approval and publication in national newspapers of general circulation.
Both CAO No. 1-2001 and 2-2001 were approved by the Secretary of Finance on May 21, 2001.
The graduated rates of import processing fees are based on the amount of the dutiable value of the shipment concerned as of the lodgment date of the covering Formal or Informal Entries.
The processing fee for shipments under Warehousing Entry remains fixed at PHP 250 per entry.
Yes, it includes the claim for refund of the VAT collected by the Bureau of Customs.
No, the Administrative Fees in Item No. 3 are exclusive of BIR Documentary Stamps.
BIR Documentary Stamps worth PHP 15 must be affixed or collected in relation to certain documents specified under Items 3.1, 3.2, 3.4, and 3.6.
Certificates (3.1), Permits (3.2), Accreditation (3.4), and Documentary Customs Stamps (3.6) require the affixing or collection of PHP 15 Documentary Stamps.
They refer to fees promulgated in CAO 1-2000 related to Customs Memorandum Order (CMO) 23-99.
No, Laboratory Fees and Charges remain the same as set forth in CAO No. 3-94.