Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 54-2010)
The primary objectives are to adopt an Internet-Based system for the lodgement of Export Declaration, to electronically process Export Declaration via a VASP, to monitor the status of export shipment, and to protect government revenue by preventing Customs frauds.
Only Customs Brokers and Exporters registered with the Client Profile Registry System (CPRS) pursuant to CMO 39-2008 are allowed to submit Export Declarations in the e2m Customs System.
VASPs are responsible for installing the necessary internet-based systems at exporter offices to enable encoding and transmission of Export Declaration-SAD to the BOC e2m Customs System, validating captured entry declaration data, converting data to XML format compatible with BOC requirements, and transmitting status messages between exporters and BOC.
Yes, enterprises registered with either the Board of Investment (BOI) or Philippine Economic Zone Authority (PEZA) are exempted from the payment of the required Documentary Stamp Fee (DSF) as provided in Section 2, Rule VIII of the Implementing Rules and Regulations of PD 930.
For Yellow or Red Lane shipments, exporters submit printed ED-SAD and required documents to Export Division. The Trade Control Examiner verifies and reviews documents, inspects cargo, seals containers if necessary, fills out the Inspection Act, and the Export Division Chief clears the shipment before loading, triggering payment instructions for DSF.
Payment instructions for DSF are automatically triggered to debit the exporter's bank account, and it is the exporter's responsibility to arrange automatic debit with their bank. The printed SAD-ED is submitted to Customs Container Control Division for loading approval.
Within 24 hours from vessel/aircraft departure, the exporter must submit a letter request for PEM to the Export Division Chief with certified Bill of Lading/Airway Bill and certification of loading. The Export Division Chief amends the ED-SAD in the system and attaches the signed modified declaration to original documents.
Manual processing is allowed during computer system breakdown, power outage, AAB being off-line, or upon authorization by the BOC Deputy Commissioner for MISTG. However, these manually processed declarations must be electronically lodged as soon as possible.
Failure to complete electronic processing shall be cause for suspension of the exporter's registration with the CPRS.
No amendment is allowed once an ED is lodged and submitted electronically. If an amendment is unavoidable, the exporter must cancel the previous SAD-ED through a letter-request addressed to the District Collector and lodge a new ED through the VASP after cancellation.
CCCD retrieves and matches the SAD-ED to the cargo, clears cargo for loading if declaration and cargo match, verifies payment of required Documentary Stamp, and ensures proper receipt of export cargo into Customs zone with markings and signature by Customs Wharfinger.
This Order takes effect fifteen (15) days after its publication in a newspaper of general circulation.