Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 49-2010)
The main objective is to adopt an internet-based system for the lodgement of Export Declarations (EDs) at the One Stop Export Documentation Center in Manila (OSEDC-Manila) through Accredited Value Added Service Providers (VASPs), to improve efficiency, convenience, speed, and to prevent Customs fraud.
It covers export shipments processed at the OSEDC-Manila for loading at the Port of Manila (POM), Manila International Container Port (MICP), and Ninoy Aquino International Airport (NAIA).
Only exporters and customs brokers/forwarders registered with the Client Profile Registration System (CPRS) pursuant to CMO 39-2008 are allowed to submit EDs in the E2m Customs System.
Exporters and brokers/forwarders must register under CPRS pursuant to CMO No. 39-2008 to facilitate lodgement of Export Declarations using the e2m Phase 4 Export Module.
Payment of the CDS is made through PASS5, which requires exporters and brokers/forwarders to open and maintain debit accounts at an Authorized Agent Bank (AAB) with arrangements for automatic debiting.
Export shipments are classified into Green, Yellow, and Red lanes for processing: Green lane allows outright issuance of Authority to Load (ATL); Yellow lane requires presentation of government permits/clearances; Red lane mandates presentation of permits and physical examination of goods.
Green Lane shipments trigger automatic debiting payment instructions; OSEDC-Manila prints two copies of SAD-ED, fees are paid at the cashier, and the SAD-ED is released for submission to Customs Container Control Division or equivalent units for loading clearance.
Failure to complete electronic processing of the SAD-ED following manual processing is a cause for suspension of the exporter/broker/forwarder's CPRS registration with the Bureau.
No amendment is allowed to any ED lodged in the e2m Customs System. If unavoidable, the exporter must request cancellation by the District Collector and lodge a new ED through accredited VASP.
Manual processing is allowed during computer system breakdown, power failure, or when the Authorized Agent Bank is offline, but the ED must be electronically lodged as soon as practicable. Exporter/broker must make a deposit equivalent to the CDS, and must instruct the bank to debit the amount to complete electronic processing later.
They verify the SAD-ED against the cargo, encode shipping details, verify payment of CDS, and upon positive verification and inspection, clear cargo for loading by tagging the entry for Export Release.
Red Lane shipments undergo non-intrusive x-ray examination. If irregularities are found, a 100% physical examination is conducted. After examination, security seals are affixed on containers, and findings are recorded in the SAD-ED Inspection Act before clearance for loading.
This Order took effect fifteen (15) days after its publication in newspapers of general circulation from November 2, 2010.
The invalidity or illegality of any part or provision of the Order does not affect the validity of the remaining portions, which shall remain in full force and effect (Separability Clause).
Failure to cancel an 'open account' SAD-ED within a reasonable time is a ground for the suspension of the exporter's CPRS registration.