QuestionsQuestions (BOC CUSTOMS ADMINISTRATIVE ORDER NO. 08-2014)
To provide updated guidelines on the imposition of the Customs Documentary Stamp Tax and the Import Processing Fee for imports filed through informal entries, including the specific rates to be collected in all ports of the Philippines.
It was issued pursuant to Section 608 and Sections 3301 to 3304 of the Tariff and Customs Code of the Philippines, in relation to Section 36 of the Administrative Code of 1987.
An amount of fifteen pesos (P15.00) is collected from each importation filed through the informal entry.
No. No amount shall be collected as import processing fee on any importation filed through the informal entry.
The BOC shall cease to collect import processing fee on any importation filed through the informal entry.
It sets a revised documentary stamp tax of P15.00 per importation and eliminates/ceases the collection of the import processing fee for such informal entries.
Any order, rule, or regulation contrary or inconsistent with the provisions of the CAO is repealed or amended accordingly.
Immediately upon publication in a newspaper of general circulation or the Official Gazette, and upon deposit of three (3) copies to the UP Law Center.
It provides the legal framework on publication and filing requirements for the effectivity of administrative issuances; the CAO follows those requirements by requiring publication and deposit to the UP Law Center.
It was approved by the Commissioner of the Bureau of Customs (John P. Sevilla) and the Secretary of Finance (Cesar V. Purisima).
It means the revised rates and fee treatment for informal entries are uniform nationwide across all customs ports in the Philippines.
To the extent it is contrary or inconsistent, it would be repealed or amended accordingly—meaning import processing fees should no longer be collected for informal entries.
It is a regulatory adjustment: it revises the Customs Documentary Stamp Tax amount to P15.00 and abolishes the import processing fee for imports filed via informal entry.
Section 608 and Sections 3301 to 3304.
For informal entries, collect only the Customs Documentary Stamp Tax in the amount of P15.00 per importation, and do not collect any Import Processing Fee.