BOC CUSTOMS ADMINISTRATIVE ORDER NO. 08-2014

: The amount of the Customs Documentary Stamp Tax for informal entry is fifteen pesos (P15.00) for each importation filed through the informal entry.
: No, the BOC shall not collect any Import Processing Fee on importations filed through the informal entry.
: The imposition is 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.
: The Order took effect immediately upon publication in a newspaper of general circulation or the Official Gazette and after depositing three (3) copies to the UP Law Center.
: Any order, rule, or regulation contrary or inconsistent with this Order or any of its provisions are repealed or amended accordingly.
: The Bureau of Customs (BOC) is responsible for the collection of these fees and taxes.
: Yes, the Order applies to all ports of the Philippines.
: Section 36 of the Administrative Code provides the general administrative and fiscal authority, which supports the imposition and collection of the documentary stamp and processing fees by BOC.
: It was approved by John P. Sevilla (Commissioner of BOC) and Cesar V. Purisima (Secretary of Finance).
: Depositing copies ensures official documentation and public availability for legal reference and promotes transparency in the implementation of the Order.