QuestionsQuestions (BOC MEMORANDUM ORDER NO. 2-2000)
It aims to efficiently implement the SGL facility for qualified importers, define the responsibilities of BOC offices involved, and provide clear and transparent SGL procedures.
The order initially covers shipments entered at the Port of Manila (POM) and the Manila International Container Port (MICP) by qualified importers for SGL transactions.
SGL treatment applies if: (1) the shipment is consigned to a holder of a Certificate of Qualification (CQ) and is an EDI-registered user; (2) it contains no prohibited commodities; (3) if regulated, it has the required permits/clearances; (4) the import entry is lodged through the EDI facility; and (5) duties/taxes/charges have been paid.
A Super Green Lane Task Group is created, headed by the Deputy Commissioner for Customs Assessment & Operation Coordinating Group, with an Accreditation Sub-Group (ASG) and an Import Compliance Sub-Group (ICSG) to handle accreditation and compliance/verification functions.
The ASG evaluates criteria including: BOC registration/accreditation; no disciplinary actions/penalties for violations; imports not prohibited; regulated imports have proper permits; transactions with BOC for at least one year and in the top 1000 importers by duties/taxes paid; submission (or commitment to submit) documents for valuation/classification (regular imports list, contracts of sale, applicable permits, and other needed documents); and being a duly registered EDI user or committing to register within 10 days but before CQ issuance.
It must transmit immediately to the ICSG the required documents submitted by the importer for purposes of valuation and classification.
The ICSG determines value and classification of regular imports (with consultations as needed), verifies declared values within GATT Valuation Support System value ranges, conducts post-clearance checks and inspections as necessary.
It provides ASG with importer lists by revenue contribution, gives ICSG daily SGL entry lists, develops/installs the computer system to support the SGL task group, and registers SGL-accredited importers to the EDI Gateway and provides access.
Remote lodgment follows CMO 22-99. The Philippine Chamber of Commerce and Industries (PCCI) provides the Gateway infrastructure and communication facilities for electronic lodgment; the Gateway is the sole communication link to BOC-ACOS. Importers connect via accredited Value Added Network (VAN) providers under the MOA terms.
Payment must be made at any authorized agent bank (AAB) accepting Customs payment. The amount shown in the assessment notice is the amount paid.
The EDI-generated entry declaration hard copy (IEIRD-Boc Form 236 design/spec) must be signed by the importer/broker, notarized, with documentary stamps affixed, and submitted with the assessment notice and supporting documents to the Entry Processing Unit on the 2nd working day of the week following electronic lodgment.
It results in the immediate cancellation of the importer’s EDI registration.
(1) Importer electronically lodges the entry via EDI through the BOC Gateway; (2) BOC-ACOS evaluates, assesses duties/taxes, and assigns to the SGL channel and transmits assessment via EDI; (3) importer pays via AAB; (4) AAB transmits payment information to BOC; (5) BOC-ACOS verifies payment matches assessment and generates an electronic cargo release message authorizing release to the arrastre operator.
Inspections are covered by a Mission Order issued by the Commissioner or authorized representative. The inspection basis may include ACOS-generated selection, derogatory intelligence, or a directive from the Head of the SGL Task Group. The Mission Order specifies extent and number of containers to be inspected.
The ICSG team must submit an after-mission report within one (1) working day from completion. It includes at least: Mission Order details/purpose, date/time started and completed, findings, recommendations, reasons for delay if any, selection process utilized, and a signed corporate officer declaration attesting orderly inspection.
Grounds include: failure to submit necessary documents requested by ICSG within the period set; fraud suspected through anomalous electronic declarations not conforming to actual shipments (upon ICSG recommendation); and failure to pay within the prescribed period any additional duties/taxes from post-verification.
After investigation of the Inspection Team’s report, the ASG recommends cancellation or revocation of the CQ where there is a finding of fraud.
BOC-ACOS evaluates and assesses the declaration, then after payment verification matches the assessment, it generates and transmits an electronic cargo release message to the arrastre operator authorizing release to the consignee’s authorized representative.