Question & AnswerQ&A (BOC Customs Memorandum Order No. 10-2015)
The CMO No. 10-2015 is effective on May 11, 2015.
All manifests for Air Cargo must be filed electronically, including the Electronic Inward Foreign Manifest (e-IFM) and the Electronic Consolidated Cargo Manifest (e-CCM).
Airlines, Air Express Operators, Airfreight Forwarders, and De-consolidators must be accredited with BOC as per CMO 39-2008.
The penalty for late submission of the e-IFM is Ten Thousand Pesos (Php10,000.00).
Flight schedules must be submitted at least one month in advance to the Aircraft Operations Division of the Customs office of the airport of arrival.
Required fields include Customs Port of Discharge, Manifest Number, AWB Number, BL Type, BL Nature, Name and Address of Supplier/Shipper, Importer/Consignee, Notify Party, Port of Loading, Port of Discharge, Type and Number of Packages, Gross Weight, Description of goods, Marks and Numbers, Declared Value, Freight Charges, and Handling Information if applicable.
A VASP is an accredited service provider by the Bureau of Customs that facilitates electronic submission of manifests. Examples include Intercommerce, Cargo Data Exchange Center (CDEC), and e-Konek.
The cargo will be considered un-manifested and will be subject to forfeiture in accordance with Section 2530 (G) of the Tariff and Customs Code of the Philippines.
The airline or air express operator must file the supplemental e-IFM through VASPs, send a formal request to the District Collector for approval, and upon approval, the Deputy Collector for Operations will validate it to make it accessible for filing entries and e-CCMs.
Short-landed cargo is cargo listed on an airway bill in the e-IFM that arrives incomplete; i.e., only some of the quantity listed arrives on the flight.
The airline or air express operator must request the District Collector to amend the airway bill to reflect only the first part of the cargo. Upon arrival of the second part, notify the District Collector identifying the registry number and airway bill of the first part.
They must request the District Collector to cancel the airway bill for the off-loaded cargo. When the cargo arrives, it must be covered by a new airway bill, and proper procedures for filing entries and notifications must be followed.
Hard copies required include General Declaration, Passenger List, Store List, Cargo Manifest with details per airway bill, Master Airway Bill listing, and House Airway Bill details.
This division encodes Estimated Times of Arrival (ETAs) in the BOC E2M System, records actual times of arrival, and assists in updating manifests and validating entries.
Amendments to quantity and gross weight can be made without penalty before cutoff times via VASP. Other amendments require approval of the Legal Division. Amendments after cutoff must be coursed through the Legal Division and may incur penalties.