Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 8-2004)
The primary objective is to provide a mechanism for determining which shipments shall be subject to mandatory magna scale weighing prior to release from Customs custody and to ensure the collection of proper duties and taxes on subject shipments.
It covers kinds of vegetables, fruits, and nuts listed in Annex "A" of the Order, including their specified net weight range per container size.
Shipments of vegetables, fruits, and nuts with declared weight less than the corresponding net weight range in Annex "A" are subject to mandatory magna scale weighing prior to release.
The Chief, Section 1 (Formal Entry Division) is responsible for verifying whether a shipment is subject to mandatory magna scale weighing.
A COO III is assigned by the Chief, Section 1 to personally witness the weigh-in conducted by the weighing company.
Taxes and duties are re-computed based on the weighing report and magna scale weighing ticket, and additional payment may be required if applicable.
Other actions, such as fines or seizures, may be referred to the District Collector for appropriate action as warranted by law.
The Chief, Section 1, must submit a monthly report to the Commissioner of Customs specifying details like entry number, consignee, weights, duties, and remarks.
Violations may result in administrative charges such as dishonesty, neglect of duty, misconduct, inefficiency or incompetence, with penalties ranging from suspension of six months and one day to dismissal, as provided under the Uniform Rules on Administrative Cases in the Civil Service.
It took effect immediately upon signing on March 22, 2004.