Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM CIRCULAR NO. 158-99)
"Authority to Load" refers to the approval or permission granted by the Bureau of Customs (BOC) or its deputized agencies for the loading of export goods on board the carrier specified in the covering Export Declaration.
A Certificate of Origin is a declaration by the exporter, certified by the BOC, that his export complies with origin requirements specified under bilateral, regional, or multilateral trading arrangements involving the Philippines. The types include: 1) General Certificate of Origin (white form), 2) Generalized System of Preference (GSP) Certificate of Origin (Form A), 3) ASEAN Preferential Trade Agreement (ASEAN PTA) Certificate of Origin (Form C), 4) ASEAN Common Effective Preferential Tariff (CEPT) Scheme, 5) International Coffee Organization (ICO) Certificate of Origin.
Prohibited Export Products are products not allowed for exportation under existing government policies except for scientific or testing purposes. These require export clearances from the concerned government agencies prior to exportation.
The Bureau of Customs (BOC) is responsible for issuing the Authority to Load. Required documents include the Export Declaration (ED), Commercial Invoice if foreign exchange proceeds are involved, Export Clearance if applicable, and for provincial loading, a written request for authority to load if the ED is filed at the Export Coordination Division.
The Export Declaration is the document required for every export shipment where the exporter declares and certifies the full particulars of the shipment. The ED must be accomplished in four clear copies: BOC copy (original), Exporter's copy, National Statistics Office (NSO) copy, and Department of Trade and Industry (DTI) copy.
The exporter submits one set of the Export Clearance form with other required documents to the concerned government agency, which checks the documents, inspects the product, collects fees if due, then issues clearance in two copies to the exporter. The exporter then proceeds to the BOC to obtain Authority to Load.
OSEDC acts as a processing center that can issue Export Declarations, facilitate issuance of Authority to Load at certain ports, and coordinate with agencies to simplify export documentation and procedures.
The Special Permit to Load may be granted for authority to load locally transshipped goods to foreign vessels, for shipments where an Export Declaration is not required under current BSP rules, or for partial shipments covered by a Monthly General Export Declaration.
DTI is responsible for coordinating the administration and implementation of P.D. 930 and its rules to simplify export procedures and may recommend changes to NEDA. NEDA has the power to review, revise, or amend decisions or actions made by any agency involved in implementing the simplified export procedures and rules.
The provisions of the rules are separable, meaning if any one or more provisions are declared unconstitutional, the validity of the other provisions will not be affected.