BOC MEMORANDUM ORDER NO. 23-95

: The effective date is September 1, 1995.
: They must be payable to the Bureau of Customs for the account of the importer/taxpayer whose shipment the check is applied to.
: The name of the importer/taxpayer to whose shipment the check shall be applied must be clearly printed.
: They will be deemed as violating the specific regulation and shall be dealt with accordingly.
: To ensure proper allocation of payments for duties, taxes, and other charges to the correct importer and shipment.
: Commissioner Guillermo L. Parayno, Jr. signed the memorandum order.
: Payments made by manager's/cashier's checks as payment for duties, taxes, and other charges to the Bureau of Customs.
: It applies to all manager's/cashier's checks payable to the Bureau of Customs starting from September 1, 1995.
: No, checks with erasures or alterations are prohibited and their acceptance is a violation of the regulation.
: They will be subject to appropriate actions as the violation is dealt with accordingly by the Bureau of Customs.