Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 27-2009)
The main objective is to implement the Electronic to Mobile (e2m) Customs System - Phase 3: Import Assessment System (IAS) in all customs ports nationwide, and to provide detailed instructions for its proper implementation and transition from the Automated Customs Operation System (ACOS).
Only Customs brokers and importers registered with the Client Profile Registration System (CPRS) pursuant to CMO 39-2008 are allowed to submit import declarations in the e2m Customs System.
The components include Client Profile Registration System (CPRS), Electronic Manifest System (EMS), Formal Entry System (FES), Warehousing Entry System (WES), Payment Abstract Secure System version 5.0 (PASS5), Other Settlement Modes (OSM), On-Line Release Systems (OLRS), and License and Clearance System (LCS).
They must secure the necessary licenses or permits from government agencies for commodities covered by the License Reference Table (LRT), as the system will reject import declarations without such licenses or permits.
Importers or brokers must submit all copies of the Import Entry/Release Information Document (IEIRD) and supporting documents to the Entry Processing Unit (EPU) on the date of electronic lodgment; if lodgment occurs beyond BOC office hours, submission should be before noon of the next working day.
Payments must comply with CAO 10-2008 and CMO 6-2009; all Other Settlement Mode (OSM) payments must exist in the system database before declaration lodgment; use of Tax Exemption Certificates, Tax Credit Certificates (via Tax Debit Memos), and Import Entry Declarations have specified procedures.
Importers apply for TEC at DOF or BIR offices, TEC details are encoded into the e2m Customs System, assigned a unique reference number that must be cited in the Terms of Payment page of the declaration, and verified by BOC examiners before shipment release.
The PITF, headed by the District Collector of Customs, supervises day-to-day implementation, monitors progress, resolves issues, involves representatives of shipping lines, cargo handlers, and authorized agent banks, and operates the PITF Operation Center as the public contact point.
Release instructions are generated electronically after bank debit confirmation; transit sheds receive and process electronic release instructions; misrouted releases are corrected; non-connected discharge points use printed, signed manual release instructions; no other approvals are needed except these release instructions.
Upon implementation, both the e2m Customs IAS and the existing Automated Customs Operations System (ACOS) operate simultaneously; shipments arriving on or after the Date of Implementation must be declared under e2m, while shipments prior to the DOI are declared under ACOS until fully processed.