Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 13-2010)
The main objective is to implement the Electronic to Mobile (E2M) Customs System-Phase 4 for Informal Entry of Commercial Goods in all Customs sea ports nationwide and to provide detailed instructions on customs clearance processes under this system.
The shipment must have a total customs value below US$500, total gross weight less or equal to 300 kilograms, total number of packages less or equal to 12, volume less or equal to one (1) cubic meter, and the consignee must be registered in the CPRS as an individual entry.
Only Customs Brokers and consignees registered with the Client Profile Registration System (CPRS) pursuant to CMO 39-2008 are allowed to submit informal entry declarations through accredited Value-Added Service Providers (VASPs).
The exemption code claimed must be part of the allowable list in Annex A of the memorandum, referring to Section 105 of the Tariff and Customs Code of the Philippines, to be acceptable for use in Informal Entry.
Shipments that do not meet the informal entry criteria must be lodged under Formal Entry.
The consignee or customs broker must secure the necessary licenses or permits for covered commodities prior to the electronic lodgement; otherwise, the system will reject the lodgement.
They are calculated using the taxation rules applicable to Formal Entry declarations, including the tariff rates for the commodity code and the Import Processing Fee (IPF) calculated similarly to formal entry.
The Payment Abstract Secure System version 5.0 (PASS5) is used for automatic debit of amounts from the importer's nominated bank account, per CAO 10-2008 and CMO 6-2009.
The procedures under the Memorandum Order titled: Supplemental Guidelines in the Implementation of CMO 27-2009 regarding examination of shipments selected for red lane or x-ray inspection shall apply, and manual release instructions are to be issued if adverse findings occur.
The Port Implementation Task Force (PITF) is responsible for the implementation and monitoring of informal entry processing under E2M Customs.