QuestionsQuestions (BOC Customs Memorandum Order No. 19-2015)
The objectives include implementing the relevant CAO provisions on electronic manifests, making the IFM and CCM available early to BOC offices, defining submission/distribution/processing procedures, facilitating trade, ensuring manifests are submitted in prescribed form with complete information and on time to designated officials, and expediting release of legitimate cargo upon arrival.
It covers all sea manifests—including those from forwarders and consolidators in all ports—that shall be submitted through accredited Value Added Service Providers (VASPs).
The Piers Inspection Division (PID) or equivalent office records the ETA updates (ATA) and the date of the last package discharge from the vessel. This information serves as the basis to verify manifest validity and compliance with BOC cut-off time for manifest submission.
Shipping lines/forwarders/consolidators must be registered with CPRS through their respective accrediting agencies, as per CMO 39-2008.
e-IFM consists of all master bills of lading for shipments consigned to ultimate and nominal consignees. e-CCM consists of all house bills of lading of shipments degrouped/split from master bills where the consignees are nominal (e.g., banks, forwarders, consolidators).
e-IFM must be submitted at least 12 hours before arrival by shipping lines; e-CCM must be submitted at least 6 hours before arrival by NVOCC/cargo consolidators/co-loaders/breakbulk agents through forwarders/consolidators concerned.
If the e-CCM cut-off time is outside regular working hours, the e-CCM may be submitted after the vessel’s arrival but within the first 2 hours (before 1000 hours) of the immediately following day.
Submission must be through accredited VASPs. VASPs validate the e-IFM/e-CCM using BOC validation rules; those that pass are transmitted to the BOC-VASP Gateway.
It is registered in the e2m Customs System. Its validated bills of lading become available for matching when the e2m import declaration is lodged, and the bill of lading number is written-off upon final assessment.
e-IFM must be submitted ahead of e-CCM because BOC uses e-IFM as primary e-document for verifying the e-CCM. If e-CCM is submitted first, it will not be registered and must be re-submitted once the e-IFM is already registered.
It is calculated from the submitted Estimated Date and Time of Arrival (ETA) using the BOC Gateway Server clock.
On-time submission is when e-IFM is filed at least 12 hours before arrival and e-CCM at least 6 hours before arrival (or the special working-hours exception). Late submission occurs after the applicable cut-off time.
Supplemental e-manifest submissions are treated as non-compliant. They must be submitted in hard copies and electronic form within the period prescribed in CAO 6-2007; otherwise, the shipments are considered un-manifested and subject to forfeiture proceedings.
The fines are PhP10,000 per late submission of e-IFM and PhP1,000 per late submission of e-CCM, citing Section 2521 of the Tariff and Customs Code of the Philippines (as amended).
Examples include e2m system breakdown/technical problems/power failure; VASP technical problems; fortuitous events; late submission of IFM in case of CCM; and early arrival of the vessel from the original schedule. In these cases, submission is allowed within 24 hours from cessation of the event (except early arrival—within 24 hours from arrival).
No. Payment of fines is without prejudice to whatever additional recourse the BOC may pursue against the delinquent shipping line or NVOCC/consolidator/co-loader/breakbulk agent.
If submitted before the cut-off time, shipping lines/forwarders/consolidators have the option to directly register the e-manifest with the BOC. Otherwise, when cut-off time is reached, the manifest is automatically registered.
Acceptance requires that the electronic manifest is officially accepted/registered by EMS; the Bill of Lading is a house B/L; the house B/L is also registered; and once the B/L number is used in an e2m import declaration, the corresponding B/L in the e-manifest can no longer be amended.
Before cut-off time, amendments may be made as a matter of right by sending a new e-manifest to update the previous one. If already registered, amendments require a formal request with the Office of the Deputy Collector for Operations. Clerical/non-material amendments may be done administratively through on-line amendment. Material amendments requiring oath (e.g., change in consignee name/address or goods/weight/volume) are generally restricted and allowed only under specified instances.