QuestionsQuestions (BOC MEMORANDUM ORDER NO. 1-96A)
BOC MO 1-96A states it is amended and rewritten pursuant to Section 608 of the Tariff and Customs Code, as amended and Executive Order 292 (Administrative Code of 1987).
The objectives include: (1) provide guidelines for use of the revised IEIRD; (2) align with the WTG Valuation System; (3) lay basis for computerized entry processing (ACOS); (4) facilitate trade and enhance control measures; and (5) facilitate accurate trade statistics gathering.
A code from Annex XVI must be entered in box 37 by the declarant to indicate the particular procedure (e.g., consumption vs. warehousing).
The Revised IEIRD comes in a set of seven copies, distributed as follows: (1) White—Customs; (2) Yellow—National Statistics Office; (3) Orange—Tariff Commission; (4) Gray—Bureau of Internal Revenue; (5) Blue—Declarant; (6) Pink—Terminal Operator; (7) Green—Gatekeeper PID (outside Metro Manila) / Dep. Coll. for Operations (Metro Manila).
Data required must be entered within the confines of the boxes; boxes are to be completely filled up. If data is not applicable, place “NA”.
The delivery and gatekeeper copies do not contain assessment data. In their place are boxes for cargo accounting and free disposal.
It aligns the declaration with the Philippines’ adoption of the WTO Valuation Agreement effective 1 January 2000.
Yes. The IEIRD, IEIRD Rider, and SDV must be completed as prescribed whether or not the customs ports operate ACOS. Two copies of the SDV must be filed with each declaration.
Box 39 must be consistent with the corresponding answers in the SDV. It encodes Y(es) or N(o) for five valuation-related questions, resulting in a five-letter set (e.g., YYNYN).
On a multi-item declaration, total packages declared in box 31 must equate with total packages in box 6. Also, the goods described in each box 31 entry must all belong to the same commodity code; otherwise each item must be described according to prescribed tariff/classification description rules.
The declaration must be signed by the Importer and the Broker/Attorney-In-Fact to whom the Importer gave authority, in compliance with Section 1301, TCCP. Original handwritten signatures are required. If only the broker signs, both the Declaration under Oath and a Special Power of Attorney are required if the attorney-in-fact alone signs.
Once registered in ACOS, no alteration shall be made on the IEIRD, riders, and SDV, and they cannot be carried/handled by unauthorized persons thereafter.
Box 37 requires a four-digit code: the first two digits represent the Requested Procedure, and the last two digits represent the immediately preceding procedure to which the importation was processed (Annex XVI).
Up to five differing commodity codes may be combined if each individual item has customs value less than PHP 10,000, the total customs value of resultant single commodity code does not exceed PHP 30,000, and items are clearly identified for appraisal in box 31/44/free disposal by reference to invoice and relevant commodity codes. Preference-claim rules and excise/specific/ad valorem rules restrict combinations (e.g., excise/specific taxes cannot be combined).
Box 33 contains the 8-digit Harmonized System (HS) commodity code (tariff heading/subheading). It also includes a “Tariff Specification” part (last 4 digits) used to capture differing excise tax rates within the same general commodity code; if left blank, system defaults to the highest excise tax rate.
Box 42 is the item customs value in the foreign currency used in box 22; on multi-item declarations, the total of all box 42 entries must equal box 22 total. Box 46 is the dutiable value in PHP for the item, determined in accordance with the applicable rules under the CAO implementing Section 1 of RA 8181.
Box 53 provides a breakdown of the Total Landed Cost components including: taxable value, bank charges, customs duty, brokerage fee, wharfage, arrastre, documentary stamp, import processing fee, and others.