Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 53-2010)
The main objective is to provide detailed procedures in the implementation of the e2m Customs System concerning the post modification/cancellation of electronically lodged import declarations in the form of the Single Administrative Document (SAD).
The data that cannot be modified includes Customs Office Code, Model of Declaration/General Procedure Code, Importer's Reference Number/TIN, Declarant's Reference Number/TIN, Registry/Manifest Number, Bill of Lading Number, Type and Number of Packages, Gross Weight, Container Reference Numbers, Warehouse, all data in the Attached Document Page, and all data in the Terms of Payment Page.
Post assessment refers to modifying data when the shipment is already assessed but not yet released (Green Lane entries), while post entry modification refers to changes after the shipment has been released from Customs (Tentatively-Released Entries).
They must settle the additional duties and taxes at the In-House Bank using the Cash Payment Module in the e2m Customs System, and then present the Official Receipt and Bank Collection Order Receipt to the Customs Officers for verification.
A Letter Request from the declarant addressed to the District Collector, identifying the data to be corrected and stating reasons and basis for correction.
Cancellation is necessary when modifications involve data that are not modifiable under PMS such as Customs Office Code, Bill of Lading Number, or other non-modifiable data as specified, or when correction of number of packages and/or gross weight is not the issue for which cancellation isn't required under CMO No. on Short Shipment.
Cancellation reverts the status of attached documents like Import Entry Declarations, licenses, permits, Tax Exemption Certificates and Tax Debit Memos. Payments that have been debited cannot be automatically refunded if final assessment and other settlements are completed; the importer must follow the regular refund process.
Erring parties may face administrative, civil, and/or criminal sanctions as warranted under the circumstances.
The e2m post modification of SAD form is used for post modifications, and the e2m SAD cancellation form is used for cancellations.
After cancellation and approval, the importer or authorized representative must electronically re-lodge a new SAD through the VASP in the e2m Customs System and submit the new printout along with original documents to the Entry Processing Unit of the concerned port.