QuestionsQuestions (BOC CUSTOMS MEMORANDUM ORDER NO. 53-2010)
It provides detailed guidelines for implementing CMO 27-2009 on post entry modification of the SAD (PMS) and SAD cancellation (SC) within the e2m Customs System, including procedures for settlement of additional duties and taxes, expedited release of legitimate cargoes, and facilitation of trade.
PMS stands for Post Modification of SAD. It is a process used when revision of data in the SAD is necessary. In the memo, PMS includes both post assessment and post entry modification.
Post assessment is the stage when the shipment is already assessed but not yet released from Customs (e.g., Green Lane entries). Post entry is when the shipment has already been released from Customs (e.g., Tentatively-Released entries).
The Tax Exemption Certificate declared in the original SAD shall still apply in the calculation of the allowed exemption during PMS.
They must be settled at the In-House Bank using the Cash Payment Module in the e2m Customs System.
Refunds of excess payment of duties and taxes resulting from PMS shall be coursed through the Tax Credit Office following existing procedures.
Refund of cash bond posted on tentatively released shipments as a result of PMS shall be processed in accordance with paragraph 3.2 of CMO 4-99.
The CMO lists non-modifiable data including Customs Office Code, Model of Declaration/General Procedure Code, importer TIN/reference, declarant TIN/reference, Registry/Manifest Number, Bill of Lading Number, Type and Number of Packages, Gross Weight, Container Reference Numbers, Warehouse, attached document page entries, and terms of payment page entries. Necessary revision of these requires cancellation of the SAD via an appropriate request (Annex A).
No. Cancellation is not necessary pursuant to the cited CMO on Short Shipment. The number of packages and/or gross weight can be modified in the Inspection Act of the SAD.
The use of the ASYCUDA Post-Entry Revision Form is discontinued. The e2m post modification of SAD form (Annex B) is used instead.
A Letter Request of the declarant addressed to the District Collector identifying the data to be corrected, stating reasons and basis for correction (Annex C).
A copy of the VCRC or CVCRRC resolution, and a prepared Discrepancy Report (D/R) (Annex D).
It is no longer required if the percentage discrepancy is less than 10%.
SC is a process used when it is necessary to revise assessed SAD data that cannot be done under PMS.
So that the goods/shipment can be cleared from Customs, since the cancelled SAD must be replaced by a new electronically lodged SAD.
Cancellation reverts the status of attached documents such as the Import Entry Declaration (IED) for Advance Duties, license/clearance/permit, Tax Exemption Certificate, and Tax Debit Memo. If the SAD already underwent final assessment and OSM is completed, payments debited from the importer’s account cannot be automatically refunded; the importer must follow the regular refund process.
The ASYCUDA Post-Entry Revision Form for post-entry cancellation is discontinued; the e2m SAD cancellation form is used instead.
The importer/broker pays the additional amount at the In-House Bank based on the OPF, the bank records payment in e2m and issues an ECR, the broker presents BCOR with the ECR to the concerned office, and upon confirmation of payment the documents are forwarded to the LBD for liquidation and billing (with the CMO’s step sequence for approvals and forwarding).