QuestionsQuestions (BOC CUSTOMS MEMORANDUM ORDER NO. 26-2004)
It imposes a temporary moratorium that stops the processing and approval of applications to establish and operate ICBWs. Except for applications filed on or before 20 September 2004, all later applications are outrightly denied until further instructions.
It takes effect immediately upon adoption on 20 September 2004 and lasts until it is revoked.
Applications filed on or before 20 September 2004 are excepted from the moratorium. Those filed after 20 September 2004 are denied outright.
It means the Bureau of Customs will not entertain such applications for processing/approval and will reject them without proceeding through approval steps, unless they qualify under the stated exceptions.
No. The moratorium does not cover: (1) applications to establish and operate Customs Bonded Manufacturing Warehouses under Sections 2001–2004 of the Tariff and Customs Code (as amended); (2) applications for registration as end user-clients of existing ICBWs, except for BOI-DTI registered firms; and (3) accreditation as members of existing Common Bonded Manufacturing Warehouses under CMO 39-91.
Sections 2001–2004 of the Tariff and Customs Code of the Philippines, as amended.
They are not covered by the moratorium, except that the order excludes those “except BOI-DTI registered firms.” In other words, such applications generally may be processed, but with a stated exception for BOI-DTI registered firms.
For applications within the exceptions (Customs Bonded Manufacturing Warehouses, end user-client registration of existing ICBWs, and accreditation as members of Common Bonded Manufacturing Warehouses), the order requires clearance prior to approval from the Commissioner of Customs.
It references: (1) CAO 7-2002 and CAO 7-2003 for registration as end user-clients of existing ICBWs; and (2) CMO 39-91 for accreditation as members of existing Common Bonded Manufacturing Warehouses.
The application should be denied outright and not processed for approval, unless the applicant’s case qualifies under the specified exceptions (which generally apply to different warehouse types or registration/accreditation scenarios).
It halts processing/approval of new ICBWs under the moratorium, but allows processing of Customs Bonded Manufacturing Warehouses under Sections 2001–2004, subject to Commissioner of Customs clearance prior to approval.
It indicates the moratorium is not fixed to a specific end date and will continue unless the Commissioner of Customs (the undersigned) issues new instructions modifying or lifting it.
It signals that the memorandum is mandatory for both Bureau personnel and parties applying for related approvals, and that it is meant to guide implementation through strict adherence to the moratorium and its exceptions.
It was signed by George M. Jereos, Commissioner of Customs. Signature by the proper authority is significant because it indicates the order is an official directive binding within the Bureau’s regulatory powers.
Such an application is generally not covered by the moratorium (it may be processed), but approval requires clearance from the Commissioner of Customs, and there is an exception for BOI-DTI registered firms.
No. Accreditation applications for members of existing Common Bonded Manufacturing Warehouses are not covered by the moratorium, but clearance prior to approval must be obtained from the Commissioner of Customs.