QuestionsQuestions (CUSTOMS MEMORANDUM ORDER 29-2005)
CMO 29-2005 aims to: (1) establish ownership of PEZA-attributed import shipments discharged at seaports and released without taxes/duties; (2) facilitate and simplify filing, processing, and release requirements; and (3) confirm actual delivery of released shipments to their respective PEZA economic zone locations.
It applies to tax- and duty-free import shipments of PEZA-registered economic zone locator enterprises that arrive at and are discharged from seaports for delivery to economic zone locations.
The CPCO processes Transit-Import Entries and Internal Revenue Declarations (Transit-IEIRDs), approves release and transfer of shipments to the economic zone locations of the PEZA importer, and monitors/account for shipments under the supervision of the Deputy Collector for Operations.
The CPCO is under the direct supervision and control of the BOC Deputy Collector for Operations, who is responsible for efficient monitoring and accounting of shipments processed, released, and transferred.
The transfer is covered by Transit-IEIRDs instead of a Transshipment Permit; Transit-IEIRDs are coded as Transit for PEZA procedure and render several other documents unnecessary (e.g., CEWE, transshipment permit, cargo manifest, boatnote, mission order, telegram).
Customs EPZA Warehousing Entry (CEWE); Transshipment Permit; Transit Cargo Manifest; Boatnote; Mission Order; and Telegram.
They lodge Transit-IEIRDs at the Entry Encoding Center (EEC) or through a Direct Trader Input (DTI) remote lodgement facility.
The model of declaration is “8 8” for those filing through the EEC.
The model of declaration is “8 DT8” for those filing through the remote lodgement facility.
No. Instead, the Single Administrative Document (SAD) generated and signed by the duly designated official (or representative) of the PEZA-registered enterprise serves as the Transit-IEIRD.
They must furnish the particular Import Permit reference number in Box #44 of the IEIRD or SAD form.
Customs verifies online the contents of the PEZA Import Permit vs. the Transit-IEIRD by scanning the bar-coded Import Permit to authenticate and verify on-line in one action; the electronic permit must be compatible with the Transit-IEIRD information.
They are subject to physical inspection by a Customs officer.
Denial of ownership causes the shipment to be subjected to an immediate Hold and Alert Order.
The shipment is held and released only after ownership is established.
Failure to acknowledge/confirm ownership within 12 hours subjects the shipment to an appropriate Hold and Alert Order.
PEZA enterprises must post annual GTBs equivalent to twice the amount of taxes and duties due on an average import shipment, computed as: Amount of GTB = 2 x (Total taxes and duties due on all import shipments via the seaport during the preceding year / Total number of import shipments during the preceding year). The outstanding GTB must not be less than the duties and taxes for the shipment being filed.