Question & AnswerQ&A (BOC Customs Memorandum Order No. 07-2015)
The main purpose of BOC Customs Memorandum Order No. 07-2015 is to provide procedures on tagging the arrival of transshipments in the e2m system, monitoring the arrival of shipments, and filing of entries for transshipped cargo at the Philippine ports.
The Deputy Collector for Operations, her/his equivalent, or a person authorized by her/him at the Port of Destination is responsible for tagging the arrival of transshipments in the e2m system.
The arrival must be tagged within the same day of the cargo's arrival, or if it arrives outside normal office hours, within the next business day after the arrival.
Entries must be filed within 30 days from the filing of the transshipment entry at the Port of Discharge.
Failure to file within 30 days will be considered grounds for abandonment of the cargo under Section 1801 of the Tariff and Customs Code of the Philippines.
They must verify that all transshipped cargo has been tagged as arrived in e2m within one day (or up to five days in exceptional cases) from departure, and ensure payment of duties and taxes for shipments not yet arrived within the specified period.
Deputy Collectors at both Port of Discharge and Destination must manually monitor departure and arrival of each container, maintain records, inform each other of container arrivals, and tag the entry as arrived in e2m once all containers arrive.
An Excel format that includes fields such as Transshipment Entry Number, Total Number of Containers, Container Numbers, Dates of Release and Arrival, and Name of official confirming arrival.
Yes, they may delegate their powers to BOC staff under their supervision; however, they remain responsible for the acts or omissions of those staff.
Non-compliance is considered Simple Neglect of Duty, punishable by dismissal on the second offense pursuant to CMO 25-2010, Title IV, Section 2.