Conditions for Foreign Empty Containers
- Foreign shipping line containers may enter the Philippines conditionally without payment of duties and taxes for a limited period.
- After this period, they are treated as imported articles and subject to duties, taxes, and Import Wharfage.
- Foreign empty containers used for export shipments and shipped on the shipping line's own vessel or other foreign vessels, and marked with "No Commercial Value," are exempt from Import Wharfage.
- Foreign empty containers transported to another Philippine port for loading export cargo via domestic vessels (transit or relay containers) are exempt from Domestic Wharfage.
Wharfage on Stripped Foreign Containers
- Foreign emptied containers resulting from stripping contents are not subject to Import Wharfage.
- When these emptied containers are transported via domestic vessels to another port for export cargo loading, they are also exempt from Domestic Wharfage.
Treatment of Foreign Empty Containers Owned by Leasing and Logistic Companies
- Foreign containers owned by container leasing, cargo forwarding, or logistics companies are subject to Import or Domestic Wharfage depending on circumstances.
- Domestic shipping line or local company-imported empty containers for own use or hire are subject to Import or Domestic Wharfage.
Domestic Empty Containers and Wharfage
- Empty containers used in coastwise trade and transported in vessels owned by the same shipping line are not charged Domestic Wharfage.
- If transported through vessels not owned by the same shipping line, Domestic Wharfage applies.
Repealing Provisions
- This Circular revokes PPA Memorandum Circular No. 24-97, dated August 1, 1997.
- It also amends specific paragraphs in PPA Memorandum Circular No. 03-95 dated January 5, 1995.
Effectivity
- The Memorandum Circular takes effect 15 days after publication in at least two newspapers of general circulation.