Scope of Application
- Initially covers all importations by Customs Bonded Warehouse (CBW) operators and their accredited members at the Port of Manila.
- Planned phased implementation to other Customs ports equipped with the Automated Customs Operating System (ACOS).
Key Provisions on Import Processing Fee (IPF)
- IPF will be collected automatically from preregistered pre-payment funds established by CBW operators and members.
- CBW operators/members must set up a pre-payment fund with the Philippine National Bank (PNB) Port Area Manila.
- Pre-payment amounts vary by industry classification:
- Small Industry: P5,000
- Medium Industry: P10,000
- Large Industry: P20,000
- CBW accredited members automatically classified as Small Industry.
- Operators may set up higher pre-payments voluntarily for transaction efficiency.
Registration and Data Submission Requirements
- Chiefs of relevant Operating Divisions (Miscellaneous, Garments/Textile Manufacturing, Common, Public/Private Bonded Warehouse Divisions) must prepare updated CBW registries.
- Registry must include company name, CBW number, Tax Identification Number (TIN), contact details, address, and industry classification.
- Lists submitted for registration and fund setup to CD and PNB Port Area Manila.
Registration and Fund Setup Procedures
- Registration done at CD with presentation of TIN and CBW number for verification.
- CD issues registration slips with CBW operator/member name, ACOS registration number, and pre-payment amount.
- Warehouse operators/members set up the pre-payment minimum at PNB Port Area.
- PNB issues official BOC receipt showing the name, CBW number, and payment amount.
- PNB encodes the pre-payment fund in ACOS referencing the registration number.
Replenishment of Pre-Payment Fund
- Cash Division Chief alerts warehouse operators/members via their Operating Division when pre-payment balance falls below 10% of original amount or less than P2,000.
- Weekly notices for replenishment sent by CD to Operating Divisions.
- Processing of warehousing entries deferred if fund insufficient to cover IPF.
- Operators/members must replenish funds per the initial deposit procedures.
- PNB issues official receipts upon replenishment.
Automated Collection of Import Processing Fee
- Upon electronic assessment at either the Electronic Entry Confirmation (EEC) for green lane entries or Warehouse Adjudication Division (WAD) for selected entries, IPF deducted automatically from the pre-payment fund.
- CBW operators/members can request hard copies of pre-payment fund statements from PNB.
Reconciliation and Remittance
- PNB, as designated collection agent bank, must submit IPF remittance copies to CD.
- Remittance copies also furnished to the Commission on Audit (COA) for transparency and audit purposes.
Repealing Clause
- Rules and regulations inconsistent with this Order are repealed, superseded, or modified accordingly.
Effectivity
- The Order takes effect on September 4, 1997, as adopted by Commissioner Guillermo L. Parayno, Jr.