Creation and Mandate of Post Entry Audit Group (PEAG)
- Executive Order No. 160 (2003) established the Post Entry Audit Group under the Bureau of Customs (BOC-PEAG) to perform the functions mandated under the Tariff and Customs Code.
Requirement for Access to Importers' Records
- Customs Administrative Order No. 004-04 requires BOC-PEAG to be granted access to importers' records as a condition for registration.
Protection of Government Interests and Regulation of Accreditation
- Bureau of Customs aims to safeguard government interests against the misuse of accreditation privileges per Customs Memorandum Order No. 023-09.
- BOC has the power to suspend or revoke importers’ accreditation for violations of customs laws, rules, and regulations.
Lifting of Suspension for Cooperating Importers
- Some importers who cooperated with BOC-PEAG upon suspension seek lifting of their accreditation suspension.
- Their cooperation is recognized as beneficial to post-entry audit efficiency and is encouraged.
Transfer of PEAG Functions to DOF-FIU
- Executive Order No. 155 (2013) transferred BOC-PEAG’s functions to the Department of Finance’s Fiscal Intelligence Unit (DOF-FIU), under the President’s constitutional mandate.
Processing of Requests for Provisional Lifting (Section 1)
- DOF-FIU is tasked to process and evaluate pending requests for provisional lifting of importers’ suspension as of December 2013.
Guidelines and Criteria for Provisional Lifting (Section 2)
- DOF-FIU shall refer to established guidelines/criteria and require an Importer’s Clearance Certificate from the Bureau of Internal Revenue (BIR) as per Department Order No. 012-2014.
Conditions for Recommendations by DOF-FIU (Section 3)
- DOF-FIU must retain authority to audit the importer concerned.
- Recommendations are without prejudice to the Bureau of Customs’ enforcement of relevant rules and regulations.
Final Decision and Recommendation Process (Section 4)
- DOF-FIU makes recommendations to BOC.
- BOC decides whether to lift the suspension of the importer’s accreditation.
Terms of Provisional Lifting (Section 5)
- The provisional lifting of suspension is valid for 60 days from BOC’s decision receipt by the importer.
- If no further action occurs within 60 days, the suspension is deemed permanently lifted.
- This permanent lifting remains subject to future BOC enforcement authority to suspend accreditation as provided by law.
Special Provision for Shipments Leaving Port Before Suspension (Section 6)
- Shipments that left the port of origin before the importer’s suspension took effect shall be processed by BOC if the importer proves the shipment’s departure.
Effectivity of the Department Order (Section 7)
- The Department Order takes effect immediately upon issuance.