E2M Customs System for DDP/BTS Shipments

Applicable exclusively to DDP/BTS air express shipments handled by the four members of the Philippine Chamber of Air Express Operators (PCAEO): DHL, FedEx, UPS, and TNT, including their authorized Philippine representatives (aEOa).
Other air express operators handling DDP/BTS shipments may also be accredited by the Bureau to utilize the special E2M Customs procedures.

Delivered Duty Paid (DDP): A commercial arrangement where the seller assumes all transportation costs, risks until delivery, and pays duties (customs duties, taxes, and other charges).
Financial Party: The company responsible for payment of duties and taxes on behalf of the supplier in a DDP/BTS shipment.

The Express Operator (EO) is recognized as the Financial Party for DDP/BTS shipments.
Named consignees/importers authorized by the EO are tagged as "DDP-enabled" in their Client Profile Registration System (CPRS) profiles.
Expiration, cancellation, or suspension of CPRS profiles invalidates the DDP tag, but renewal reinstates it automatically.
The DDP-enabled tag can be invalidated by the EO or Customs upon adverse findings or changes in shipping arrangements.
Once tagged, the special arrangement applies across all EOs, not limited to the original endorsing party.

Applies to both formal and informal entries under the Phase 3 Import Assessment System at Ninoy Aquino International Airport (NAIA) and all other airports nationwide.
Subsequent orders concerning informal entry shall not reduce the rights or privileges granted for DDP/BTS shipments.

Non-PCAEO operators wishing to use the special DDP/BTS procedure must seek accreditation from the Deputy Commissioner for Assessment and Operations.
They must demonstrate ability to send inward foreign manifests timely and properly profile customers based on financial credibility and compliance history, limiting use to low-risk shippers and consignees.

The Office of the Deputy Commissioner for Assessment and Operations Coordinating Group (AOCG) manages tagging and de-tagging of consignee/importer CPRS profiles for DDP arrangements.
The AOCG can disable DDP special arrangements either upon request of the EO or by its own initiative.

EOs must register in CPRS as Air Express Operators and may enroll debit accounts with authorized agent banks for DDP payment purposes.
Submit and maintain an initial and updated list of importer-clients certified for DDP arrangements to the AOCG.
Must perform due diligence on importer-clients and notify AOCG for tagging; subject to post-customs audit.
May invalidate a consignee/importer’s DDP status through official communication stating grounds.

Specify declaration model (formal or informal) in Box 1 of the Single Administrative Document (SAD).
Indicate the EO’s Tax Identification Number (TIN) as the Financial Party in Box 9 of the SAD.
Include the EO’s Bank Reference Number (BRN) in Box 28 of the SAD.
Accurately declare exporter, consignee, and declarant according to existing customs rules.

E2M Customs sends payment instructions to the payment gateway containing the EO’s Bank Reference Number.
The EO is named as the consignee in payment instructions.
Banks continue existing procedures to confirm account debits with the EO as account owner.

Any Customs Memorandum Orders conflicting with this Order are considered amended or modified to conform with its provisions.