Customs Brokerage and Fees Rates Effective June 2001

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BOC CUSTOMS MEMORANDUM ORDER NO. 11-2001: Customs Brokerage & Fees Rates Effective June 2001

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Title Source: Supreme Court: Customs Brokerage and Fees Rates Effective June 2001

Law: Boc Customs Memorandum Order No. 11-2001

Decision Date: Jun 4, 2001

Customs Brokerage Fees and related charges outlined in Customs Administrative Orders No. 1-2001 and No. 2-2001 will take effect on June 8, 2001, with specific clarifications on processing fees, refunds, and documentary stamp requirements.

Law Summary

Clarification on Import Processing Fees

Import processing fees under CAO No. 2-2001 are graduated based on the dutiable value of the shipment as of the lodgment date of the Formal or Informal Entries covering the shipment.
For shipments under Warehousing Entry, the processing fee is fixed at PHP 250 per entry.

Refund Processing Fees and VAT Claims

Item No. 2 includes the processing fees for claims on refund, particularly for the value-added tax (VAT) collected by the Bureau of Customs.

Administrative Fees and Documentary Stamp Tax

Administrative fees listed in Item No. 3 exclude the Bureau of Internal Revenue (BIR) Documentary Stamps.
BIR Documentary Stamps worth PHP 15 are required to be affixed or collected on the issuance of certain documents to comply with the National Internal Revenue Code.
The specific documents subject to documentary stamps include Certificates (3.1), Permits (3.2), Accreditation (3.4), and Documentary Customs Stamps (3.6).

Registration Fees

Registration fees of PHP 1,000 and PHP 500 mentioned under Items 3.3.2 and 3.3.3 respectively, correspond to fees established in CAO 1-2000, related to Customs Memorandum Order (CMO) 23-99.

Laboratory Fees and Charges

Laboratory Fees and Charges remain unchanged as per the provisions of CAO No. 3-94.

Administrative Guidance

All concerned are advised to follow these clarified provisions accordingly.
The memorandum was officially adopted on June 4, 2001, and signed by Commissioner Titus B. Villanueva.

END