Title
Electronic Lodgement of Export Declarations via VASPs
Law
Boc Customs Memorandum Order No. 49-2010
Decision Date
Nov 2, 2010
The Bureau of Customs implements an electronic system for the lodgement of Export Declarations through accredited Value Added Service Providers at the One Stop Export Documentation Center in Manila, enhancing efficiency, monitoring, and fraud prevention in export processes.
A

Scope of the Memorandum Order

  • Governs export shipments processed at OSEDC-Manila for loading at POM, MICP, and NAIA.
  • Separate Orders to cover other OSEDCs.
  • Only exporters and customs brokers/forwarders registered under CPRS per CMO 39-2008 can submit EDs via the e2m Customs System.

General Provisions

  • OSEDC’s mandate grounded in MOA among BOC, PHILEXPORT, and DTI, reinforced by P.D. 930 implementing rules.
  • Mandatory CPRS registration for exporters and brokers/forwarders to enable lodgement on e2m system.
  • Verification of registrants through the system to ensure valid BOC clients.
  • Compliance with CDS payment via PASS5 system; requirement to maintain debit accounts with Authorized Agent Banks (AAB).
  • BOC to provide stakeholders (NSO, DTI, TC) with electronic copies of loaded Export Declarations.

Operational Provisions: Lodgement and Processing of Authority to Load (ATL)

  • Exporters or authorized representatives lodge SAD-EDs online through accredited VASPs.
  • Lodgement can be done at E2M Customs-enabled workstations, public internet cafés, workplaces, or OSEDC-Manila.
  • OSEDC-Manila offers assistance and workstations for those without access.
  • VASPs validate and convert data into XML format compatible with BOC systems.
  • e2m Customs system issues error/status messages and validates entries, assigning Customs Reference Numbers for accepted declarations.
  • Risk-based selectivity classifies shipments into Green, Yellow, or Red lanes to allocate customs resources effectively.

Processing Procedures for Green Lane Shipments

  • Automatic trigger of payment instructions for CDS.
  • OSEDC prints and distributes two copies of SAD-ED indicating Customs Reference, Assessment, and Receipt Numbers.
  • Payment of fees made to OSEDC cashier.
  • Clearance of export documents and submission to port inspection units.

Processing Procedures for Yellow Lane Shipments

  • Submission of SAD-ED with required additional permits and clearances.
  • OSEDC conducts completeness and internal consistency checks on all documents.
  • BOC officer authenticates documents and re-routes SAD-ED to Green Lane upon approval, triggering payment of CDS.
  • SAD-ED is printed with all necessary references; fees are paid and export cleared for loading.

Processing Procedures for Red Lane Shipments

  • Submission and evaluation similar to Yellow Lane with stricter scrutiny.
  • Physical examination may be required including non-intrusive x-ray scanning.
  • If suspicions arise, 100% physical inspection and container sealing by Trade Control Examiner.
  • Inspection act detailing findings is mandatorily filled out.
  • Final clearance for loading only after physical examination and official approval.

Loading and Inspection at the Port

  • Export declarations are matched with cargo by Customs Inspector or equivalent.
  • Shipment details encoded and clearance for export release given after verification.
  • Payment for documentary stamps confirmed prior to loading.
  • Remaining loading procedures follow existing customs protocols.
  • Certificate of Origin officers may view exported shipment data for issuance.

Manual Processing Contingencies

  • Allowed only during system breakdowns, power failures, or when Authorized Agent Banks are offline.
  • Manual submissions must be lodged electronically as soon as feasible.
  • Exporters/brokers must deposit equivalent CDS amounts immediately and complete electronic processing on next business day.
  • Failure to complete electronic processing may lead to suspension of CPRS registration.
  • OSEDC-Manila must report all manual processing activities to MISTG.

Amendment and Cancellation of Export Declarations

  • No amendments allowed on lodged EDs within the e2m system.
  • If unavoidable, a new ED must be lodged following cancellation of the original per formal procedures.
  • Exporter must submit written request for cancellation addressed to District Collector.
  • Failure to cancel open accounts may result in suspension from CPRS.

Separability and Repealing Clauses

  • Invalidity of any provision does not affect the rest of the Order.
  • All prior inconsistent issuances are repealed or modified accordingly.

Transitory and Effectivity Provisions

  • If Selectivity Module unavailable at launch, OSEDC-Manila will designate shipments as Yellow or Red lane.
  • Official implementation date to be announced by the Bureau via Memorandum Order.
  • The Order takes effect 15 days post-publication in newspapers of general circulation.

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