Legal basis and authority
- Section 608 of the Tariff and Customs Code of the Philippines provides authority for the issuance of customs fee guidelines.
- The rates for customs documentary stamp and import processing fee for informal entries are governed under Sections 3301 to 3304 of the Tariff and Customs Code of the Philippines.
- The authority to issue the Order is further anchored in Section 36 of the Administrative Code of 1987.
Policy and scope for informal entries
- The Order sets the rates of Customs Documentary Stamp and Import Processing Fee for informal entries.
- The covered context is all ports of the Philippines.
- The fee changes apply to each importation filed through the informal entry.
- The Order governs the Customs fees imposed through informal entry procedures.
Customs documentary stamp: revised rate
- For each importation filed through an informal entry, an amount of P15.00 is collected as Customs Documentary Stamp.
- The amount is collected per importation filed through the informal entry, using the revised rate mandated by the Order.
- The revised P15.00 applies in all ports of the Philippines for informal entries.
Import processing fee: cessation of collection
- No amount is collected as Import Processing Fee on any importation filed through an informal entry.
- The Bureau of Customs shall cease to collect import processing fee on any importation filed through an informal entry.
- The cessation applies in all ports of the Philippines for informal entries.
Repeal and amendment of inconsistent rules
- Any order, rule, or regulation that is contrary or inconsistent with the Order is repealed or amended accordingly.
- The repealing and amending effect covers inconsistent provisions issued by any authority prior to the Order’s effectivity.