Guidelines on Customs Fees for Informal Entries

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BOC CUSTOMS ADMINISTRATIVE ORDER NO. 08-2014: Guidelines on Customs Fees for Informal Entries

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Title Source: Supreme Court: Guidelines on Customs Fees for Informal Entries

Law: Boc Customs Administrative Order No. 08-2014

Decision Date: Nov 20, 2014

The Bureau of Customs establishes a revised Customs Documentary Stamp Tax of P15 for informal entries while eliminating the Import Processing Fee, effective immediately upon publication.

Customs Documentary Stamp Tax for Informal Entry

A fixed amount of fifteen pesos (P15.00) is imposed on each importation filed through informal entry.
This tax represents the documentary stamp requirement specifically tailored for informal customs declarations.

Import Processing Fee for Informal Entry

No import processing fee shall be collected on importations filed through informal entry.
The Bureau of Customs (BOC) is directed to cease collection of any such fees for informal entries.

Repealing Clause

Any previous orders, rules, or regulations that conflict with or contradict the provisions of this order are repealed or amended accordingly.

Effectivity

The order takes effect immediately upon its publication in a newspaper of general circulation or the Official Gazette.
Additionally, three copies must be deposited with the University of the Philippines Law Center for official record and accessibility.

Approval and Authority

The order is approved and signed by the Commissioner of the Bureau of Customs and the Secretary of Finance, affirming its enforceability and administrative backing.

END