Title
BOC Guidelines on Super Green Lane Procedures
Law
Boc Memorandum Order No. 2-2000
Decision Date
Mar 31, 2000
The Bureau of Customs establishes the Super Green Lane (SGL) facility to streamline import processes for qualified importers, defining clear responsibilities and procedures to enhance efficiency and compliance in customs operations.
customs
super green
lane

Legal basis and governing references

  • The order is issued pursuant to Customs Administrative Order No. 2-2000 and Section 608, Tariff and Customs Code of the Philippines, as amended.
  • The EDI remote lodgment procedure for SGL entries follows CMO 22-99 (General Procedures and Guidelines for the Remote Lodgment of Import Entries).
  • EDI client registration follows CMO 18-99 (Re-registration Procedures for EDI/DTI Clients).
  • Payment procedure references CMO 25-95 for payment procedure.
  • The design/specification of the EDI hard-copy declaration is tied to CMO 1-96A and uses the IEIRD—BOC Form 236 framework.
  • The order’s governance is implemented through BOC systems including BOC-ACOS and ACOS.

Policy objectives and intended operation

  • The order is issued to efficiently and effectively implement the Super Green Lane (SGL) facility for shipments of qualified importers.
  • The order defines responsibilities among BOC offices involved in the SGL facility.
  • The order provides clear and transparent SGL operating procedures.

Scope: covered ports and eligible shipments

  • The order initially covers shipments entered at the Port of Manila (POM) and the Manila International Container Port (MICP).
  • The covered shipments are those of qualified importers for Super Green Lane transactions.
  • SGL treatment applies to a shipment only when the elements/criteria for SGL treatment are established.

SGL qualification, exclusions, and EDI link

  • A shipment is accorded SGL treatment only if all criteria are met:
    • The shipment is consigned to a holder of a Certificate of Qualification (CQ) and the importer is a BOC-EDI facility registered user.
    • The shipment does not contain prohibited commodities.
    • If the shipment involves a regulated commodity, it is covered by the relevant permits and/or clearances from the concerned government agencies.
    • The import entry is lodged/filed through the EDI facility.
    • The importer has paid the duties, taxes and other charges due on the shipment.
  • SGL qualification for an importer is determined for accreditation based on revenue contribution and compliance standards under the Task Group’s evaluation.
  • The order requires the SGL qualified importer’s remote lodgment to proceed through the BOC Gateway facility and the BOC-ACOS system.

Super Green Lane Task Group structure

  • A Super Green Lane Task Group is created, headed by the Deputy Commissioner for Customs Assessment & Operation Coordinating Group.
  • The Task Group includes:
    • An Accreditation Sub-Group (ASG), and
    • An Import Compliance Sub-Group (ICSG).
  • The Management Information System and Technology Group (MISTG) supports the ASG and ICSG with data, systems, and EDI gateway registration.

Accreditation Sub-Group (ASG) functions

  • The ASG determines whether an importer qualifies for accreditation using evaluation based on a list of importers by revenue contribution and accreditation criteria.
  • The ASG requires the following accreditation criteria to be met:
    • The importer is a duly BOC-registered/accredited importer.
    • The importer is not and has not been subjected to disciplinary action or similar penalties for violation of the Tariff and Customs Code of the Philippines.
    • The intended importations are not prohibited.
    • Intended regulated importations are or will be covered by the proper permits from the concerned government agency.
    • The importer has transacted with the BOC for at least one (1) year and falls within the top 1000 importers in terms of duties and taxes paid.
    • The importer has submitted (or obligated itself to submit) documents for valuation and classification, including:
      • the importer’s list of regular imports sufficiently described;
      • contracts of sale;
      • applicable import permits covering the shipments; and
      • other documents deemed necessary for accurate valuation and classification.
    • The importer is a duly registered EDI user or commits to register within ten (10) days from accreditation but before the issuance of the Certificate of Qualification.
  • The ASG must:
    • Transmit immediately to the ICSG the required valuation and classification documents submitted by the importer.
    • Consult and/or verify with other government agencies (e.g., Bureau of Internal Revenue, Security and Exchange Commission) information pertinent to the importer’s profile.
    • Submit to the Head, SGL Task Group the result of evaluation of each importer and recommendations.
    • Perform other functions as directed by higher authorities.

Import Compliance Sub-Group (ICSG) functions

  • The ICSG determines an importer’s value and classification for regular imports based on the importer’s list.
  • The ICSG conducts consultations as necessary with the importer to aid compliance with BOC valuation and classification regulations.
  • The ICSG verifies whether declared values are within established value ranges in the GATT Valuation Support System.
  • The ICSG performs post clearance checks of declarations made under SGL and conducts inspections as necessary.
  • The ICSG implements inspection and validation processes for SGL shipments under mission orders and documentary checks.

Management Information System and EDI support

  • The MISTG must:
    • Provide the ASG with a list of importers by revenue contribution.
    • Provide the ICSG with a daily list of import entries processed through the SGL facility.
    • Develop/install the necessary computer system to support the SGL Task Group and sub-groups.
    • Register SGL-accredited importers to EDI Gateway and provide access.
  • The order provides the EDI remote lodgment framework for SGL shipments:
    • Remote lodgment at the BOC is enabled through Philippine Chamber of Commerce and Industries (PCCI) gateway infrastructure and communications for electronic lodgment of SGL entry declarations through EDI.
    • The Gateway is the sole communication link to BOC-ACOS for this purpose.
    • SGL qualified importers connect to the Gateway via accredited Value Added Network (VAN) service providers selected by the importer.
    • VAN service providers are responsible for installation and registration as provided in the Memorandum of Agreement (MOA) between the SGL importer and the BOC.
    • The BOC recognizes that PCCI may charge minimal fees to cover costs and continuous maintenance and upgrade.
  • EDI lodgment facility access is granted to duly registered SGL qualified importers and their designated brokers, following CMO 18-99 (Re-registration Procedures for EDI/DTI Clients).

Certificate of Qualification (CQ) and privileges

  • The Commissioner of Customs issues a Certificate of Qualification (CQ) to qualified importers.
  • The issuance of the CQ entitles the grantee to privileges under the SGL facility.
  • The issuance of the CQ imposes obligations and conditions as provided for under the SGL framework in this order.

Payment, fees, and support measures

  • Duties and taxes for SGL shipments must be paid at any Authorized Agent Bank (AAB) accepting Customs payment.
  • The amount payable shown in the assessment notice is the amount paid (referring to payment procedure under CMO 25-95).
  • The EDI generated entry declaration is handled as follows:
    • The EDI-generated entry declaration hard copy follows the design/specification of the IEIRD—BOC Form 236 under CMO 1-96A and is permitted in lieu of the normal IEIRD.
    • The SGL qualified importer/broker must:
      • sign the hard copy of the EDI-generated entry in the spaces provided;
      • have it notarized; and
      • affix required documentary stamps.
    • The importer/broker must submit, together with the assessment notice and supporting documents, the signed/notarized hard copy to the Entry Processing Unit (EPU) of the concerned port on the 2nd working day of the week following electronic lodgment.
    • Fees related to the use of the IEIRD are included in the payment for processing the import document using EDI entry declaration.
  • Support measures allocate operational responsibilities:
    • AAB (Payment information transmission): Upon receipt of payment of duties and taxes for an SGL shipment, the AAB must ensure immediate transmission of payment information to BOC via the Payment Abstract Secure System.
    • Arrastre operator: The concerned arrastre contractor must provide infrastructure to facilitate delivery of SGL shipments to importers.
    • Shipping lines/agents and freight forwarders/consolidators: They must ensure advanced submission to BOC of the electronic inward cargo manifest of shipments consigned to SGL qualified importers prior to the shipment’s arrival at the concerned port.

Prior arrival release: full SGL processing flow

  • The importer must electronically lodge its import entry declaration with the BOC-ACOS system by EDI through the BOC Gateway facility.
  • BOC-ACOS must evaluate the declaration, assess duties and taxes due, and automatically assign the declaration to the Super Green Lane Channel.
  • The system must electronically transmit the assessment to the importer via the same EDI facility.
  • After receiving the assessment, the importer must pay duties and taxes through the AAB.
  • After the AAB receives payment, the AAB must transmit payment information electronically to BOC.
  • BOC-ACOS must verify whether the payment amount matches the assessed amount.
  • If the payment matches, BOC-ACOS must generate and transmit an electronic cargo release message to the arrastre operator authorizing release to the duly authorized representative of the consignee.
  • For release identification at the arrastre operator, the EDI entry generated during remote lodgment must be presented.

After release: inspection mission and post validation

  • Inspection under Mission Order:
    • Inspection of released SGL shipments must be covered by a Mission Order issued by the Commissioner of Customs or his duly authorized representative.
    • The Mission Order must be based on one or more of:
      • a selection process generated by ACOS; and/or
      • submission of derogatory intelligence information; and/or
      • a directive of the Head of the SGL Task Group.
    • The Mission Order must specify the extent of inspection and number of containers to be inspected when the shipment consists of multiple containers.
    • The ICSG Leader assigns a team to implement the Mission Order for inspection at the consignee’s premises during offloading or container stripping, and the importer must extend full cooperation and assistance.
    • The ICSG Leader monitors inspection conduct and requires submission of an after-mission report within one (1) working day from mission completion.
    • The after-mission report must include, among others:
      • the Mission Order specifying inspection purpose;
      • date/time started and completed;
      • findings;
      • recommendations;
      • reason for delay in completion, if any;
      • selection process utilized; and
      • a signed declaration from an authorized corporate officer attesting orderly inspection.
  • Post Entry Validation:
    • The importer/broker must submit to the EPU the hard copy of its electronic declaration and supporting documents on the second working day of the week following electronic lodgment.
    • Failure to submit the entry documents on the second working day of the following week without prior notice to BOC results in the immediate cancellation of the importer’s EDI registration.
    • The EPU must process the hard copy under existing regulations and forward the working copy with supporting documents to the ICSG.
    • The ICSG must:
      • check completeness of the entry document;
      • conduct a documentary check using ACOS;
      • check correctness of declared value and classification.
    • The ICSG must submit a post-clearance validation weekly report to the Head, SGL Task Group, with copy furnished the concerned District Collector.
    • The weekly report must include import compliance to SGL rules, discrepancies in valuation and classification, and a report on SGL entry declarations not submitted on the second working day after electronic lodgment.
    • If post-verification establishes deficiencies in duties/taxes payment, the concerned District Collector must immediately send a demand letter to the importer to collect additional duties and taxes.

Duration, review, suspension/cancellation/revocation of CQ

  • As a general rule, an importer’s Certificate of Qualification remains valid until suspended, canceled, or revoked by the BOC.
  • The BOC may suspend, cancel, or revoke a CQ on the following grounds:
    • failure to submit necessary documents requested by the ICSG within the period set by the ICSG;
    • suspected fraud involving anomalous electronic declarations that are found not in conformity with shipments actually received, upon recommendation of the ICSG;
    • failure to pay, within the prescribed period, additional duties/taxes arising from ICSG post-verification.
  • Where investigation of the Inspection Team’s report finds fraud, the ASG must recommend cancellation or revocation of the importer’s CQ.
  • All CQ grants are subject to periodic review by the BOC.

Repeals and inconsistency rule

  • All Orders, Memorandums, Circulars or parts thereof inconsistent with the Memorandum Order are deemed repealed and/or modified accordingly.

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