Key Definitions
- Electronic Inward Foreign Manifest (e-IFM): Electronic list of house/master airway bills for cargo arriving on a flight.
- Electronic Consolidated Cargo Manifest (e-CCM): Electronic list filed per master airway bill, listing covered house airway bills.
- Value Added Service Providers (VASP): Accredited entities facilitating electronic filing (examples: Intercommerce, CDEC, e-Konek).
Flight Schedule Submission and Flight Arrival Updating
- Airlines and air express operators must submit flight schedules one month prior to arrival.
- Schedule must include airline name, flight number, BOC manifest number with specific format, ETA, authorized signature, and submission details.
- Aircraft Operations Division encodes ETA into BOC's E2M system upon schedule submission.
- Actual flight arrival times recorded in E2M.
- Last discharge date updated by Deputy Collector for Operations.
Submission of Electronic Inward Foreign Manifest (e-IFM)
- Filed electronically via BOC-accredited VASPs.
- Mandatory for every flight arrival.
- Required data fields include customs port, manifest and airway bill numbers, bill type and nature, supplier, importer, consignee data, cargo details (packages, weights, descriptions, values), and freight charges.
- System verifies completeness, ETA encoding, and accreditation.
- Submission requires clicking 'register' in the E2M system before cut-off; filed airway bills are validated.
Submission of Electronic Consolidated Cargo Manifest (e-CCM)
- Can only be filed after e-IFM validation.
- Must include similar data as the e-IFM plus gross weight per house airway bill.
- System ensures sum of house airway bills' weights matches master airway bill's weight.
Filing Timelines and Penalties
- Cut-off for e-IFM submission: upon aircraft arrival if port of loading is in Asia; four hours before arrival if outside Asia.
- Late e-IFM submissions incur a Php 10,000 penalty.
- Cut-off for e-CCM submission: one hour after actual arrival if e-IFM timely; within 24 hours after e-IFM validation if e-IFM is late.
- Late filings procedures require formal requests and District Collector approvals.
Supplemental e-IFM
- Filed for cargo arriving on a flight already covered by an e-IFM but not previously listed.
- Must be filed through VASPs and approved by the District Collector.
- Allowed without penalty up to 24 hours post cut-off.
- Cargo not manifested timely will be considered un-manifested.
Handling Late Submissions
- Late e-IFMs and e-CCMs require formal requests for approval and possible penalties.
- BOC lapses may warrant penalty waivers.
- Late e-IFMs not accepted beyond eight government working hours post-arrival; cargo considered un-manifested thereafter.
Seizure of Un-manifested Cargo
- Un-manifested cargo subject to forfeiture under Section 2530(G) of the Tariff and Customs Code of the Philippines.
Exceptions: Short Landed Cargo
- Cargo partially arriving on the initial flight manifest.
- Procedures vary based on whether entries have been filed or paid.
- Requires amendments or cancellations of airway bills and entries.
- Second parts of cargo must be separately manifested and notified.
- Post-arrival adjustments include physical inspections and possible additional duties.
Exceptions: Off-loaded Cargo
- Cargo which does not arrive on the initially manifested flight.
- Procedures for no entry, unpaid entry, or paid entry cases involve cancellation and re-manifestation.
- Physical examination required upon arrival of off-loaded cargo.
- Notifications and data updates in E2M for reconciliation.
Amendments to Airway Bills
- Quantity and gross weight amendments allowed before cut-off without penalty via VASPs.
- Other amendments require Legal Division processing.
- Post-cut-off amendments require approval and may incur penalties.
Hard Copy Document Submission
- Upon arrival, flight pursers/officers must submit:
- General declaration with aircraft and crew details.
- Passenger list.
- Store list.
- Upon opening aircraft belly, submit cargo manifest and details per airway bill.
- Upon opening tail section, mail list (AV7) must be submitted with number and weight of sacks.
This comprehensive framework ensures rigorous control and monitoring of air cargo manifests through mandatory electronic submissions, clear procedural guidelines, defined penalties, and provisions for exceptional cases including short-landed and off-loaded cargo.