Title
Mandatory Magna Scale Weighing for Shipments
Law
Boc Customs Memorandum Order No. 8-2004
Decision Date
Mar 22, 2004
Mandatory magna scale weighing is required for specific shipments of vegetables, fruits, and nuts to ensure accurate duty and tax collection before their release from Customs custody.

Scope

  • Applies to shipments of vegetables, fruits, and nuts as listed in Annex "A" of the Order.
  • Covers specific net weight ranges per container size for the listed commodities.

General Provisions

  • Shipments declared with weight less than the prescribed Net Weight Range must undergo mandatory weighing using a magna scale or equivalent device to verify true weight.
  • Duties and taxes will be recalculated based on the verified weight from the magna scale weighing.
  • Other legal actions beyond additional tax payments are to be referred to the District Collector.

Operational Provisions

  • The Chief of Section 1 (Formal Entry Division) is responsible for verifying if shipments require magna scale weighing and ensuring proper weighing is conducted.
  • A Customs Operations Officer III (COO III) must personally witness the weighing process conducted by the authorized weighing company.
  • After weighing, COO III recalculates duties/taxes based on the official weighing report and ticket.
  • Additional tax payments are referred to the Cash Division for processing.
  • Legal measures beyond tax payments, including fines or seizures, are referred to the District Collector.

Reporting

  • Chief of Section 1 must submit a monthly report to the Commissioner of Customs through the Deputy Commissioner for Assessment and Operations Coordinating Group.
  • Report must detail: Entry Number, Consignee, Description, Gross and Net Weight, Magna Scale Weighing Ticket, Duties and Taxes, Additional Duties and Taxes, and Remarks.

Accountability

  • District Collector is accountable for the effective implementation of the Order within their jurisdiction.
  • Customs officers involved must comply with responsibilities under this Order.
  • Violations by Customs personnel may result in administrative penalties ranging from suspension to dismissal, and possible criminal charges, based on the gravity of the misconduct under Civil Service rules.

Repealing Clause

  • All previous Customs Memorandum Orders or issuances inconsistent with this Order are repealed or amended accordingly.

Effectivity

  • The Order took effect immediately upon signing on March 22, 2004.

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