Scope of e2m Customs System Implementation
- Client Profile Registration System (CPRS)
- Electronic Manifest System (EMS) (addressed separately)
- Formal Entry System (FES)
- Warehousing Entry System (WES)
- Payment Abstract Secure System version 5 (PASS5)
- Other Settlement Modes (OSM) covering Tax Exemptions, Import Entry Declarations (IED), Tax Debit Memos (TDM), Deferred Payment of Government Account (DPGA)
- On-Line Release Systems (OLRS)
- License and Clearance System (LCS) linked with National Single Window (NSW)
General Provisions on Import Declarations and Licenses
- Only Customs brokers and importers registered with CPRS and accredited VASPs can lodge import declarations.
- Licenses or permits required for certain commodities identified by CVCRRC and government agencies must be secured before lodgment; failure results in system rejection.
- Provisional uploads for ATRIG-related licenses permitted upon proper endorsements.
- Separate regulations to be issued for electronic license acquisition procedures.
- Licenses and clearances from agencies not connected to NSW follow current tagging and verification procedures.
Requirements for New Data in e2m Customs Declarations
- Inclusion of Bank Code, Branch, and Bank Reference Number in SAD general segment.
- Entry item segment to indicate additional procedure codes such as Deferred Payment scheme code DPGA.
- Attachment of license code, BOC license number, reference number, issuance date.
- Reference and validation of container numbers with Bill of Lading.
- Non-Cash Instrument codes for Tax Exemptions, IED, and TDM specified with corresponding account/reference numbers.
Entry Processing Unit (EPU) Procedures
- Submission deadlines for Yellow, Red, Green Lanes and Super Green Lane shipments.
- Validation of Customs Reference Numbers against e2m Customs System.
- Forwarding of documents to appropriate departments.
Assessment and Payment Procedures
- Follow existing procedures for amendment, re-route, and assessment.
- Payments must have existing entries in e2m database before lodgment.
- Compliance with CAO 10-2008 and CMO 6-2009 mandatory.
- Specific protocols for Tax Exemption Certificates (TEC), Tax Debit Memos (TDM), Import Entry Declarations (IED), and Deferred Payments.
Use of Tax Exemption Certificate (TEC)
- Application at DOF Revenue Offices with necessary documentation including declaration printouts.
- Electronic encoding and assignment of unique reference number in e2m Customs.
- Matching and verification of TEC by BOC Examiner and TED.
- Cancellation protocols for fraudulent or inappropriate TECs.
- Procedures for TECs issued before and after the Date of Implementation (DOI).
Utilization of Tax Credit Certificate (TCC) and Tax Debit Memo (TDM)
- Procedures for jointly issued TCCs by BOC and DOF One-Stop Shop Center.
- Separate handling of TCCs for BOI-registered companies.
- Conversion of pre-existing TCCs into electronic TDMs upon application and approval.
- System tagging of used TDMs and mechanisms for refund of unutilized amounts.
- Authentication and reporting responsibilities involving BOC Tax Credit Office and DOF.
Management of IEDs with Remaining Balances
- Requirement of Certificate of Balance issuance and encoding into e2m Customs system.
- Duties of importers to secure e2m reference numbers for converted IEDs.
- Encouragement for immediate use of existing IED balances before DOI to ease system conversion.
Provisions for Government Importations
- Registration in CPRS with JO 2-91 identification number.
- Clearance requirements and verification by Collection Service.
- Eligibility verification for deferred payment scheme with code DPGA in SAD declarations.
- Assignment of Yellow lane selection for document verification.
On-Line Release System (OLRS) Procedures
- Generation of release instructions upon bank debit confirmation.
- Electronic communication of release instructions to transit sheds with feedback mechanisms.
- Procedures for misrouted instructions and areas without connectivity requiring manual release instructions.
- No other authorizations required beyond release instructions except in special cases.
- Restrictions on release if Hold and Alert Order remains active.
Administrative and Organizational Provisions
- Establishment of Port Implementation Task Force (PITF) headed by District Collector of Customs.
- Inclusion of representatives from shipping lines, cargo handlers, transit facilities, and authorized banks as part of PITF.
- Setup and staffing of PITF Operation Center as public contact point.
- National Implementation Task Force (NITF) to provide support, resolve issues, and recommend changes.
Repealing and Transitional Provisions
- All conflicting Customs Memorandum Orders amended accordingly.
- Date of Implementation (DOI) to be announced by Commissioner of Customs.
- Dual declaration system with both e2m Customs IAS and ACOS operating during transition.
- Specific treatment for shipments and declarations arriving before and after DOI.
- Continuation of export declarations under ACOS until e2m Export System is ready.
- Procedures for conversion of payments from PASS4 to PASS5 for advance payment declarations.
Effectivity
- The Order takes effect immediately upon issuance.