E2M Customs System Phase 4 Informal Entry Procedures

Components required at the time of Informal Entry implementation include:
- Client Profile Registration System (CPRS)
- Electronic Manifest System (EMS)
- Payment Abstract Secure System version 5.0 (PASS5)
- Other Settlement Modes (OSM) for Tax Exemptions
- On-line Release Systems (OLRS)
- License and Clearance System (LCS) for connected government agencies
Separate Memorandum Orders will govern Informal Entry for personal effects shipments.

Informal Entry declarations must be lodged electronically using E2M’s Single Administrative Document (SAD).
Eligibility criteria for Informal Entry:
- Customs value below US$500
- Gross weight ≤ 300 kg
- Number of packages ≤ 12
- Volume ≤ 1 cubic meter
- Consignee registered as individual in CPRS
All declarations must be submitted via accredited Value-Added Service Providers (VASPs).
Only customs brokers and CPRS-registered consignees can submit Informal Entry declarations through VASP.
Consignees may register as Once-A-Year Importers per CMO 44-2009.
Tax exemption claims under Section 105 of the Tariff and Customs Code must use approved exemption codes.
Non-qualifying shipments must be lodged as Formal Entry.

Licenses/permits must be secured prior to electronically lodging declarations or lodgement will be rejected.
Separate CMOs will detail electronic licensing procedures for compliant agencies.
For non-connected agencies, current manual procedures apply including tagging of import declaration for verification.

Informal Entry declarations are subject to selectivity (risk-based assessment).
Duties, taxes, and fees are computed under the same taxation rules as Formal Entry.
Duties correspond to tariff rates per commodity code.
Import Processing Fee (IPF) is calculated similarly to Formal Entry.

Payments for duties and taxes are processed through PASS5 debiting nominated bank accounts.
Consignees must obtain a Bank Reference Number from their bank, mandatory in the SAD.
Other settlement modes, including Tax Exemptions, are allowed.

SAD filling must conform to CMO 27-2009 plus additional Informal Entry guidelines.
Submission of SAD and supporting documents to Entry Processing Unit (EPU) required on date of lodgement or next working day if after hours.
EPU stamps and validates documents before forwarding to Informal Entry Division.
Procedures for updates, re-routing, and assessments apply except for shipments selected as RED (high risk).
RED designation triggers supplemental examination guidelines including possible physical or X-ray inspection.

Payments claimed must be documented in the E2M declaration at lodgement.
Payment procedures follow CAO 10-2008 and CMO 6-2009.
Use of Tax Exemption Certificates follows detailed procedures under CMO 27-2009.
Release processes follow rules in CMO 27-2009 with special rules for RED shipments.
RED shipments requiring post-entry modification must have manual release instructions emailed from the Collector’s official email to port operator; manual deliveries via other means are not accepted.

Informal Entry processing is overseen by the Port Implementation Task Force (PITF).
Applicable administrative provisions of CMO 27-2009 apply.

All Customs Memorandum Orders inconsistent with this Order are modified or amended accordingly.

The Commissioner of Customs will announce implementation dates via Memorandum Order 15 days before effectivity.
A dual system will run with manual and E2M processes operational at ports during transition.
Shipments of personal effects will continue manual processing until further notice.
CMO 40-2009 applies only to shipments of personal effects during transition.