CBW Goods Transfer Compliance Rules

Current practice allows approval based solely on requisition slips, withdrawal permits, or authorities to withdraw filed simultaneously with warehousing entries.
Customs Warehousemen certify descriptions and quantities without physical verification before transfer.
This practice bypasses the mandated verification, rendering control mechanisms ineffective in preventing misdeclaration, over-quantity transfer, and improper monitoring of imports.
Contravenes provisions of Customs Memorandum Order (CMO) No. 39-91 implementing Customs Administrative Order (CAO) No. 2-91, which govern establishment, supervision, and control of CBWs.

All imported goods must be physically transferred and deposited into the Customs Bonded Warehouse as per CMO No. 39-91 and CAO No. 2-91.

Transfer from CBWs to authorized entities may only occur after fulfilling the following prerequisites:

(a) Filing of Warehousing Entry.
(b) Submission of the formula of manufacture specifying subcontracted stages where practicable.
(c) Certification by Customs Warehouseman verifying description and quantity of goods to be transferred through physical inspection.
(d) For garment manufacturers, transfer is limited to pre-cut or cut-to-pattern materials unless otherwise approved by the Garments Textile Export Board (GTEB).
(e) Use of corresponding boatnotes, withdrawal permits, or authorities to withdraw to document transfers, with mandatory recording in the Customs Warehouseman’s logbook.

The directive demands immediate and strict adherence to these provisions.
Issued by the Acting Commissioner to ensure legal compliance and effective customs control over bonded warehouse operations.

Emphasizes the principle of physical verification prior to transfer to prevent fraud and misdeclaration.
Highlights the necessity of documentation and record-keeping in the control of Customs bonded goods.
Ensures adherence to established customs procedures under existing Customs Memorandum and Administrative Orders.
Reinforces the accountability of Customs Warehousemen in certifying goods subject to transfer.