Title
BOC Importer Registration Rules
Law
Boc Memorandum Order No. 023-99
Decision Date
Nov 29, 1999
The Bureau of Customs mandates the registration of all importers to streamline transactions, update the importer database, and safeguard government interests, with specific exceptions and detailed documentation requirements for compliance.

Coverage

  • Applies to all importers except those specifically excluded in Section III.

Exceptions to Coverage

  • First and last importation for the year.
  • Importations via parcel post.
  • Importations covered by special laws such as:
    • Special Economic Zone Act of 1995 (RA No. 7916).
    • Bases Conversion Development Authority (RA No. 7227).
  • Importations by the Philippine government, its agencies and instrumentalities.
  • Importations by foreign embassies, consulates, legations, foreign government agencies, and international organizations with diplomatic status recognized by the government.

General Provisions

  • All importers must submit a sworn application form (Annex "A").
  • Application must include certified photocopies of supporting documents such as:
    • Mayor's Permit.
    • VAT or Non-VAT certificate.
    • Tax Identification Number (TIN) cards of company and key officers.
    • Corporate registration documents (Articles of Incorporation, by-laws, partnership agreements, CDA registration for cooperatives, DTI registration for sole proprietors).
    • 2x2 ID photos of key personnel.
    • Audited financial statements and import summaries for the past three years, if applicable.
    • Clearances from BIR and BOC.
    • BOI registration certificate, income tax returns, affidavit of assets.
    • List of regularly imported articles.
    • Name of in-house or retained broker, if any.
    • Additional documents as may be required later through supplemental orders.
  • Material misrepresentation or failure to notify changes in application data is ground for disapproval or cancellation of registration.
  • Import entries by those importing only once a year may submit an affidavit to that effect.
  • Re-registration is required even for previously registered importers to update data.
  • Old registration numbers remain valid for three months from effectivity to allow re-registration.
  • Registered importers must file yearly updates; failure leads to suspension.
  • Payment of registration fees to BOC required.

Administrative Provisions

  • Applications for Metro Manila-based importers filed with the Assistant Service Director for Administration, CIIS.
  • Importers outside Metro Manila file with the District Collector or Sub-port Collector where their head offices are located.
  • Verification/validation of applications must be completed within 15 days after receipt, provided documents are complete.
  • Registered importers must inform CIIS within 15 days of any changes including address, contact info, corporate officers, or business status.
  • Failure to notify may imply knowledge of illegal use of registration.
  • Registration numbers and certificates are controlled and issued only by CIIS Directors.

Operational Provisions

  • Application forms and document checklists are available at CIIS (Metro Manila) and District/Sub-port Collectors (outside MM).
  • Applicants submit accomplished form and documents to relevant offices.
  • Assigned agents conduct verification/validation.
  • Verification reports recommending approval, deferment, or disapproval are forwarded to CIIS Director through proper channels.
  • For applications outside Metro Manila, recommendations require concurrence of the District/Sub-port Collector before submission.
  • Upon approval, Certificate of Registration with a Registration Number is issued.

Repealing Clauses

  • CMO 149-88, CMO 17-92, CMO 16-94, and all inconsistent orders are revoked and superseded.

Effectivity

  • The order takes effect 15 days after publication in the Official Gazette or two newspapers of general circulation.

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