Revision of Customs Memorandum on Import Entry Forms

Policy objectives and system link

The order provides guidelines for the use of the revised IEIRD.
The order aligns the IEIRD with the implementation of the WTG Valuation System.
The order lays the basis for the computerized entry processing system known as ACOS (Automated Customs Operations System).
The order facilitates and promotes trade, protects legitimate commerce, and enhances control measures.
The order facilitates the gathering of accurate trade statistics.
The order recognizes WTO valuation alignment through references to the Philippines adoption of the WTO Valuation Agreement effective 1 January 2000.

Form, structure, and data boxes

The revised IEIRD and Rider(s) must use the form, style and configuration shown in Annex I.
The form must be used for both consumption and warehousing procedures; the declarant must enter a code from Annex XVI in box 37 to indicate the particular procedure.
The revised IEIRD must be pre-numbered in series and comes in a set of seven copies distributed strictly as follows:
- First (White): Customs
- Second (Yellow): National Statistics Office
- Third (Orange): Tariff Commission
- Fourth (Gray): Bureau of Internal Revenue
- Fifth (Blue): Declarant
- Sixth (Pink): Terminal Operator
- Seventh (Green):
  - Gatekeeper PID (for outside Metro Manila ports), or
  - Dep. Coll. for Operations (for Metro Manila ports)
The order divides the revised IEIRD into specified areas, including Trade Operators, General Data, Transportation, Financial, Goods Description, Procedure, Valuation, Additional Info., Assessment, Accounting, and Certifications.
The order requires entry of data within the confines of the boxes provided and requires boxes to be completely filled up; where data is not applicable, place NA.
The order states that the delivery and Gatekeeper’s copies do not contain the assessment data; instead, those copies contain boxes for cargo accounting and free disposal.
The order requires completion of the IEIRD, the IEIRD Rider and the IEIRD Supplemental Declaration on Valuation (SDV) as prescribed, whether or not customs ports operate ACOS.

Supplemental Declaration on Valuation

The order provides for the IEIRD Supplemental Declaration on Valuation (SDV) in the form, style and configuration shown in Annex II.
The SDV must be used for both Consumption and Warehousing procedures.
Two copies of the SDV are required for filing with each declaration:
- One copy must be retained with the working entry documents.
- One copy must be attached to the Declarant’s copy.

How to accomplish IEIRD: operative box rules

The Office Code must be the office code of the port where the declaration is filed; codes for each Customs port are found in Annex X.1.
The Registry/Manifest Number must be the number issued by the shipping line/airline, in accordance with the format prescribed by the Bureau.
Box 1 (Declaration) must use the code types from the look up table in Annex III, and general procedure codes must follow the breakdown in Annex XV.
Box 1 can be left blank on the IEIRD rider (continuation) sheets.
Only one general procedure code applies for different articles in a multi-item declaration; entry for home use and transshipment cannot be covered by the same declaration.
Where shipments cover more than one general procedure (e.g., home consumption and temporary import under bond), the shipment must be covered by the same number of import declarations, using the general procedure mentioned in box 1, and procedure combination rules in Annex XVI must be followed.

Procedure codes and binding declarations

Box 37 must contain a four-digit procedure code:
- The first two digits represent the Requested Procedure.
- The last two digits represent the immediately Preceding Procedure.
Procedure code combinations must follow Annex XVI.
Box 37 also includes a three-digit code (additional codes) recognizing conditionally free importation such as exemptions from duty, excise and/or VAT, among other uses, using codes in Annex XIX.
Entry of a combination of codes of procedures for transactions in sequence in box 37 constitutes a formal declaration that the conditions of the relevant law/regulations will be complied with and legally binds the person signing the declaration.

Major content requirements for boxes 2–52

Exporter/Supplier (Box 2) requires the full name and address; an exporter/supplier includes the natural or juridical person (including manufacturer, seller, or other person) whose name appears on the commercial invoice as such.
Items (Box 5) requires the number of items declared, corresponding to completed box 31 entries; authorized importers/declared may combine commodity codes, and the resulting combination must be treated as one item only.
Total Packages (Box 6) requires the number of packages if in packages, or 1 if in bulk (grains, oil, etc.).
Reference Number (Box 7) must be the broker’s/importer’s own reference number for the consignment.
Importer/Consignee (Box 8) requires the full name, address, and correct TIN issued by the Bureau of Internal Revenue; the TIN must be registered with the BOC database before any transaction can be processed in ACOS.
Freight/Insurance/Other Charges (Boxes 9a, 9b, 9c) require totals per declaration; “Other Charges” include containers and packing, royalties/license fees, assist, commissions and brokerage fees if incurred by the importer and not included in declared customs value in boxes 42 and 22; these amounts must be included in determining dutiable value together with customs value.
Tentative Release Codes (Box 13) requires selecting a fee code based on the amount in question:
- Code 1: P 50,000 and below → P500.00
- Code 2: P 50,000 - 100,000 → P600.00
- Code 3: P 100,000 - 200,000 → P700.00
- Code 4: P 200,000 - 300,000 → P800.00
- Code 5: P 300,000 - 400,000 → P900.00
- Code 6: P 400,000 - 500,000 → P1,000.00
- Code 7: P 500,000 - 750,000 → P1,500.00
- Code 8: P 750,000 - 1,000,000 → P2,000.00
- Code 9: P1,000,000 - UP → P5,000.00
- Code 0: Bureau of Customs initiated → none
- Additional uses by encoder: AC (Discrepancy between ACOS computation & broker’s) and ND (Insufficient Goods Description).
Broker/Attorney-in-Fact (Box 14) must include full name, address, and correct TIN; for in-house broker, use 99999999999; the TIN must be registered with the BOC database before ACOS processing.
Country of Origin (Box 16) must identify the country where the item was produced/manufactured; if several items have different countries of origin, enter “MANY.”
Vessel/Aircraft (Box 18) must indicate the vessel/aircraft used for main transport; if by aircraft, indicate the flight number.
Container (Box 19) requires a code:
- a for goods not imported in container
- 0 for goods imported in container
- 1 for goods imported both in container and “loose”
- If in containers, container identification numbers must be entered in Box 31, with “free disposal” box used if Box 31 is full.
Local Carrier (Box 21) must indicate the transit carrier to another Customs port, if any.
Exchange Rate (Box 23) requires the rate determined by the Central Bank noted by the Bureau of Customs as current on the day the declaration is filed (lodged); the Exchange rate disseminated by Central Bank each Friday applies the following day, Saturday and the following days; foreign currencies must be converted directly into Philippine Pesos; ACOS uses the date of import entry registration at ACOS.
Transshipment Port (Box 27) must be completed only for transshipped importations; otherwise it need not be completed for direct imports.
Financial and Banking Data (Box 28) must include:
- Bank code from Annex VIII
- Terms of payment from Annex VII
- Bank name
- Branch code from Annex IX
- Bank reference number: same as IEIRD serial number for consumption entries; for warehousing entries, use importer’s TIN number.
Port of Destination (Box 29) requires the final destination port code.
Location of Goods (Box 30) must use location codes for sea ports (CY, CY-CFS, ICD, or warehouse), or air cargo warehouse codes for airport temporary storage.
Marks/Numbers and Goods Description (Box 31) must:
- Indicate marks/numbers (and kind) or container numbers in sufficient detail for identification.
- For multi-item declarations, ensure package/multiplicity consistency (Box 31 totals must match Box 6).
- Ensure goods belong to the same commodity code; otherwise describe each item according to rules under CMO 46-94; if not available, describe as prescribed by Section 1307, TCCP.
HS/Commodity Code (Box 33) requires the 8-digit Harmonized Systems code digits as in the Tariff and Customs Code, following digit-placement rules; entering codes constitutes basic information for assessment.
Combining commodity codes is permitted only under strict conditions:
- The declaration may combine up to five (5) differing commodity codes into the one commodity code representing the item of highest individual value only if each combined item:
  - Has a custom value less than P 10,000.00, and
  - Can be clearly identified for appraisal in Box 31, 44, or the free disposal section by reference to relevant items and commodity codes.
- The total customs value of the resultant single commodity code must not exceed P30,000.00.
- Commodity codes not subject to preference claims can be combined.
- Commodity codes subject to preference claims can be combined, but items subject to duty preference claims cannot be combined with items not subject to preference claims.
- Goods subject to excise/specific tax and/or ad valorem tax cannot be combined.
- To qualify, written authorization is required from the District Collector—either continuing written authorization for specified items or authorization for singular use—and a copy of the authorization must be provided with each entry applying the provision, with Box 44 noted accordingly.
Item weights (Box 35 gross; Box 38 net) require kilogram-based entry, with apportionment of total gross weight among items by ratio of item customs value (Box 42) to total customs value (Box 22) when gross weight is not available per item.
Preference (Box 36) requires entry of the preference agreement/system/scheme, referring to Annex XIV.
Valuation (Box 39) requires encoding Y(es) or N(o) for five valuation-relationship questions from the SDV into a five-letter answer sequence, ensuring consistency with SDV.
Previous Document No. (Box 40b) applies where the declaration is based on a previous action (e.g., conversion of Temporary Entry to Consumption Entry, or link from Consumption to Warehouse Entry).
Supplementary Units (Box 41) are mandatory for statistics and may include units, number, liters, proof liters, meters, cubic meters, etc., and must be shown:
- To two decimal places when duty/taxes are based on the quantity.
- Otherwise to the nearest whole number.
Item Customs Value (Box 42) requires the foreign-currency value matching Box 22, with multi-item declarations requiring totals in Box 42 equal to Box 22.
Valuation Method (Box 43) is mandatory and must be entered using valuation methods in Annex XXI.
Additional Information/Documents (Box 44) must identify documents supporting claims for conditionally free importations/exemptions/authorities and must record document number or issue date; authorities must be identified by law number and issuing office; freight/insurance/other charges inclusion in declared value must be indicated.
Security basis (Box 45) must show computed duties and/or taxes as basis for the security amount.
Dutiable Value (Box 46) must be in Philippine Pesos, determined under implementing rules for Section 1 of Republic Act No. 8181.
Tax Calculation (Box 47) must summarize duty/tax types and include:
- Customs Duty (CUD)
- Excise Tax (EXC)
- Value Added Tax (VAT)
- Fine (FIN)
- Dumping Duty (DPD)
- Countervailing Duty (CVD)
- For each type: tax base, rate, and amount, with totals at the bottom.
- Method of payment indicator: use 1 if duty/tax and/or exemptions apply; use 0 if payment is guaranteed.
Accounting Details (Box 47b) requires:
- Indicating the method of payment showing how payment is made, or indicating the word “guaranteed” for deferred payment, warehousing entry, or conditionally free importation under bond under Section 105 of the TCCP.
- Stating the Entry Processing Fee of P250 and the total assessment; fractions of a peso less than fifty centavos are disregarded; fractions of fifty centavos or more are treated as one peso.
Warehouse transfer control (Box 49) applies only for warehousing entries and must identify the CBW number; ACOS will not allow the transaction to proceed unless the consignee in Box 8 is registered as an operator of the CBW identified through his TIN in the system.
Signature and oath (Box 50) requires compliance with Section 1301, TCCP:
- The declaration must be signed by the Importer and the Broker/Attorney-In-Fact authorized by the importer for customs purposes.
- Signatures must be original handwritten signatures.
- If the broker alone signs: submission requires the Declaration under Oath required by Section 1301, TCCP.
- If the attorney-in-fact alone signs: submission requires both the Declaration under Oath and a Special Power of Attorney.
- Signing makes a legal declaration that the IEIRD and any rider details are true, correct, and complete, and that customs legislation requirements have been met.
Subscribed and sworn (Box 50B) permits oath administration by a Notary Public in lieu of the authorized officer.
Authorization (Box 51) must be accomplished by the appropriate BOC officer after clearance procedure completion, entering date, printed name/position, and signature.
Control at Office of Destination (Box 52) is for warehouse entries.

Examination, return, liquidation, and examination sanctions

The reverse side includes EXAMINATION RETURN to be completed by a BOC officer:
- If no discrepancy is found, it must be stated.
- Discrepancies must be indicated by filling the appropriate column.
- Failure of the customs officer to so comply subjects the customs officer concerned to appropriate administrative sanction.
Box 53 (Internal Revenue Tax) requires a breakdown of Total Landed Cost including: Taxable Value (PHP), Bank Charges, Customs Duty, Brokerage Fee, Wharfage, Arrastre, Documentary Stamp, Import Processing Fee, and Others.
Boxes 54–58 govern entry processing and examination results, including the responsible FED section, number of packages examined, date received, date released, and description in tariff terms.
Boxes 59–64 require revised charges, reconciliation to the declaration, findings, differences, action directed/recommended (date, COOV), and dates for specified actions (including COOIII and COOV dates).
Liquidation (Boxes 65–69) requires:
- Liquidated amount in PHP (Box 65).
- Shortages/excess in PHP (Box 66).
- Remarks (Box 67).
- Dates for specified actions (Box 68 and Box 69).
A Free Disposal continuation from Box 31 is used if required.

Handling rules and registration effects

Copies of the IEIRD, IEIRD Rider(s), and IEIRD Supplemental Declaration on Valuation must not be marked or stamped in any way that obliterates or unnecessarily blurs any part.
Those documents must not be rolled or folded or handled in a way that creases or streaks the paper.
Once the entry is registered in ACOS, no alteration shall be made on the IEIRD, riders, or SDV, and those documents shall not be carried or handled by any unauthorized person thereafter.

Effectivity, supersession, and formal adoption

The order takes effect upon the implementation of CMO 25-99.
The order supersedes CMO 1-96.
The order was adopted on 28 Dec. 1999.
Nelson A. Tan, Commissioner of Customs, signs the order.