Coverage and Form Details
- Revised IEIRD and Rider(s) must conform to the specified form, style, and configuration.
- Applies to both consumption and warehousing procedures; declarants use a procedure code.
- The form consists of seven pre-numbered copies distributed to designated agencies.
- IEIRD is divided into sections covering Trade Operators, General Data, Transportation, Financial info, Goods Description, Procedure, Valuation, Additional Info, Assessment, Accounting, and Certifications.
- Data must be entered accurately within designated boxes; non-applicable fields marked as NA.
- Delivery and Gatekeeper copies exclude assessment data, replacing with cargo accounting info.
- IEIRD and related documents must be completed regardless of ACOS operation.
Definitions of Key Terms and Data Fields
- Exporter/Supplier, Importer/Consignee, Broker/Attorney-In-Fact identified by full name, address, and Tax Identification Number (TIN).
- Declaration Type, Office Code, Registry/Manifest Number, and specific codes for procedure and valuation methods are used.
- Freight, insurance, and other charges inclusive in dutiable value.
- Special codes for tentative release fees linked to contested security amounts.
- Country of Export differs from Country of Origin; codes are standardized.
- Vessel/Aircraft, Container codes, Terms of Delivery, Local Carrier, Transshipment Port, and Port of Destination need clear designation.
- Banking and financial details including payment terms and bank codes required.
Procedure to Accomplish the IEIRD
- Proper coding and numbering for all boxes in the form is mandatory; detailed instructions for each box specified.
- Multiple items may be declared in one entry with itemization and coding using the Harmonized System (HS) codes.
- Combining commodity codes is allowed under strict conditions and authorized by the District Collector.
- Weight, supplementary units, and detailed description of goods are required for accurate classification and valuation.
- Valuation section includes relationship status between buyer and seller and related financial considerations.
- Entry must be signed by Importer and Broker/Attorney-In-Fact, with original handwritten signatures fulfilling legal requirements under Section 1301, TCCP.
Valuation and Tax Assessment
- Customs value declared in foreign currency and converted to Philippine Pesos using official exchange rates.
- Valuation methods aligned with WTO rules must be declared.
- Duties and taxes must be assessed including Customs Duty, Excise Tax, VAT, Fines, Dumping Duty, and Countervailing Duty as applicable.
- Payment or guarantee of payment must be indicated with method of payment codes.
- Entry processing fee is P250; rounding rules for total assessment specified.
Handling and Security Measures
- IEIRD and its attachments must not be marked, folded, or creased to preserve document integrity.
- After registration in ACOS, alterations or unauthorized handling are prohibited.
Effectivity
- The revised order supersedes previous Customs Memorandum Order 1-96 and takes effect with implementation of CMO 25-99.
This summary captures the comprehensive procedural, form, legal, and operational aspects of the revised Import Entry and Internal Revenue Declaration (B.C. Form 236) as mandated by BOC Memorandum Order 1-96A, detailing its application for customs clearance, valuation, and taxation operations in the Philippines.