Revocation of CMOs on import processing rules

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BOC CUSTOMS MEMORANDUM ORDER NO. 4-2004: Revocation of CMOs on import processing rules

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Title Source: Supreme Court: Revocation of CMOs on import processing rules

Law: Boc Customs Memorandum Order No. 4-2004

Decision Date: Feb 23, 2004

Commissioner Antonio M. Bernardo revokes several Customs Memorandum Orders to redefine "processing" in importation regulations, reverting to earlier definitions and repealing inconsistent rules to streamline procedures for materials intended for export.

Law Summary

Re-definition of the Term "Processing" in Section 105, TCCP

The definition of "processing" as used in Section 105 of the Tariff and Customs Code of the Philippines (TCCP) will no longer be as in CAO 3-78.
The meaning reverts to that in CAO 7-72, which defines "processing" as:
- A progressive action or series of acts or steps that do not alter the nature and identity of the article.
- Distinct from "manufacturing," which entails creating articles by applying labor, changing form, name, and purpose.
- Manufacturing includes combining old materials into a new, vendible article, excluding machinery.

Repeal and Amendments of Inconsistent CMOs, Rules, and Regulations

Any CMOs, rules, and regulations inconsistent with this Order are repealed or amended accordingly.

Effectivity

This Order took effect immediately upon signing on February 23, 2004.

Authorship and Signatory

Signed by Antonio M. Bernardo, Commissioner of the Bureau of Customs.

END