Supplemental Guidelines for Tentative Release in Customs

Applicable to shipments under tentative release as governed by CMO 37-2001, amended by CMO 7-2006.
Provisions of prior orders apply unless inconsistent with the new guidelines.
Payments must be made under PASS5 as per CAO 10-2008 and CMO 6-2009.
Entry lodgment is now through the Value Added Service Provider (VASP), repealing prior procedural items.
Stamping "VALUATION" on Import Entry and Internal Revenue Declaration (IEIRD) is no longer required.

Tentative Release allows shipment release to importer pending resolution of valuation or tariff classification issues by the Valuation and Classification Review Committee (VCRC).
Guarantee amount equals the difference between declared and computed duties and taxes based on recommended value or classification.
Cash bonds preferred but other forms allowed subject to District Collector approval; all cash bonds are deposited in BOC Trust Fund Account.
Docket fees as per CAO 2-2001 are included in payment instructions.
Specific codes for docket fees based on protested amount ranges are prescribed.
Tentative Release codes correspond to valuation and classification issues and must be selected in Inspection Act.
Import entry declarations may be post-entry modified after VCRC or Central Valuation and Classification Review and Ruling Committee (CVCRRC) decisions.

Upon District Collector approval of VCRC Form 1, Customs Operations Officer (COO) III retrieves Single Administrative Document (SAD).
COO III updates SAD by indicating docket fee code, selecting Tentative Release code, and attaching docket number.
COO V assesses SAD based on importer-declared value/classification.
Payment instruction sent automatically to Authorized Agent Bank (AAB) for debiting nominated bank account.
After payment confirmation via PASS5, the E2M Customs System triggers release instruction to port operators.

After District Collector approval, COO III retrieves SAD, indicates docket fee code, and temporarily amends SAD with recommended value/classification.
COO III performs "Verify" and "Remote Check" in E2M System to compute temporary duties and taxes.
COO III prints Temporary SAD and Temporary Assessment Notice (TAN).
TAN shows the amount of guarantee equal to the duties and taxes difference; COO III and COO V sign TAN.
Importer/authorized representative deposits cash bond in In-House Bank corresponding to TAN amount.
In-House Bank verifies and accepts cash bond, issues Electronic Customs Receipt (ECR).
Importer returns to COO III and COO V with ECR; COO III updates SAD with docket fee code, Tentative Release code, guarantee amount, docket number, and ECR reference.
COO V assesses SAD based on declared value/classification.
Payment instruction sent to AAB; after payment confirmation, release instruction issued to port operators.

Non-compliance subjects involved parties to appropriate administrative, civil, and/or criminal sanctions as warranted.

Prior orders, memoranda, circulars or inconsistent provisions are repealed or modified accordingly.