Guidelines on Post Entry Modification of SAD

Covers only post modification and cancellation processes of electronically assessed import declarations in the form of SAD.

PMS includes revision of data in SAD during post assessment (assessed but not yet released shipments) and post entry (shipments already released).
Original Tax Exemption Certificates still apply during PMS.
Additional duties/taxes due must be paid via the In-House Bank using the Cash Payment Module in the e2m Customs System.
Release instructions are sent to port operators only after payment is confirmed.
Refunds of excess duties/taxes follow established procedures through the Tax Credit Office.
Cash bond refunds for tentatively released shipments follow guidelines in CMO 4-99.
Data that cannot be modified include Customs Office Code, Declaration Model, TIN numbers, registry/manifest and bill of lading numbers, package and weight details, container references, warehouse info, attached document data, and terms of payment (TOP).
Modifications of non-modifiable data require SAD cancellation and appropriate requests; exceptions exist for number of packages and gross weight related to short shipments.
ASYCUDA Post-Entry Revision Form is replaced by e2m post modification form.
Specific documentary requirements vary according to the nature of the correction or adjustment (e.g., letter requests, discrepancy reports, official resolutions).
Discrepancy Reports are not required if discrepancies are under 10%.

Used when corrections cannot be made via PMS due to non-modifiable data.
Original Import Entry & Internal Revenue Declaration (IEIRD) remains as the original copy.
Electronic re-lodgement of a new SAD is required to clear goods after cancellation.
Cancellation resets statuses of attached documents; refunds after final assessment follow regular refund procedures.
ASYCUDA form discontinued, replaced by e2m SAD cancellation form.
Documentary requirements include letter requests and affidavits depending on the reason for cancellation (e.g., change of consignee or customs broker).

Importer or Customs Broker submits necessary documents to the District Collector’s office.
Requests are reviewed by COO III and COO V and routed for evaluation and approval.
Upon approval, amendments are made in the e2m system; the modified SAD is printed and attached to original documents.
If no additional duties/taxes arise, documents are forwarded to the Liquidation and Billing Division (LBD).
Additional duties/taxes require payment via In-House Bank before clearance; disagreement allows for remedies under CMO No. 45-2009 or Section 2308 of the TCCP.
Payments are recorded electronically, and receipts are issued to the importer/broker.
After payment confirmation, documents proceed to LBD for processing.
Procedures also apply to tentative release and shipments subject to value or classification adjustments.

Similar submission and review process as PMS.
Non-modifiable data corrections recommended for cancellation.
Upon approval, cancellation is effected, cancelled documents are printed and attached.
Importer or authorized representative receives original documents for re-lodgement of new SAD.
New SAD printouts with original documents must be submitted to the Entry Processing Unit for clearance processing.

Unpaid post modified SADs are forwarded to LBD for demand letter preparation and issuance through Administrative Division.

Failure to comply with provisions may result in administrative, civil, and/or criminal sanctions depending on circumstances.

Inconsistent prior orders, memoranda, or circulars are repealed or modified to conform with these guidelines.

If any provision is declared invalid or illegal, the remaining provisions continue to be valid.

Guidelines take effect immediately but apply only to ports implementing CMO 27-2009.