Title
Temporary Moratorium on ICBW Approvals
Law
Boc Customs Memorandum Order No. 26-2004
Decision Date
Sep 20, 2004
A temporary moratorium is imposed on the approval of applications for Industry Specific Customs Bonded Warehouses, effective immediately, while allowing certain exceptions for Customs Bonded Manufacturing Warehouses and related registrations, pending further instructions from the Commissioner of Customs, George M. Jereos.

Policy direction and temporary moratorium

  • A temporary moratorium is imposed on the processing and approval of applications to establish and operate Industry-Specific Customs Bonded Warehouses (ICBWs).
  • All ICBW applications are covered by the moratorium except those filed on or before 20 September 2004.
  • Applications that are not covered by the exception are “outrightly” denied until further instructions from the undersigned.
  • The moratorium applies to both processing and approval, not only to final grant.

Coverage, deadline, and scope of denial

  • The cutoff date for exemption from the moratorium is 20 September 2004.
  • Applications filed after 20 September 2004 are denied outright and are not processed to approval.
  • The moratorium is framed as covering “applications to establish and operate ICBWs,” including both establishment and operation.

Exceptions for other customs warehouse programs

  • The moratorium does not cover applications for the establishment and operation of Customs Bonded Manufacturing Warehouses under Sections 2001–2004 of the Tariff and Customs Code of the Philippines, as amended.
  • The moratorium does not cover applications for registration as end user-clients (except BOI-DTI registered firms) of existing ICBWs under CAO 7-2002 and CAO 7-2003.
  • The moratorium does not cover accreditation as members of existing Common Bonded Manufacturing Warehouses under CMO 39-91.
  • Applications within these exceptions may be processed, subject to clearance requirements before approval.

Clearance requirement before approval

  • For the exception categories, clearance must be obtained prior to approval from the Commissioner of Customs.
  • Processing is permitted for these exception applications, but approval is conditioned on obtaining the required clearance.
  • The clearance requirement applies specifically to: establishment and operation of Customs Bonded Manufacturing Warehouses, registration of end user-clients of existing ICBWs, and accreditation of members of existing Common Bonded Manufacturing Warehouses.

Effectivity and duration

  • The order takes effect immediately.
  • The order lasts until it is revoked.
  • No fixed termination date is established; duration continues until revocation by the issuing authority.

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