Filing of Entries for Port-to-Port Transshipments
- Entries for transshipments must be filed within 30 days from filing at the Port of Discharge.
- Failure to file within 30 days leads to abandonment of cargo under Section 1801 of the Tariff and Customs Code.
Responsibilities of Deputy Collector for Operations at Port of Discharge
- Verify tagging of all cargo as arrived in e2m within one day of departure, extendable to a maximum of five days due to distance or exceptional cases.
- Ensure payment of duties and taxes if part of shipment has not arrived within the prescribed period.
Monitoring Multiple-Container Transshipments
- Deputy Collectors at both Ports of Discharge and Destination must manually monitor multi-container shipments.
- Record-keeping in Excel format including entry number, container details, release and arrival dates, and official confirmations.
- Port of Destination must check arrival records, maintain logs, and inform Port of Discharge daily about container arrivals.
- Once all containers arrive, the Port of Destination must inform the Port of Discharge and tag the entire entry as arrived in e2m.
- Port of Discharge must maintain updated knowledge on the status of containers that have left but not all have arrived at destination.
Daily Monitoring and Reporting
- Deputy Collector at Port of Discharge must prepare daily reports on transshipment entries where containers have left but not all have arrived.
- Reports track whether entries were filed electronically or manually, consignee, content summary, number of containers, dates, and arrival statuses.
- Use of Excel format for daily updates ensures accurate monitoring.
Delegation and Accountability
- Deputy Collectors may delegate responsibilities to BOC staff under their supervision but remain liable for their actions or omissions.
- In absence of Deputy Collector, designated BOC staff are responsible for duties.
Penalties for Non-Compliance
- Non-compliance by Customs officials constitutes Simple Neglect of Duty.
- Upon second offense, penalty is dismissal from service according to CMO 25-2010, Title IV, Section 2.