Title
BOC rules on transshipment cargo arrival tagging
Law
Boc Customs Memorandum Order No. 07-2015
Decision Date
Mar 9, 2015
The BOC Customs Memorandum Order No. 07-2015 mandates timely tagging and monitoring of transshipment cargo arrivals in the e2m system, with strict deadlines for filing entries and penalties for non-compliance to ensure efficient customs operations.

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.

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