Customs Memorandum Order
No. 13-290
Subject: Procedures for the Implementation of E2M Customs System - Phase 4
Informal Entry of Commercial Goods in all Customs Sea Ports Nationwide
1. Objectives
1.1 To implement the Electronic to Mobile (E2M) Customs System - Phase 4:
Informal Entry for commercial goods in all Customs Sea Ports nationwide
1.2 To provide detailed instructions to declarants, brokers, importers, warehouse
operators, shipping lines, forwarders, transit storage facilities, authorized agent,
banks (AABs), accredited Value-Added Service Providers (VASPs), government
agencies issuing licenses and clearances, the concerned Department of Finance
(DOF) offices issuing Tax Exemptions and Tax Debit Memos and personnel of
the Bureau of Customs System Phase 4.
1.3 To effect smooth transition from the current manual procedures to the intended
customs procedures under the e2m Custom System.
2. Scope
The following components of the E2M Customs System must have been implemented at
the time of Informal Entry implementation:
> Client Profile Registration System (CPRS)
> Electronic Manifest System (EMS)
> Payment Abstract Secure System version 5.0 (PASS5)
> Other Settlement Modes (OSM) consisting of Tax Exemptions
> Online Release System (OLRS)
> License and Clearance System (ICS) for government agencies that are already
connected to the National Single Window (NSW)
Separate Customs Memorandum Orders (CMOs) shall be issued for Informal Entry
Shipments of Personal Effects for single consignment or consolidated shipments.
3. General Provisions
3.1.1 Informal Entry Declarations must be lodged electronically using the
Single Administrative Document (SAD) of the E2M Customs System.
3.1.2 E2M Customs System shall allow the shipment to be declared under
Informal Entry if the following criteria are met:
> Total Customs Value is below US$500
> Total Gross Weight is less or equal 300 kilograms
> Total number of packages is less or equal 12
> The shipment volume is less or equal (1) cubic meter
> The consignee is registered in CPRS as an individual entity.
3.1.3 All informal entry declarations have to be lodged through the VASPs. The
printed copy of the SAD in the required number of copies and all other
supporting documents must be submitted to the BOC.
3.1.4 Only customs brokers and consignees registered with CPRS pursuant to
CMO 39-2008 shall be allowed to submit informal entry declarations in
E2M Customs system through the VASP.
3.1.5 The consignee may register himself as a Once-A-Year Importer in
Accordance with CMO 44-2009 titled “CPRS Registration of Once-a-Year
Importer(Previously First and Last Importation Scheme)”
3.1.6 If an exemption is claimed under Section 105 of the Tariff and Customs
Code of the Philippines (TCCP), such exemption code should be part of
the allowable list in Annex A - “Additional Codes referring to Section 105
of the TCCP that are acceptable for use in Informal Entry.”
3.1.7 Shipments that do not qualify for Informal Entry under the above criteria
Shall be lodged under Formal Entry .
3.2 Licenses, Clearances and Permits
3.2.1 The consignee/Customs broker is required to secure licenses or permits for
the covered commodities before the electronic lodgment of import
declarations, otherwise the system will reject the lodgment of the import
declaration.
3.2.2 Separate CMOs may be issued to cover the particular procedure to be
followed by the consignee in acquiring the electronic license or permit in
each of the E2M Customs-ready issuing agency.
3.2.3 For license and clearance issued by government agencies that are not yet
Connected to the NSW or not yet E2M Customs-ready, the same shall be
processed in the current procedure of tagging the import declaration into
the SELECTED channel to enable the verification of the license of
clearance by the BOC examiner .
3.3 Selectivity - Informal Entry declarations shall be subject to Selectivity.
3.4 Calculations of Duties, Taxes and Fees.
3.4.1 Duties, taxes and fees shall be calculated using the taxation rules of E2M
Customs, which are aloe applicable to formal Entry declarations.
3.4.2 The Import Processing Fee (IPF) shall be calculated similar to the formal
entry IPF.
3.5 Payment
3.5.1 Duties and Taxes shall be settled using PASS5 for the automatic debit of
the amount from the Importer’s nominated bank account CAO 10-2008
and CMO 6-2009 are applicable to Informal Entry payments.
3.5.3 The consignee shall acquire a Bank Reference Number after CPRS
Registration form his bank of choice. The Bank Reference Number is
Mandatory in the Informal Entry SAD.
3.5.3 Other Modes of Settlement - Tax Exemptions are allowed as payments for
Duties and taxes.
4. Operational Provisions
4.1 The Informal Entry SAD shall be filled up accordance with CMO 27-2009 with
additional guidelines in Annex B. Guidelines in the Fill up of the SAD for the
Informal Entry of Commercial Goods.
4.2 The Informal entry processing shall mainly follow the Operational Provisions of
CMO 27-2009 for Formal Entry Declarations with the following revisions:
4.2.1 The Consignee/Customs Broker shall submit one (1) copy of the SAD
including the Assessment Notice, printed form the VASP system, together
with the required supporting documents to the Entry Processing Unit
(FPU) on the date of electronic lodgment with E2M Customs System. If
lodgment was accepted by the System on date/time beyond BOC regular
office hours, the Informal Entry SAD and supporting documents shall be
submitted before
shall stamp “ Received” on the VASP-SAD, indicating the date and time of
receipt, and then sign the same as evidence of receipt. The EPU shall
validate the Customs Reference Number indicated in the Informal Entry
SAD against the E2M Customs System. The EPU shall then forward the
Submitted Informal Entry SAD and its supporting documents to the
Informal Entry Division/Section concerned.
4.2.2 The Informal Entry Division/Section concerned shall follow the existing
Procedures specified for Update, Re-route, Assess except for informal
entries selected Red.
4.2.3 When the informal entry shipment is selected RED, the procedures
described in the Memorandum Order titled. Supplemental Guidelines in
the implementation of CMO 27-2009 re: Examination of Shipments
selected for
4.3 Payment
4.3.1 To ensure that an E2M Customs declaration is accepted and assessed
successfully, all Other Settlement Mode (OSM) payments claimed in the
declarations should be existing in the E2M Custom Database before the
declaration making the reference is lodged. This is the responsibility of
consignee and his designated broker.
4.3.2 Payments for duties, taxes and other charges must comply with CAO 10-
2008 and CMO 6-2009.
4.3.3 Utilization of a Tax Exemption Certificate shall follow the procedure
Under CMO 27-2009 Operational Provisions Item 4.6.
4.4 OLRS - The release for the Informal Entry Shipments shall follow the
procedures stated in CMO 27-2009 Operational Provisions Item 4.11 and the
procedures described below for special cases
RED SHIPMENTS
4.4.1 When an Informal Entry declaration is Post-Entry modified after the
examination results in adverse findings, payments of the additional duties
and leaves shall not initiate a release message in the Post Operator/transit
shed.
4.4.2 A manual release instruction shall be printed from E2M Customs System
into a non-editable format (PDF) at the Office of the Collecter of the Port’s
official BOC e-mail address to a designated e-mail address of the Port
Operator . Manual release instructions provided to the Port Operator by
other means shall not be honored by the Operator.
5. Administrative Provisions
Informal Entry processing under E2M Customs shall be part of the implementation and
Monitoring responsibility of the Port Implementation Task Force (PITF). All items of
Provisions 5 CMO 27-2009 shall apply to Informal Entry Processing.
6. Repeating Clause
All Customs Memorandum Order inconsistent with the provisions of the Order are
hereby deemed modified and/or amended accordingly.
7. Transitory Provisions
7.1 The Commissioner of Customs shall announce the date of implementation (DOI)
of E2M Customs Informal Entry System in cash Port through a Memorandum
order addressed in the Collector of Customs of the Port, fifteen (15) days before
the implementation date.
7.2 Dual Declaration System
Upon affectivity of this Order, Imports Assessment System (IAS) E2M Customs
System shall be made operational at the Port together with the current manual
process.
7.2.1 All shipment of personal effects (whether single consignments or
Consolidated shipments) shall continue to be processed manually).
7.2.2 CMO 40-2009 Transitory Procedures Prior to Full Implementation of
E2M Customs System for Informal Entries and Transshipment/Transit
Declarations shall now apply only for shipments of personal effects.
8. Effectivity
This CMO shall make effect immediately
NAPOLEON MORALES
Commissioner
Annex A.
Additional Codes referring to Section 105 of the TCCP that are acceptable for use in informal Entry.
Code Description
T00Sec 105(a) of the TCCP, Duty Exempt
T01Sec 105(a) of the TCCP, Duty Exempt ,Shipside
T10Sec 105(b) of the TCCP, Duty Exempt
T11Sec 105(b) of the TCCP, Duty Exempt, Shipside
T13Sec 105(d) of the TCCP, Duty Exempt
T14Sec 105(d) of the TCCP, Duty Exempt, Shipside
T15Sec 105(e) of the TCCP, Duty Exempt
T16Sec 105(e) of the TCCP, Duty Exempt, Shipside
T17Sec 105(f) of the TCCP, Duty Exempt
T18Sec 105(f) of the TCCP, Duty Exempt, Shipside
T19Sec 105(I) of the TCCP, Duty Exempt
T20Sec 105(I) of the TCCP, Duty Exempt, Shipside
T21Sec 105(g) of the TCCP, Duty Exempt
T22Sec 105(g) of the TCCP, Duty Exempt, Shipside
T23Sec 105(g) of the TCCP, Duty Exempt
T24Sec 105(g-1) of the TCCP, Duty Exempt, Shipside
T25Sec 105(g-1) of the TCCP, Duty Exempt
T26Sec 105(h) of the TCCP, Duty Exempt, Shipside
T27Sec 105(h) of the TCCP, Duty Exempt
T28Sec 105(i) of the TCCP, Duty Exempt, Shipside
T30Sec 105(k) of the TCCP, Duty Exempt
T31Sec 105(k) of the TCCP, Duty Exempt, Shipment
T33Sec 105(L) of the TCCP, Duty Exempt
T34Sec 105(L) of the TCCP, Duty Exempt, Shipment
T35Sec 105(m) of the TCCP, Duty Exempt
T36Sec 105(m) of the TCCP, Duty Exempt, Shipment
T37Sec 105(n) of the TCCP, Duty Exempt
T38Sec 105(n) of the TCCP, Duty Exempt Shipment
T39Sec 105(p) of the TCCP, Duty Exempt
T40Sec 105(p) of the TCCP, Duty Exempt, Shipside
T41Sec 105(q) of the TCCP, Duty Exempt
T42Sec 105(q) of the TCCP, Duty Exempt, Shipside
T43Sec 105(r) of the TCCP, Duty Exempt
T44Sec 105(s) of the TCCP, Duty Exempt, Shipside
T45Sec 105(t) of the TCCP, Duty Exempt
T46Sec 105(t) of the TCCP, Duty Exempt, Shipside
T47Sec 105(u) of the TCCP, Duty Exempt
T50Sec 105(u) of the TCCP, Duty Exempt, Shipside
T51Sec 105(v) of the TCCP, Duty Exempt
T60Sec 105(v) of the TCCP, Duty Exempt, Shipside
T61Sec 105(w) of the TCCP, Duty Exempt
T70Sec 105(w) of the TCCP, Duty Exempt, Shipside
T71Sec 105(y) of the TCCP, Duty Exempt
T80Sec 105(y) of the TCCP, Duty Exempt, Shipside
Annex B.
Guidelines in the fill up of the Single Administrative Document (SAD) for Informal Entry of
Commercial Goods.
Box Number Content
1 - Model of Declaration IE 4
33 -HS CodeActual HS Codes lifted from the tariff book
37 -Procedure Code 4500 - Informal Entry Commercial Goods
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