Professional Documents
Culture Documents
Presented by:
M/Gen. Natalio C. Ecarma III (Ret.), CESE
Deputy Commissioner, RCMG
Project Manager, CMTA IRR PMO
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Customs Special Order No. 57-2017
(dated: 14 September 2017)
Project Manager:
M/Gen. Natalio C. Ecarma III (Ret.), CESE
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43 Topics
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CMTA Update Summary of 43 IRRs
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5% 8
7 19%
16% Signed Customs
Administrative Order
New provision Applicable only to October 25, 2016 CMO 28-2016 November 14, 2016
FOB/FCA value of P10,000
and below
Consignee-based
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Signed CAOs
II. CAO 01-2017: Customs Clearance of Accompanied and Unaccompanied
Baggage of Travelers and Crew
(Sections 215, 216, 221 and 223, Sections 800 (f) (g) (h), Sections 1400, 1404
and 1409 of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
Section 105 of the Use of Baggage April 21, 2017 N/A N/A
TCCP Declaration Form
Filling up of Foreign
Currency Declaration
Form
6
Signed CAOs
III. CAO 03-2017: Clearance of Postal Items
(Section 438, Section 800 (f) and Section 800 (g) of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
Section 105 of Goods covered may June 02, 2017 To be reviewed by N/A
the TCCP include: BOC Review Team
1. De Minimis Items
2. Balikbayan Boxes
Cargo Clearance
Procedures:
a. Informal Entry
process below
50,000 FCA/FOB
value
b. Formal Entry
Process for
50,000FCA/FOB
value or more
Submission of Advance
Information to
expedite processing
7
Signed CAOs
IV. CAO 05-2016: Consolidated Shipment of Duty and Tax-Free Balikbayan
Boxes
(Section 800 (g) of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
Section 105 of Increased the value of December 25, 2016 CMO 04-2017 January 20, 2017
the TCCP exempted
personal/household
effects to P150,000 per
year (total)
8
Signed CAOs
V. CAO 06-2016: Conditionally Tax and/or Duty-Exempt Importation of
Returning Residents and Overseas Filipino Workers
(Section 800 (f) of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
Section 105 of Importation by: January 24, 2017 CMO 15-2017 July 28, 2017
the TCCP
a. Returning residents
(Filipino/non-Filipinos)
b. Non-Filipinos - holder of
immigrant Visa (Section
13 of the Philippine
Immigration Act)
c. Graduated exemption
privilege:
9
Signed CAOs
V. CAO 06-2016: Conditionally Tax and/or Duty-Exempt Importation of
Returning Residents and Overseas Filipino Workers
(Section 800 (f) of the CMTA)
(cont)
10
Signed CAOs
VI. CAO 03-2016 : Establishment of an Advance Ruling System for Valuation
and Rules of Origin
(Section 1100-1104 of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
New Provision Establishment of an November 15, 2016 CMO 30-2016 November 28,
Advance Ruling System on: 2016
Customs Valuation;
Preferential and Non-
preferential Rules of Origin
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Signed CAOs
VI. CAO 03-2016 : Establishment of an Advance Ruling System for Valuation
and Rules of Origin
(Section 1100-1104 of the CMTA)
(cont)
3 years validity of
Advance Ruling
Prospective application
of modified Advance
Ruling
Retroactive application
for revoked or
cancelled Advance
Ruling
Importer or Foreign
Exporter may request
on Advance Ruling
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Signed CAOs
VII. CAO 05-2017: Establishment of Authorized Economic Operator (AEO)
Program
(Sections 1227 and 1228 of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
New To comply with the September 7, 2017 For initial drafting of N/A
provisions of the WCO CMO
Framework of Standards
to Secure and Facilitate
Global Trade (SAFE
Framework)
1. WCO Integrated
Supply Chain
Management
Guidelines
2. Revised Kyoto
Convention
3. WTO Agreement on
Trade Facilitation
13
Signed CAOs
VII. CAO 05-2017: Establishment of Authorized Economic Operator (AEO)
Program
(Sections 1227 and 1228 of the CMTA)
Compliance of the
Government of the
Philippines to the
following agreements
a.SAFE Framework
b.WCO Integrated
Supply Chain
Management
Guidelines
c. Revised Kyoto
Convention
d.WTO Agreement on
Trade Facilitation
Objective of Establishing
AEO Program:
a. Facilitate and secure
International Trade
b. Increase level of
Customs compliance
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Signed CAOs
VII. CAO 05-2017: Establishment of Authorized Economic Operator (AEO)
Program
(Sections 1227 and 1228 of the CMTA)
Who may participate:
15
Signed CAOs
VII. CAO 05-2017: Establishment of Authorized Economic Operator (AEO)
Program
(Sections 1227 and 1228 of the CMTA)
Benefits of Accreditation:
16
Signed CAOs
VIII. CAO 02-2017: Anti-Agricultural Smuggling Act of 2016
(Section 6 of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
New Special Law Agricultiral products with June 01, 2017 N/A N/A
One Million FMV:
- Sugar - Corn
- Onion - Carrots
- Pork - Fish
- Poultry - Cruciferous
- Garlic Vegetables
Acts covered:
a. Importing or bringing
into the Philippines
without
permit/license
b. Use of import Permit
by non-grantees
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Signed CAOs
VIII. CAO 02-2017: Anti-Agricultural Smuggling Act of 2016
(Section 6 of the CMTA)
New or Old Main Features Effectivity Date Customs Effectivity Date
provision Memorandum
Order
New Special Law c. Use of fake, fictitious or June 01, 2017 N/A N/A
fraudulent import
permits, shipping
documents
d. Selling, lending,
assigning or allowing use
of IPs by other persons
e. Misclassification,
undervaluation or
misdeclaration in goods
declaration
f. Use of dummy
organizations,
corporations, etc. to
acquire Import Permit
g. Transport and storage
h. Acting as Broker of
Importer
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Signed CAOs
VIII. CAO 02-2017: Anti-Agricultural Smuggling Act of 2016
(Section 6 of the CMTA)
(cont)
Mere possession of
agricultural products
entered in places
other than ports of
entry or without
required permit
considered as prima
facie evidence of
smuggling
Imposable penalty is
imprisonment of 20
years maximum
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Thank you!
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