Customs Modernization and Tariff Act


Background

Republic Act (RA) No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA), was signed into law on 30 May 2016

CMTA amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of modernizing Customs rules and procedures for faster trade, reduce opportunities for corruption, improve Customs service delivery and improve supply chain.

This is the primary site for the public consultation on the drafting of the Implementing Rules and Regulations (IRR) of the CMTA.


Final Customs Administrative Order (CAOs)

Customs Clearance of Accompanied and Unaccompanied Baggage of Travellers and Crew (CAO 1-2017)
Imported Goods with De Minimis Value not Subject to Duties and Taxes (CAO 2-2016)
Establishment of an Advance Ruling System for Valuation and Rules of Origin (CAO 3-2016)
Consolidated Shipment of Duty and Tax-Free “Balikbayan Boxes” (CAO 5-2016)
Conditionally Tax and/or Duty – Exempt Importation of Returning Residents and Overseas Filipino Worker (CAO 6 – 2016)


Customs Memorandum Order (CMOs)

Guidelines for the Implementation of Customs Administrative Order CAO No. 05 – 2016 with Revised Information Sheet
Guidelines for the Implementation of Customs Administrative Order CAO No. 05 – 2016
Guidelines for the Implementation of Customs Administrative Order CAO No. 03 – 2016
Guidelines for the Implementation of Customs Administrative Order CAO No. 02 – 2016


Forms : Advance Ruling

Application for Customs Advance Ruling Origin
Application for Advance Ruling Valuation Method
Order of payment for Advance Ruling System Application Fee


Forms : Duty and Tax – Free Balikbayan Boxes

Deconsolidator’s Application Form
Information Sheet
Certificate of Compliance
Information Sheet Details


Invites and Notices

WHEN: We are accepting Position Papers from interested private and public stakeholders from 20 April to 27 April 2017, closing exactly at midnight, Philippine Standard Time.

This deadline will be strictly enforced.


Upcoming Events

Topic: Registration of Importers
Posting Date: April 20, 2017
Position Paper Deadline and Public Consultation: April 27, 2017
Time: 9:00AM to 11:30 AM
Venue: The President’s Room, 4th Floor, BOC, Port of Manila.

Contact Us
  cmta.irr.pmo@customs.gov.ph         cmta_irr@dof.gov.ph


Upcoming Events (Updated as of April 20, 2017)

Topic

Posting Date

Position Paper Deadline and Public Consultation

Registration of Importers

April 20, 2017 Thursday

May 04, 2017 Thursday

On Board Courier

April 27, 2017 Thursday

May 04, 2017 Thursday

Request for Non-Confidential, Unpublished Information (112)

May 04, 2017 Thursday

May 11, 2017 Thursday

Customs Service Fees (Sec. 1508)

May 11, 2017 Thursday

May 18, 2017 Thursday

Civil Remedies (1132-1134)

May 18, 2017 Thursday

May 25, 2017 Thursday

Marking Duty (110)

May 25, 2017 Thursday

June 01, 2017 Thursday

Temporary Storage of Goods (Sec. 307)

June 01, 2017 Thursday

June 08, 2017 Thursday

Security to Guarantee Payment of Duties and Taxes (Sec. 1507)

June 08, 2017 Thursday

June 15, 2017 Thursday

Customs Service Fees (Sec. 1508)

June 15, 2017 Thursday

June 22, 2017 Thursday

Reward to Persons instrumental in the Actual Collection of Additional Revenues

June 22, 2017 Thursday

June 29, 2017 Thursday

Outsourcing of Non-Sovereign Customs Function to Private Entities

June 29, 2017 Thursday

July 06, 2017 Thursday

Assignments and Re-assignment and Designations

July 06, 2017 Thursday

July 13, 2017 Thursday

Central Clearing House for Alert Orders (Sec. 1111)

July 13, 2017 Thursday

July 20, 2017 Thursday


Legal References


Invites and Notices


Public Consultation Materials

CMTA IRR Guidelines & Procedure in Drafting the IRR and Submission of Position Papers
CMTA Overview


Guidelines and Templates

ANNEX CAO Elements Matrix
ANNEX Position Paper Template


Draft Customs Administrative Orders (CAOs)

Treatment of Stores
Registration of Importers
Express Shipments
Conditionally Free (remaining par of Sec. 800)
Customs Facilities and Warehouses (CFW)
Accreditation and Regulation of Bureau of Customs Accredited Information Processors
Cargo Manifest
Bureau of Customs Accredited Information Processors (AIPs) Technical Support Team Non-Disclosure Agreement
Accredited Information Processor Service Level Agreement Version 1.0
Seizure and Forfeiture Proceedings
Transshipment
Free Zones and Transit
Disposal of Cargoes
Relief Consignment
Customs Jurisdiction and Exercise of Police Authority (Deputization)
Accreditation, Establishment and Operation of e-Customs Value Added Service Providers (VASP)
Export Cargo Clearance Formalities and Issuance of Proof of Origin
Dispute Settlement and Appellate Remedies
Authorized Economic Operators
Entry Lodgement and Cargo Clearances
Abandonment: Kinds, Effects and Treatment
Traveler and Passenger Baggage Processing
Duty Drawback, Refund and Abatement, and Return of Cash Deposits Held in Trust
Conditionally Tax and/or Duty Free Exempt Importation of Returning Residents and Overseas Filipino Workers (OFWs)
Balikbayan Boxes
Customs Bonded Warehousing System
Post Clearance Audit
Alert Orders and Risk Management in Customs Control
Advance Ruling System

De Minimis Importations