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 (CAO)

Establishment of Authorized Economic Operator (AEO) Program (CAO 5-2017)
Clearance of Postal Items (CAO 3-2017)
Anti-Agricultural Smuggling Act of 2016 (CAO 2-2017)
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

Call for Position Papers and Participation in the Public Consultation on “Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation”
WHEN:  We are accepting Position Papers from interested private and public stakeholders from June 22 to June 28, 2018, closing exactly at midnight, Philippine Standard Time.

This deadline will be strictly enforced.

ANNEX: Position Paper Template


Upcoming Events

Topic: Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation
Posting Date: June 22, 2018
Position Paper Deadline and Public Consultation:
June 28, 2018
Time:
9 A.M. to 11:30 A.M.
Venue:
4/F Commissioner’s Room, POM Building, Bureau of Customs, Gate 3, South Harbor, Manila

Contact Us
  [email protected]         [email protected]


Upcoming Events (Updated as of June 22, 2018)

 Topic

 Posting Date Position Paper
Deadline and
Public Consultation
RULES, REGULATIONS AND PROCEDURES GOVERNING THE ESTABLISHMENT AND OPERATION OF DUTY AND TAX-FREE STORES AND WAREHOUSES OPERATED BY DUTY FREE PHILIPPINES CORPORATION June 22, 2018 June 28, 2018

Legal References


Invites and Notices