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)

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

Information Sheet
Certificate of Compliance
Information Sheet Details


Invites and Notices

WHEN: We are accepting Position Papers from interested private and public stakeholders from 16 February 2017 to 23 February 2017, closing exactly at midnight, Philippine Standard Time.

This deadline will be strictly enforced.


Upcoming Events

Topic: Free Zones and Transit
Posting Date: February 23, 2017
Position Paper Deadline and Public Consultation: March 02, 2017
Time: 9:00AM – 11:30AM
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 December 03, 2016)

Topic

Posting Date

Position Paper Deadline and Public Consultation

Free Zones and Transit

February 23, 2017

March 02, 2017

Transshipment

March 02, 2017

March 09, 2017

Seizure and Forfeiture Proceedings

March 09, 2017

March 16, 2017

Cargo Manifest

March 16, 2017

March 23, 2017

Registration of Stakeholders

March 23, 2017

March 30, 2017

Conditionally Free (remaining par of Sec. 800)

March 30, 2017

April 06, 2017

Express Shipment

April 06, 2017

April 13, 2017

Treatment of Different Types of Stores

April 13, 2017

April 20, 2017

On Board Courier

April 20, 2017

April 27, 2017

Information of Specific Nature

April 27, 2017

May 04, 2017

Compulsory Acquisition

May 04, 2017

May 11, 2017

Civil Remedies

May 11, 2017

May 18, 2017

Marking Duty

May 18, 2017

May 25, 2017


Legal References


Invites and Notices