To provide the procedures in the Liquidation of Goods Declaration for Consumption by the Liquidation and Billing Division (LBD) or equivalent units in the Collection District, the Bureau of Customs issues CMO 09-2022 or the “Guidelines in the Implementation of the Liquidation and Billing System (LBS) and Post-Entry Modification of SAD by the LBD or Equivalent Unit”.

The LBS shall refer to a web portal that allows LBS users to audit and evaluate post entry transactions to determine if there are revenues that still need to be collected from the consignees. The system will allow LBD to automatically send notices and Final Demand Letters as needed.

The LBD or the equivalent unit shall utilize the LBS to review, and if necessary, make subsequent adjustments in the computation of duties, taxes, and other charges.

All goods declaration for consumption shall be subject to review of the LBD within fifteen (15) days from the payment of duties and taxes, except for shipments subject to (1) protest and dispute settlement resolution; (2) adjustments arising from a statement of errors in conformity with Section 912 of the CMTA; or (3) audit by the Post Clearance Audit Group.

For more information on the said issuance, you may visit https://customs.gov.ph/wp-content/uploads/2022/03/cmo-09-2022-Guidelines-in-the-Implementation-of-the-Liquidation-and-Billing-System-and-Post-Entry-Modification-of-SAD.pdf