Explore More

Philippine Standard Time:
25 February 2024, 23:11 PM

BOC Fees and Charges

Description

Basis (CMO, CAO, CMC)

Schedule 

 Amount 

IMPORT DUTIES

Import Duty / Export 

Advance Duties

CMO No. 27-2006; P.D. 1853

Customs Specific Duty/Counterveiling Duty

Anti-Dumping / Dumping Duty

Safeguard Duty (SGD) / Marking Duty

EXCISE TAX

Specific Tax, based on volume

Ad-valorem Tax, based on value

VALUE ADDED TAX

DOCUMENTARY STAMP TAX

BIR Documentary Stamp (Internal Revenue Documentary Stamps Tax

CMO No. 11-96;

 P30.00

Unnumbered memo dated October 24, 2018  [R.A. 10963 – SEC 61.   Sec 188 of NIRC as amended,… on each certificate of damage or otherwise, and on every other certificates or document issued by any CUSTOMS OFFICER, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein, there shall be collected a documentary stamp tax of thirty pesos (P30.00)]

Administrative Fees for Documentary Customs Stamps (CAO No. 2-2001 )

For each entry for immediate transportation in bond

100

For each bond accepted or renewed

200

For each approval of application in respect to transaction covered by general bond

200

For each amendment allowed to a Foreign Inward Manifest

100

For every formal protest file before the Collector of Customs

200

For each appeal in protest and seizure cases

200

Customs Fee for each original IEIRD (Formal and Informal entries)

CAO No. 1-94

250

Export Fee or Documentary Stamp Fee

CMC No. 158-99, CMO No.  7-2012

100

Customs Fee For each original withdrawal entry from any bonded warehouse

CAO No. 9-92

100

FEB. 10. 2015 MEMORANDUM – THE INFORMAL ENTRY DIVISIONS SHALL COLLECT THE CDS IN THE AMOUNT OF P15.00 ONLY. THIS AMOUNT SHALL THEN BE REMITTED BY THE BUREAU OF CUSTOMS (BOC) TO THE BUREAU OF INTERNAL REVENUE (BIR) FOR THE PAYMENT OF CUSTOMS DOCUMENTARY STAMP TAX. NO OTHER AMOUNT SHALL BE COLLECTED AS CDS FROM THE ENTRIES FILED UNDER THE INFORMAL ENTRY DIVISION

FINES & PENALTIES

Offenses and Penalties under CMTA

CMTA (R.A 10863  TITLE XIV CH 1)

(Late Payment of Duties & Taxes, CAO 5-91, Sec. 2501-2504)

Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP

Sec. 2501 – Failure to Pay Liquidated Charges

  Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP

Sec. 2501-A  – Unauthorized Withdrawal of Imported Articles From Bonded Warehouse

Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP  

Sec. 2502 – Repealed by P.D. 1670, March 6 1980.

  Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP

Sec. 2503 – Undervaluation, Misclassification and Mis-declaration in Entry

  Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP

Sec. 2504 – Failure or Refusal of Party to Give Evidence or submit Documents for Examination

  Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP

Imposition of Surcharges for Breach of Bond – CAO No. 5-91

Late Re-Exportation

Late Submission of Documents 

Late Submission of Change of Immigration Status and Permanent Residency

Late Payment of Duties and Taxes

Late Extension of Re-Export Bonds under Section 105 TCCP

PERMIT FEE 

Administrative Fee Issuance of Permits

CAO No. 2-2001 

to render overtime services for processing / releasing imported goods

with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; 

400

to take cigars aboard ship, per thousand cigars (secured by / given to persons, other than the passengers)

with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; 

100

to take cigarettes aboard ship per thousand cigarettes (secured by / given to persons, other than the passengers)

with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; 

100

transshipment of cigar and / or cigarettes from one foreign vessel to another

with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; 

per carton of fifty reams

 P60.00

Administrative Fee for Co-Loading

CMO No. 16-2016

500

REGISTRATION FEES

To participate in public auction; per auction

CAO No. 7-93; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 

                             2,000.00

Payment of Recordation fee

CAO No. 6-2002

                             2,000.00

CLEARANCE FEE

CERTIFICATION FEE (NOT FOR ADM. FEE FOR ISSUANCE OF CERTIFICATE)

CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Request that the firm has no similar or outstanding request for revalidation of TCC

150

Request for the authenticity of Tax Credit Certificate

150

Other similar request for certification

150

PROTEST FEE / LEGAL FEE / DOCKET FEE

CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; 

Amt of Claim / Protested Amount (P)

 Docket Fee 

Up to  50,000

500

Over 50,000      to   100,000

600

Over 100,000    to   200,000

700

Over 200,000    to   300,000

800

Over 300,000    to   400,000

900

Over 400,000    to   500,000

1,000.00

Over 500,000    to   750,000

1,500.00

Over 750,000    to 1,000,000

2,000.00

Over 1,000,000

3,000.00

INSPECTION FEES

CONTAINER SECURITY FEE

CAO No. 4-2007; E.O. 592

40-footer Container Van

 Peso equivalent of US$10.00 

20-footer Container Van

 Peso equivalent of US$5.00 

computed at the prevailing rate of exchange for the week

ACCREDITATION FEE

CAO No. 2-2001

Accreditation and Renewal Fees by the Accredited Information Validation Service Provider

CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 

A one time Accreditation Fee

  CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

A yearly Renewal Fee

  CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

SGS Pre-shipment Inspection Exemption Scheme

CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Renewal of accreditation (bi-annual)

CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Accreditation of Philippine Economic Zone Authority (PEZA) Locators

CMO No. 14-2015

Surveying Company for Bulk and Break Bulk One time Accreditation fee

CMO No.  35-2008

200,000.00

 with  Cash Bond in an amount of P1,000,000.00 

PROCESSING FEES

Application Fee 

Advance Ruling Fee

CAO No. 3-2016; CMO No. 30-2016

Application for Accreditation of Surveying companies (Bulk and Break Bulk)

CMO No. 35-2008

Filing Fee 

Revalidation of TCCs

CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

for application for exemption from SGS PSI Scheme by Garment (Manufacturer-Exporter)

CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Application of Tentative Release of CRF-questioned shipments 

CM0 No. 51-92; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Processing Fee for Claim for Refund 

CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

Amt of Claim / Protested Amount (P)

 Processing Fee / Docket Fee 

Up to 50,000

500

Over 50,000 to 100,000

600

Over 100,000 to 200,000

700

Over 200,000 to 300,000

800

Over 300,000 to 400,000

900

Over 400,000 to 500,000

1,000.00

Over 500,000 to 750,000

1,500.00

Over 750,000 to 1,000,000

2,000.00

Over 1,000,000

3,000.00

Processing Fee for Registration of Importers and Customs Brokers 

 CAO No. 9-92; CAO No. 1-2000; CAO No. 02-2001; CMO No.  11-2014; CMO No. 05-2018; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

1,000.00

Administrative Fee for Issuance of Certificates

CAO No. 2-2001

Certificate of Payment

 CAO No. 2-2001

Tax Credit Certificate

 CAO No. 2-2001

Certificate of Clearance from outstanding account, TC, TD, and related matters

 CAO No. 2-2001

Other certificates not herein specified, but are issued in the course of routine administration and do not serve any special pecuniary interest of the party concerned therein.

 CAO No. 2-2001

Processing Fee Collected from each individual consignee of a consolidated shipment pursuant to DOF Department Order # 57-2011 

CMO No. 11-94; CMO No. 79-90; CMO No. 27-2015; CMO No.  03-2016; CAO No.  05-2016; CAO No. 04-2017; CAO No.  01-2018,  CMO No. 18-2018 

 250.00

Inclusive of P10.00 LRF 

Processing Fee for Returning Residents and Overseas Filipino Workers (OFWs) (INFORMAL SERVICE FEE)

CAO No. 6-2016; CMO No. 15-2017

 310

 Inclusive of P10.00 LRF 

Processing Fee For Amendment of BL & AWB 

CMO No.  31-2015

                                500.00

Import Processing Fee

CAO No. 2-2001

Dutiable Value of Shipment

 Amount per Entry 

Up to P250,000

                                250.00

Over P250,000 to P500,000

                                500.00

Over P500,000 to P750,000

                                750.00

Over P750,000

                             1,000.00

CMO No. 11-2001

For warehousing entries

                                250.00

FEB. 10. 2015 MEMORANDUM NO IPF SHALL BE COLLECTED FROM THE ENTRIES PROCESSED THROUGH THE INFORMAL ENTRY DIVISION

TCC Replacement Fee

CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013

 2,000.00 – 6,000.00 

TRANSSHIPMENT FEE / CARGO TRANSFER FEE

CMO No. 13-2013

FOR FREE PORT AREAS , PEZA, AND OTHER SEZ AREAS TRANSACTION

CTF/RATE               710.00

CDS                       250.00

IRS                           30.00

D&F                        40.00

TOTAL               1,030.00

 FOR MACTAN EXPORT PROCESSING ZONE TRANSACTION 

CTF/RATE               432.00

CDS                       250.00

IRS                           30.00

D&F                        40.00

TOTAL                    752.00

PREPAYMENT Transshipment Fee / Cargo Transfer Fee

CMO No. 27-2014

DEPARTMENT OF ENERGY (DOE) Fee

CMO No. 18-2006, CMO No. 22-2006, CMO No. 26-2006, CMO No. 29-2006, CMO No. 32-2006, CMO No. 34-2006

Other Service Income – Other

SUPER GREEN LANE SERVICE FEE

CAO No. 6-2003

FOB Value

Amount (P)

Below US$5,000.00

500

US$5,001.00     to  US$100,000.00

1,000.00

US$100,000.01 to  US$200,000.00

1,500.00

US$200,000.01 to  US$500,000.00

2,000.00

Above US$500,000.00

2,500.00

RENT/LEASE INCOME

CIRCULARIZATION

CAO No. 2-2001

1,000.00

DIVIDEND INCOME

INTEREST INCOME

OTHER FINES AND PENALTIES

Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP Except for Sec. 2501 – 2506 

Automatic Refund of Unutilized Advance Deposit by AAB 

CAO No. 5-92

 P100.00  

 per day from the date the deduction was made until the amount is re-deposited 

Fines imposed in the settlement of seizure cases pending hearing 

CAO No. 4-94

Penalties Imposed upon Authorized Agent Banks 

CAO No. 2-92

Late submission of Customs collection reports or submission of inaccurate, incomplete reports

per banking day of default

late remittance and / or under remittance / unremitted collections to the Bureau of the Treasury

25% surcharge to be annualized plus

1/10 of 1% interest per banking day on the amount of delay or unremitted collections

Penalty for Failure of an Authorized Government (AGDB) to value the deposit on deposit date

DOF No. 52-96

1% of the amount of deposit for everyday  of delay in value dating the deposit on deposit day

WAREHOUSING / SUPERVISION FEE 

CMO No. 71-91

Other Business Income – Other

SALE OF GARNISHED / CONFISCATED / ABANDONED / SEIZED GOODS AND PROPERTIES

70% GENERAL FUND

MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer’s Reward

20% INFORMER’S REWARD (TRUST)

  MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer’s Reward

10% RETENTION FEE (TRUST)

  MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer’s Reward

LEGAL RESEARCH FEE

May 15, 2013 Memo

 1% of the filing fee imposed, but in no case lower than or a minimum of P10.00 

Note: For Customs Fess and Charges not included in the list, please inform REVENUE ACCOUNTING DIVISION (#527-1570) for inclusion.

EMILIO L. JACINTO

Chief Accountant

Revenue Accounting Division

Republic of the Philippines
ABOUT  GOVPH

All content is in the public domain unless otherwise stated.

Skip to content