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24 July 2024, 17:58 PM

BOC Issues Guidelines on the Implementation of Raw Materials Liquidation System in the E2M System

November 17, 2021

To provide for the integration of the Automated Inventory Management System (AIMS) to the Bureau’s Electronic-to-Mobile (E2M) Raw Materials Liquidation System (RMLS), the Bureau of Customs (BOC) issued Customs Memorandum Order (CMO) No. 34-2021 with the subject “Implementation of RMLS in the E2M System of the Bureau”.

RMLS is an automated system that determines the volume and value of the raw materials exported and subject for liquidation, including the duties and taxes due on the allowable residues/wastages/by-products and other portions of the imported article/s, entered through warehousing but no longer usable for the manufacture of the articles to be exported.

Under the said CMO, AIMS shall electronically transmit to the RMLS module the Raw Materials Reports (RMR) which includes Entry Report and Withdrawal Report, and the Raw Materials Usage Report (RMUR) or Statement of Liquidation.

For warehousing goods declaration, the warehouseman or storekeeper shall verify and cross-validate the individual report included in the RMR which shall be rejected once discrepancies are found; while verified RMRs shall be subject to final review and approval by the Chief of Operating Division.

For the liquidation of the warehousing goods declaration and warehousing bond, AIMS shall electronically transmit the RMUR to the RMLS. The assigned account office shall examine the RMUR and if no discrepancies are found, shall be subject to further validation of the Chief of Operating Division. Once validated, the RMUR shall be subject to final review and approval of the Liquidation and Billing Division, which shall be forwarded to the Bonds Division for cancellation of bonds once approved.

RMLS shall cover all bonded goods where the general warehousing bond is processed under the ABMS with “Approved” status, and where the imported raw materials were cleared using goods declaration for warehousing with “Arrived” status in the E2M system.

Republic of the Philippines

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