BOC to implement regulations on stores for international vessels and aircraft
The Bureau of Customs is set to implement the regulations on different types of Stores for international vessels and aircraft through Customs Administrative Order (CAO) 03-2021.
CAO 03-2021, entitled “Different Types of Stores for International Vessels and Aircraft”, which implements Sections 818 to 821 of RA 10863 or Customs Modernization and Tariff Act (CMTA), laid down the different types of Stores, the general provisions on the treatment of these Stores, as well as the penalties for unauthorized use of Stores. The CAO also discussed the treatment of importations by Philippine-Registered or Foreign Shipping Lines or Airlines engaged in international shipping or air transport operations.
Stores referred to under the CAO are those used either on board international vessels and aircraft upon arrival or taken on board during the stay in Customs territory, and those intended to be used, in international traffic for the transport of persons or for the industrial and commercial transport of goods, among which are Stores for Consumption and Stores to be Taken Away.
The Order aims to expedite the clearance and delivery of Stores for Consumption to vessels or aircraft engaged in foreign trade which include goods intended for the use or consumption of the passengers or its Crew and those goods deemed necessary for the operation and maintenance of said vessels or aircraft, and Stores to be Taken Away which include goods intended for sale to the passengers and the crew of vessels and aircraft with a view to being landed.
The CAO further aims to uniformly implement the exemption of duties and taxes of Stores regardless of the country of registration or ownership of vessels or aircraft, and institute measures to prevent unauthorized use of Stores.
The Order shall take effect 30 days after its publication on July 14, 2021, in a newspaper of general circulation.