BOC Customs Administrative Order No. 2-2001

(NAR) VOL. 12 NO. 2 / JANUARY - MARCH 2001

[ BOC CUSTOMS ADMINISTRATIVE ORDER NO. 2-2001, May 21, 2001 ]

RATES OF CUSTOMS FEES AND CHARGES

Pursuant to Section 608 and Sections 3301 to 3304, Tariff and Customs Code of the Philippines, in relation to Section 36, Administrative Code of 1987 and Executive Orders Nos. 197 and 218, both series of year 2000 as implemented by DOF and DBM Joint Circular No. 2000-2 dated April 3, 2000, the rates of Customs fees and charges in all ports of the Philippines shall be as follows:

1. Import Processing Fees For shipments processed under Formal/Informal Entries Dutiable Value of Shipment New Rates (per entry) Up to P250.000 P250 Over P250,000 to P500,000 P500 Over P500,000 to 750,000 P750 Over P 750,000 P1.000 2. Refund Processing Fees/Docket Fees On ordinary claims for refund of tax and duty payments, including cash bonds; and for each formal protest/appeal from the decision of the District CollectorA/Valuation & Classification Review Committee (VCRC) Amount of Claim/Protested Amount Processing Fees/Docket Fees Up to P50,000 P 500 Over P 50,000 to P100,000 P 600 Over P100,000 to P200,000 P 700 Over P200,000 to P300,000 P 800 Over P300,000 to P400,000 P 900 Over P400,000 to P500,000 P1,000 Over P500,000 to P750,000 P1,500 Over P750,000 to P1.000,000 P2,000 Over P1,000,000 P3,000 3. Administrative Fees 3.1 Issuance of Certificates 3.1.1 Certificate of Payment P100 3.1.2 Tax Credit Certificate P100 3.1.3 Certificate of Clearance from outstanding account, P100 Tax Credit, Tax Debit, and related matters3.1.4 Other certificates not herein specified, if such are issued in the course of routine administration and do not subserve any special pecuniary interest of the party concerned therein P100 3.2 Issuance of Permits 3.2.1 To render overtime services for processing/releasing P400 imported goods 3.2.2 To take cigars aboard ship, per thousand cigars (secured P100 by/given to persons, other than the passengers) 3.2.3 To take cigarettes aboard ship, per thousand cigarettes, (secured by/given to persons other than the passengers) P100 3.2.4 Transshipment of cigar and/or cigarettes from one foreign Peso equivalent vessel to another of two US dollars ($2) per carton of fifty reams 3.3 Registration Fees 3.3.1 To participate in public auction sale, per auction P2,000 3.3.2 For importers to transact business with the Bureau P1,000 3.3.3 For renewal, updates of the registration of importers per P500 year 3.4 Accreditation Fees 3.4.1 To practice Customs Brokerage per port of entry - individual broker P500 - brokerage firms P1,000 3.4.2 To renew brokerage accreditation, per year - individual P300 - brokerage firms P500 3.4.3 For Commercial banks and surety companies to transact P100 business with the Bureau, per quarter 3.5 Circularization 3.5.1 Per circular originating from or requested by any private P1,000 individuals. corporations or entities 3.6 Documentary Customs Stamps 3.6.1 For each entry for immediate transportation in bond P100 3.6.2 For each bond accepted or renewed P200 3.6.3 For each approval of application in respect to P200 transaction covered by general bond 3.6.4 For each amendment allowed to a Foreign Inward P100 Manifest 3.6.5 For every formal protest filed before the Collector of P200 Customs 3.6.6 For each appeal in protest and seizure cases P200 The Bureau is hereby authorized to increase the cost of all AccountablePrenumbered Customs Forms based on the cost of printing plus 25% mark-up to cover handling and security cost at the Bureau to take effect fifteen (15) days after publication in a Customs Memorandum Order. Repealing Clause All orders, rules and regulations inconsistent herewith are repealed or modified accordingly. Effectivity Clause This Order shall take effect fifteen (15) days after approval and publication in a newspaper of general circulation. Adopted: 21 May 200

(SGD.) TITUS B. VILLANUEVA Commissioner

Approved:

(sgd.) ALBERTO G. ROMULO Secretary of Finance