REPUBLIC OF THE PHILIPPINES

D E P A R T M E N T OF FINANCE.
BUREAU OF 'CUSTOMS'
MANILA

CUSTOMS MEMORANDUM ORDER

MO. 3 - $ 0 _
TO; All Directors of Services
District Collectors of Customs
Collectors of Customs
Chiefs of Divisions, Customs
Operations 0f ~icers t Cashiers
Importers , Customs -3J:okers
a n d 0 h her s C o n c erne d

Beginning January 1990 all shipments consigned to .

government agencies and government controlled corporation .
shall no longer be released under deferred payment. Fending
issuance of a Joint Circular to be issued by the Department-
of Budget and Management implementing Section 14 of the
General Provisions of Republic Act ifo, 6031 (Appropriation
Act for 1990), the following guidelines shall be observed:
Importations consigned to government-owned and .
controlled corporations shell be released subject
to pre-payment of duties, taxes, and related fees/
charges,
2. Unless exempted by law or international agreements,
importations consigned to national and local govern-
ment agencies shall be subject to all duties and
taxes. Hence, they shall be releases! only upon pre-
sentation of Advice of Allotment to be issued by •
the Department of Budget and Management covering
*%such duties and taxes * Likewise, all other fees
and charges shall be prepaid before cargoes are
released. for clarification, national government
agencies shall refer to departments, b u r e t s , com- .
missions, offices, agencies, schools, hospitals and •
sanitaria, - — ——*

3* In the event that the importing agency cannot be

issued such an Advice of Allotment by the Depart-
ment of Budget and Management, the assessed' duties,
taxes and related charges shall .be collected before
the shipment may be claimed by the importer.
| • •
This Order shall be made effective 12 January 1990 until
superseded. • . ' •

J WtyfH %/r •
/SALVADOR IU KISON
/. A r