CMO No.

47-1991 entitled “ Guidelines in the implementation of CAO 09-80, treating price tags and
labels as tax exempt importation.

CAO 3-2002 – subject: Treatment of price tags and labels

CMO No. 50-91 – Guidelines in the implementation of CAO No. 2 -81, treating samples as tax exempt
importation.

CMO NO. 71- 91- Ammendments to CMO NO. 95-90 ( Annual supervision fee)

CMO NO. 85-91 – Authority for return shipments of bonded raw materials and accessories.

CMO NO. 95-91 – Ammendments to Section II. 1.2 and II. 1.3.1 of CMO NO. 39-91

CMO NO. 2-91 – Rules and Regulations for the Establishment, Opetitions, Supervisions, and Control of
customs bonded warehouse

CMO NO. 5-91 – Re: Ammendments of Rate Scheduled on the imposition of Surcharge for Breach of
bond

This Customs memorandum order or CMO’s contains the rules and regulations promulgated by the
commissioner of customs and approved by the secretary of finance to implement certain provisions of
tariff and customs code and revised administrative code. The CAO’s contains the directives and
instructions affecting the officials and employees of the Bureau involving more limited scope and
requiring definite compliance.