3.

1 CAO 2-2016
Rule 1- if the item, wines spirits tobacco, is over the limit, if 3.3 more than the
limit, automatic duties and taxes na
Rule 2 if the item is within the limit, the boc should verify if the value if within the
limit. Quantity and value 10,000. If lumagpas sa value, pero within the limit,
taxable pa din.

50 PCS

3.2 CAO Privilege- if below limit in terms of quantity and value of 10,000
Exemption from duty and they can ask for immediate release to BOC. No more
delay and hassle in releasing.

3.5 CAO SECTION 117, 118, 119 CMTA

118- SUBJ. TO SEIZURE
119- SUBJ. TO CLEARANCE

IF PROHIBITED GOODS, REGARDLESS THE VALUE IF BELOW 10,000. IT WILL

SUBJECT TO SEIZURE.
IF LETTER A DUMATING SA PIER, AUTOMATIC SEIZE- WRITTEN OR PRINTED
GOODS ADVOCATING AGAINST THE GOVERNMENT
GIDS- LETTER B FOR ABORTION
C. ART OR OBSCENE IMMORAL
D. GOLD, SILVER GOODS. JEWELRY- IF HINDI NAKALAGAY KARAT, HUHULIHIN
E. ADULTERATED- IMPORTED CORNED BEEF PERO MIXED BEEF AND KANGAROO
MEET
MISBRANDED- CORNED BEEF PRODUCED BY MAHAL NA BRAND NAKASULAT SA
LABEL PERO ANG LAMAN PRODUCED BY ANOTHER CHEAP BRAND
F. INFRINGING GOODS, PIRATED GOODS- DVD/COPY OF GOODS
G.
3.6 REGULATED IMPORTATION- NEED PERMIT. HINDI PWEDE SA IMMEDIATE
RELEASE. IF 10,000 BELOW BUT REGULATED, NEED PERMIT. IF INAAYOS PA
PERMIT, HINDI MARELEASE AGAD.
PERMIT SHOULD OBTAIN PRIOR ARRIVAL OF GOODS/IMPORTATION OR IF WALA
PERMIT, AFTER ARRIVAL PRIOR RELEASE OF GOODS SHOULD OBTAIN THE PERMIT

3.7 RESTRICTED IMPORTATION- NOT PROHIBITED BUT RESTRICTED

BEFORE ARRIVAL THERE SHOULD HAVE IMPORT PERMIT/LICENSE, IF WALA IT
SHOULD BE SEIZED BY BOC. IF WALA PERMIT, HUHULIHIN AGAD
A. FIRE ARMS
B. GAMBLING DEVICES- IF 10,000 BELOW, THERE SHOULD HAVE PERMIT
PRIOR ARRIVAL OF GOODS. ISSUED BY PAGCOR
C. LOTTERY- MUST SECURE PERMIT PRIOR ARRIVAL, PERMIT ISSUED BY PCSO
D. MARIJUANA, DRUGS, ETC- HABIT FORMING- ADDICTIVE, SYNTHETIC
DRUGS- ECSTACY, STEROIDS, MANUFACTURED SALT (SHABU).
IMPORT BY THE GOVERNMENT OF PH (DOH) (PURPOSE FOR
EXPERIMENTAL, MEDICAL PURPOSES). OR ANY PRIVATE PERSONS DULY
AUTHORIZED PERSONS (HOSPITAL OR PHARMACEUTICAL COMPANIES)
E. OPIUM PIPES- CAN IMPORT BY HOSPITALS.
F. RESTRICTED IMPORTATION- ALL SHOULD HAVE PERMIT PRIOR ARRIVAL

SECTION 4
4.1 SEC 423 CMTA FOB FCA 10,000 VALUE
4.2
4.3 SCANNING OR XRAY
4.4 IF DUDA SA 4.3, THE EXAMINER CAN PHYSICALLY EXAMINE THE GOODS
DE MINIMIS- WITHIN THE VALUE AND QUANTITY LIMIT
4.5 IF IMPORTATION NOT WITHIN QUANTITY, HINDI NAG EXCEED SA VALUE
AVAIL THE SEC 800
4.6 WITHIN THE VALUE AND LIMIT QUANTITY, NOT DUTIABLE BUT SUBJECT TO
EXCISE TAX
4.7 SUBJECT TO DE MINIMIS BUT NO PERMIT/HAVE VIOLATIONS UNDER CAO, IT
SHOULD FORFEITED

SEC 5
5.1 NO COMMERCIAL VALUE, THE CUSTOMS WILL ASK FOR INVOICE
5.2 CIGARETTES- 200 PCS
CIGARS- 50 PCS
WINES- 2 LITRES
DISTILLED SPIRITS- 1 LITRE
5.3 PERSONAL USED- IMMEDIATE RELEASE
5.4 PROHIBITED AND RESTRICTED IMPORTATION NOT SUBJECT TO IMMEDIATE
RELEASE
5.5 NOT SUBJECT TO IMMEDIATE RELEASE, COVERED BY DI MINIMIS RULES

CMO 28-2016