- Documentary requirement and clearance procedure in

the exportation of articles

General export procedure
 
Classification of exports
-      As to physical movement of goods
Ø  Actual or outright exportation- refers to the customs procedure applicable to goods
which, being in free circulation, leave the Philippine territory and are intended to remain
permanently outside it.
Ø  Constructive exportation-  refers to customs procedures applicable to goods which
are subject of sale from free zone to the customs territory or vice versa, bonded
manufacturing warehouse to free zone or vice versa
 
-      As to Documentation and customs procedures to be undertaken at the time of
exportation
Ø  Temporary exports- Which sent abroad for repair, processing, conditioning, public
exhibition etc. and intention to re import is express at the time of exportation.
Ø  Exports claiming drawbacks
Ø  Exports from CBW
Ø  Exports from free zone
Ø  Regulated or restricted exports
 
PD 930: simplifying export procedure and documentation
Authority to load- refers to the approval or permission granted by the BOC for each
deputies agencies for the loading of export goods on board the carriers specified in the
expert declaration.
Certificate if shipment- issued by the BOC (export division) Upon request of an exporter
certifying  to the nature of the shipment of export goods which can either be full
shipment effected, shut off or non shipment.
Certificate of origin- Refers to the declaration of the exporter certified by the BOC that
his export complies with the origin requirements he specified under bilateral, regional
our multilateral trading agreements to which the Philippines or ASEAN is a party
Export clearance- Refers to all pre exportation requirements other than those of the BOC
to authorize loading
Periodic export clearance- Refers to export clearance that is valid for a specific period but
not exceeding one year and issued by the concerned government agency of products
regularly exported by an exporter.
Original export clearance- Refers to the export clearance issued for export products
upon the request of the exporter.
Expert declaration- refers to the statement made in the manner prescribed by the BOC
and other appropriate agencies by which the person concerned indicated procedure to
be observed for taking out or causing to be taken out in exported goods and the
particulars that may be required by customs.
Prohibited export products- products which are not allowed for exportation except for
scientific or testing purposes which needs export clearance from government agencies
concerned.
Regulated export- Products exportation of which is not prohibited but which need export
clearance from concerned government agency.
Export declaration shall be accomplished in 4 copies
(1) BOC (original);
(2) exporters copy
(3) NSO
(4) DTI (not applicable under automated system)
Where to file Export declaration:
Metro Manila (POM, MICP, NAIA or OSEDC)
Provincial (Export Coordinating Division and Export Division at port of loading and
OSEDC at the port of loading)
Inspectors report of loading- After loading the Customs Inspector on board a vessel or
Customs Container Control Division (CCCD) representative for containerized cargo shall
submit to the Export Division which processed the export declaration the original copy
of inspector’s report uploading together with the copy of export declaration included in
the report.
-      If the shipment is subject to duty draw back a copy of the completely process
export declaration shall be submitted to the tax credit and duty drawbacks center of the
Department of Finance.
Special permit to load shall be granted on.
-      for authority to load local transship goods to foreign vessels
-      for shipments word export declaration is not a requirement for loading
-      for partial shipments covered by monthly general export declaration
 
Exporter Accreditation
Accrediting agencies
-      Accrediting agencies for investment promotion-oriented exporters are the BOI,
PEZA, CDC, SBMA, AFAB, CEZA and ZEZA, provided that garment exporters under
GITIDO, except those located inside the PEZA/Freeport’s shall be accredited by BOI.
-      Accrediting agency for export promotion-oriented exporters, as well as coffee
exporters operating under the export development act and the International Coffee
Organization Certifying Agency is the BETP.
-      The accredit ing authority for exporters not falling within any of the foregoing,
except Customs Bonded Warehouse (CBW) operators, shall be the PHILEXPORT.
Validity and renewal
-      The validity of the CPRS registration of an exporter accredited by the government
agencies shall be determined agency.
-      The validity of CPRS of exporters accredited by PHILEXPORT shall be valid for one
year. The exporters shall renew their accreditation with their respective government
agencies or with PHILEXPORT not later than 30 days-prior to the expiration of the
accreditation and/or CPRS.
-      Transfer of accreditation of exporters from one agency to another after end of
registration period should be accompanied by clearance from the original accrediting
agency.
Causes for suspension or termination
-      Expiration and failure of the accrediting agency that the exporter’s accreditation has
been suspended or terminated.
-      Upon notice from the accrediting agency that the exporter’s accreditation has been
suspended or terminated.
-      Upon orders from the commissioner of Customs for violation of the Customs law its
rules and regulation.
Bank Reference Number
-      Exporter submits a copy pf the CoR to its bank for a BRN for purposes of paying
the  Documentary Stamp Fee and other charges in the processing of ED. Importers who
are issued BRN’s cannot use the same BRN for their exports.
-      Upon issuance if the BRN to the exporter, the AAB shall transmit to e2m the
corresponding information through PASS5
-      Export oriented enterprise registered either with the BOI or PEZA are exempted
from payment of BOC/BIR DSF.
o   CDS                  100
o   BIR stamp         15
o   Exporters registered with freeport zone authority are required to pay 115 stamps
 
Export declaration
Automated Export Declaration processing under e2m
-      Accredited CPRS registered exporters or through an accredited customs broker
lodges export declaration though VASP.
-      Export Declaration lodge may be routed to the Green lane, Yellow lane or Red lane.
-      For ED routed to Green lane, exporter, his authorized representative or customs
broker prints the ED and proceeds to the Customs Container Control Division (CCCD)
which ensures that the container number in the ED lodge matches with the container
number to be loaded.
-      For ED routed to the Yellow lane, exporter his authorized representative or customs
broker prints the ED and proceeds to Export Division. The Trade Control Examiner at the
Export Div. conducts document check and re rout to green lane.
-      For ED routed to RED lane, the exporter, his authorized representative or customs
broker prints the ED and proceeds to the Export Division. The TCE at the export division
conducts the physical examination and re-rout the ED to green
Export Declaration- Single Administrative Document Cancellation
-      A procedure to be followed when there are changes/amendments in the shipping
details after lodgment of
-      ED-SAD
-       
Registration of Exporters Authorized Representative (EAR)
-      EAR is a CPRS-registered broker (meaning: registered in CPRS as a Broker) who is
not PRC-licensed broker, authorized by an exporter to sign and process for his export
declaration pursuant to RA 9853.
o   RA 9853 IRR: the EAR must be a fulltime employee of the exporter,
-      The EAR who lodges the ED-SAD will also be the declarant for the ED-SAD lodged.
Procedures in EAR registration
-       The EAR encodes his CPRS Broker’s Profile in the VASP
-      VASP system shall send the EAR’s encoded profile on the BOC’s e2m
-      EAR prints stored CPRS and submits with all required documents to the accrediting
agency
-      Accrediting agency endorses to AMO list of all EAR applicants together with:
o   Duly notarized SPA in favor of the EAR where the exporter is a natural person or a
single proprietorship
o   Corporate secretary’s certificate designating the EAR as its representative where the
exporter is a registered corporation or partnership
-      Based on the list endorsed by the accrediting agency AMO shall approve within 7
working days from the date of indorsement.
-      MISTG shall activate the EAR profile in the e2m
-      Appropriate sanctions and /or penalties such as but not limited to cancellation of
CPRS registration may be imposed on the EAR if found to be using the CPRS broker
registration for import related transactions.
One-time exporters
-      An individual company, corporation or partnership who has a single export
shipment covered by one BL and ED
-      The registration of an exporter as one-time exporter shall be limited only one
exportation within 365 days from date of approval either by the BOC or by the
accrediting agency concerned
-      A one-time exporter may apply for CPRS registration through any of the accrediting
agency he belongs to or with the PHILEXPORT
o   A one time exporter shall accomplish the form for CPRS registration for Once a year
exporter
o   The one time exporter shall submit the notarized application for once a year exporter
in the CPRS thru any VASP which shall be stored in the e2m CPRS for once a year
exporter. Endorsed to AMO by the accrediting agency.
 
ED-SAD cancellation
-      A procedure to be followed when there are changes/amendments in the shipping
details after lodgment of ED-SAD or when shipping details were encoded only after
lodgment of the ED-SAD
-      Exporter shall file a written request with the collector of the port of loading for
authority to cancel a previously filed ED-SAD lodge covering the same shipment
Attach dude request is the print out of the verified true copy of the original ED-SAD
sought to be cancelled issued by the MISTG and the accompanied e2m SAD
Cancellation form, accompanied by a BL or AWB.
Upon receipt of the application, Chief ED shall cancel the ED-SAD by printing cancelled
and the date of cancellation.
DepCom, MISTG shall be furnished certified true copy of the cancelled ED-SAD for
purpose of adjusting the electronic record.
-       In case of provincial loading where the ED-SAD was filed with the Export
Coordinating Division (ECD), the cancellation of the application shall be addressed to
the Chief, ECD.
-      A new ED-SAD shall be lodged by the exporter for the same export shipment even
without first cancelling the previous ED-SAD lodge for the same shipment.
Open Account ED-SAD
-      “Open account” is an ED-SAD where no report of loading has been furnished
against the shipment or ED-SAD does not have the status of “Export Release”.
-      If upon generation of the report to the e2m a particular ED-SAD is an open
account, the exporter or EAR shall be given 15 days from date the ED-SAD lodge to
cancel the same.
Failure to do so shall be ground for temporary suspension of CPRS registration
Cancellation of the previous ED-SAD is not automatic by mere lodging of a new ED-SAD
-      Upon cancellation of the overdue open account ED-SAD, the exporter shall request
the commissioner for the lifting of the suspension supported by the approved ED-SAD
cancellation form. Upon verification of the cancellation MISTG shall immediately
reactivate the CPRS registration.
 
Payment of Documentary Stamp Fee
-      Payment of the Documentary Stamp Fee of 115 pesos shall be done thru the auto-
debit scheme  of PASS5 or thru the tillering module via the inhouse bank or the
designated BOC cashier, for payments made beyond office hours.
Manual Processing of ED
-      Manual processing of ED shall be allowed in the following instances.
o   Computer system breakdown
o   Power failure which renders the computer system non-operational
o   The AAB is off-line
o   Upon authorization by the BOC deputy Commissioner for MISTG
 
Documentary requirement for processing
Requirements for ED Processing
-      Regular export
o   Export declaration
o   Proforma invoice
o   Packing list
-      Export under warehousing
o   Export Declaration
o   Proforma invoice
o   Packing List
o   Certificate of Identification
o   Certificate of Inspection and Loading
o   Boatnote
-      Export under drawback
o   Export declaration
o   Proforma invoice
o   Packing list
o   Shipment information slip issued by CIIS
-      Export under bond for repair
o   Export declaration
o   Proforma Invoice
o   Packing list
o   Certificate of Identification
-      Export of regulated article
o   Export declaration Proforma invoice
o   Packing list
o   Commodity clearance/ export clearance
-      Transshipment
o   Special permit to load
o   Proforma invoice/packing list
o   Copy of cargo manifest
o   Copy of domestic BL
Issuance of certificate of shipment
-      Documentary requirements
o   Copy of processed ED
o   Copy of  commercial invoice
o   Inspectors certificate of loading (CCCD) for containerized shipment
§  PID for conventional cargoes
-      Office where for request be made for issuance of certificate of shipment
o   Export division
 
Withdrawal of Shut-out containerized cargo
-      Requirements
o   A copy of the pre advance notice issued by the shipping line 2 depart of showing the
date of booking and container numbers for the relevant containers.
o   a certification from the port operator showing the date the container arrived and
certifying to the fact that the container arrived from within the Philippine customs
territory and not from abroad as a transshipment from another port.
Control system to ensure only containers with authority to load are loaded to exporting
vessels 
-      The export division shall provide the customs container control division with a
running list of all containers for which it has issued an authority to load. This list must be
kept current at all times it shall be the responsibility of the loading inspector to ensure
that no loaded containers for which an authority to load has not been issued or allowed
to be loaded into any vessel. It shall be the responsibility of the export division to ensure
that authority to load is issued for the containers forming part of an export declaration
only after compliance with all the requirements for the issuance of such authority to
load, including the requirement to subject any containers or entries which are tagged
red by the risk management office, and any containers or entries which are the subject
of an alert order, or either X-ray or physical inspection, and even then, only if there are
no derogatory findings after such inspection.
Export entries are not required to be filed prior to the entry of containers
-      the Bureau of customs shall not require that export entries must be filed prior to
the entry of containers into any port. However, no cargo whether in containers or not
can be loaded into a vessel without an authority to load.
Pre exportation evaluation of products to be exported for CO purposes
-      Documentary requirements
o   written request for evaluation to be submitted at least five days prior to exportation
o   complete list of all materials used in the production both local and imported
o   breakdown of cost element
o   import and export declarations
o   production flow chart
o   company profile
o   other documents to support originating status of the product
o   photo of production process 
Issuance of certificate of origin
-      copy of approved export declaration
-      copy of bill of lading  anyway bill of lading
-      commercial invoice
-      copy of export permit for regulated products
Obligations of a certified exporter
-      allow BOC access to records and premises to monitor the use of the authorization
and of the verification of the correctness of the declarations made. the records and
accounts must allow for identification and verification off the originating status of the
goods for which an invoice declaration must made during at least three days from the
date of the declaration.
-      undertake to make invoice declaration only for goods that such exporter produces
and for which he has all appropriate documents proving the originating status of the
goods concerned at the time of the declaration.
-      undertake to ensure that the persons responsible for making invoice declaration
know and understand the rules of origin
-      assumes full responsibility for all invoice declarations made out on behalf of the
company including any misuse
-      these certified exporter shall submit a quarterly report of all invoice declarations
made during the same. Using the prescribed form and shall submit the said report to
the port operations services within seven days after the end of each quarter.