CBW Handouts by Jimmy T. Maban II LCB

Do nothing out of selfish ambition or vain conceit.
Rather, in humility value others above yourselves, not looking to

your own interests but each of you to the interests of the others (Philippians 2:3-4).
CABLE 2023 FREE HANDOUTS: CBW
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© 2023, Jimmy Maban II. All rights reserved.
Topic: CUSTOMS BONDED WAREHOUSE

Legal Basis: CAO 1-2022, CMO 3-2022
Prepared by: JIMMY T. MABAN II, LCB
TRANSFERS OF GOODS TO CBWS (CUSTOMS BONDED WAREHOUSES)

● Goods destined for CBWs undergo a mandatory non-intrusive inspection at the
port of discharge.
● This applies whether the goods are covered by:
○ Goods Declaration for Warehousing (WSAD) or
○ Goods Declaration for Transit (TSAD).
● If the goods aren't placed under Alert Order or chosen for an examination
(physical or non-intrusive), the District Collector will approve the immediate
transfer to the CBW.
● In the CBW, a 100% physical examination of these bonded goods will be
conducted.
STORAGE PERIOD OF BONDED GOODS

● Standard Goods: Can be stored in a CBW up to one (1) year from their arrival at
the warehouse. This is applicable for goods under both WSAD and TSAD.
● Customs Common Bonded Warehouses (CCBWs): The storage period begins
from the time the goods arrive at the main (mother) warehouse.
BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

BUY Handbook for Customs Brokers Volume 2 (CL): https://shp.ee/a8cerm4
Do nothing out of selfish ambition or vain conceit. Rather, in humility value others above yourselves, not looking to
● Perishable Goods: These can be stored up to three (3) months from their arrival
date. If there's a valid reason, the storage period can be extended by another
three (3) months, but only with a written request.
ALLOWABLE IMPORTATIONS IN CBWS
● Importations must adhere to the limits set by the CBW's authority/license.
Specifically:
1. Type of Raw Materials: Importations should align with the designated H.S.
Tariff lines.
2. Volume/Quantity Limits: There's a set limit for the volume or quantity
(measured in units like square meters, kilograms, or liters) of raw
materials a CBW can import.
3. Industry-Specific Customs Bonded Warehouses (ICBWs):
● They should only serve the Client End-Users designated in their
license.
● Only the specific raw materials, based on their H.S. Tariff lines, can
be transferred/sold to these clients.
● There's a set limit on the quantity/volume (in specific units) that can
be transferred/sold per client.
● Important Note: Unauthorized goods or those exceeding the permitted volume
and quantity under the CBW's license will incur duties and taxes.
NON-IMPORTATION OF FINISHED GOODS

● As a general rule, importing finished goods for warehousing is not allowed.
● The only exception is when these finished goods will be used as a component in
the production of other finished goods meant for export, and this use has been
approved by the Customs Bonded Warehouse Committee (CBWC).
RESTRICTED AND REGULATED GOODS

● Importing restricted or regulated goods without the necessary clearance or import
authority from a competent body is prohibited.
● Such unauthorized imports will be subject to seizure and forfeiture proceedings.
WITHDRAWALS FOR LOCAL SALES/DOMESTIC CONSUMPTION

● Withdrawals for domestic use are generally not permitted.
● However, exceptions can be made with the approval of the District Collector,
based on recommendations from the Operating Division.
● Even with approval, these withdrawals for local or domestic sales must not
exceed 30% of the total volume of bonded raw materials transferred to the CBW
in a year.
● This 30% limit does not apply to Private Customs Bonded Warehouses
(PCBWs).
WITHDRAWAL FOR SUB-CONTRACTING

If an MCBW Operator or an accredited member faces operational issues or time
constraints regarding their export commitments, they can:
● Withdraw bonded goods without duty/tax payments and
● Sub-contract the processing of these goods.
This is conditional, based on:
● Approval from the District Collector.

● Adherence to these guidelines:

1. Only those accredited can perform subcontracting jobs.
2. The tasks the sub-contractor will perform should be specified where
possible.
3. Transferring materials for production is subject to government rules.
Typically, only pre-cut or cut-to-pattern materials can be transferred,
unless there's specific approval.
4. Once the sub-contractor finishes the processing, they must return both the
finished products and any resulting waste to the CBW or CCBW
accredited member. The returned items will then be examined to account
for any duty/tax-free raw materials used during processing.
PROHIBITION ON IMPORTATIONS BY ICBW

● Industry-Specific Customs Bonded Warehouses (ICBWs) cannot import fibers,
yarns, fabrics, and accessories used in garment manufacturing.
PROVISIONS SPECIFIC TO CUSTOMS COMMON BONDED WAREHOUSES

(CCBWS) AND THEIR ACCREDITED MEMBERS
● A manufacturer-exporter is accredited to only one CCBW, termed the mother
warehouse.
● Both mother warehouse and accredited members must maintain and present for
inspection their accounts books, documents, and imported material records.
● Ensure protection of imported materials against pilferage, fire, floods, etc.
● The business premises of the mother warehouse and members must be open to
authorized Customs Officials, given they have a Mission Order from the District
Collector or Commissioner of Customs.
● All goods moving to CCBWs should go through the CCBW Operator for inventory
recording, unless direct transfers are permitted by the District Collector.
● The CCBW Operator is accountable for liquidating all raw materials imported by
accredited members.
● Any CCBW member without import/export activities for a year will have their
accreditation pre-terminated. However, they can reapply.
● Moving membership between CCBWs shouldn't bypass the requirement to
manufacture and re-export products made from imported materials within specific
timelines.
● Bonded goods transfers between members of the same CCBW shouldn't be a
method to prolong the initial storage period.
● Only semi/finished goods processed by one member can be transferred/sold
without duties and taxes to another member of the same CCBW, given certain
conditions.
● A new CCBW must file a WSAD for monitoring, replacing previous import entries.
● The initial buyer in a bonded goods transfer cannot resell to another member
within the same CCBW.
● Transferring/selling bonded goods needs approval from the relevant District
Collector.
● Both the CCBW and the accredited member are responsible for liquidating
WSADs of bonded goods.
● In any transfer/sale between members of the same CCBW, both the CCBW and
the buyer-member of bonded goods hold joint liability.

APPLICATION FOR AUTHORITY TO OPERATE A CBW

● General Procedure:
1. File the application with the Collection District overseeing the area where
the proposed CBW is.
2. Clearly describe the premises, location, capacity, and purpose of the
warehouse in the application.
● CCBW:
1. The Authority to Operate is given only to the mother warehouse.
2. The application must be filed by the mother warehouse with the Collection
District overseeing its location.
3. Note: Accredited members of CCBWs do not receive their individual
Authority to Operate.
● Multinational Companies:
1. If a multinational company has established regional headquarters as per
Book III of E.O. No. 226 and wishes to operate an ICBW (Industry-Specific
Customs Bonded Warehouse) as a Multinational Regional Bonded
Warehouse, the application should be filed with the Board of Investments
(BOI).
2. The BOI will then forward the application for the regional warehouse to the
Bureau.
DOCUMENTARY REQUIREMENTS FOR CBW ESTABLISHMENT AND OPERATION

● General: Completed 'Application to Operate a CBW'.
● Documentary Requirements:
1. BOC Accreditation: Acquire a BOC Certificate of Accreditation as an
importer.
2. Property Proof: Present either a lease contract or a certificate of title for
the land designated for the CBW.
3. Warehouse Map: Submit a location or vicinity map that delineates the
warehouse's position, encompassing area, and access paths.
4. Warehouse Design Details:
● Display the building's floor plan and overall structure.
● Highlight areas set aside for the storage of raw materials, finished
goods, and wastages.
● Designate the production zone.
● Specify spaces intended for CBW and customs personnel offices.
● Indicate the warehouse's security features.
5. Equipment Inventory: Enumerate all machinery and equipment available.
6. Viability Study: Conduct a Project Feasibility Study (using Annex "B"
format) that portrays the operation's projected viability over a 5-year span,
focusing on the business's technical aspects.
7. Monthly Material List: Detail the materials planned for monthly importation.
8. Formula of Manufacture (FOM): When relevant, offer both hard and soft
copies of the FOM. This document, authorized by the Industrial
Technology Development Institute (ITDI), must provide an exhaustive
breakdown of how imported raw materials factor into finished product
creation. It should also enumerate wastage percentages, by-products, and
pinpoint their generation stage in production. Soft copies should be
non-editable and not in PDF format.

9. For Garment Industries: Obtain an official endorsement from the

respective government agency overseeing garments.
● Important Note: If certain documents were previously shared during the process
of importer accreditation, the applicant might not have to resubmit them. These
documents can be requisitioned from the Accounts Management Office (AMO) of
the Bureau as the CBWC evaluates the application.
EVALUATION OF CBW APPLICATION PROCESS

1. District Collector:
● Responsibility: Initial Receipt of Application
● Action:
1. On receiving the application, immediately forwards it to the
Warehousing Documentation and Records Division (WDRD) or its
equivalent unit, or the Operating Division, as required.
2. Aims to check the thoroughness of the supporting documents.
2. Warehousing Documentation and Records Division (WDRD) / Equivalent
Unit or Operating Division:
● Responsibility: Referral to Inspection Unit & Assessment of Application
Documents
● Action:
1. Swiftly refers the application to the Warehousing Inspection Division
(WID) or its equivalent unit for inspection of the proposed CBW.
2. Goal is to obtain an inspection report on the readiness and
appropriateness of the proposed CBW.
3. Warehousing Inspection Division (WID) / Equivalent Unit:
● Responsibility: Inspection & Report Generation
● Action:
1. Conducts a comprehensive inspection of the proposed CBW
premises.
2. Submits the Inspection Report, using the prescribed format, back to
the WDRD/equivalent unit or Operating Division within seven (7)
working days of receiving the application.
3. Inspection Checklist:
○ Accessibility of the warehouse location.
○ Possession of Occupancy Permit from the LGU.
○ Warehouse design suitable for secure storage and
withdrawal.
○ Adequate storage capacity matching expected bonded
goods volume.
○ Segregated and secured storage compartments.
○ Fully-equipped offices for customs personnel and CBW
Operator.
○ Installation of CCTV cameras at key points.
○ Examination facility (mandatory for CCBW and ICBW).
● Note on Deficiencies:
1. If the inspection identifies any shortcomings, the applicant receives
a Notice of Deficiency. They are granted a period of fifteen (15)
days to address these deficiencies.

2. Extensions to this period are possible, but they necessitate an

official request and subsequent approval from the District Collector.
4. WDRD/equivalent office or Operating Division:
● Responsibility: Referral and Clearance Procurement
● Action:
1. Concurrent with sending the application to the WID/equivalent unit,
the WDRD (or equivalent) or Operating Division is tasked to obtain
clearances or a Certificate of No Accountability from:
○ Operating Division
○ Collection Service-Revenue Collection and Monitoring Group
○ Collection Division
○ Bonds Division
○ Liquidation and Billing Division (LBD)
○ Enforcement and Security Service (ESS)
○ Customs Intelligence and Investigation Service (CIIS)
2. This must be completed within seven (7) working days of receiving
the Memorandum.
● Responsibility: Submission of Evaluation & Recommendation
● Action:
1. Once all required clearances are received, the office submits its
evaluation and recommendation to the District Collector within three
(3) working days.
2. This submission includes the Inspection Report, application form,
and other relevant documents.
● Responsibility: Review and Recommendation Forwarding
● Action:
1. If the application checks out, the District Collector recommends
approval within seven (7) working days of receiving all necessary
documents and the inspection report.
2. The application is then sent to the CBWC for further deliberation.
6. CBWC:
● Responsibility: Application Deliberation & Commissioner Referral
● Action:
1. The CBWC holds a discussion on the application within twenty (20)
working days from receipt.
2. After deliberation, the CBWC forwards its evaluation report and
approval recommendation to the Commissioner.
7. Commissioner:
● Responsibility: Decision on CBWC Recommendation
● Action:
1. The Commissioner reviews and acts on the CBWC's
recommendation within seven (7) working days from receipt.
8. Deputy Commissioner, AOCG (Head of CBWC):
● Responsibility: Relaying Commissioner's Approval or Denial
● Action:
1. Upon receiving the Commissioner's approval for the CBW
application, the Deputy Commissioner, AOCG, sends the approval

to the concerned District Collector for implementation within three

(3) days.
2. If the Commissioner denies the CBW application, the Deputy
Commissioner, AOCG, notifies the concerned District Collector of
the decision within three (3) days.
● Responsibility: Notifying Applicant of Decision
● Action:
1. The District Collector has the duty to inform the applicant about the
denial of the CBW application within three (3) days from receiving
the notice.
APPLICATION FOR MEMBERSHIP & TRANSFER IN A CCBW

1. Application for Membership to a CCBW:
● Operating Division Concerned:
1. Responsibility: Initial Evaluation
2. Action:
● Upon getting the application, this division ensures the
applicant isn't accredited or linked with any other CCBW.
● The assessment of the application should follow the
procedures specified in APPLICATION FOR AUTHORITY
TO OPERATE A CBW up to EVALUATION OF CBW
APPLICATION PROCESS (as discussed above).
2. Application for Transfer of Membership from One CCBW to Another:

1. Beyond the requirements mentioned in “DOCUMENTARY
REQUIREMENTS FOR CBW ESTABLISHMENT AND
OPERATION” (as discussed above), these additional documents
are needed:
● Intent letter from the member expressing the wish to move
their membership to another CCBW.
● A sworn statement by the member assuring they have zero
outstanding commitments with their prior CCBW.
● Either written approval from the previous CCBW regarding
the transfer or an explanation for any objections within five
(5) working days from the letter of intent's receipt. If the
original CCBW fails to provide comments or raise objections,
it's seen as an implicit consent to the membership transfer of
the accredited member.
● An acceptance letter from the new CCBW, indicating their
commitment to taking on all liabilities of the member.
Additionally, a Certification asserting that their warehouse
can sufficiently manage the volume of imports from the
member applicant.
● Procedure for Evaluation of Transfer of Membership
1. Chief, Operating Division Concerned
● Responsibility: Evaluation and Recommendation
● Action:

○ The transfer request is initially filed with the Chief of

the Operating Division concerned.
○ This division is responsible for evaluating the
application and making a formal recommendation.
2. Chief, Operating Division Concerned -> Deputy Collector for
Operations -> District Collector
● Responsibility: Submission of Recommendation and
Documentary Requirements
● Action:
○ The Chief of the Operating Division concerned
submits the recommendation and all necessary
documents to the District Collector, via the Deputy
Collector for Operations.
3. From here, follow the procedure from no. 5 on EVALUATION OF
CBW APPLICATION PROCESS (as discussed above) to no. 9.
3. Application for Accreditation as Subcontractor

● Applicant
1. Responsibility: Submission of Application
2. Action:
● File an application to the District Collector
● Accompany the application with the standard documents
enumerated in “DOCUMENTARY REQUIREMENTS FOR
CBW ESTABLISHMENT AND OPERATION” (as
discussed above).
● Submit the following additional documents:
○ Service Agreement and/or Memorandum of
Understanding with the principal
○ List of raw materials/semi-finished goods to be
subcontracted
○ For garments manufacturing, an endorsement from
the concerned government agency.
● From here, follow the procedure from no. 5 on EVALUATION OF CBW
APPLICATION PROCESS (as discussed above) to no. 9.
4. Application for Accreditation as Client End-User of ICBW

● Entities Eligible for Accreditation:
1. CBW
2. Free Zone-registered enterprise
3. Vessels or aircrafts engaged in international trade
● Filing of Application for Accreditation as Client End-User
1. ICBW Operator
● Responsibility: Submission of Application for Accreditation
● Action:
○ Apply for the accreditation of a company as its Client
End-User.
○ File an application to the District Collector
○ Accompany the application with the standard
documents enumerated in “DOCUMENTARY

REQUIREMENTS FOR CBW ESTABLISHMENT

AND OPERATION” (as discussed above).
○ Submit the following additional documents:
1. Supply Contract or Service Agreement
2. Raw materials requirement per Client
End-User listed according to their H.S. tariff
lines and the respective quantities/volumes
(e.g., square meters, kilograms, liters).
3. Finished product produced by Client End-User
from raw materials imported by the ICBW.
4. For vessels and airlines in international trade, a
Certificate from either Maritime Industry
Authority (MARINA) or Civil Aviation Authority
of the Philippines (CAAP) as applicable, as
proof of their engagement in international
trade.
2. From here, follow the procedure from no. 5 on Evaluation of CBW
Application Process (as discussed above) to no. 9.
5. Application for Accreditation as Client-Exporter of a Manufacturing

Customs Bonded Warehouse (MCBW) or of an Accredited Member of a
CCBW
● Who Can Apply for Accreditation as Client-Exporter?
1. Operators of a MCBW
2. Accredited Members of a CCBW
● MCBW Operator or Accredited Member of CCBW
1. Responsibility: Filing of Application for Accreditation
2. Action:
● File an application to the District Collector
● Accompany the application with the standard documents
enumerated in “DOCUMENTARY REQUIREMENTS FOR
CBW ESTABLISHMENT AND OPERATION” (as
discussed above).
● Submit the following additional documents:
○ Accreditation as exporter with the Bureau.
○ Accreditation as exporter with the BOI, DTI, or other
investment promotion agencies.
○ Supply contract or agreement with the MCBW
Operator or accredited member of the CCBW.
○ Written undertaking to submit copies of export
documents for liquidation by the CBW Operator or
accredited member.
● Note: For applications involving an accredited member of a
CCBW, the application should be filed jointly with the CCBW
Operator and the accredited member.
● From here, follow the procedure from no. 5 on EVALUATION OF CBW
APPLICATION PROCESS (as discussed above) to no. 9.

6. Application for Renewal of Authority to Operate a CBW

● Filing Period for Renewal
1. CBW Operators
● Procedure:
○ File application for Renewal of Authority to Operate a
CBW with the Collection District overseeing the CBW.
○ File not earlier than 120 days and not later than 91
days before the expiration of the Authority.
2. CCBWs, ICBWs, and MCBWs (with more than 10 members or
Client End-Users/Exporters)
● Procedure:
○ File the application for renewal jointly.
○ File within 150 days but not later than 91 days before
the expiration of the Authority.
3. Requirements for Renewal
● Current Importer's Accreditation with AMO.
● Income Tax Return (ITR) and Latest Audited Financial
Statement (if applicable).
● Certificate of Clearance/No Outstanding Accountability from
concerned Bureau offices.
● Import/export performance for the past three (3) years of
CBW operations.
● Copy of the certificate of title to the property or, if necessary,
copy of the renewal of lease contract.
● Warehouse location or vicinity map showing area and
access routes.
● Updated list of machinery and equipment (if applicable).
● Updated Statement of Monthly Raw Materials Importation
Requirements (SMRMIR) validated by the Warehousing
Assessment Division (WAD) or equivalent unit.
● Updated ITDI FOM (if applicable).
● Affidavit of No Change of Circumstances (for unchanged
conditions in nos. 5-9) supported by relevant documents.
● Special Note for Joint Applications: In the case of MCBW with
sub-contractors and/or Client-Exporters, CCBW, and ICBW, the joint
application for renewal must be backed with the above requirements,
complied with by all MCBW, CCBW, ICBW, and each sub-contractor,
member, and Client End-User.
Evaluation Process for Renewal of License to Operate a CBW

1. Standard Evaluation Protocol
● The evaluation shall follow the procedures outlined in Application for
Authority to Operate a CBW up to Evaluation of CBW Application
Process (as discussed above).
2. Any Division or Service within the Bureau
● Must issue clearance or certification within the prescribed period.
● Note: Failure to issue means the applicant is considered to have no
outstanding accountability.

3. Division or Service Chief

● Will be held solely responsible and answerable if no clearance or
certification is issued but the applicant has outstanding accountability.
4. District Collector
● Must issue certification or clearance that the applicant has no outstanding
obligations or liabilities before endorsing the application.
5. CBWC through its Secretariat, headed by the Warehouse Coordinating Division
(WCD)
● Evaluate the application within 20 days from receipt.
6. Officer-on-Case assigned by CBWC Secretariat
● Review and evaluate the application and documents.
● Secure a Clearance from the WCD confirming no outstanding
accountability or liability from the applicant.
● Submit a report along with its recommendation for CBWC members'
approval.
7. Commissioner
● Act on the CBWC's recommendation within 7 working days from receipt.
● If the Commissioner fails to act within the prescribed period, the Authority
to Operate is automatically extended until the regular Authority to Operate
is issued. This will retroact to the day after the expiration of the previous
authority.
APPEAL MECHANISM FOR CBW OPERATION APPLICATION

A. Rejection by the District Collector
1. Reasons: Application fraud, material misrepresentation, or failure to meet
regulatory requirements.
● Sending a clear notice to the applicant explaining the grounds for
rejection.
3. Applicant
● Filing a Motion for Reconsideration within 15 days upon receiving
the rejection notice. This is subject to the provision of lacking
documents or when grounds for rejection no longer apply.
○ For structural non-compliance: Request for extension period
to file the Motion can be made.
○ Attach a Notice of Compliance from WID/equivalent unit if
structural requirements are met.
● Resolving the Motion within 7 days of receipt and forwarding
recommendations and records to CBWC.
5. CBWC
● Conducting a review, evaluation, and deliberation
B. Denial by the Commissioner
1. Applicant
● Filing a Motion with the Commissioner via the Legal Service within
15 days from receipt of the Notice of Denial. This should also be
furnished to the CBWC and District Collector.

2. Legal Service
● Recommending action on the application within 20 days from the
receipt of the Motion, based on the clearly stated grounds in the
Motion.
3. Commissioner
● Affirming or reversing the previous denial within 7 days of receiving
the Legal Service's recommendation.
C. Alternative to Motion for Reconsideration
1. The applicant can choose to file a new application instead of filing a
Motion for Reconsideration.
CERTIFICATE OF AUTHORITY TO OPERATE

1. Commissioner
● Upon approval of the CBW application of authority to Operate, the
Commissioner shall issue a Certificate of Authority to Operate a CBW.
● This certificate must be conspicuously displayed at all times at the CBW
and its extension offices.
2. Members of CCBW:
● They will be issued their Certificate of Accreditation, which will have their
respective accreditation number.
● This accreditation must also be conspicuously displayed at all times at the
CBW and its extension offices.
3. Validity of the Authority to Operate:
● The Authority to Operate a CBW shall be valid for three (3) years, counted
from the date of its approval, as stated in the Certificate of Authority to
Operate.
● Variations Based on Lease Contract:
1. If the lease or contract submitted during application is less than
three (3) years:
● The validity of the Authority to Operate will be the same as
the lease contract.
● However, if a new lease contract with a longer period is
submitted later, the Authority to Operate can be amended to
its maximum period of three (3) years from its date of original
issuance.
● Filing for Amendment of Validity:
1. Request for amendment must be made directly with the CBWC.
2. A copy should be furnished to the District Collector concerned.
4. CBWC
● The CBWC shall review the request and forward its recommendation to
the Commissioner within seven (7) days from receipt.
5. Coterminous Validity:
● The validity of extension warehouses, additional facilities, subcontractors,
and membership to CCBWs shall be the same as the validity to operate of
the main CBW.

AMENDMENT OF CERTIFICATE OF AUTHORITY FOR CBW

1. CBW Operator
● Notify the District Collector having jurisdiction over the CBW of any
changes requiring amendment to the Certificate of Authority. This includes:
1. Change of company name
2. Change of street or building number (without changing physical
location)
3. Other non-substantial changes to the conditions specified in the
existing Authority to Operate CBW.
● Required Documentation:
1. An "Affidavit of Change in Circumstance" and any supporting
documents should be submitted within ten (10) days from the
change in business information.
● Within three (3) days from receiving the request, direct the WID or its
equivalent unit to confirm or validate the reported changes.
3. WID/equivalent unit
● Validate the changes and submit a report within seven (7) days to the
District Collector.
● Within three (3) days from receiving the WID report, forward it to the
CBWC for evaluation and recommendation.
5. CBWC
● Within seven (7) days from receiving the District Collector's endorsement,
submit a recommendation to the Commissioner for approval.
6. Commissioner
● Within seven (7) days, act on the CBWC's recommendation and issue the
amended Authority to Operate accordingly.
7. CBW Operator
● Upon receipt of the amended Authority to Operate, surrender the
previously issued Authority to Operate to the concerned District Collector
for record-keeping.
ASSIGNMENT OF WAREHOUSE NUMBER

1. WCD (Warehouse Control Division) under the Office of the Deputy
Commissioner, AOCG
● Assign a warehouse number for all CBWs granted an Authority to Operate
● Use a distinct alpha-numeric sequence consisting of letter/s and four
numbers to distinguish each CBW.
● Ensure that accredited members of CCBWs are also given unique
accreditation numbers.
2. Formats for Numbering
● CBWs with Authority to Operate (Format: Type-number-Port):
1. Common: "C"
2. Garment: "G"
3. ICBW: "I"
4. Miscellaneous: "M"
5. Private CBW: "Pv"
6. Example: G-1234-PortName

● Extension Warehouses (Format: CBW No.-Letter prefix):

1. Example: M-1234-A
● Accredited Members (Format: CCBW No.-Number prefix):
1. Example: C-1234-01
3. Important Note: Any CBWs that have already been assigned warehouse
numbers by the Collection District overseeing them will retain their original
numbers. This means there's no need for a reassignment or change of these
numbers.
POST-APPROVAL REQUIREMENTS FOR CBW

1. Applicant
● Make a full payment of the annual Warehousing Supervision Fees to the
District Collector. If the Authority to Operate is granted after June of the
current calendar year, only half of the annual fee is due.
● Submit a notarized Power of Attorney or Secretary's Certificate, as
relevant. This document should designate the person with authority to sign
or act on behalf of the bonded warehouse, and any brokers authorized to
transact with the Bureau.
● Assign an Accountable Officer. This officer's rank should not be below that
of a Manager or its equivalent.
● File a Performance Bond of Php1,000,000.00 with the District Collector.
This bond ensures compliance with all relevant laws and regulations on
CBWs.
● Post a General Transportation and Surety Bond (GTSB). This bond,
amounting to Php1,000,000.00 or equivalent to the duties and taxes of the
CBW's three-month importation (whichever sum is greater), guarantees
the accurate and prompt delivery of goods covered by transit entries to the
destination CBWs. This also includes enrollment in the ABMS.
● Post a General Warehousing Bond (GWB). This bond, equivalent to the
estimated duties and taxes on the year's importation, guarantees the
payment of said duties and taxes if the imported raw materials aren't
manufactured and exported within the set timeframe.
● Enroll in the Automated Bonds Management System (ABMS) for the
GTSB and GWB.
● Subscribe to the Automated Inventory Management System (AIMS). This
subscription should align with the requirements under CMO No. 20-2021,
which includes uploading the necessary documents and data.
● Enroll in the Bureau's Electronic Tracking of Containerized Cargo
(E-TRACC) System.
● The District Collector will assign customs personnel to oversee the
operations of the warehouse. This team will include:
1. An Account Officer
2. A Warehouseman
3. A Storekeeper
4. A Customs Guard
● For CCBW:
1. One Warehouseman will be placed at the mother warehouse.
2. One storekeeper will be designated to the mother warehouse.

3. Each member of CCBW will have one storekeeper assigned.

4. Depending on the volume of imports and exports of the CCBW and
its members, 5 or more Customs Guards will be positioned at the
Mother Warehouse.
3. CBW Operator
● The CBW Operator is required to furnish customs personnel with
appropriate working areas. These should be complete with the necessary
office equipment and supplies to allow them to carry out their fundamental
roles.
● The CBW Operator is tasked to ensure that customs employees working
in CBWs adhere strictly to the standard work hours prescribed by the Civil
Service Commission. Furthermore, their attendance should be logged in
line with Civil Service regulations. In the event of any absences, the CBW
Operator must swiftly notify the Collector of Customs.
● The CBW Operator must provide an Affidavit of Commitment which allows
customs personnel in the CBW to work overtime when required, with the
approval of the Collector of Customs. Work executed outside of normal
office hours and days is classified as overtime. Payment rates for overtime
are determined by relevant orders on such work. The CBW Operator is
accountable for the overtime costs, which they must pay to the Collector of
Customs for due compensation to the customs staff.
● All entrances and doors of a CBW must be equipped with a locking
system that adheres to the Bureau's stipulated standards. Specifically,
designated storage areas for raw materials, finished products, wastages,
rejects, and by-products must have dual locks and keys. One set is to be
held by the designated Warehouseman, and the other by the CBW
Operator. Only personnel with express authorization from both the Bureau
and the CBW Operator can access these sections.
● If a provisional ITDI FOM was used as a foundational document for the
approval of the SMRMIRs of CBWs, this must be transitioned into a
validated FOM within six months from the CBW's operational
commencement.
REQUIREMENTS & RESPONSIBILITIES DURING CBW OPERATION

1. Bureau and CBW Operator
● Maintain Principal Books of Accounts detailing importation, exportation,
and liquidation, including wastages.
● The General Services Division of the Bureau will design a standard
template for these accounts.
● CBW Operators will receive the officially issued template upon payment of
a fee.
● Importation data should include:
1. Warehousing Entry Number
2. Date of Arrival
3. Date received at the CBW
4. Specific Description of Goods and Tariff Heading
5. Quantity/Volume/Weight
6. Duties, Taxes/amount of Bonds
7. Date of Expiry

● Exportation data should include:

1. Export Declaration Number
2. Date Exported
3. Description of Finished Goods and Product Code
4. Certificate of Identification (CI) Number
5. Certificate of Inspection and Loading (CIL)
6. Transfer Note (Boatnote)/Transfer Note No. if applicable
7. Bill of Lading (BL) No.
2. CBWs with Authority to Operate
● Annually submit to the Collection District through the WDRD/equivalent
unit:
1. BOC Certificates of Accreditation (as Importer and Exporter)
2. ITRs and Audited Financial Statements from the preceding year
(filed with the BIR)
3. CTC of Mayor's Permit
4. Import and Export Performance
5. Year-end Stock Inventory Report (Annex "F")
6. Note: Non-submission may result in suspension of the CBW's
operations.
3. Duties and Responsibilities of CBW Operators
● Abide by all Customs regulations related to CBW operation.
● Before any withdrawal of Bonded Goods for Local Sales/Domestic
Consumption, show proof of payment of duties, taxes, and other charges
to the assigned Warehouseman.
● Ensure the warehouse is safe from pilferage, unauthorized access, and
potential damages like fires and floods.
● In cases of loss, damage, theft, or pilferage while goods are stored, the
CBW Operator should compensate the Bureau for duties and other
charges on the affected cargoes.
PROCEDURE FOR STRUCTURAL CHANGES OR ADDITIONAL FACILITIES WITHIN

THE CBW
1. CBW Operator
● CBW Operator can introduce structural changes or additional facilities in
the CBWs.
● Ensure the ingress, egress, or the CBW's physical security is neither
altered nor compromised.
● File with the Collection District before making any changes or adding
facilities.
● For members of CCBWs, applications should be filed by the mother
warehouse.
● Required Supporting Documents:
1. Building permit (if applicable).
2. Description of proposed changes or additional facilities.
3. CBW layout post-changes, estimated capacity, and updated
physical security features.
4. Any other documents required by the District Collector for
supervision and control.

● Upon receiving the application, refer it to the WID/equivalent unit.
● The WID/equivalent unit will conduct a physical inspection of the
premises.
● The unit then submits their recommendation to the District Collector.
● Decide on the WID/equivalent unit's recommendation within three (3)
working days after receiving it.
● Structural changes and additional facilities must receive the District
Collector's approval.
● Notify the Commissioner through the Deputy Commissioner, AOCG about
the CBW's structural changes or additional facilities. This information will
be added to the CBW's 201 File.
PROCEDURE FOR APPLYING FOR AN EXTENSION WAREHOUSE

1. CBW Operator
● CBW Operators can apply for an extension warehouse.
● It should be in the same territorial jurisdiction of the Collection District
overseeing the main warehouse.
● Special Criteria for Members of CCBW:
1. A member of a CCBW can apply for an extension warehouse.
2. It's for expanding the production or processing area only.
3. It should be in the jurisdiction of the Collection District overseeing
the main warehouse of the accredited member.
4. Only one extension warehouse is allowed.
5. Exceptions: The application can be filed with the Collection District
overseeing the mother warehouse, even if the extension is outside
its jurisdiction if there's no other CCBW in that Collection District.
But once a CCBW establishes in that district, the member should
apply for membership immediately.
● Storage of goods in extension warehouses is limited to one month.
● It can be extended by another month upon the District Collector's
approval.
● Supporting Documents:
1. Justification for the extension.
2. Mayor's Permit for the extension CBW (if applicable).
3. Lease contract or title for the property where the extension
warehouse is located.
4. Location map showing the area and access routes.
5. Layout of the extension warehouse displaying:
6. Floor plan and building structure.
7. Storage areas (raw materials, finished products, wastages) and
production area.
8. Office spaces for CBW and customs personnel.
9. Physical security features.
10. List of machinery and equipment.
11. Clearance of No Outstanding Accountability or Liability as of the
application date.

● Extensions Outside Main Warehouse Jurisdiction:

1. If the extension warehouse is outside the main warehouse's district,
it's treated as a new application.
2. It should be filed with the Collection District overseeing the new
warehouse's area.
3. Supporting documents from “PROVISIONS SPECIFIC TO
CUSTOMS COMMON BONDED WAREHOUSES (CCBWS) AND
THEIR ACCREDITED MEMBERS” (as discussed above)..
● Note: NCBW can't operate extension warehouses.
● From here, follow the procedure on EVALUATION OF CBW
PROCEDURE FOR RELOCATION OF A CBW

1. CBW Operator
● File the application with the Collection District overseeing the proposed
new warehouse's location.
● Relocation Types:
1. Same Compound or Building:
● If relocating within the same compound/building, the District
Collector concerned approves the application.
2. Different Address but Same Collection District:
● The Commissioner approves the application after following
procedures in EVALUATION OF CBW APPLICATION
PROCESS (as discussed above).
● Relocations Outside Original Jurisdiction:
1. If relocating outside the original Collection District's jurisdiction,
treat it as a new application.
2. File it with the Collection District overseeing the new warehouse's
location.
● Supporting Documents for Application:
1. Mayor's Permit for the new CBW (if applicable).
2. Lease contract or title for the new warehouse's location.
3. Location map showing the area and access routes for the new
warehouse.
4. Layout of the new warehouse, detailing:
5. Floor plan and building structure.
6. Storage areas (raw materials, finished products, wastages) and
production area.
7. Office spaces for CBW and customs personnel.
8. Physical security features.
9. List of machinery and equipment.
● Follow the evaluation procedure laid out in EVALUATION OF CBW
3. Warehousing Fees and Charges
● Bureau's Responsibility:
1. Impose annual warehousing supervision fees, service fees, and
other charges on CBWs.

2. These fees apply to operations, extensions, accredited members,

and any additional facilities.
3. The fee schedule is in line with existing CAOs.
LODGEMENT, FILING, AND PROCESSING OF GOODS DECLARATION FOR

TRANSFER TO CBWS
Direct Filing of WSAD for CBW Transfers
1. CBW Operator or Authorized Representative:
● Print either the Pre-WSAD or the WSAD.
● Submit it along with shipping and commercial documents to the assigned
Account Officer for validation.
2. Account Officer:
● Check if the goods are included in the list of importables and are within
allowable limits based on the approved SMRMIR by the Bureau.
● Note findings on the Pre-WSAD or WSAD for future reference when filing
with the WAD/equivalent unit.
3. Entry Processing Unit (EPU) of WAD/Equivalent Unit:
● Verify the goods declaration and its supporting documents, which include:
1. Noted WSAD/Pre-WSAD
2. Bill of Lading
3. Invoice
4. Packing List
5. Import Permits (if needed)
6. TSAD, Transfer Note, and Mission Order for LCL re-entries
4. CBW Operator (For CCBW):
● Ensure Box 8 of WSAD has the name of the accredited CCBW member.
● Ensure Box 49 of the WSAD reflects the CBW Number of the primary
CCBW.
5. Customs Operations Officer III (COO III):
● Document Examination:
1. Check documents submitted.
2. Recommend actions if discrepancies are found:
3. Cancellation of Goods Declaration for Warehousing.
4. Filing of Goods Declaration for Consumption in specific cases.
● Registration & Inspection:
1. If documents are in order, register the Goods Declaration for
Warehousing in the E2M system.
2. Complete the inspection act ensuring comprehensive details about
the imported raw materials.
● Addressing Misclassifications:
1. Apply Section 1400 of the CMTA for misclassification,
misdeclaration, or undervaluation.
2. Collect any applicable surcharges.
6. Customs Operations Officer V (COO V):
● Ensure containerized shipments are booked in the E-TRACC system
before final assessment.
● Conduct the final assessment of the WSAD, resulting in automatic
charges against the bond's account in the ABMS.

● Send the entry to the appropriate divisions or, in specific cases, to the
Collection Division.
● If seizure is warranted, the entry, along with recommendations, will be
forwarded.
8. Account Officer:
● Enter necessary information from the Goods Declaration into a logbook.
9. WDRD/Equivalent Unit:
● Safely store the Goods Declaration and its supporting documents.
10. Chief of the Operating Division:
● Issue a Mission Order for a customs guard to oversee the transfer of LCL
shipments to the CBW.
11. Customs Warehouse at CBW:
● Receive goods upon presentation of the Transfer Note.
● Check the packaging and cargo condition. Note any tampering and report
it.
12. CBW Operator:
● Follow CMO No. 04-2020 procedures for the E-TRACC System.
Transfer of Goods to CBW through Transit

1. Office of the Deputy Collector for Operations/equivalent office at the Collection
District:
● For goods under the jurisdiction of another Collection District, lodge a
TSAD in the E2M system via an accredited VASP.
● File the TSAD with the necessary documentary requirements at the
Collection District where goods were discharged.
2. COO III at the Office of the Deputy Collector:
● Verify the completeness of the goods declaration.
● Ensure submission of the following documents:
1. Bill of Lading/Air Waybill
2. Invoice
3. Packing List
4. Import Permit (if applicable)
5. Register the TSAD in the E2M system and accomplish the
inspection act.
3. COO V:
● Ensure containerized shipments are booked in the E-TRACC system
before the final assessment.
● Perform the final assessment of the TSAD. This action charges the
assessed duties and taxes to the bond's account for GTSB of the CBW
Operator in the ABMS. The TSAD Assessment Notice informs about the
charge against the GTSB.
4. Chief of the Operating Division (If the shipment is loose cargo):
● Issue a Mission Order for a customs guard to oversee the shipment
transfer to the CBW.
● The designated Customs Guard coordinates with PID or AOD/equivalent
unit for a Transfer Note (Boatnote).
5. Assigned Warehouseman at the CBW:

● Upon the shipment's arrival at the CBW and presentation of the Transfer
Note (Boatnote) and TSAD copy, acknowledge receipt by stamping
"RECEIVED" on the approved TSAD copy. Forward this to the Deputy
Collector for Operations for system tagging.
● Ensure no goods are stripped from the container unless the Goods
Declaration for Warehousing has been filed for the transited goods.
6. CCBW Delivery Protocols:
● For CCBWs, ensure delivery from the Port of Discharge goes to the
mother warehouse where the Customs seal under the E-TRACC system
will be disarmed.
7. Note:
● A WSAD must be filed within five days from the transfer date to the CBW.
● The practice of filing WSAD continues until the Bureau implements a
multi-purpose declaration in its E2M system.
● Containerized goods' transfer from the port of discharge to the CBW must
align with procedures in CMO 04-2020 on the E-TRACC System
implementation.
WITHDRAWAL OF BONDED GOODS

Withdrawal of Raw Materials for Production
● Guidelines:
1. The CBW Operator is responsible for applying for the withdrawal of
bonded goods within the designated storage period.
2. Withdrawal purposes can include production for export, transfer to an
accredited sub-contractor/member, sale, transfer to another CBW,
freezone registered locator/enterprise, Client End-User, or Client-Exporter.
3. CBW Operators must prioritize the withdrawal of raw materials that were
first transferred and stored in the bonded warehouse.
4. Adherence to the first-in-first-out (FIFO) system is mandatory, especially
during raw materials' reconciliation.
● Procedure for Withdrawal of Raw Materials for Production:
1. CBW Operator:
● For the withdrawal of raw materials from MCBWs for production,
prepare a Requisition Slip.
● Ensure no bonded goods are transferred to accredited members
without filing the required Requisition Slip.
2. Assigned Warehouseman of the concerned CBW:
● Review the Requisition Slip and other related documents.
● If the documents are accurate and complete, approve the
withdrawal and release the raw materials in question.
● Provide a copy of the approved Requisition Slip to the Operating
Division on a weekly basis for recording in the operator's logbook.
3. NOTE: The systematic process ensures that raw materials are utilized
effectively and adhering to the First-In First-Out (FIFO) system.
Withdrawal of Goods for Transfer to Sub-Contractor

● Guidelines:
1. Raw materials that are withdrawn for transfer to sub-contractors for
production should be documented with a Requisition Slip.

2. An inventory and identification process must be executed for materials

intended for sub-contracting.
3. The Withdrawal Form should be completed using the prescribed format.
4. Goods that are transferred to accredited sub-contractors should be
returned to the CBW within a span of 30 days from the date of transfer.
Extensions can be granted upon the CBW Operator's request and
subsequent approval from the District Collector.
5. All transfers to accredited sub-contractors must be done under an
approved Authority to Transfer.
● Procedure for Withdrawal of Goods for Transfer to Sub-Contractor:
1. CBW Operator:
● For raw materials to be transferred to sub-contractors, prepare and
file a Requisition Slip with the assigned Warehouseman of the
concerned CBW.
2. Assigned Warehouseman of the concerned CBW:
● Perform an inventory and identification check on the materials
meant for sub-contracting.
● Complete the Withdrawal Form. The form should contain:
1. Description of the materials to be transferred.
2. Quantity of the materials.
3. Requisition Slip number(s).
3. Account Officer:
● A copy of the Requisition Slip should be provided to the Account
Officer for recording purposes.
4. CBW Operator (if needed):
● If more than 30 days are required for the return of goods from
subcontractors, request an extension from the District Collector.
● Review the extension request and provide approval if deemed
appropriate.
6. NOTE: Ensuring proper documentation and adherence to time frames is
crucial when withdrawing goods for transfer to sub-contractors.
Withdrawal of Bonded Raw Materials for Transfer from CCBW to Accredited

Member
● Procedure:
1. Operator of the CCBW:
● Prepare and submit the Requisition Slip to the Warehouseman
assigned to the mother CCBW.
2. Assigned Warehouseman:
● Review the submitted documents.
● If everything is in order, carry out an inventory and identification of
materials set for transfer to the accredited member.
● Finalize the Withdrawal Form.
3. Customs Guard (assigned to the CCBW):
● Oversee the transfer under guard.
● The transfer will be documented with a Transfer Note (Boatnote).

4. Customs Storekeeper/Assigned Customs Officer & Responsible Officer of

the Accredited Member:
● Acknowledge the receipt of the transferred goods.
5. CCBW Operator:
● Provide the Common Bonded Warehouse Division with a copy of
the Requisition Slip.
6. Account Officer of the Common Bonded Warehouse Division:
● Record the details from the Requisition Slip in the logbook.
7. CCBW Member:
● Prepare a weekly Production Report of all transferred goods to its
accredited members.
● Have the report countersigned by the Warehouseman and submit it
to the Account Officer.
8. CCBW Operators (for those in garment manufacturing):
● Imported fabrics for an accredited member should be cut-to-pattern
or panel cut before release to the member.
● Transferring fabrics in rolls to accredited members may be
permitted for specific purposes and needs validation from the
Warehouseman and the approval of the Chief, CCBWD. This
includes:
1. Materials for printing/dyeing, washing, bias cutting, and
embroidery.
2. Materials needing specialized cutting machines.
3. Striped and checkered fabrics for "mirror matching".
4. High-quality textured fabrics needing special handling.
5. Other justifiable reasons determined by the Chief, CCBWD.
Withdrawal for Sale of Semi-finished/Finished Products between Accredited

Members of the same CCBW
● Procedure:
1. Accredited Member-Seller of the CCBW:
● Inform the CCBW Operator of the intention to sell
semi-finished/finished products to another accredited member.
● Assist the CCBW Operator in applying for an Authority to Sell by
providing:
1. CI or BC Form 218 (in Annex "K" format).
2. Sales contract/purchase order or relevant document
detailing:
● Description and quantity of products being sold.
● Description, quantity of raw materials used, and their
WSAD number.
2. Collector of Customs (through the Operating Division):
● Review the request and forward the application with supporting
documents to the WAD/equivalent unit.
3. Customs Examiner from WAD/Equivalent Unit:
● Examine the bonded goods intended for sale/transfer.
● Sign the CI (BC Form 218), ensuring it reflects all necessary
details, from WSAD number to processing cost.
4. Accredited Member-Seller:

● If approved, file a Goods Declaration for Constructive Export

covering the goods sold to the buyer before transferring them. This
requires:
1. Approved Authority to Sell.
2. Signed CI.
3. Invoice.
4. Packing List.
● Lodge the Goods Declaration in the E2M system via the accredited
VASP to be processed by the Export Division.
5. Relevant Division/Authority:
● Process the Goods Declaration for Constructive Export according
to the Order on constructive exports.
6. Assigned Warehousemen:
● Upon receiving the processed Goods Declaration for Constructive
Export, conduct an inventory and identification of goods for
sale/transfer.
● Accomplish the Withdrawal Form.
7. CCBW Operator:
● Prepare and file the Requisition Slip with the Warehouseman of the
mother CCBW.
● Check the documents and, if in order, carry out another inventory
and identification of materials for transfer.
9. Assigned Warehouseman at CCBW:
● Oversee the transfer, documented with a Transfer Note (Boatnote).
● Ensure it's under guard by the Customs Guard until received by the
Warehouseman or the officer of the buyer.
10. Accredited Member-Buyer:
● File a Constructive Warehousing Goods Declaration within 5 days
post-transfer, supported by:
2. Copy of the Constructive Export Declaration by the seller.
3. CI.
4. Seller's Invoice or Sales Contract.
5. Packing List.
6. Staging BL.
7. Transfer Note (Boatnote) with the receipt acknowledgment.
● Follow the procedures for regular importations for warehousing to
process the WSAD.
Withdrawal for Sale of Semi-Finished/Finished Products from MCBW or

Accredited Member of CCBW to Other MCBW or Free Zone Locator
● Procedure:
1. Operator of MCBW or Mother Warehouse of Accredited Member:
● Apply in writing to the Collector of Customs for issuance of
Authority to Sell.
● Attach:
1. CI or BC Form 218.

2. Sales contract/purchase order or equivalent document

detailing:
● Description and quantity of products being sold.
● Description, quantity of raw materials used, and their
WSAD number.
● Upon receipt, forward the application with supporting documents to
the WAD or equivalent office.
● Examine the bonded goods for sale/transfer.
● Sign the CI (BC Form 218), ensuring it captures essential details,
from WSAD number to processing cost.
4. CBW-Seller:
● If approved, file a Goods Declaration for Constructive Export
covering goods sold before transferring them. This involves:
2. Signed CI.
3. Invoice.
4. Packing List.
5. Copy of the PEZA Form 8105 (if buyer is a Free Zone
locator).
● Lodge the Goods Declaration in the E2M system via the accredited
VASP, to be processed by the Export Division.
● Process the Goods Declaration for Constructive Export as per this
Order on constructive exports.
6. CCBW Operator:
● Prepare and file the Requisition Slip with the assigned
Warehouseman of the mother CCBW.
7. Assigned Warehousemen:
● On receiving the processed Goods Declaration for Constructive
Export, carry out an inventory and identification of the goods set for
sale/transfer.
8. Assigned Warehouseman of CBW-Seller:
● Supervise the transfer with a Transfer Note (Boatnote).
● Ensure it's guarded by the Customs Guard until received by the
Warehouseman of the CBW-buyer or the customs office at the Free
Zone.
9. If Buyer is a CBW:
● The CBW-buyer must file a Constructive Warehousing Goods
Declaration within 5 days post-transfer, including:
2. Copy of Constructive Export Declaration from CBW-seller.
3. CI.
4. Seller's Invoice or Sales Contract.
5. Packing List.
6. Staging BL.
7. Transfer Note (Boatnote) with acknowledgment receipt.

10. If Buyer is a Free Zone Locator:

● The Free Zone locator must file a Customs EPZA Warehousing
Entry (CEWE) with the customs office at the zone within 5 days
post-transfer, including:
2. Copy of Constructive Export Declaration from CBW-seller.
3. CI.
4. Invoice from CBW-seller or Sales Contract.
5. Packing List.
6. PEZA Form 8105.
7. Transfer Note (Boatnote) acknowledging receipt by the
Customs PEZA Office at the Free Zone.
● Processing of the Constructive WSAD will follow procedures for
regular importations for warehousing.
Withdrawal for Sale of Finished Products from MCBW or Accredited Members to

Accredited Client-Exporter
1. Procedure:
1. NOTE: Finished products can be withdrawn without the payment of duties
and taxes for sale to an accredited Client-Exporter. The Client-Exporter
must be listed/specified in the license of the MCBW or accredited member.
● Upon receiving the request, forward the application and its
supporting documents to the WAD or its equivalent office.
● Examine the bonded goods set for sale/transfer.
● Sign the CI (BC Form 218) ensuring it provides essential details
such as:
1. WSAD number
2. CBW seller name and address
3. Client-Exporter name and address
4. Quantity and description of finished goods
5. Raw materials details based on FOM
6. Product Code of finished goods based on FOM
7. Goods value in US Dollars
8. Sale's invoice number
9. Value of raw materials
10. Processing cost
4. Assigned Warehouseman of Seller (either CBW or Accredited Member):
● If approved, supervise the transfer with a Transfer Note (Boatnote).
● Ensure it's under-guarded until received by the officer responsible
at the Client-Exporter's end.
5. Client-Exporter:
● Within 7 days post-exportation of bonded goods, provide the
following documents to the seller, which will be used for liquidating
the covering WSAD:
1. Export Declaration
2. CIL

3. Outward Bill of Lading

4. Invoice
5. Packing List
6. Operator of MCBW or Accredited Member:
● Prepare and submit the Requisition Slip to the Warehouseman
assigned to the MCBW or mother warehouse.
● Review the provided documents for correctness.
● If they're accurate, conduct an inventory and identify materials for
transfer to the accredited Client-Exporter.
● Complete the Withdrawal Form accordingly.
Withdrawal for Sale of Bonded Goods from ICBWs to its Accredited Client
End-User
A. Withdrawal for Sale to MCBWs/Freezone-Registered Enterprise/Locator:
1. ICBW Operator:
● Can withdraw imported goods for sale without the payment of
duties and taxes, subject to conditions.
● Applies for Authority to Sell of bonded goods in writing to the
District Collector.
2. Customs Examiner:
● Examines the bonded goods for sale/transfer.
● Signs the CI (BC Form 218) which reflects necessary details like
WSAD number, ICBW address, goods description, value, and
more.
3. ICBW:
● Files a Goods Declaration for Constructive Export covering the
bonded goods sold prior to actual transfer.
● Prepares the Requisition Slip and files it with the Warehouseman of
the MCBW.
4. Warehousemen:
● Conducts inventory of goods to be sold/transferred and fills out the
Withdrawal Form.
● Prepares a Transfer Note (Boatnote) for the transfer of goods.
B. Airline Catering ICBW:
1. ICBW Operator:
● Must apply for withdrawal of bonded goods within the prescribed
storage period.
● Requests for examination of finished goods before set-up and
loading.
● Checks documents and approves release of raw materials.
● Supervises packing, loading, and prepares the Transfer Note.
3. Customs Examiner:
● Examines the bonded goods and signs the CI.
C. Airline ICBW:
1. ICBW Operator:
● Requests for examination of bonded goods before release.

● Follows requirements and procedures for filing of goods

declarations.
● Checks documents, approves release of raw materials, and
prepares the Transfer Note.
3. Customs Guard:
● Ensures the transferred goods are properly received at the
destination.
D. Multi-National Regional ICBW:
1. The withdrawal of the bonded goods for export, including the documentary
requirements shall follow the procedures provided.
E. Withdrawal for Payment of Duties and Taxes on Bonded Goods:
1. CBW Operator:
● May withdraw bonded goods for local sales after filing a letter
request.
2. Account Officer:
● Checks if bonded goods quantity is within allowable limits for local
sales.
3. Chief, Operating Division:
● Forwards the request to the Deputy Collector for approval.
4. Deputy Collector for Operations:
● Gives final approval and issues the Staging Bill of Lading for filing
the Goods Declaration for Consumption.
DIRECT EXPORTATION OF BONDED GOODS

● Finished or semi-finished products can be exported directly by the CBW
Operator.
● Exportation can be done directly or constructively through:
1. Sale or transfer of bonded goods to another CBW
2. Sale or transfer to a Free Zone locator
3. Sale or transfer to accredited Client End-Users
4. Transfer to another accredited member of the same CCBW.
● Process:
1. CBW Operator:
● Before exporting finished goods:
● Must give written notice to the WAD/equivalent unit.
● Notice should state the scheduled date of examination.
● Provide this notice at least two (2) days prior to expected loading
time.
2. Customs Examiner from the WAD/equivalent unit:
● Examine the finished goods for export.
● If the goods are in order, sign the CI (Certificate of Inspection).
● Distribution of the signed CI: Within 24 hours after the CI has been
signed, it must be distributed as follows:
1. Original: CBW Operator
2. Duplicate: Warehouseman
3. Triplicate: Operating Division concerned or equivalent unit
4. Quadruplicate: Export Division (for records and future
reference).

LODGEMENT AND FILING OF EXPORT DECLARATION-SINGLE ADMINISTRATIVE

DOCUMENT (ED-SAD)
A. CBW and Port of Loading is under the same Collection District:
1. ED-SAD
2. CI
3. Invoice
4. Packing List
5. Export Commodity Clearance, License or Permit (if applicable)
● Procedures:
1. CBW Operator/Authorized Representative:
● Lodge the Export Declaration in the E2M system through the
accredited VASP before loading.
2. Export Division or Equivalent Unit:
● File lodged Export Declaration with supporting documents.
● Check documents for completeness and accuracy.
● If in order, approve the Export Declaration and issue
"Authority to Load". If other clearance is needed, obtain first.
3. PID/CCCD/equivalent unit:
● Transmit approved Export Declaration with "Authority to
Load".
● Authorize Inspector for loading cargoes as described.
4. Warehouseman:
● Ensure only correct quantity of products is loaded.
● Seal container with the shipping seal provided by the
shipping line.
5. Customs Cargo and Control Division (CCCD)/Equivalent Unit:
● Receive containerized cargo, verify seal integrity.
● Report any discrepancies to the Chief, Export Division.
6. Inspector of CCCD/equivalent unit:
● Prepare CIL post cargo loading on the vessel.
● Distribute CIL copies as follows:
1. Original — CBW Operator
2. Duplicate — Operating Division or equivalent unit
3. Triplicate — PID/CCCD/equivalent unit
B. CBW and Port of Loading is under Different Collection Districts:
1. TSAD
2. CI
3. Invoice
4. Packing List
5. Transfer Note for LCL shipments
6. Export Commodity Clearance, License or Permit (if applicable)
● Procedures:
1. Office of the Deputy Collector for Operations:
● File TSAD with documentary requirements at the Collection
District overseeing the CBW.

● Check the completeness of the TSAD and compliance to

document submission.
● Register TSAD in the E2M system and perform inspection.
2. COO V:
● Ensure shipment booking in E-TRACC system.
● Assess the TSAD.
● For LCL cargo, issue a Mission Order for under-guarding
during transfer.
4. Assigned Customs Guard:
● Coordinate with the PID or AOD for Transfer Note issuance
during transfer.
5. Port of Loading Concerned Office:
● Tag the transit goods as "arrived" within 24 hours of receipt.
6. CBW Operator/Authorized Representative:
● Lodge the Export Declaration in the E2M system through the
accredited VASP.
7. Export Division or Equivalent Unit at the Port of Loading:
● File lodged Export Declaration with supporting documents.
● Check documents for completeness and accuracy.
● If in order, approve the Export Declaration and issue
"Authority to Load". If other clearance is needed, obtain first.
8. PID/AOD/CCCD/equivalent unit:
● Transmit approved Export Declaration with "Authority to
Load".
● Verify shipping or airline seal integrity and report
discrepancies.
9. Inspector of PID/AOD/CCCD/equivalent unit:
● Prepare CIL post cargo loading on the vessel or aircraft.
● Distribute CIL copies as follows:
1. Original — CBW Operator
2. Duplicate — Operating Division or equivalent unit
3. Triplicate — PID/CCCD
INDIRECT EXPORTS OF BONDED GOODS

1. MCBW or Accredited Members:
● Withdrawal for the sale of either semi-finished or finished products from a
MCBW (Manufacturing Customs Bonded Warehouse) or its accredited
members to other MCBW or Free Zone locators.
2. Accredited Members of CCBW:
● Withdrawal for the sale of semi-finished or finished products between
accredited members that belong to the same CCBW (Common Customs
Bonded Warehouse).
3. ICBWs and their Client/End-User:
● Withdrawal for the sale of bonded goods from ICBWs (Industrial Customs
Bonded Warehouses) to its accredited client or end-user.

DISPOSITION OF WASTAGES, REJECTS, AND BY-PRODUCTS IN BONDED

WAREHOUSES
A. By Consumption
1. The Bureau
● Establishment of a Wastages Valuation Database System (WVDS)
for calculating duties and taxes.
● Interim measures for assessment.
2. Operator
● Application to the District Collector via Chief of the Operating
Division specifying:
1. WSAD number
2. Description of waste material
3. Quantity in units
4. Percentage against total imported materials
5. Certification by assigned Warehouseman
3. Customs Examiner from WAD/equivalent office
● Examination of wastages to confirm they are within allowable
percentage as per FOM (Foreign Order Material).
4. Operator
● Filing the Goods Declaration using BC Form 177 with
WAD/equivalent unit.
● Payment of assessed duties and taxes.
5. CBW Operator
● Filing of Withdrawal Permit with proof of payment of duties and
taxes.
B. By Re-exportation
1. Follow procedures outlined in “CBW AND PORT OF LOADING IS
UNDER THE SAME COLLECTION DISTRICT” (as discussed above).
C. By Condemnation
1. Operator
● Written request to the Collector of Customs specifying:
1. Import Entry number
2. Description
3. Quantity for condemnation
2. Account Officer
● Verification of the quantity against allowable wastage.
3. Customs Examiner from WAD/equivalent unit
● Examination of goods to determine commercial value.
4. CBW Operator
● Execution of condemnation within the remaining storage period.
5. Assigned Warehouseman
● Issue a Report on Condemnation, which is signed by witnesses and
forms part of the liquidation documentation.
LIQUIDATION OF MATERIALS, ENTRIES, AND CANCELLATION OF BONDS

Documentary Requirements for Liquidating Warehousing Entries
1. Importation
● Direct Importation
1. Original WSAD

2. Bill of Lading/Air Waybill

3. Packing List/Commercial Invoice
4. Transfer Note (Boatnote), if applicable
5. Licenses, Permits, and other documentation, if required by law
● Constructive Importation
1. Original WSAD
2. Approved Authority to Sell/Transfer
3. Invoice of the Seller
4. Transfer Note, if applicable
5. Packing List
2. Exportation
● Direct Exportation
1. Processed Export Declaration
2. Outward Bill of Lading/Airway Bill
3. CI
4. CIL
6. Invoice
7. Packing List
8. For MCBWs with accredited Client-Exporters: Bill of Lading
covering exported goods and an approved Authority to Transfer
with supporting documents
● Constructive Exportation
1. Constructive Export Declaration
2. Approved Authority to Sell/Transfer
3. Receipt of payment for the sale
4. CI
6. Invoice
7. Packing List
8. Constructive Warehousing Entry filed by the Buyer or CEWE (if the
buyer is a Freezone locator)
3. Documents for Payment of Wastages/Rejects or By-Products
● Goods Declaration for Consumption filed for the Wastages/Rejects or
By-Products
● Proof of payment of duties and taxes on wastages, if applicable
4. Domestic Consumption/Local Sales
● Approved Request for Local Sales
● Original WSAD
● Withdrawal Form and corresponding Consumption Goods Declaration
● Statement of Settlement of Duties and Taxes (SSDT) or Bureau of
Customs Official Receipt (BCOR)
PERIOD TO LIQUIDATE
1. Importer
● Submit complete documents for liquidation of WSAD within a
non-extendible 60-day period post complete and full exportation.
● The 60-day period is also applicable when complete exportation occurs
before the end of the prescribed storage term.

● The maximum duration for submission is 30 days post the storage period's
expiration.
● Late submissions, beyond the 30-day limit, will be subjected to penalties
under Section 15 of Customs Administrative Order (CAO) No. 01-2022.
PROCEDURES FOR LIQUIDATION OF BONDED GOODS AND CANCELLATION OF

BONDS
1. CBW Operator/Representative:
● Submit an application for liquidation to the Operating Division.
● Attach the SOL (reconciliation report on raw materials) following Annex
"M" format.
● Ensure SOL mentions WSAD number, goods description (quantity,
volume, value) for liquidation.
2. Operating Division:
● Retrieve WSAD and related documents from the WDRD/equivalent office
upon receiving SOL and support docs.
3. Account Officer:
● Verify authenticity of liquidation documents.
● Validate SOL information against provided documents based on the FOM.
This includes:
1. Quantities of raw materials for finished exported goods
(direct/constructive) or sold/transferred in ICBW.
2. Quantities of wastages, rejects, or by-products.
3. Quantities for local sales or domestic consumption.
4. Quantities of condemned or abandoned raw materials, if relevant.
● If documents are validated, within 15 days of receiving the application,
sign the SOL and propose the WSAD liquidation to the Chief of the
Operating Division for authorization.
4. Chief, Operating Division:
● Sign the SOL to show agreement.
● Transfer the documents to the LBD for final liquidation.
5. LBD (Liquidation and Bonds Division):
● Within 15 days of getting the documents, review WSAD, SOL, and check
the authenticity and completeness of supporting docs.
● Finalize the WSAD liquidation.
● Forward the SOL and WSAD copy to the Bonds Division for the
warehousing bond's cancellation.
6. Bonds Division:
● Cancel the relevant warehousing bonds within 5 days of receiving the
documents.
● Issue a Notice of Cancellation of Bonds to the CBW Operator. Copies of
this notice will be given to the surety company and the relevant Operating
Division.
● Maintain a record of all canceled bonds, including copies of the liquidated
entries and SOL.
7. NOTE:
● A Raw Materials Liquidation System (RMLS) will be used to efficiently
monitor bonded goods' liquidation and any resulting wastages.

● Until the RMLS and other ICT-enabled systems are integrated with the
AIMS for CBWs in the Bureau's computer system, the described
procedure will be followed.
ABANDONMENT OF BONDED GOODS

● Thirty (30) days before the storage period ends, notify the CBW Operator
in writing:
1. To withdraw the bonded goods for manufacturing and subsequent
export.
2. To export if they are finished goods.
2. CBW Operator (after receiving the notice):
● Choose one of the following options:
1. Pay duties and taxes on unmanufactured and un-exported goods,
provided it doesn't surpass the 30% limit for local sales of bonded
goods.
2. Export finished goods even post-storage period upon written
request and District Collector's approval, while adhering to penalty
payments as prescribed.
3. File a notarized Letter of Express Abandonment to formally
abandon the bonded goods. This letter should mention:
● WSAD number
● Quantity of goods to abandon
● Reason for abandonment.
3. District Collector (after receiving the Letter of Express Abandonment):
● Issue the Decree of Abandonment within three (3) days. This decree is
final and binding.
4. CBW Operator (upon receiving the Decree of Abandonment):
● Turn over abandoned goods to the ACDD or equivalent port unit
immediately.
● All expenses for the goods' turnover to the ACDD/equivalent unit are the
responsibility of the CBW Operator.
5. CBW Operator (for reconciliation and liquidation):
● Attach the Decree of Abandonment and the ACDD's proof of receipt to the
liquidation application submitted to the Operating Division.
6. NOTE:
● The provisions about bonded goods' abandonment do not cover rejects
(raw materials or finished goods). Rejects are instead governed by
Section 14, discussing wastages, rejects, and by-products' disposition.
TEMPORARY CESSATION OF OPERATIONS OF CBW

1. CBW Operator:
● Notify the District Collector regarding temporary cessation if it lasts more
than one (1) year due to:
1. Severe industry slowdown
2. Pandemic
3. War
4. Acts of God
5. Force majeure

6. Other analogous reasons

7. NOTE: This cessation is an exemption to the CBW closure.
SUSPENSION AND CLOSURE OF CBW

1. District Collector: Can close a CBW due to the following reasons:
● Discontinuance requested by CBW Operator or as per Section 807,
Chapter 2, Title VIII of CMTA.
● Renewal application contains false information.
● No application for renewal.
● Inactivity for over one (1) year without legal withdrawals or exports.
● CBW used for illegal activities.
● Unauthorized relocation/use of extension warehouse.
● Unauthorized CBW layout changes.
● Unauthorized structural changes (second offense).
● Withdrawal without a Requisition Slip or Withdrawal Form.
● Illegal withdrawal without due payment or forfeiting goods.
● Violation of customs rules and regulations.
2. District Collector: If grounds for closure are met, issue a Closure Order
3. Chief of the WID/equivalent office:
● Close the CBW immediately after Closure Order issuance by sealing and
guarding it 24/7. Expenses borne by the CBW Operator.
4. CBW Operator: Upon receiving the Closure Order:
● Surrender all CBW operation-related books, records, and documents to
the Chief of the Operating Division.
● Conduct a thorough inventory of all imported goods, raw materials,
goods-in-process, and finished products. This includes unliquidated
WSAD.
6. Collection District: All inventoried goods in the CBW are turned over to its
custody unless duties, taxes, and charges are paid. Until the turn over, CBW
security expenses are the CBW Operator's responsibility.
7. Fees:
● Warehousing supervision fee due at closure time shall be collected.
● Fees collected before the closure aren't refundable.
8. Liabilities:
● Closure does not exempt the CBW Operator or member from any
responsibilities or liabilities from CBW operations.
INSPECTION AND INVENTORY PROCEDURES FOR CBW

1. District Collector or Authorized Representative:
● Conduct regular CBW inspections and annual inventory of bonded goods.
● Examine CBW operational documents, books, and records under the
jurisdiction of the Collection District.
● Authorized representatives should have appropriate Mission Orders
detailing names, inspection times, and documents/books/records to be
examined.
2. Inventory/Inspection Team:
● Prepare the List of Documents Required for Conduct of
Inventory/Inspection which includes:

● Export Documents for unliquidated entries:

1. CI
2. CIL
3. Export Declarations for direct exports
4. Export Bills of Lading
5. Transfer Note (Boatnote)
6. Invoices and Packing List
● For indirect exports:
1. Approved Authority to Transfer or Authority to Sell
2. CI
3. Transfer Note
4. Constructive Export Declarations
5. CEWE by the PEZA-buyer
6. Invoices
7. Packing List
● Serve the Mission Order and List of Documents.
● Immediately conduct an inventory of bonded materials in the CBW in the
presence of assigned Warehouseman/Storekeeper and CBW
Operator/representative.
● Post-inventory, prepare the Inventory Report signed by the team,
Warehouseman/Storekeeper, and CBW Operator/representative.
1. NOTE: If CBW personnel refuse to sign, the reason must be stated
in the report.
● Evaluate the gathered data. This includes:
1. Document completeness verification
2. Determining if bonded material usage aligns with FOM
3. Identifying unaccounted bonded materials and unliquidated/expired
entries
4. Identifying violations of pertinent laws and regulations.
● Submit findings and recommendations to the District Collector through the
Deputy Collector for Operations.
● If no adverse findings, recommend termination and closure of CBW
inspection and inventory.
● If there are adverse findings against CBW, issue a show-cause letter to
the CBW Operator allowing seven (7) working days to address these
findings.
● Extensions can be requested in writing before the initial period ends, with
a maximum of ten (10) working days.
4. Inventory/Inspection Team:
● Reconcile findings with the CBW Operator's additionally submitted
documents/evidence, if necessary.
● If the Final Report remains adverse, the team's recommendations might
include:
1. Issuing a demand letter
2. Suspending warehousing privileges
3. Suspending importer's accreditation
4. Prosecuting involved parties for CMTA violations.

● If the importer doesn't pay deficiencies within ten (10) working days from
receipt:
● Recommend CBW Operator's importer/exporter accreditation revocation.
● Suspend warehousing privileges or close CBW.
● Pursue administrative and judicial remedies per law and regulations.
● The District Collector can also recommend a full CBW audit by the Post
Clearance Audit Group (PCAG).
AUDIT, MONITORING, AND SUPERVISION OF CBW

1. Commissioner:
● Can order the audit and inspection of CBWs through the Warehousing
Monitoring and Audit Unit (WMAU) of the Post Clearance Audit Group
(PCAG) based on:
1. Information from internal sources like CIIS, ESS.
2. Referral from the District Collector or Operating Divisions.
3. Derogatory reports or information from external sources (e.g.,
National Bureau of Investigation, Sugar Regulatory Administration).
4. Pre-requisite for CBW license renewal.
5. Voluntary closure of the CBW.
6. Direct orders from the Commissioner.
2. CBW Operators, Operating Divisions, and other concerned offices:
● Must extend complete cooperation to the audit/inventory team.
● Provide essential records to expedite the audit/inventory process.
MONITORING, SUPERVISION, AND COORDINATION OF CBW ACTIVITY

1. WCD:
● Ensure proper implementation of rules and regulations as per Executive
Order No. 127 through:
1. Effective coordination.
2. Evaluation.
3. Supervision and monitoring of warehousing operations, including
liquidation of bonded goods and subsequent bond cancellations.
● Will develop a Compliance Rating System:
1. Measures and assesses compliance and performance levels of all
CBWs.
2. Takes into account applicable laws, rules, regulations, and other
performance metrics like import-export and economic viability.
3. Consults stakeholders during development.
4. Used by the Bureau for risk management, application evaluations,
or as a basis for actions for or against a CBW.
● Conducts periodic CBW inspections to aid in:
1. Monitoring functions.
2. Informing the decision-making process.
3. Offering recommendations to the Chairman of CBWC, Deputy
Commissioner of AOCG, and the Commissioner.
4. The inspection by the WCD requires a Mission Order issued by the
Commissioner.
● Can seek the help of other offices in the Bureau:

1. WMAU-PCAG.
2. Investigation Prosecution Division of the Customs Intelligence
Investigation Service (IPD-CIIS).
3. Legal Service.
● Purpose:
1. To audit.
2. Investigate.
3. Potentially file administrative, civil, and criminal cases against
non-compliant CBW Operators violating relevant laws, customs
rules, and regulations.


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Do nothing out of selfish ambition or vain conceit.

Rather, in humility value others above yourselves, not looking to

CABLE 2023 FREE HANDOUTS: CBW

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© 2023, Jimmy Maban II. All rights reserved.

Topic: CUSTOMS BONDED WAREHOUSE

TRANSFERS OF GOODS TO CBWS (CUSTOMS BONDED WAREHOUSES)

STORAGE PERIOD OF BONDED GOODS

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

NON-IMPORTATION OF FINISHED GOODS

RESTRICTED AND REGULATED GOODS

WITHDRAWALS FOR LOCAL SALES/DOMESTIC CONSUMPTION

WITHDRAWAL FOR SUB-CONTRACTING

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

● Adherence to these guidelines:

PROHIBITION ON IMPORTATIONS BY ICBW

PROVISIONS SPECIFIC TO CUSTOMS COMMON BONDED WAREHOUSES

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

APPLICATION FOR AUTHORITY TO OPERATE A CBW

DOCUMENTARY REQUIREMENTS FOR CBW ESTABLISHMENT AND OPERATION

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

9. For Garment Industries: Obtain an official endorsement from the

EVALUATION OF CBW APPLICATION PROCESS

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

2. Extensions to this period are possible, but they necessitate an

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

to the concerned District Collector for implementation within three

APPLICATION FOR MEMBERSHIP & TRANSFER IN A CCBW

2. Application for Transfer of Membership from One CCBW to Another:

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

○ The transfer request is initially filed with the Chief of

3. Application for Accreditation as Subcontractor

4. Application for Accreditation as Client End-User of ICBW

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

REQUIREMENTS FOR CBW ESTABLISHMENT

5. Application for Accreditation as Client-Exporter of a Manufacturing

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

6. Application for Renewal of Authority to Operate a CBW

Evaluation Process for Renewal of License to Operate a CBW

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

3. Division or Service Chief

APPEAL MECHANISM FOR CBW OPERATION APPLICATION

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

CERTIFICATE OF AUTHORITY TO OPERATE

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

AMENDMENT OF CERTIFICATE OF AUTHORITY FOR CBW

ASSIGNMENT OF WAREHOUSE NUMBER

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

● Extension Warehouses (Format: CBW No.-Letter prefix):

POST-APPROVAL REQUIREMENTS FOR CBW

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

3. Each member of CCBW will have one storekeeper assigned.

REQUIREMENTS & RESPONSIBILITIES DURING CBW OPERATION

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

● Exportation data should include:

PROCEDURE FOR STRUCTURAL CHANGES OR ADDITIONAL FACILITIES WITHIN

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

PROCEDURE FOR APPLYING FOR AN EXTENSION WAREHOUSE

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc

● Extensions Outside Main Warehouse Jurisdiction:

PROCEDURE FOR RELOCATION OF A CBW

BUY Handbook for Customs Brokers Volume 1 (CDP): https://shp.ee/5xf3cmc