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2022 CBLE Review - CDP -01 - LECTURE MATERIAL 7/1/22
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PERIOD TO LODGE GOODS DECLARATION PERIOD TO ACT ON REQUEST FOR EXTENSION LODGMENT OF GOODS DECLARATION AND
EXTENSION TO LODGE AND COUNT OF EXTENSION PERIOD CLEARANCE ALLOWED PRIOR TO ARRIVAL
• Period to lodge goods declaration is 15 days • Request for extension shall be acted upon within 7 • Express shipments;
• Upon written request may be extended for another 15 days otherwise the request is deemed approved.
days subject to approval of District Collector as may be
The 15-day extension period to lodge shall retroact
• importers enrolled in SGL, AEO and Bulk and
authorized by the Commissioner.
• Request must be made before the expiration of original to the day immediately after expiration of the Break-bulk Cargo Clearance and
period and based on following: original period. No further extension is allowed. Enhancement Program
1. Fraud committed against importer;
2. Accident
• The right to request for extension is without Note: in actual practice as long as the carrying
3. Mistake prejudice to the option to lodge provisional goods vessel/aircraft has submitted the IFM and
4. Excusable negligence declaration. registry number is secured goods declaration
5. Technical issues as certified by MISTG;
6. Other analogous circumstances.
may be lodged even before arrival fo vessel.
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2022 CBLE Review - CDP -01 - LECTURE MATERIAL 7/1/22
POST MODIFICATION OF SAD (PMS) POST MODIFICATION OF SAD (PMS) POST MODIFICATION OF SAD (PMS)
1. PMS is process used when it necessary to revise the
7. All the data in the SAD can be modified except the 8. What cannot be modified can only be changed
data in the SAD. It includes the POST ASSESSMENT the following: through SAD cancellation upon proper request
stage where the shipment is already assessed but not a. Customs Office Code (Box at me Top right hand corner 9. In case of short shipment SAD cancellation is not
yet released from Customs (i.e. Green Lane entries) b. Model of Declaration/General Procedure Code (Box 1) required as number of packages and/or gross weight
while POST ENTRY is done at the stage where the c. Importers Reference Number/T IN No. (Box 8) may be modified using the Inspection Act
shipment has already been released from customs (i.e. d. Declarant’s Reference Number/T IN No. (Box 14)
Tentatively-Released Entries). 10. PMS for correction of Data Encoded by the Declarant
e. Registry/Manifest Number (Box 18)
2. Any additional duties and taxes calculated as a result of (Importer/Customs Broker) in the e2m Customs
f. Bill of Lading Number (Box 40a)
post assessment shall be settled at the In-House Bank g. Type of Package (Box 31) Letter Request from the Declarant addressed to the
using the Cash Payment Module in the e2m Customs District Collector identifying the data in the SAD that
System h. Type of Packages (Box 31 & Box 6)
3. The e2m Customs System shall send a release i. Gross Weight (Box 35) A needs to be corrected stating the reasons and basis
instructions to the port operator/arrastre/CY-CFS only j. Container Reference Numbers (Box 31) for correction
once upon payment of the assessed duties & taxes due k. Warehouse (Box 49) 11. PMS by reason of Tentative Release copy of VCRC or
on the import declarations. l. All entries or data in the Attached Documents Page CVCRRC Resolution, as the case maybe and prepared
46 m. All entries or data in the Payment (TOP) Page 47
Discrepancy Report (D/R) are required
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INSTANCES WHEN IMPORTER MAY REQUEST ASSESSMENT OF DUTY ON LESS THAN ENTERED
FOR EXAMINATION VALUE
1. Prior to lodgment of goods declaration, upon • Duty shall not be assessed in any case upon an amount less
justifiable grounds, as may be determined by the than the entered value,
Commissioner; or ASSESSMENT: DETERMINATION OF – unless by direction of the Commissioner in cases when
the importer certifies at the time of entry that the
2. After lodgment of goods declaration, when there are DUTIES AND TAXES – CLASSIFICATION, entered value is higher than the dutiable value and that
issues and controversies surrounding the goods
declaration and import clearance process, unless the VALUE, ROO, INTERNAL REVENUE TAXES, the goods are so entered in order to meet increases made
by the appraiser in similar cases then pending re-
shipment is selected Red or is subject to Alert Order. SPECIAL DUTIES appraisement; and
The request shall be made in good faith and the – the lower assessment shall be allowed only when the
expenses shall be for the account of importer. In case importer's contention is sustained by a final decision,
the request is made to cover up any CMTA violation or and shall appear that such action of the importer was
violation of regulations, the importer shall be subject to taken in good faith after due diligence and inquiry.
penalties or forfeiture of goods.
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• Assessment is based on a provisional goods. • BOC shall issue Final Assessment Notice
– Assessment shall be completed upon final (FAN) signifying that the assessment is
readjustment and submission of the additional
document or information required to complete the complete. FAN serves as payment
goods declaration. instructions to AAB to debit the amount of PAYMENT OF DUTIES AND TAXES
• The D&T initially assessed are subject to valid D&T from importer’s account. Assessment
dispute on valuation, classification, ROO or shall be deemed final 15 days after receipt of
protest of the same, and other customs issues. notice of the FAN.
– Assessment shall be completed upon final
readjustment based on the resolution of disputed – can be disputed within 15 days from FAN receipt
issues.
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MANUAL PROCESSING/RELEASE RELEASE OF GOODS WITHOUT PRODUCTION RELEASE OF GOODS UPON ORDER OF
1) Dep. Com., MISTG shall issue authorization for manual OF BL OR AWB IMPORTER
release for following:
a) Computer systems break-down; • No customs officer shall release goods to any • An importer may issue a written
b) Power failure; or person without the submission of the bill of
c) Payment system of PCH/AAB off-line lading or airway bill covering the goods, except authorization for the release of goods stored
2) District Collector shall issue authorization for manual on written order of the carrier or agent of the in a bonded warehouse to another person.
release for following: vessel or aircraft, in which case neither the Such authorization shall not relieve the
a) declared location is incorrect but arrastre confirmed government nor the customs officer shall be
ownership even goods not in their facility held liable for any damage arising from wrongful importer from liability for the duties, taxes
b) declared location is correct but arrastre denied release of the goods: Provided, That when the and other charges due on the goods unless
ownership and misrouted the goods; release of goods is made against such written the person to whom the release was
c) release message not created/transmitted even if the order, the customs officer shall require the
importation already tagged paid with print out of submission of a copy of the bill. (CMTA, Sec. authorized assumes such liability. (Sec. 434)
SSDT 433)
3) Other those above, prior authorization shall be issued
by the OCOM (CMO 10-2014)
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