GROUP 4

WAREHOUSE
(CMTA)
PRESENTED BY:
WESLEY PUASO
DARLYN TOLEDO
WAREHOUSE
Any building, structure,
facility or room that
servesas a storage are for
any type of
(imported/exported), local
merchandise or even
goods intended for futhur
manufacturing processes.
Refers to import, receive, and stored
without payment of duties and taxes
and under bond, goods, raw materials,
accessories, and packing materials
either for manufacturer into finished CUSTOMS BONDED
goods for export or for storage for the
account of authorized end users or
WAREHOUSE
clients.
TYPES OF CUSTOMS BONDED
WAREHOUSE
MISCELLANEOUS
MANUFACTURING
BONDED WAREHOUSE
MANUFACTURING
CUSTOMS COMMON
CUSTOMS
BONDED WAREHOUSE
BONDED
WAREHOUSE
INDUSTRY-
SPECIFIC BONDED
WAREHOUSE
 MANUFACTURING CUSTOMS BONDED
WAREHOUSE (MCBW)

Established for the MANUFACTURING of products

UTILIZING RAW MATERIALS or COMPONENTS that
are IMPORTED DUTY and TAX-FREE CONDITIONED
ON THE EXPORTATION on the finished products
within the prescribed period.
MCBW INCLUDES:
MISCELLANEOUS MANUFACTURING BONDED WAREHOUSE
(MMBW)

-duly authorized to import, received,and stored, duty and tax

free and under bond, raw materials EXCEPT GARMENTS AND
TEXTILES, for manufacture into finished products, INCLUDING
ACCESSORIES< PACKAGING MATERIALS FOR EXPORT within a
specific period.
MCBW INCLUDES:
GARMENTS AND TEXTILE MANUFACTURING
BONDED WAREHOUSE (GTMBW)

-ESTABLISHED and JOINTLY authorized by the

BUREAU and GTIDO to import, receive, and strored
duty and tax-free and under bond, raw materials and
accessories, for MANUFACTURE of GARMENTS or
TEXTILE, INCLUDING PACKAGING and PACKAGING
MATERIALS for export within a specific period.
MCBW INCLUDES:
CUSTOMS COMMON BONDED WAREHOUSE (CCBW)

-ESTABLISH and DULY AUTHORIZED by the BUREAU or

JOINTLY iwth GTIDO incase of garments industry, to import
receive, and store, duty free and under bond, raw materials
and accessories for the aacpunt of its ACCREDITED
MEMBERS for manufacture into finished products for export
including packaging and packaging materials.
MCBW INCLUDES:
INDUSTRY- SPECIFIC CUSTOMS BONDED WAREHOUSE (ISCBW)

-duly auhtorized by the Bureau to IMPORT UNDER BOND and UNDER ITS
NAME and ACCOUNT, goods or raw materials (except fibers, yarns,
fabrics, and accessories for the manufacture of garments) for storageand
subssequent sale and transfer to the following where these shall be
maufactured into export products.

a. License client/user
b. Customs Bonded Manufacturing Warehouse or
c. PEZA or Freeport locator (CAO 1-2009)
MCBW INCLUDES:
PRIVATE BONDED MANUFACTURING
WAREHOUSE (PrBMW)

-LICENSED by the Bureau to import, receive, and

store goods for production for export or gor
DOMESTIC CONSUMPTION the withdrawal of which
shall be made only upon payment of duties taxes
and other charges due.
PUBLIC BONDED
WAREHOUSE NON-
MANUFACTURING
PRIVATE BONDED
WAREHOUSE
CUSTOMS
BONDED
OTHER CUSTOMS WAREHOUSE
FACILITIES
 NONMANUFACTURING CUSTOMS
BONDED WAREHOUSE (NCBW)

Warehouse whre goos are stored duty and tax free

conditioned on the eventual withdrawal of the
goods for consumption shall only be withdrawn
within the period described upon payment of the
corresponding duties, taxes and other charges.
WHETHER OR NOT THE GOODS ARE IN THE SAME
STATE AS IMPORTED.
NCBW INCLUDES:
PUBLIC BONDED WAREHOUSE (PuBW)

-AUTHORIZED by the Bureu toreceive and store GENERAL

CARGOES for EXPORTATION TRANSFER to ANOTHER CBW,
FREE ZONES, or for LOCAL CONSUMPTION shall only
withdrawn upon payment of assessed duties, taxes, and
other charges.
NCBW INCLUDES:

PRIVATE BONDED WAREHOUSE (PvtBW)

-AUTHORIZED bythe Bureau tom import, receive, store

articles for its production INTEDED for DOMESTIC
CONSUMPTION, withdrawal of which shall only be made
only upon payment of the corresponding duties, taxes
and other charges.
NCBW INCLUDES:
AIRLINES CUSTOMS BONDED WAREHOUSE AND
AIRLINES CATERING CUSTOMS BONDED
WAREHOUSE (ACBW)

-SPECIAL type of CBW which stores SPARES PARTS, IN-

FLIGHT DUTY-FREE ITEMS such other goods necessary
for he reasonable requirements of the aircraft, its crew,
and passengers.
NCBW INCLUDES:
MULTINATIONAL REGIONAL BONDED WAREHOUSE

-LICENSED by the BOI to serve as the SUPPLY DEPOT for storage, deposit,
safekeeping of spare parts components, semi-finished products and
rawmaterials including the packaging covering, putting up, marking, labeling,
cutting or altering to customer’s satisfaction, mountaining and/or packaging
ito kits or marketable lots thereof to fill up transaction and sales made by its
officers to parents companies and to serving as a STORAGE of GOODS
PURCHASE LOCALLY by the home office of mutinational for export abroad
under the supervisionn of Bureau.
 https://customs.gov.ph/wp-
content/uploads/2023/01/CAO-01-2022-Customs-
Bonded-Warehouses.pdf

REFERENCES: https://www.studocu.com/ph/document/adamson-
university/bachelor-of-science-in-customs-
administration/cw-notes-cmta-sec-801/33935766

https://customs.gov.ph/wp-
content/uploads/2023/01/cao-13-2019-
Customs_Bonded_Warehouses.pdf
 THANK YOU
FOR LISTENING