Home » Customs & Trade » Customs issues clearance rules for IFM amendments

THE Bureau of Customs recently issued an order requiring clearance by the Office of the Commissioner (OCOM) for "substantive" amendments to the inward foreign manifest (IFM) for the Port of Manila and Manila International Container Port (click here for order.)

The following amendments are considered "substantive" under the order:

  • All instances of amendment in the name of the consignee, especially where status is concerned such as from non-tax exempt to tax-exempt corporation;
  • Amendments which could affect collection of duties and taxes such as amendment of the description and in the quality, gross weight and measurement particularly where the change is from higher to lower;
  • Change in the consignee's and/or notify party's name and/or address;
  • Total change in the container number;
  • Change in the number of packages; and
  • Change in the country of origin.

The order signed by Customs Commissioner Angelito Alvarez also said minor amendments will no longer require clearance by the OCOM but these will be approved by the Deputy District Collector for Operations.

Back to the old

It is interesting to note that the new order simply reverts to the process in place prior to the assumption of Alvarez last June, when Atty Napoleon Morales was still commissioner. During that time, however, there was no distinction made on the kind of amendments that would require approval by the District Collector for Operations and clearance by OCOM.

After Alvarez took his oath, he ordered that the clearance by OCOM of IFM amendments was no longer required, only the approval of the District Collector for Operations.

This early, industry stakeholders are saying the new order may require clarification. Some are wondering why minor amendments will now have to go through the Deputy District Collector for Operations and not the District Collector for Operations.

PortCalls sources said the Deputy District Collector for Operations normally "implements" changes, but not approves them. The latter's function is normally reserved for the District Collector for Operations.

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