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Q&A
on use, operation of public CBWs under CAO 2-2003
(March 24, 2003)
The Bureau of Customs (BOC) recently came up
with the Rules and Regulations Rationalizing the
Use and Operations of Public Customs Bonded Warehouses
(CBW's). This is otherwise known as Customs Administrative
Order No. 2-2003. Here are some questions and
answers:
1. Q: What is the scope of CMO No.
2-2003?
A: It covers Public CBW's duly registered with
and authorized by the BOC.
2. Q: What is a "Public CBW"?
A: It is a facility licensed by the BOC, when
the business of the port requires, to receive,
store and take custody of general cargoes, under
bond, for exportation, transfer to another customs
bonded warehouse or ecozone/PEZA, or for local
consumption, in the same state and condition the
cargoes were when imported.
3. Q: When is the establishment
of a Public CBW allowed?
A: It shall only be allowed upon determination
that the business of a particular port requires
such a facility, upon recommendation of the District
Collector of Customs and the Customs Bonded Warehouse
Committee and subject to the approval of the Commissioner
of Customs.
4. Q: When can imported articles
be deposited into a Public CBW?
A: On a per shipment basis, imported articles
may be deposited into a Public CBW upon certification
by the arrastre operator that the port has no
available space and/or has no available equipment/facilities
specially required to handle such articles. The
Public CBW operator must certify that he has the
necessary space for storing such materials and/or
the necessary equipment/facilities to handle the
same, on the recommendation of the Chief of the
operating division and with the approval of the
District Collector.
5. Q: How long can imported articles
be stored in a Public CBW?
A: Imported articles may be stored therein for
a period not exceeding one (1) year to be counted
from the date of arrival. Articles not withdrawn
at the end of the one-year storage period shall
be sold at public auction pursuant to the Tariff
and Customs Code of the Philippines.
6. Q: How are authorized transfers
from the port to a Public CBW effected?
A: Authorized transfers from the port to a Public
CBW may be effected upon filing of the corresponding
warehousing entry which shall be processed in
accordance with the existing Selectivity system
and upon the posting of the required bond.
7. Q: What will happen if the imported
articles are without the corresponding clearance
and/or import authority?
A: These will not be allowed to be transferred
from the port to a Public CBW and shall be subject
to seizure/forfeiture without prejudice to other
appropriate penalties.
8. Q: Is a Customs Guard required
during the trasfer of the imported articles from
the port to a Public CBW?
A: Yes. The transfer shall be under continuous
guarding by customs guard until delivery at the
warehouse is acknowledged in the covering boatnote
by the customs personnel assigned thereat.
9. Q: Can imported articles for
local consumption be withdrawn from a Public CBW?
A: Yes. Withdrawals for local consumption shall
be allowed only upon payment of duties and taxes.
10. Q: Are withdrawals for transfer
to another CBW or ecozone/PEZA allowed without
the payment of customs duties and taxes?
A: Yes. Provided that the transfer to another
CBW shall be under bond; and provided further
that the articles sought to be transferred fall
within the authority/license of the receiving
CBW; and provided finally that such transfer shall
be approved by the Chief of the concerned operating
division of the receiving CBW.
Subsequent transfer from a receiving
CBW to another CBW shall as a rule, is not allowed.
In case of transfers to ecozones/PEZA,
the articles sought to be transferred shall be
covered by an import authority duly issued by
the concerned ecozone/PEZA authority duly designated
for the purpose. The Chief of the operating division
shall verify the authenticity and due execution
of the ecozone/PEZA import authority.
11. Q: What will happen to Public
CBW's found to be operating not in conformity
with this CAO?
A: If they do not opt to conform within the three
(3) month period from the effectivity of the said
CAO, they shall be deemed closed.
The BOC in promulgating this CAO
seeks to rationalize the use and operations of
Public CBW's and to ensure that these facilities
are not used to delay or evade the payment of
lawful duties and taxes.
Thus, let us do our share in ensuring
that Public CBW's are operated in order to spur
the development of the Philippine economy.
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For comments or inquiries, email
Atty. Banday at jtb@pac-atlantic.com.ph.
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