| 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 Articles not withdrawn at the end of the one-year storage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. For comments or inquiries, email
Atty. Banday at jtb@pac-atlantic.com.ph.
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