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The Bureau of Customs has released Customs Memorandum Order No. 34-2021, which provides guidelines on implementation of the raw materials liquidation system in the Electronic-to-Mobile system
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RMLS is an automated system which determines the volume and value of the raw materials exported and subject for liquidation
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RMLS applies to all goods declarations for warehousing, or the warehousing single administrative document, lodged through the E2M system and processed using the Automated Bonds Management System
The Bureau of Customs (BOC) has released guidelines on implementation of the raw materials liquidation system (RMLS) under the Electronic-to-Mobile (E2M) system.
Dated October 26, 2021 Customs Memorandum Order (CMO) No. 34-2021 describes the RMLS as an automated system which determines the volume and value of raw materials exported and subject for liquidation, including duties and taxes due on allowable residues/wastages/by-products and other portion of the imported article/s, entered through warehousing but no longer usable for the manufacture of the articles to be exported.
The RMLS will be integrated with the Automated Inventory Management System (AIMS), which is also an automated system that customs bonded warehouse (CBW) operators should adopt as a tool to determine and monitor the stock inventory of bonded goods from the time these goods enter the CBW up to the point the goods declaration covered by the warehousing single administrative document is liquidated.
READ: BOC requires CBWs to use automated inventory system
CMO 34-2021 applies to all goods declarations for warehousing, or the Warehousing Single Administrative Document (WSAD), lodged through the E2M system and processed using the Automated Bonds Management System (ABMS), which processes bond transactions and allows BOC to monitor and manage bond balances and flag those that have matured.
READ: BOC order sets guidance on automated bonds management system adoption
The RMLS will be implemented for all bonded goods where the general warehousing bond was processed under the ABMS with “Approved” status, and where the imported raw materials were cleared using goods declaration for warehousing with “Arrived” status in the E2M system.
To fully implement the RMLS, the AIMS will electronically transmit to the RMLS module the raw materials report (RMR) and the raw materials usage report (RMUR).
The RMR should include the entry report (WSAD); the withdrawal report which includes either withdrawal for production or withdrawal for consumption; and finished product report.
The RMUR, meanwhile, is commonly known as the statement of liquidation.
Prior to implementing CMO 34-2021, BOC’s Management Information System and Technology Group (MISTG) should, together with the Interim Training and Development Division, train concerned bureau offices and personnel on the use of the RMLS.
The RMLS, ABMS, and AIMS are part of BOC’s additional features to its E2M system as the agency further computerizes its processes. – Roumina Pablo
