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BOC order tackles provisional declaration of donated goods

The Bureau of Customs (BOC) has issued rules on provisional declaration of donated goods for relief consignment under a state of calamity.

In a memo dated March 17 and effective immediately, BOC said goods involving donations for relief consignment may be provisionally declared in accordance with Customs Memorandum Order (CMO) No. 07-2020 (rules covering the availment of provisional goods declaration to be processed under the formal entry system), subject to these conditions:

  • The donee must be a national government agency such as the Department of Health
  • The consignee, through its responsible officer, will issue an undertaking to submit the lacking document within 45 days from release of the shipments, and use or distribute the goods only upon clearance from the Food and Drug Administration or other regulatory agencies, if required.

The lacking documents may include, among others, the Tax Exemption Indorsement (TEI) from the Department of Finance. For the swift release of the goods, the received copy of the application for TEI will be dispensed with.

Donated goods will be considered as relief consignment, as defined by Section 120 (Relief Consignment) of the Customs Modernization and Tariff Act (CMTA), imported during a state of calamity, and tendered for specific calamity victims.

Goods will be exempt from duties and taxes pursuant to Section 121 (Duty and Tax Treatment) of the CMTA.

While the goods will be released under tentative assessment, the posting of bond for their release will not be required.

Pursuant to Section 120 of the CMTA, the port should allow the following:

  • Lodging, registering, and checking of the provisional goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival;
  • Clearance beyond the designated hours of business or away from customs offices and waiver of any corresponding charges;
  • Examination and/or sampling of goods only in exceptional circumstances

Once the documents are received within the prescribed period, the assessment will be deemed completed.

The district collector will then immediately clear the goods for release to the consignee upon receiving the undertaking.

The Philippines is under a state of calamity as it wages battle against the spread of the coronavirus disease (COVID-19).

The World Health Organization, which has categorized COVID-19 as a pandemic, said that as of March 17, there have been 179,112 confirmed positive cases, with 7,426 deaths.

As of March 18, the Philippines has a total of 202 positive cases with 17 deaths. – Roumina Pablo

Photo courtesy of BOC


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