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BOC requires CBWs to use automated inventory system

  • The Bureau of Customs has issued guidelines on the automated inventory management system (AIMS) for imported raw materials entered into customs bonded warehouses
  • Under Customs Memorandum Order No. 20-2021, BOC-licensed CBWs should implement AIMS of the BOC-accredited service provider
  • AIMS implementation seeks to protect from revenue loss caused by possible diversion of raw materials, unauthorized withdrawals, or ghost exports

The Bureau of Customs (BOC) has issued guidelines on the operation and use of its automated inventory management system (AIMS) for imported raw materials entered into customs bonded warehouses (CBW), regardless of type or classification of the CBW.

Under Customs Memorandum Order (CMO) No. 20-2021, which takes effect on July 1, all CBWs granted the license to operate by BOC should implement the AIMS of the service provider accredited by the customs bureau.

CBW operators should adopt AIMS 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 (W-SAD) is liquidated.

CMO 20-2021 noted the implementation of AIMS protects from revenue loss caused by possible diversion of raw materials, unauthorized withdrawals, or ghost exportations.

Prior to implementation of AIMS, the client profile of all active CBWs will be transmitted by BOC to the AIMS. All CBWs, including members of customs common bonded warehouses (CCBW), must have their own assigned unique warehouse codes to ensure accuracy of inventory of the specific goods stored in the CBW.

All users must register in the AIMS.

The AIMS service provider will charge a transaction fee of P160 exclusive of value-added tax for every lodgment of the following declarations in the AIMS:

  • Entry declaration (direct import and constructive import, raw materials) – entry/arrival
  • Withdraw-manufacture declaration – withdrawal declaration
  • Toll manufacturing declaration release or return – transfer declaration
  • Transfer declaration from mother warehouse to member – transfer declaration
  • Entry declaration (finished goods) within the CBW or arrival from subcontractor
  • Exit declaration – export
  • Withdraw-local sales declaration (raw materials, semi-finished, or finished goods) – withdrawal
  • Write off declaration – write off
  • Constructive export – construction exportation
  • Filing of liquidation in the AIMS – liquidation

If the value of the shipment is less than P50,000, the CBW operator/accredited member of CCBW will only pay for creation of the entry declaration in the AIMS and filing of liquidation of the declaration.

Declarations made by an accredited subcontractor in the AIMS will not be subject to any charges.

Generation from the AIMS of any other type of reports will not be subject to any charges either.

BOC will not collect any fees on behalf of the AIMS service provider but will collect from the service provider a service fee for monitoring and supervision of AIMS, equivalent to 10% of fees collected exclusive of VAT in accordance with the published rate for the use of AIMS.

The committee on service provider accreditation will review the fee structure every two years and may recommend changes.

If the AIMS service provider fails to meet its service level agreement target, it will face penalties and its accreditation may be revoked or pre-terminated by BOC.

Any person or entity who obstructs, or attempts to obstruct, the implementation of CMO 20-2021 and its related rules and issuances; or who assists in the same, or who allows oneself to be used to commit the same, will face the appropriate civil, criminal, and/or administrative penalties.

BOC officials or employees found to have violated any provisions of CMO 20-2021 or commits acts undermining its effective implementation, will be immediately relieved, transferred to another office, or assigned to a less sensitive position. This is in addition to sanctions as may be imposed under the Customs Modernization and Tariff Act and Civil Service laws, rules, and regulations.

The BOC deputy commissioner for Assessment and Operations Coordinating Group, in consultation with the deputy commissioner of the Management Information and Systems Technology Group, will issue a memo about the implementation of the AIMS for different CBWs nationwide.

A 24/7 help desk will be provided by the accredited service provider to address any issue that may arise in the implementation of the AIMS. – Roumina Pablo

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