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Customs Memorandum Order 09-2022 guides Bureau of Customs Liquidation and Billing Division staff in the proper liquidation of goods declaration
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Only declarations of goods for consumption are covered by the order
The Bureau of Customs (BOC) has issued guidelines in the implementation of its liquidation and billing system (LBS).
Customs Memorandum Order No. 09-2022, dated March 24, provides procedures in liquidating goods declaration for consumption by the Liquidation and Billing Division (LBD), or its equivalent units in the collection districts, using the LBS and post-entry modification of Single Administrative Document (PMS). The order takes effect five days after its posting in BOC’s official website.
The guidelines define accountabilities of LBD personnel involved in the liquidation of declarations of goods for consumption.
The LBS is a web portal that allows users to audit and evaluate post-entry transactions to determine if there are revenues that still need to be collected from the consignees. The system allows the LBD to send notices and final demand letters as needed automatically.
PMS is a process used to change data in a SAD after a shipment has already been released from BOC to reflect additional duties, taxes, and other charges to be paid by the importer as a result of post-release adjustment.
A post-release adjustment is the process in the liquidation of goods declarations that are found with discrepancies in duties and taxes due to adjustments in the insurance and freight charges, foreign exchange rates, changes on the classification of the goods, and other factors resulting in a re-appraisal of the goods.
Under CMO 09-2022, the following are exempt from review of the LBD within 15 days from payment of duties and taxes:
- Shipments subject to protest and dispute settlement resolution
- Adjustments arising from statement of errors in conformity with Section 912 of the Customs Modernization and Tariff Act (CMTA)
- Goods declarations subject to audit by the Post-Clearance Audit Group
Violations of CMO 09-2022 committed by any person, officer, or employee of BOC will be penalized in accordance with the CMTA and other applicable penal laws or provisions.
BOC will use an information and communications technology-enabled system for the docketing, reporting, and monitoring of shipments.
BOC’s top priority for this year is to continue its computerization program to achieve full automation of services.
READ: Computerization leads BOC’s 10 priority projects for 2022
CMO 09-2022 supplements CMO 53-2010 (Supplemental Guidelines in the Implementation of CMO 27-2009 PMS and SAD Cancellation) and CMO 27-2009 (Procedures for the Implementation of e2m Customs System – Phase 3 IAS in all Customs Ports nationwide) in the PMS.
At the same time, CMO 09-2022 implements Customs Administrative Order 01-2019 (Post-Clearance Audit and Prior Disclosure Program) and CAO 09-2020 (Clearance Procedures for Goods Entered for Consumption under the Formal Entry Process). – Roumina Pablo
