- Accredited customs bonded warehouses under the Manila International Container Port must comply with all prerequisites under the Automated Inventory Management System (AIMS) by Nov 15
- The Bureau of Customs is preparing to roll out the second phase of AIMS
Client profiles and their assigned unique warehouse codes must be transmitted to the AIMS and users must register in the system before the Nov 15 implementation - The latest inventory of the bonded goods in the CBW must be uploaded a day prior to November 15
- All CBW operators are required to provide working areas and office equipment and supplies to Customs personnel prior to operation
Accredited customs bonded warehouses (CBWs) under Manila International Container Port (MICP) must comply with all requirements under the Automated Inventory Management System (AIMS) by November 15.
This, as the Bureau of Customs (BOC) implements the second phase of AIMS on that day.
In Assessment and Operations Coordinating Group (AOCG) Memo No. 565-2021 dated October 28, AOCG deputy commissioner and CBW Committee chair Atty. Edward James Dy Buco directed all CBWs to ensure they have complied with the prerequisites prescribed under Section 4.2 of Customs Memorandum Order (CMO) No. 20-2021.
Client profiles and their assigned unique warehouse codes must be transmitted to the AIMS and users must register in the AIMS before the implementation on November 15.
CMO 20-2021, which took effect last July 1, provides guidelines on the operation and use of AIMS for imported raw materials entered into registered CBWs, regardless of type or classification of the CBW.
READ: BOC requires CBWs to use automated inventory system
AIMS is the automated system CBW operators should adopt as a tool to 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.
According to CMO 20-2021, AIMS is being implemented to protect BOC from revenue loss caused by possible diversion of raw materials, unauthorized withdrawals, or ghost exportations.
Phase 1 was earlier implemented at the Port of Manila.
READ: Automated inventory management system goes live at BOC-POM
All CBWs granted the License to Operate by BOC should implement the AIMS of the service provider accredited by the customs bureau.
Cargo Data Exchange Center, Inc. is the accredited service provider for AIMS.
Under the October 28 memo, the latest inventory of the bonded goods in the CBW, whether as raw materials in their original form, work in progress, or as finished goods, must be uploaded a day prior to November 15.
All CBW operators are likewise directed to comply with Section 5.12.2 of Customs Administrative Order No. 13-2019, which requires CBWs to provide Customs personnel suitable working areas and the needed office equipment and supplies prior to operation.
According to CMO 20-2021, 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 shipment is less than P50,000 in value, the CBW operator/accredited member of customs common bonded warehouses (CCBW) will only pay for the creation of the entry declaration in the AIMS and the filing of liquidation of the declaration.
Declarations made by an accredited subcontractor in the AIMS will not be subject to any charges.
Generation of any other type of reports from the AIMS will not be subject to any charges.
BOC will not collect any fees on behalf of the AIMS service provider, but it will collect from the service provider a service fee for monitoring and supervising the AIMS, the fee 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 civil, criminal, and/or administrative penalties.
BOC officials or employees who violate CMO 20-2021 or act to undermine its 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.
A 24/7 help desk will be provided by the accredited service provider to address any concern or issue with the implementation of the AIMS. – Roumina Pablo
