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New codes for lodging conditional tax, duty-exempt imports now in effect

  • Implementation of the new national procedure codes for Box 37 of the goods declaration covering conditionally tax- and/or duty-exempt importations is now in place
  • Customs Memorandum Order No. 05-2021 provides the 26 new national procedure codes that cover goods declaration under Section 800 of the Customs Modernization and Tariff Act

Declarants should start using new national procedure codes when they lodge goods declaration for conditionally tax- and/or duty-exempt importations in the Electronic-to-Mobile (E2M) system, according to the Bureau of Customs (BOC).

The codes were implemented in the E2M System from February 8, BOC Management Information Service and Technology Group deputy commissioner Allan Geronimo said in a February 4 memo, in keeping with Customs Memorandum Order (CMO) No. 05-2021.

READ: BOC updates codes for lodgment of conditionally tax, duty-exempt imports

CMO 05-2021 provides the 26 new national procedure codes that cover goods declaration under Section 800 (Conditionally Tax and/or Duty-Exempt Importation) of the Customs Modernization and Tariff Act (CMTA) as implemented by Customs Administrative Orders (CAO) 06-2016, 01-2018, and 06-2020.

Imported goods listed in Section 800 are exempt from import duties upon compliance with formalities prescribed in regulations promulgated by the Customs commissioner as approved by the Finance secretary.

CAO 06-2016 provides guidelines for conditionally tax- and/or duty-exempt importation of returning residents and overseas Filipino workers; CAO 01-2018 lays out amended rules on consolidated shipment of balikbayan boxes; and CAO 06-2020 provides conditionally tax- and/or duty-exempt importations under Section 800 of the CMTA excluding subsections (F) and (G).

The procedure codes must be encoded when filling in Box 37 of the single administrative document in order to trigger the E2M System to apply the tax- and/or duty exemption on importations covered by Section 800.

The following are the new national procedure codes:

  • Section 800 (A) – C01
  • Section 800 (B) – C02
  • Section 800 (C) – C03
  • Section 800 (D) – C04
  • Section 800 (E) – C05
  • Section 800 (F) – C06
  • Section 800 (G) – C07
  • Section 800 (H) – C08
  • Section 800 (I) – C09
  • Section 800 (J) – C10
  • Section 800 (K) – C11
  • Section 800 (L) – C12
  • Section 800 (M) – C13
  • Section 800 (N) – C14
  • Section 800 (O) – C15
  • Section 800 (P) – C16
  • Section 800 (Q) – C17
  • Section 800 (R) – C18
  • Section 800 (S) – C19
  • Section 800 (T) – C20
  • Section 800 (U) – C21
  • Section 800 (V) – C22
  • Section 800 (W) – C23
  • Section 800 (X) – C24
  • Section 800 (Y) – C25
  • Section 800 (Z) – C26

CMO 05-2021 repeals or modifies provisions of CMO 46-2009 and other rules and regulations inconsistent with the new order. – Roumina Pablo

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