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The Bureau of Customs has amended rules on implementation of the Convention on Temporary Admission (Istanbul Convention), also known as ATA Carnet System
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CAO 01-2023 amends Section 4.11 of CAO 02-2022, specifically on the imposition of a regularization fee
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The new Customs order adds a subsection for BOC to work closely with the National Issuing and Guaranteeing Association and the International Chamber of Commerce for implementation of the electronic ATA Carnet system in the country
The Bureau of Customs (BOC) has revised rules governing the ATA Carnet System or the Convention on Temporary Admission (Istanbul Convention).
Customs Administrative Order (CAO) No. 01-2023 amends CAO 02-2022, which provides for rules in implementing the ATA System in the Philippines.
RELATED READ: BOC sets rules to implement ATA Carnet
CAO 01-2023 amends Section 4.11 of CAO 02-2022, which now imposes a regularization fee if evidence of re-exportation is not provided by the re-exportation counterfoil that is duly completed, signed, stamped, and dated by BOC. The regularization fee is set at:
- First offense – Philippine peso amount equivalent to US$25
- Second or subsequent offenses – Philippine peso amount equivalent to US$50
If the re-exportation has not been certified and even if the validity period of the papers has already expired, the BOC under the new order may accept certain particulars or documents as evidence of re-exportation, provided that a regularization fee will be collected.
CAO 01-2023 also adds a subsection to CAO 02-2022 which states that BOC should work closely with the National Issuing and Guaranteeing Association (NIGA) and the International Chamber of Commerce (ICC) for the utilization and implementation of the electronic ATA (e-ATA) Carnet system in the Philippines once the digital carnet system is fully adopted and implemented as acceptable admission document for temporarily admitted goods covered under the Istanbul Convention.
The ICC has developed an e-ATA Carnet project that aims to digitize ATA Carnets and the lifecycle management process, from issuance and declarations to transactions and claims. ICC is the international organization administering the global guarantee chain for NIGAs.
In the Philippines, NIGA is the association affiliated to a guaranteeing chain and accredited by BOC to issue Temporary Admission Papers (TAP) and to guarantee the amount of security and other charges to be imposed. The Philippine Chamber of Commerce and Industry last year was appointed by the BOC and acknowledged by the ICC as the NIGA for the Philippines.
TAPs are international customs document accepted as a customs declaration which makes it possible to identify goods and which incorporates an internationally valid guarantee to cover import duties and taxes.
The ATA Carnet is an international customs and temporary export-import document. It is used to clear customs in 87 countries and territories without paying duties and import taxes on merchandise that will be re-exported within 12 months. These include commercial samples, professional equipment, and articles for presentation or use in trade fairs, shows, and exhibitions.
Philippine businesses attending trade fairs and exhibitions in territories that are parties to the Convention are expected to benefit from this system. – Roumina Pablo
