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

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  • The Bureau of Customs has updated the national procedure codes for the lodgment of conditionally tax and/or duty-exempt importations in the electronic-to-mobile system
  • The 26 new national procedure codes are contained in Customs Memorandum Order No. 05-2021
  • The procedure codes must be encoded when filling in Box 37 of the single administrative document
  • CMO 05-2021 takes effect February 8

The Bureau of Customs (BOC) has updated the national procedure codes for use in the lodgment of conditionally tax and/or duty-exempt importations in the Electronic-to-Mobile (E2M) system.

The 26 new national procedure codes under Customs Memorandum Order (CMO) No. 05-2021 covers 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.

CMO 05-2021 takes effect on February 8.

Imported goods listed and described in Section 800 are exempt from payment of import duties upon compliance with formalities prescribed in regulations promulgated by the Customs commissioner and 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 provides amended rules on consolidated shipment of balikbayan boxes; and CAO 06-2020 provides the 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 the provisions of CMO 46-2009 and other rules and regulations inconsistent with the new order. – Roumina Pablo

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