BOC CUSTOMS MEMORANDUM ORDER NO. 32-2009, July 29, 2009

[ BOC CUSTOMS MEMORANDUM ORDER NO. 32-2009, July 29, 2009 ]

SCHEDULE OF CARGO HANDLING TARIFF ARRASTRE CHARGES AND WHARFAGE DUES FOR ASSESSMENT PURPOSES AT MICT & SOUTH HARBOUR

In view of the need for simplified rules and procedures in the computation of duties and taxes, and in line with the computerization program of the Bureau, the following schedule of wharfage fees and arrastre charges must be utilized in the computation of the landed cost for Customs assessment purposes as provided by the Philippine Ports Authority.

I. CONTAINERIZED CARGO

Basis

Rates (Php)

A. Cargo Charges (Arrastre)

1. FCL-Import

20 footer

/box

3, 043.00

40 footer

/box

6, 983.00

45 footer

/box

6, 983.00

2. FCL-Export

20 footer

/box

2, 485.00

40 footer

/box

5, 707.00

45 footer

/box

5, 707.00

2.1 Shut-out Export – an added charge on top of the arrastre (export) charge of:

Full/loaded

/box

2, 482.00

Empty

/box

1, 241.00

B. Wharfage on Containerized Cargo

1. IMPORTED CARGO

a. 20 footer

Php519.35

b. 40 footer

779.05

c. 45 footer

916.50

2. CARGO FOR EXPORT

a. 20 footer Php259.70

b. 35 footer

329.95

c. 40 footer

391.05

d. 45 footer

458.25

3. FOREIGN TRANSSHIPMENT

a. 20 footer US$ 11.93

b. 35 footer 14.99

c. 40 footer 17.77

d. 45 footer 20.83

C. Arrastre on LCL/Break Bulk Cargo (Exclusive of 12% VAT)

Import

Basis

Non-Palletized

Palletized

1. General Cargo

a. Bagged Cargoes (cargoes in bags,sacks)

/RT

Php216.00

Php96.00

b. Frozen Cargoes

b.1 Unpacked Fish

/RT

Php8 11.00

-

b.2 Fish in Cartons

/RT

542.00

-

c. Others (cargoes in crates, boxes, cases, drums, etc.

/RT

122.00

96.00

2. Steel Products

/ RT

143.00

114.00

3. Logs

/1000 Bd. Ft.

186.00

4. Lumber

/1000 Bd. Ft.

-

186.00

5. Heavy Lift

5 – 15

/MT

293.00

-

Over 15 to 20 tons

/MT

485.00

-

Over 20 tons

/MT

681.00

-

6. Bulk Cargo

/MT

122.00

-

7. Checking Charge (Shipside Delivery)

/ RT

14.00

-

Roll-on-Roll-Off Charges

1. Vessel Charges (Stevedoring)

/ RT

65.00

-

D. Wharfage Charges

Revenue ton (volume)

Php30.55

Php 15.25

Metric ton (weight)

36.65

18.35

E. Charges on Containerized Dangerous Cargo (Exclusive of 12% VAT)

IMPORT

CLASS

ARRASTRE

WHARFAGE

1 X 20’

1, 6, 8*

Php4,565.00

Php519.35

2, 3, 4, 7*

3,804.00

519.35

5, 9*

3,347.00

519.35

EXPORT

CLASS

ARRASTRE

WHAR FAGE

1 X 20’

1, 6, 8*

Php3,728.00

Php259.70

2, 3, 4, 7*

3,106.00

259.70

5, 9*

2,734.00

259.70

CLASS

ARRASTRE

WHAR FAGE

1 X 40’

1, 6, 8*

Php8,561.00

Php391.05

2, 3, 4, 7*

7,134.00

391.05

5, 9*

6,278.00

391.05

*CLASS

1. Explosives

2. Gases

3. Flammable Liquid

4. Flammable Solid

5. Oxidizing Agent

6. Poisonous

7. Radioactive (Radiation)

8. Corrosive (Acid)

9. Irritants

All rules and regulations inconsistent with this Order are hereby deemed repealed, superseded or modified accordingly.

This Order shall take effect immediately.

Adopted: 29 July 2009

(SGD.) NAPOLEON L. MORALES

Commissioner