BC CUSTOMS MEMORANDUM ORDER NO. 025-2007, September 07, 2007

[ BC CUSTOMS MEMORANDUM ORDER NO. 025-2007, September 07, 2007 ]

CLEARANCE REQUIREMENT FOR INITIAL AND RENEWAL OF REGISTRATION OF IMPORTED VESSELS PURSUANT TO THE MEMORANDUM OF AGREEMENT (MOA) BETWEEN MARITIME INDUSTRY AUTHORITY (MARINA) AND BUREAU OF CUSTOMS (BOC)

SECTION 1. Objective – To ensure the payment and collection of proper duties and taxes covering the importation of ships, tankers, barges, tugboats, lighterages, tramping vessels, small sea craft and other foreign vessels through the establishment of a Central Clearance Unit within the Office of the Commissioner.

SECTION 2. Certificates of Payment – Certificates of Payment shall be issued by the District/Port Collector for all types and kinds of ships or vessel, tankers, barges, tugboats, lighterages, small sea-craft and other similar sea-craft that entered into the country for permanent or temporary conversion into Philippine flag or registry. The authority to sign the Certificate of Payment may be delegated to the Deputy Collected for Operations upon recommendation by the District/Port Collector concerned and approval by the Commissioner of Customs.

For all intents and purposes, Certificates of Payment shall be considered accountable forms containing the following details:

A.Importation or permanent conversion

Certificate of Payment Number

Date of Issuance

Issuing Port/District/Office

Import Entry & Internal Revenue Declaration (IEIRD) Number

IEIRD Date of Assessment

IEIRD Port of Entry

BCOR Number

Amount Paid

TCC Number and Amount Applied, if applicable

10.IMO Number, Original Name of Vessels

11.Previous Flag or Registry of the aircraft or ship

12.Vessel Description in Tariff Terms

13.Hull Number

Engine number, if applicable

Date or year built

Vessel particulars

Displacement

Importer/Consignee

B.Lease/Bareboat Charter or Temporary Conversion

Bareboat Charter Contract

MARINA Approval

Certificate of Payment Number

Date of issuance and period of validity

Issuing Port/District/Office

Inward Foreign Manifest & Internal Revenue Declaration (IEIRD) Number

IEIRD Date of Assessment

IEIRD Port of Entry

Processed Re-export Bond Policy

If under Bond, Bond Number, Issuing Bonding Company with validity period

IMO number, Original Name of Vessels

Previous Flag or Registry

Vessels Description in Tariff Terms

Hull Number

Engine number, if applicable

Date or year built

Vessels particulars

Displacement

Pending the issuance of the centralized printed form of the Certificates of Payments, all ports/districts issuing Certificates of Payment may issue computer generated serialized Certificates of Payments using the attached format marked as Annex “A” hereof.

For all purposes, the Certificate of Payment issued pursuant to this Order shall be considered the official trustworthy document evidencing that the importation has passed through a customhouse and has paid duties and taxes.

SECTION 3. Certificate of Payment Centralized Clearing Center (CPCCC) – There is hereby established a Certificate of Payment Centralized Clearing Center or CPCCC, in the Office of the Commissioner with the following functions:

1. Act as the implementing office of the Bureau of Customs (BOC) in relation with the objectives, terms and conditions of the Memorandum of Agreement (MOA) the BOC executed with the MARINA.

2. Act as liaison office between the BOC and MARINA for all matters regarding the permanent and temporary conversion and/or registration of all types and kinds of foreign vessels, and ships to Philippine flag or registry.

3. Collate and evaluate the correctness and accuracy of data reflected in the Certificate of Conversion as against import documentation.

4. Transmit to MARINA the Certificates of Payment originating from the different Ports/Districts.

5. Evaluate imported ships and vessels already issued registration papers by MARINA and recommend further action such as additional payment of duties and taxes, issuance of one-time Clearance for purposes of renewal of registration or recommend to the concerned District Collector the issuance of Warrant of Seizure and Detention.

In cases where additional duties, taxes and/or penalties and surcharges are discovered, CPCCC shall indorse the whole folder back to the originating District or Port for imposition and collection of the said additional payments. After the additional payments shall have been made, the originating District or Port shall return the said papers together with the certified true copy of the BCOR to CPCCC for further processing of the importation.

SECTION 4. Transmittal of Certificates of Conversion – After the Certificate of Payment is signed by the District/Port Collector or Deputy Collector for Operations, as the case may be, the same together with certified true copies of the following documents shall be transmitted to CPCCC:

Import Entry & Internal Revenue Declaration (IEIRD)

Bill of Lading or Airway Bill

Authenticated and Notarized Commercial Invoice

Packing List

Notarized and authenticated Contract/Memorandum of Sale

MARINA Authority to Import or Bareboat Charter or Lease

Previous Registry/Flag of Ship

Previous Safety Certificates on the Seaworthiness of the ship

Surveyors Report

A separate set of documents must be forwarded to the TIRAO, PEAG.

SECTION 5. Transmit to MARINA – CPCCC, upon receipt of complete documentation, shall transmit the same to MARINA, within ten (10) working days from receipt thereof.

SECTION 6. Repealing Clause – All previous issuances contrary to this Order are hereby repealed or modified accordingly.

SECTION 7. Effectivity – This Order shall take effect immediately.

Adopted: 07 Sept. 2007

(SGD.) NAPOLEON L. MORALES Commissioner