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CUSTOMS MEMORANDUM ORDER
NO. 23-2009
SUBJECT:
Revised Rules and Regulations on Accreditation of
Importers thereby amending Customs Memorandum
Order No. 15-2009 dated April 13, 2009.
1.0. OBJECTIVES
1.1. To ensure the effective and proper enforcement of the Tariff and Customs
Code of the Philippines, as amended (TCCP) and all other relevant laws,
rules and regulations by ensuring that only legitimate entities are
accredited as importers;
1.2. To update, amend and or supersede CMO No. 15-2009 including all rules
and regulations relating to accreditation of importers issued by the Bureau
of Customs (BOC);
1.3. To guard the interest of the government against abuse of accreditation
privileges.
2.0. COVERAGE
This Order shall cover all importers except the following importations
which are exempt from the accreditation requirements under this Order but shall
still be covered by separate rules and regulations, such as CMO No. 39-2008 on
the Client Profile Registration System (CPRS):
2.1. First and Last Importation for the year;
2.2.
Importations by parcel post;
2.3.
Importations covered by special laws, to wit:
2.3.1 Importations covered by the Special Economic Zone Act of 1995
(RA 7916);
2.3.2 Importations by enterprises covered by the Bases Conversion
Development Authority (RA 7227);
2.4.
Importations of
the Philippine Government,
its agencies and
instrumentalities;
2.5.
Importations by foreign embassies, consulates, legations, agencies of
other foreign governments and international organizations with diplomatic
status and recognized as such by the Government of the Philippines, i.e.
Asian Development Bank/World Health Organization.
Republic of the Philippines
Department of Finance
Bureau of Customs
1099 Manila
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3.0. GENERAL PROVISIONS
3.1. All importers shall be required to file an application for accreditation in the
prescribed form as in Annex “A” hereof, which shall be under oath.
3.2. In the ca