March 24, 2009
CUSTOMS MEMORANDUM ORDER
TO: All Bureau officials and Employees
SUBJECT: Guidelines in the Allocation of Revenue Collection Target and
Submission of Financial Reports
Section 1. Objectives
1.1. To provide a framework for rationally allocating revenue targets
at all levels in the Bureau of Customs.
1.2. To prescribe the duties and responsibilities of units, officials and
employees pertaining to allocation targets
Section 2. Allocation of Revenue Collection Targets
2.1. The allocation of revenue collection target shall be bases on a system that is
rational, replicable, transparent and fair, and must mitigate any potential perverse
incentives against good performance and integrity among officials and employees. A
rational revenue collection target allocation recognizes the
a. BOC revenues are determined by exogenous factors as well as
b. Exogenous factors may not remain constant during the year;
c. Rational targets require quality verifiable information.
2.2. The allocation of revenue collection target within the Bureau shall be done
three (30) levels, as follows:
2.1.a. Across Collection Districts which shall be allocated by the
commissioner of Customs.
2.2.b. Across Divisions, Sub ports, Sections and other component units
each of the Collection District which shall be allocated by
the concerned District Collector of Customs.
2.1.c. Across individual attritable personnel which shall be allocated by
concerned Division Chief, Port of Collector, Section
Chief or Head of component units.
2.3. The statistical procedure to be used in determining the collection target per
district shall involve the use of verifiable data to determine the relative
contribution of these exogenous variables to the percentage change in
collection per District/Office of the Commissioner.