To implement pertinent provisions of RA 10863 or the Customs Modernization and Tariff Act (CMTA) 2016 related to the establishment and supervision of Customs Bonded Warehouse (CBW) and to consolidate all existing Customs Administrative Orders (CAOs) dealing on CBWs, the Bureau of Customs (BOC) issues CAO No. 01-2022 with subject “Customs Bonded Warehouses”.
A Customs Bonded Warehouse refers to a warehouse authorized by the Bureau of Customs to import, receive, and store goods or materials either for manufacture into finished products for export or storage. Only the BOC is authorized and responsible for the licensing of all CBWs. These warehouses are considered as extension of customs premises concerning the dutiable goods stored thereat for the protection of government revenue.
The CAO applies to all types of CBWs listed in the CMTA which include manufacturing and non-manufacturing CBWs among others.
The objectives of said order are to provide the guidelines for the establishment, operation, supervision, and control of CBWs, protect revenue through institution of safeguard and control measures over CBWs, define the rights, and obligations of operators of CBWs accredited sub-contractors and members, to improve the level of compliance of CBW operators, establish, develop, and implement CBW raw materials management system, and to align Customs regulations on CBWs with international standards and best practices.
Furthermore, the procedure for the application for the Issuance of Authority to Operate and documentary requirements are also listed under the administrative provisions of the order, as well as all operational provisions related to CBW, and responsibilities of all CBW operators.
In case of violations and non-compliance to the order, different administrative sanctions without prejudice to the criminal and other administrative liability provided under the CMTA, may be imposed upon the operator for the listed offenses in the order which include diversion of bonded goods, unauthorized withdrawal or transfer of goods, unauthorized relocation of CBW and changes in the layout, among others.
The copy of CAO 01-2021 is uploaded at the BOC website under “Issuances” tab for the reference and information of BOC employees and stakeholders.
The said CAO may be accessed through the link: https://customs.gov.ph/wp-content/uploads/2022/02/CAO-01-2022-Customs-Bonded-Warehouses.pdf