Republicof the Philippines

Departmentof Finance\
Bureau of Customs
1099Manila

Customs Memorandum Order

No. ~J..- \0

To All District Port Collectors of Cus~oms and

Other Concerned Officials and ETPIOyees

Subject Revised Customs Port Operations Manual

In order to update the old port operations manual issued in 1972 that should
strengthen our commitment to a transparent and efficient delivery of quality services and
in line with the Philippine government's commitment to the Revised Kyoto Convention, this
Revised Customs Port Operations Manual is hereby published for compliance of the Bureau
personnel and guidance of the transacting public.

It is hereby declared that compliance with this Revi~ed Customs Port Operations
Manual is considered compliance with the provisions of thel Tariff Customs Code of the
Philippines, as amended, and that non-compliance will be penajlized accordingly.

All previous Orders inconsistent herewith are deeme~ repealed, amended and/or
modified accordingly. \

This Order shall take effect immediately.

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(b) Commercial Invoice I
(c) Packing list
(d) Export permit (for regulated cargoes) I
1.2. Additional Documents Required

(a) CBW Shipments - Transfer Note, Certificate of Identification

(Cl) and Certificate of Inspection and
loading (Cll)
(b) PEZA Shipments - PEZA Transfer NoJte and PEZA Tally
Sheet

(c) ~~~~~~al Transit Cargo Manif (t

(d) Constructive - Previous Import IEntry and Intemal

Warehousing Revenue Declaration (IEIRD), Re-
and Immediate exportation Bond r· nd Transhipment
Exportation Permit
(e) Special Permit to - letter request from Shipping Lines and
load list of containers intlnded for loading

2. Inspector's Certificate of LadinglReport 0 Customs Inspecto'r on

Board

The Inspector's Certificate of lading is accornplisbed by the Customs

Inspector on board of a carrying vessel for all conventional export
cargoes loaded into vessels. The Inspector's Ce~·tificateof lading shall
be accomplished in five (5) copies and Si9]rhedby the Customs
Inspector on board vessel.

He shall submit the original copy of the lnspector's Certificate of lading

together with the working copies of the EXP9rt Declaration/Permits
covered by the report to the Export Division/Prrocessing Office (or its
equivalent Office) concerned within five (5) 10rking days after the
departure of the carrying vessel to which tlhe conventional export
cargoes are loaded.

The Customs Inspector shall maintain a ru ning list of all Export

Declaration/Permits presented to him coverin~ export cargoes to be
loaded on board a vessel to which he is assi9~ed. From the prepared
list, the Customs Inspector shall prepare the I~spector's Certificate of
Lading covering such exportation indicating therein the actual number
and kinds of goods loaded. Prior to the cleara Ice of vessel to sail, the

REVISED CUSTOMS PORT OPERATIONS MANUAL 37

£2 (fa~ '''''-r),
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 Customs Inspector shall verify and examine wHether the Outward
Foreign Manifest issued to the Master of the carrying vessel together
with the ship's clearance tallies with the p~epared Inspector's
Certificate of Lading. Should there be a discrepancy as to the
correctness of entry in the Outward Foreign Manifest with that of the
Inspector's Certificate of Lading, the Customs Insdector on board shall
not allow the vessel to sail until such Outward /Foreign Manifest is
corrected.

For ports wherein a Customs Container conrol

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Division (or its
equivalent office) does not operate, the Customs I spector of the Piers
and Inspection Division thereat shall act as the Stuffing or Loading
Inspector, as the case may be. And as such, thr assigned Customs'
Inspector shall observe the enumerated duties and responsibilities as
herein provided.

3. Customs Clearance of Foreign Vessel

For purposes of clearances of a vessel, the folio ing documents shall

be presented to the PID Clearance Section prilr to the issuance of
clearance:

(a) BOC OPM Form No. 12 - Outward Foreigm Manifest (4

copies)
• 1 original copy
• 3 photoco ies

(b) BOC OPM Form No. 10 - Oath of Master in Manifest in

Clearance for a Foreign Port (4
copies)
• 1 Originrl copy (with
Customs Documentary
Stamp)
• 3 photocopies

(cl BOC OPM Form No. 11 - Oath of MaJer to Foreign

Vessel Cle,ring Without
Passengers (4IcoPieS)
• 1 origi1al copy (with
Custom Documentary
Stamp)

38 Bureau of Customs

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 • 3 photocopies

(d) BOC OPM Form No. 2 - Clearance of Vessel to a

Foreign Port (2 cOjPieS)
• 1st original copy
(Customs copy with
Customs Documentary
Stamp)
nd
• 2 original copy (Master
of the Ves~el's copy with
original seal and
signature of the
Collector (i)f Customs or
his dUI~ authorized
representative)

(e) BOC OPM Form No. 3 - Clearance J

Customs
Inspector assiqned on board in
3 copies

• 1st copy for Clearance

Officer
• 2nd copy for the Shipping
Agent I
rd
• 3 copy for the Customs
Inspector on Board

(f) B.C. Form No. 88 - Statistic Supplemental in 4

copies

(g) Bureau of Quarantine Clearance for Outgoin ~Vessels

(h) Plant Quarantine Clearance

(i) Post Office Clearance

(j) Request for Customs clearance by shipping) agency signed

by the Customs Inspector concurring that the vessel in which
he is assigned is ready to sail for foreign port.

(k) The register and shipping articles, if the vessel is of

REVISED CUSTOMS PORT OPERATIONS MANUAL 39

e (?J-(n~),
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 Philippine Registry.

(I) The consular certificate of entry, if the vessel is of Foreign

Registry, when required. I

When a vessel from a foreign port is compelled by stress of weather or

other necessity to put into any port other than triat of her destination,
such vessel "in distress" i.e., for bunkering, wbtering, provisioning,
sheltering, emergency repairs, landing sick crew /member or other like
causes, other than for loading or unloading of cargoes, the Customs,
Senior Boarding Officer shall place the veJsel under Customs
surveillance and supervision by posting the clustoms Inspector on
board. Upon receipt of marine protest that the ~essel put into port for
the purpose of relieving "distress" and that no cargo or passenger will
be discharged or laden, the vessel may be per~itted to sail subject to
the usual entrance and clearance formalities at tHe Customshouse.

B. Stuffing and Loading of Cargoes

1. Containerized

1.1. Instructions Relative to Stuffing of Conta nerized Export Cargoes

(a) Upon the issuance of the Authority to Load, the Export

Declarations! Permits duly processed at the Export Division
(or its equivalent office) shall be forwar ed to the Customs
Container Control Division (or its eq~ivalent office) by
Exporters/Shippers or Customs Representatives.

(b) The Notice of Stuffing shall be submitted at least twenty-four

(24) hours in advance indicating the/rein the kind and
quantity to be stuffed, the container number to which
cargoes shall be stuffed, the time styffing will start, the
address where stuffing will be done, ard the name of the
Exporter!Shipper.

(c) The assigned Stuffing Inspector shall not allow stuffing of

export cargoes into the container van unless the duly
processed Export Declarations! Permits 10fthe cargoes to be
stuffed shall have been presented with ~heAuthority to Load
stamped thereon.

40 Bureau of Customs
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(d) The assigned Stuffing Inspector shall supervise the actual
stuffing which shall be conducted in the presence of
representatives from all parties concerned.

He shall carefully verify export declarltions/permits to

ascertain the exact quantity and kind of c1rgo to be stuffed
into the container. Hence, he shall be at the place of stuffing
to supervise actual stuffing and shall remaIn until stuffing is
concluded and the doors of the containen van are closed,
locked and properly sealed.

(e) Upon completion of the conduct of stuffing, the assigned

Stuffing Inspector shall affix his signature on the stuffing
report/sequence attesting to the fact that he cargoes were
t/'

indeed stuffed into the container. In case of stuffing at CY-

CFS outside customs zone, he shall issue a transfer note
with cargo details and the cargo underquardsd by the CY-
CFS Customs Guard for delivery to the Loading Inspector
assigned to the carrying vessel.

(I) Duties and Responsibilities of the Stuffing rSPeclor

(1) The Stuffing Inspector shall supervIse the actual

stuffing at the place where it shall be cTnducted;
(2) He shall see to it that only those eXP9rt cargoes with
duly processed export declarations/ permits with the
Authority to load shall be allowed to be stuffed into the
container van;
(3) He shall ascertain that the accompan ing supporting
documents/attachments to export declarations!
permits are complete and correspo d to what has
been declared therein;
(4) He shall make sure that any discrepa cy in the export
declarations/permits as against the export cargoes to
be stuffed is rectified accordingly;
(5) Upon completion of the stuffing, he shall ascertain

and properly sealed;

r
that the doors of the container van ar closed, locked
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(6) In case of stuffing at CY-CFS outside customs zone,
he shall issue a transfer note with carp'o details;
(7) Upon the departure of the vessel to which the
container van was loaded, he shall accomplish the
Inspector's Certificate of Lading (ICL)
(8) As to warehousing export Shipment, he shall certify
and sign the Certificate of Inspection and Loading
(Cll); and

REVISED CUSTOMS PORT OPERATIONS MANUAL 41

R DD_,<OV, s-
 Shall perform such other duties that rnav be assigned
to him from time to time by his superiors.

(g) Inspector's Certificate of Lading/Report of the Stuffing

Inspector

The Stuffing Inspector shall accomplish the Inspector's

Certificate of Lading specifying the number cofcontainers and
description of goods appearing on eaCl1b'of the Export
Declaration/Permit noting in the "Remarks olumn" the van
number opposite the cargoes contained in one Export
Declaration/Permit.

For export cargoes stuffed or placed in eo tainer vans, the

Inspector's Certificate of Lading (ICL) shall be accomplished
in five (5) copies and signed by the tuffing Inspector
assigned to conduct actual stuffing.

He shall submit the original copy of the ICL together with the
working copies of the Export DeclarationsfPermits covered
by the report to the Export Division (or its ~quivalent office)
concerned within five (5) working days after the departure of
the carrying vessel to which the con ainerized export
cargoes were loaded.

(h) Duty requirements and Overtime Work conrions

All incidental expenses (allowance, meal jnd transportation

allowance) attendant to the services rendered by the Stuffing
Inspector for the conduct of actual stuffin shall be for the
account of the exporter/shipper and/or Y -CFS operator
served.

1.2. Stuffing of Containers in Customs Bonded Warehouses

When export cargoes are to be stuffed in eo tainers at shipper's

Customs Bonded Warehouse, the stuffing shall e supervised by the
Warehouseman. Upon completion of stuffing, the Warehouseman shall
seal the container and take note on his transfer n te the number of the
container, the kind and quantity of its contents, nd also state therein
that the same is to be transferred from t e Customs Bonded
Warehouse to the destined port of loading. Cus oms Guard assigned
42 Bureau of Customs
 to the Customs Bonded Warehouse shall under uard the container
until properly received by the Customs Container Control Division (or
its equivalent office) Loading Inspector.

1.3. Loading of Bulk and Break-Bulk Export Ca goes at Shipside

(a) Loading of export cargoes shall be ettectec only upon

presentation to the Customs Inspector on board a duly
approved loading permit. The Customs Intpector on board
must see to it that the name of the carryin! vessel stated in
the loading permit is correct.

(b) All cargoes at shipside shall have appro~riate permits for

such loading. The Customs Inspector shall take note of the
names of lighters where the export cargoes are loaded,
specifying the marks and numbers and m~st see to it that
what was loaded conform to the num er of packages
appearing on the export entry.

(c) Loading of bulk cargoes at shipside sh 11be subject to

weighing. The Importer concerned shall m ke a request for
the assignment of a Customs Guard to check the actual
weighing of such bulk cargoes in their respective
warehouses prior to loading on barges.

(d) Loading of containers, whether loaded or empty at shipside

from lighters should not be allowed because of the difficulty
of checking the numbers and contents of loaded containers
should verification be required. All cohtainers whether
loaded or not should be loaded from the piJr.

1.4. Instructions Relative to Loading of Contaimerized Export Cargoes

(a) The Loading Inspector assigned to the ca rying vessel shall

verify and ascertain that the export declar tions/permits with
container numbers indicated therein ave been duly
processed at the Customs Container Con rol Division (or its
equivalent office), duly signed by the Chief, Customs
Container Control Division or his duly authorized
representative.

(b) The Loading Inspector shall not alloT the loading of

REVISED CUSTOMS PORT OPERATIONS MANUAL 43

8 {t'D~~< .J¥v
 containerized export cargoes into his ssigned vessel
without the corresponding duly prbcessed export
declarations! permits with the Authority 11 Load stamped
thereon.

The Loading Inspector shall allow the I lading only upon

presentation of an authority to load by the f IlIowing:

• Export Division/OSEDC for regular exports, Special

Permits to Load(SPL) (local transhipment), CBW
export shipments, and PEZA shiPments;1
• Export Coordination Division (ECD) for Export
Declarations processed by ECD for proVlincial loading;
• Office of the Deputy Collector for Operations for
constructive warehousing and immediate exportation
and foreign transhipment permits; and
• CCCD for SPL empty containers. J

(c) The Loading Inspector shall make sure tha the containers to
be loaded are indeed intended to his assigned vessel and for
that particular voyage of the vessel. I

Upon verification that all the export containerized cargoes

are covered by export declarations/permits, he shall then
consolidate all the pertinent export declarat ions!permits and
sign the Sequence of Loading prepared by the Shipping
l
agent and submits the same to the cust~ms Inspector on
board the carrying vessel before commenc. men! of loading.

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(d) Duties and Responsibilities of the Loading Inspector

(1) The Loading Inspector shall inspect and see to it that

all containerized export cargoes are corered by duly
processed export declarations! permits p ior to loading;
(2) He shall sign and submit the Sequen e of Loading I

prepared by the shipping agent to the Inspector on

board carrying vessel;
(3) He shall prepare and sign Inspector's Certificate of
Lading (ICL) and forward the same to the export
division! processing office! its equivalent unit
concerned, together with copies of approved export
declarations! permits within five (5) workinq days from
the departure of the vessel;

44 Bureau of Customs

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 (4) He shall certify and sign Certificate of II1spection and
loading (Cll) 24 hours after the departure of the
vessel (for Warehousing shipments); and
(5) He shall perform such other duties that may be
assigned to him from time to time by his ruperiors.

(e) Inspector's Certificate of Ladingl Report of loading Inspector

After completion of loading, the loading Inspector assigned

to carrying vessel shall, within five (5) working days after the
vessel's departure, accomplish the Inspec~or's Certificate of
lading (ICl) and attached therewith properly endorsed
export declarations/ permits to be submitted to the export
division/ processing office/ its equivalent unit concerned.
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(f) Duty requirements and overtime working conditions

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The District Collector of Customs may authorize overtime
services when the interest of the service so requires.

The overtime services rendered by the loading Inspectors

are to be paid by the Shipping agent, exportrr/shipper, as the
case may be, pursuant to the rates proiided for by the
regulations.

2. Bulk and Break-bulk

2.1. Loading of Export Cargoes at Dockside

Export permits covering export loading shall de presented to the

Customs Inspector prior to actual loading. The ~ustoms Guard shall
make a tally of the actual packages/containers being loaded, checking
the number of the packages, marks and numbe s against the export
entry presented.

The Customs Inspector shall have n? authority. t9 in~pect .~r open the
goods being loaded unless otherwise authorized In writing by the
Collector of Customs. I

REVISED CUSTOMS PORT OPERATIONS MANUAL 45

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 2.2. Loading of Bulk and Break-bulk Export Cargo

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(a) The Customs Inspector on board the vessel shall permit the
lading of export cargo only upon presentation of an authority
to load issued by the following: I

• Export Division/One Stop Export documentation

Center for CBW Shipments, Regular Exports and
PEZA;
• Export Coordination Division (ECD) for Export
Declarations processed by ECD for proiincialloading;
• Office of the Deputy Collector for Operations for
Constructive Warehousing and immediate exportation
and foreign transhipment permits.

He shall carefully verify the loading permit r.s to the quantity

and kind of cargoes to be laden on board the vessel. He
shall comply with the instructions appearing in the permit, if
any, of the issuing authority. He shall make certain that the
cargo to be exported is intended for the ves~el of which he is
in charge and for that particular voyage of the vessel.

(b) For all exportations loaded at shipside, the exporter will send
to the Customs Inspector on board of the vessel, through the
patron of the carrier, a note or "conducs", which will show:

(1) Name of the vessel to which ,ihe cargo is

consigned;
(2) Name and license number of the car ier;
(3) Number of bags, bales, cartons, etc., it contains;
(4) Name of the exporter; and
(5) Number of the export declaration.

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(c) As it is being loaded, export cargo shall be checked by
marks and numbers, if any, except sHipments of bulk
cargoes. The Customs Inspector on board rust see to it that

The Customs Guard assigned to supervise loading of

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only those authorized on the loading permit are to be loaded.

exports must see to it that each export dec ration presented

for loading must be accompanied by
Report made by him.
Guard's Check
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46 Bureau of Customs
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 (d) When export cargo weighed on shore under Customs
supervision is exported, no quantity in excess of the weight
declared shall be received on board. However, if the weight
of the total number of packages loaded I is less than the
weight declared, the Customs Inspector on board shall make
note of this fact on the export declaration which shall be
attested by the chief officer of the vessel.

(e) Upon completion of lading, the Customs Inspector on board

shall execute the Inspector's Certificate of Lading in five (5)
copies. He shall see to it that all export declarations
presented to him for loading are all accounted
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for and all the
cargoes stated therein have been fully loaded, otherwise, he
shall make a report of discrepancy when such cargo
appearing therein the permit are short shipped.

2.3. loading of Passenger's Baggage/Crew Personal Effects

The Customs Inspector on board shall not examine incoming

passenger's baggage. However, if no examiner is on hand, during
night time, Sundays and holidays, the Customs Inspector on board
may inspect and pass the hand-carried personal effects of incoming
passengers, retaining on board articles, goods ahd effects subject to
duty and/or tax which should be sent to the offic~ of the Bay Service
Section, PlO (or its equivalent office) under [transfer notes and
underguarded. The Customs Inspector shall also render transfer notes
and on the face of the original of which thJ receiving customs
personnel in charge at the office of the Bay Servide Section, PlO (or its
equivalent office) shall indicate his receipt.

Outgoing passengers .taking val.uabl~s o~ jewellrry abroad sh.a~1 .b~

advised to secure certificates of Identification froT the Export Division
(or its equivalent office), and it shall be the duty of the Customs
Inspector on board the vessel to verify that such articles are actually
taken on board by attesting on the certificate of identification that such
jewelleries are actually brought by the passenger In board.

Section 17. CUSTOMS TRANSIT

Customs Transit means the Customs procedure under which goods are
transported under Customs control from one Customs office to another.

REVISED CUSTOMS PORT OPERATIONS MANUAL 47

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