Customs Transit, Transshipment and Exportation

CUSTOMS TRANSIT DOCUMENTATION AND PROCEDURES

Documents Required (Transit to CBW, CMO 3-2022, OCO Memo 79-2020)
1. Print Out of TSAD (Model Declaration 8PP 8)
2. Bill of Lading/Airway Bill
3. Commercial Invoice
4. Packing List
5. Permits, Clearances for regulated Goods
6. General Transportation Surety Bond (GTSB)
7. Confirmed E-TRACC Booking (CMO 4-2020)
8. General Warehousing Bond (GWB)
9. Authorization from the Importer

CUSTOMS TRANSIT DOCUMENTATION AND PROCEDURES

Documents Required (Transit under the Co-Loading Act, RA 10668, as implemented by CMC 77-2016 and
CMO 16-2016)
1. Permit for Co-Loading;
2. Payment of Administrative Fee;
3. Load list with the containers and intended vessel of the cargoes to be co-loaded for containerized cargoes;
4. Load/Discharge Port Survey for bulk/breakbulk cargoes;
5. Notice of Imported Cargoes for Co-Loading;
6. Notice of Discharge
7. Copy of Bill of Lading and Inward Foreign Manifest

General Checklist
1. Free Zone Locator/CBW Operator/Customs Broker prepares the required documents laid down by the
existing rules and regulations;
2. Free Zone Locator/CBW Operator/Customs Broker lodges the TSAD and print it as Goods Declaration for
Transit
3. Free Zone Locator/CBW Operator/Customs Broker uploads the TSAD and supporting documents through
the CCPS;
4. Free Zone Locator/CBW Operator/Customs Broker submits the hard copies of the TSAD and supporting
documents 3 days from the date of online filing through the CCPS.

Procedures
The procedures for opening a ticket and uploading the documents with the
CCPS is similar to those shipments processed under GD for consumption through Formal/Informal Entry Process and
outlined under CMO 8-2020 and OCOM Memo 79-2020.

Procedures for Customs Officers (CMO 8-2020, OCOM Memo 79-2020)

1. The ticket will be automatically assigned or routed to the concerned Port and the Bonds Division based on
the input of the User. (Note: for Transit to
PEZA, validation of ElP with JPCO at Ports of Entry is required prior to continue processing with BOC)
2. The assigned Bonds Assigned Officer shall then review the authenticity and sufficiency of the Bonds (GTSB
for Free Zone Locators or General Warehousing Bonds (GWB) for CBW).
3. The evaluation and review of the Bonds Assigned Officer, should the GTSB or GWB be fraudulent or
insufficient, he shall inform the stakeholder indicating it in the message thread of the ticket.
4. Once found to be in order, the Bonds Assigned Officer shall CERTIFY on the sufficiency and authenticity of
the GTSB or GBW on the Remarks portion of the TICKET.
5. For Transit shipments bound to Free Zones, after certification by the Bonds Assigned Officer, the Ticket
shall be transferred to the Assigned Customs Examiner at the ODCO, CPCO, or equivalent office or unit.
6. The Assigned Examiner shall evaluate and assess the import documents submitted, should there be any
findings, the Assigned Examiner shall inform the User by indicating it in the message thread of the Ticket. If
the Assigned Examiner finds the GD to be in order, the Ticket shall be then routed to the Assigned Appraiser
for evaluation and review.
7. Upon review by the Assigned Appraiser, should there be any findings, the Assigned Appraiser shall inform
the User by indicating it in the message thread. If the Assigned Appraiser finds the GD to be in order, he
shall then route the Ticket to the e2m Trigger Officers.
8. The e2m Trigger Officer shall input the assessment of the Assigned Examiner and Assigned Appraiser in the
e2m System and shall enter the names of the Assigned Examiner and Assigned Appraiser and the ticket
 number in the inspection act. the e2m Trigger Officer shall ensure that the uploaded import documents are
validated prior to to updating in the e2m System.
9. Once updated in the E2M System, the E2M Trigger Officer shall fill out the
"Electronic Examination Return" and enter the findings of the Assigned Examiner and Assigned Appraiser. A
PDF File of the said examination return shall be attached/uploaded to the message thread. The Electronic
Examination Return shall serve as the official examination return being accomplished in Box No. 56, 60, 61,
62 and 64 of SAD prior to the implementation of this Order. This will serve as the replacement of the
frequently asked scanned back-to-back copy of the goods declaration by the stakeholder
10. If the GD shall be subject of an Alert Order or physical examination, the ticket shall be routed to the Duty
Examiner for the conduct of physical examination and the assessment of GD, as the case may be.
11. The Duty Examiner shall conduct the physical examination. Should there by any findings, the Assigned
Examiner shall inform the User by indicating it in the message thread and/or the District Collector in case
there be a recommendation for issuance of WSD. If the Duty Examiner found it to be in order, the
procedures set forth under Sections 5.2.6 to 5.2.10 of this Memorandum shall be followed.
12. For GD which shall require clearance from other Bureau offices, the responsible Customs Officer shall route
the Ticket to concerned Bureau Officer or unit for their appropriate action.
13. For Transit Shipments bound to CBWs, after certification by the Bonds Assigned Officer, the Ticket shall be
transferred to the Assigned Account Officer of the CBW Division concerned or equivalent office for posting of
transaction, checking of importable and accounting of quota balance.
14. If the goods are found to be not included in the List of Importables or have exceeded the monthly allowable
volume the Assigned Account Officer shall indicate the word: "SUBJECT TO PAYMENT OF DUTIES AND
TAXES UPON FILING OF WAREHOUSING ENTRY FOR THE NON-IMPORTABLE MATERIALS
CONSISTING OF_ OR FOR EXCESS VOLUME CONSISTING OF in the Remarks portion of the TICKET
and forward the Ticket to the Duty CBW Officer for Approval. If the goods are found to be in the List of
Importables and within the allowable volume, the Assigned Account Officer shall indicate the word
"CLEARED AND POSTED" in the Remarks portion of the Ticket and shall forward the Ticket to the Duty
CBW Officer for Approval.
15. The Duty CBW Officer upon receive of the Ticket shall issue a Mission Order and assign Customs Guard to
escort the transfer of goods from Port to CBW. The word
"APPROVED FOR CONTINUOUS PROCESSING" shall be stated in the Remarks portion of the Ticket then
the Ticket shall be routed to the Assigned Examiner at the
ODCO or equivalent office or unit. Then procedures set forth under Sections 5.2.6 to 5.2.13 of this
Memorandum shall be followed.
16. Once the Transfer Permit is approved, the e2m Trigger Officer shall route the Ticket to the CCCD Assigned
Officer .
17. The CCCD Assigned Officer shall post and record the container of the subject shipment. Once the container
is duly posted and recorded, the ticket will be routed to the PID Duty Officer. The word "POSTED AND
RECORDED" shall be stated in the remarks portion of the Ticket.
18. The PID Duty Officer shall inspect the authenticity of the approved TSAD and validate the Gatepass, then
the ticket shall be routed to the Chief, Wharfinger for the transfer of the shipment.
19. For transit shipments bound to CBW, the Wharfinger shall prepare a Boatnote for underguarding of the
shipment to destination CBW.
20. The responsible Customs Officers shall ensure that the User is informed of the status of the ticket by
updating and posting messages in the message thread.

Release of Goods
1. For Sea FCL
a. Proceed to Arrastre Operator for payment of Arrastre and Wharfage Fees;
b. Obtaining Delivery Order from Shipping Lines;
c. Booking of Container/s to Terminal Appointment Booking System (TABS) for MICP/POM;
Presentation of gatepass to the BOC Wharfinger and affixing his signature in compliance with CMO
22-2010 (for POM only)
2. If Sea LCL and Air Shipments:
a. Pay Storage Charges due to Off-Dock CY-CFS/Airport Transit Facility;
b. Proceed to Wharfinger's Office for final release of documents and goods;
c. For Sea LCL shipments, presentation of Delivery Order/Release Order (DO/RO) from the Freight Forwarder
is required prior to release of goods.
Note: All Transit Shipments must be tagged "Arrived" in the e2m System for the auto-liquidation of the GTSB with
ABMS

Procedures for Transit under the Co-Loading Act

1. Manual Discharge
1.1 The Office of Deputy Collector for Operations (ODCO) or equivalent unit at the port of discharge shall follow the
procedures of "Manual Discharge" under the Bureau's e2m system for cargoes subject of co-loading. The registration
number and date as shown in the e2m "Manual Discharge" shall be the corresponding number and the date in the
permit for co-loading.
1.2. The OLRS instruction received by the port terminal operator from the Bureau shall be tagged as "MISROUTED"
in their system so that gatepass need not be issued by the port operator for such cargoes.

Procedures for Transit under the Co-Loading Act

2. Arrival, Discharge and Loading of Co-Loaded Cargoes

2.1. The transferor vessel shall submit the hard copies of the IFM of the goods intended to be co-loaded to the
Customs Senior Boarding Officer upon arrival in copies as prescribed by current regulations. Likewise, it shall present
the approved Permit for Co-Loading and its attachments.
2.2. The Customs Senior Boarding Officer shall proceed with the discharging formalities as prescribed by current
regulations.

Procedures for Transit under the Co-Loading Act

2. Arrival, Discharge and Loading of Co-Loaded Cargoes

2.3. The port terminal operator shall place transit containers together for purposes of accessibility.
2.4. The containers for co-loading shall not be included in the port terminal operator's automated system such as the
TABS, gatepass, etc., since the containers are for temporary movement only.
2.5. The foreign ship operator or agent of the foreign Recipient Vessel shall submit to the Bay Service Section or
equivalent office of the port or sub-port concerned a Permit for Co-Loading using the form attached as Annex B at
least 3 hours before departure

2. Arrival, Discharge and Loading of Co-Loaded Cargoes

2.6. The port terminal operator shall ensure that only cargoes indicated in the approved permit for co-loading
furnished to them will be loaded at the Recipient Vessel.
2.7. The ODCO or equivalent unit at the port of discharge/loading shall send via electronic mail and/or fax the
discharge and loading report of the co-loaded cargoes within 6 hours after departure of the Recipient Vessel.
2.8. The Annexes in this Order shall form part of the required documents of a vessel when arriving, discharging or
loading at a Philippine port and shall be submitted to the appropriate Bureau office or officers, when necessary.

3. Notice of Discharge
➢ When coming from a Philippine port and proceeding to another Philippine port, the foreign ship operator or
agent of a foreign vessel carrying cargoes to its final port of discharge shall submit to the Bay Service
Section or equivalent office at the transit port or sub-port concerned the Notice of Discharge to its next
Philippine port of call prior to departure using the form as Annex A
4. Clearance of Foreign Vessel to a Philippine port
➢ The PID or equivalent office shall issue a Clearance of Foreign Vessel to a Philippine port upon submission
of the documentary requirements prescribed by current regulations with applicable annexes in this Order.
5. Office of Deputy Collector for Operations at Final Port of Discharge
➢ The ODCO at final port of discharge shall inform the ODCO at the transit port immediately upon arrival of the
Recipient Vessel or foreign vessel carrying its foreign cargo to its final port of discharge.

THE E-TRACC SYSTEM ON CUSTOMS TRANSIT

When Required (CMO 4-2020)
Electronic Customs Seal shall be required for the following cargo movement:
1. Transfer of Cargo to a CY/CFS or other CFW;
2. Transit Cargo bout to Free Zones, Inland Customs Office, Depots and Terminals;
3. Transit to CBWs;
4. Export of Cargo from Free Zones, Inland Customs Office, Depots, and Terminals, and CBWs to Port of
Loading; and
5. Transfer of Shipments subject to further verification and monitoring (i.e., Agricultural Products in Reefer
Containers, Containers subject to Condemnation, etc.)

Other General Provisions

1. The Deputy Commissioner, AOCG shall oversee the operations and implementation of the ETRACC
system.
 2. The Bureau shall have an E-TRACC System Dashboard showing the data collected and transmitted by the
E-TRACC System Service Provider. This will allow the Bureau to monitor the movement and location of all
containers as well as get real time alarms both on the dashboard and by email.
3. Except when circumstances warrant under his Order, full completion of customs cargo clearance process is
a mandatory requirement before any shipment will be sealed with an Electronic Customs Seal, i.e., import
shipments must have electronic SAD lodgment and corresponding OLRS while export shipments must have
corresponding Export SAD and Authority to Load.
4. The PID or equivalent office at each port of entry or destination shall remotely monitor the sealing and
unsealing operations, authorize start and end trip of vehicle loaded with transit import/export cargo, and
monitor for alarms.
5. Transfer/transit import cargo without the required Electronic Customs Seal shall not be allowed to be opened
by any customs officer without the approval of the District Collector at the port of delivery in coordination with
the District Collector at the port where the container was approved for transfer/transit. ESS shall be notified
immediately to investigate and submit findings to the Commissioner and District Collector.
6. The affixing of Electronic Customs Seal at the container yard shall be done by authorized personnel of the
accredited Service Provider of the Bureau under the supervision of the CCCD in the case of POM/MICP or
the PID or the equivalent units. Sealing shall be undertaken at designated areas within the port that will not
disrupt the flow of the traffic of the port.
7. The District Collector of the Port shall ensure that the responsibilities of the PID, CCCD, and other customs
officers, including personnel assigned by the service provider at the port, who are involved in the
implementation of this Order, are fully complied with.

The Electronic Customs Seal

1. All container vans covered under this Order, shall be affixed with an Electronic Customs Seal, as prescribed
herein, before clearance is given to depart from the starting point or Port of Discharge for the voyage to the
end point or Port of Destination.
2. The Electronic Customs Seal has the following features:

2.1. It shall be a uniquely identifiable and reusable GPS-equipped device that can be affixed on and standard
intermodal container doors, or liquid tankers to prevent the undetected opening of doors and tampering of cargo and
other manner of surreptitious tampering;
2.2. It shall meet international and regulatory safety standards and regulations;
2.3. It shall be made of durable material, waterproof and shall be affixed easily and quickly;
2.4. It shall transmit location data to the E-TRACC System automatically switching to secondary Subscriber
Identification Module (SIM) card in case the primary SIM lost its signal; and
2.5. It shall bear the visible marks or "Tampering of this Customs Seal is punishable under Customs Laws."

Other Provisions
1. Accreditation of Service Provider (Ascent Solutions is currently the E-TRACC Services Provider accredited
by the Bureau;
2. Management of Electronic Seal
3. Trip Bookings (Importer/Exporter/Customs Broker shall book the trip)
4. Sealing of import/export cargo using the Electronic Seal
5. Authorized Start and End Trip, Trip Monitoring;
6. Pursuit and Apprehension in case of Alarms;
7. Sanctions and Penalties

CUSTOMS TRANSSHIPMENT
General Guidelines (CAO 12-2019)
Treatment of Transshipment Goods
➢ Goods intended for transshipment shall not be subject to duties and taxes, provided that the Transshipment
Goods Declaration particularly indicates such nature of goods, duly supported by commercial or transport
documents as evidence or required by the Bureau.
Period to Load
➢ Goods intended for transshipment must be loaded in the exporting means of transport within 30 calendar
days from the date of arrival. For this purpose, the exportation commences upon the actual loading o board
the exporting carrier of the Transshipment Goods
Period to Load
The Bureau shall allow an extension of such period for valid causes, such as the following:
1. Force majeure;
2. Act of public enemy in war, whether international or civil;
3. If the container is leaking or damaged;
 4. Legal order of act of competent public authority; and
5. Other causes beyond the control of the shipper or agent or any analogous situation
Provided, that the Transshipment Goods must be loaded on board the exporting carrier within reasonable period
when the causes for such extension cease to exist.

Failure to Load
➢ In case of failure to load within the period allowed, the Transshipment Goods shall be treated by the Bureau
as regular importation. When the owner or interested party, after due notice, fails to file the GD within the
prescribed period under Section 407 of the CMTA, the goods shall be subject to the provisions of Chapter 6
of the CMTA for abandonment.

Transfer Note
➢ Transfers of Transshipment Goods from the carrier to the designated CFW and vice versa shall be
accompanied by a Transfer Note or any other document or system to be adopted and utilized for the
purpose.
Customs Supervision in the Handling and Movement of Transshipment Goods
➢ The handling and movement of Transshipment Goods from the carrier to and within the CFW inside the Port
of Entry shall be under continuous supervision and subject to rules and regulations issued by the Bureau to
include safeguard measures to ensure that Transshipment Goods shall not be diverted to the domestic
market.
Transshipment Goods Declaration
The Bureau shall develop a system for the data capture of all transshipment transactions for effective monitoring and
statistical reporting.

Until such time, monitoring and statistical reporting of transshipments shall be governed by existing rules and
regulations issued by the Bureau.
1. For outbound goods by sea subject to transshipment, the Carrier or its Customs Broker or authorized
representative shall electronically submit the Transshipment Goods Declaration in the Bureau's automated
system prior to loading into the carrying vessel.
For outbound goods by air subject to transshipment, the Customs Inspector on board shall allow the loading of goods
to the aircraft by tagging the AWB in the Bureau's automated system. For this purpose the presentation of the IFCM
or AWB shall suffice as Transshipment GD. All other customs formalities in the movement of goods as provided
under Section 4.4 and 4.5 shall be complied with.

Seizure of Transporting Vessel

➢ In case of hazardous waste, radioactive waste or other toxic substances provided under the Basel
Convention and RA 6969, the transporting vessel shall be seized by the Bureau and proceeded against in
accordance with the CMTA.

Goods with Derogatory Information

➢ Transshipment Goods with derogatory information shall be subjected to non-intrusive inspection or physical
examination, for verification, upon order of the District Collector, in the presence of representative from the
carrier and concerned regulatory agency if applicable.

Seizure of Transshipment Goods

➢ Prohibited goods for transshipment covered by international conventions or any laws shall be seized by the
Bureau. The procedure on the seizure and forfeiture shall be governed by the existing rules and regulations
on seizure and forfeiture.

Data Monitoring
➢ The Bureau of Customs shall institutionalize a reporting system for the proper monitoring of all
transshipments. The collection, recording, storage maintenance, processing, sharing of data and
information, and maintenance of data information under this CAO shall secured consistent with the
principles and policy of RA 10173, also known as the "Data Privacy Act."
Risk Management
➢ A risk management system shall be used to carry out necessary control mechanisms for Transshipment
Goods.

DOCUMENTARY REQUIREMENTS AND PROCEDURES FOR EXPORTATION OF GOODS

Stages of Procedural Flow of Exportation of Goods:
1. Lodgment (Secs 102 (dd), 401, 407, 408, 412, CMTA)
2. Examination (when necessary, CAO 8-2020)
 3. Clearance (Sec. 102 (k), CMTA)
4. Loading of Goods (CAO 8-2020)

Scope (CAO 8-2020)

1. All export shipments loaded at any airport or seaport in all Collection Districts and its Sub-ports, including
those coming from free zones, customs bonded warehouses, and other premises under jurisdictional
supervision and control of the Bureau of Customs, whether subject to export duty or not;
2. Foreign goods for transit for immediate exportation; and
3. Certificate of Origin (CO) and other proofs of origin to be issued in accordance with the Operational
Certification Procedures (OCP) on Rules on Origin under various Free Trade Agreements (FTA) and other
similar international arrangements or agreements.

Export Declaration
➢ Except those identified in Section 4.2 all shipments intended for export, whether subject to export duty or
not, shall be covered with an Export Declaration electronically lodged by exporters or authorized
representatives to the Bureau's automated system.
The description of goods in the Export Declaration shall contain sufficient and specific information for statistical
purposes as well as for the proper valuation and classification of goods. The MISTG of the Bureau shall provide the
necessary IT infrastructure to the Export Division of equivalent units in the various ports for the electronic processing
of the Export Declaration.

Contents of Export Declaration

All Export Declarations shall contain the following:
a. Name of the exporter;
b. Name of the consignee;
c. Name of the exporting vessel or aircraft;
d. Country and port of destination/discharge;
e. Date of loading;
f. The number of packages, or the quantity, if in bulk;
g. The nature and correct commodity description of the goods contained therein;
h. The value of the goods for customs valuation and statistical purposes;
i. The quantities in weights or measures of the goods shipped; and
j. Such other information as may be required by rules and regulations

Regulated Exportation
➢ Goods which are subject to regulation shall be exported only after securing necessary Export Declaration,
clearances, licenses and any other requirements, prior to exportation of goods.

Export Product to Conform to Standard Grades

➢ If applicable, products shall conform to export standard grades established by the appropriate agency. The
packaging of said goods shall likewise be labeled and marked in accordance with related laws and
regulations. Goods for export violating the aforementioned requirements may not be given clearance by the
Bureau.

Classification of Exporters
For the purpose of this CAO, the following are classified as exporters and shall be governed by this rules and
regulations:
a. Regular Exporters - shall refer to any person, whether natural or juridical, who is accredited as exporter with the
Bureau under existing laws, rules and regulations.
1. CBW Operators;
2. Free Zone Locators;
3. Third Parties acting in behalf of Exporters;
4. Other regular exporters not covered by the preceding subsections.

Classification of Exporters
For the purpose of this CAO, the following are classified as exporters and shall be governed by this rules and
regulations:
b. Non-Regular Exporters - shall refer to any person, whether natural or juridical, who is:
1. 1. Not accredited as a regular exporter with the Bureau under existing laws, rules and regulations;
 2. 2. A once-a-year exporter who had one exportation within 365 days prior to application for registration as
Non-Regular Exporter

Lodgment of Export Declaration.

➢ Exporters enumerated in Section 5 of this CAO shall electronically lodge their ED in the Bureau's automated
system. In the event that electronic lodgment will not be available, manual processing of ED may be
allowed. Provided, that ED processed manually must be electronically lodged as soon as practicable.

Documentary Requirements. Until such time the Bureau is operating in a paperless environment, the print out of ED
which is signed by the exporter or authorized representative, must be submitted to the Export Division or its
equivalent office or unit, together with the following documents:.
a.Proforma/Commercial Invoice;
b. Packing List;
not limited too :
c. Documents as may be required by the rules and regulations, such as but not limited too :

i. Certificate of Identification
ii. Certificate of Inspection and Loading;
iii. Transfer Note; or
iv. Applicable permits and clearances

General Checklist:
Exporter/Customs Broker
1. Exporter/Customs Broker prepares the necessary documents laid down by existing rules and regulations;
2. Exporter/Customs Broker lodge the ED-SAD to the e2m Customs System thru BOC-Accredited VASP;
3. Exporter/Customs Broker uploads the ED-SAD and supporting
documents to the BOC Portal;
4. Exporter/Customs Broker submits the hard copies of GD and supporting documents within 3 days from the
online submission.
(OCOM Memo 116-2020)

Process Flow (OCOM Memo 82-2020)

➢ As to the User/Stakeholder, the procedures set forth in online filing of Goods Declaration for Imports apply in
Exports as well, such as the registration and access, uploading of soft copies and creation of ticket, and
submission of hard copies.

Process Flow (OCOM Memo 82-2020)

As to Customs Officers:
1. The Ticket will be automatically assigned or routed as follows:
a. To the Export Divisions or equivalent units for the processing of the following:

i. Export Declaration (ED-SAD and Manual ED);

ii. Product Evaluation Report;
iii. Issuance of Certificate of Shipment;
iv. Issuance of Certificate of Identification; and
v. Application for Registered Exporter under EU-GSP

b. To the Export Coordination Division for the processing of the following:

i. Product Evaluation Report; and

ii. Application for Approved Exporter under PH-EFTA FTA

c. To the CCCD for the processing of Special Permit to Load

2. The Off-Duty Officer shall review the completeness of the uploaded export documents and promptly inform the
user of any lacking documentary requirements which shall be indicated in the message thread of the Ticket.
3. Once documentary requirements are complete, the following procedures shall be observed, if applicable:

a. Export Declaration
1. The Off-Duty Officer shall assign the ticket to the E2M Trigger Officer.
2. For ED-SAD lodged at the E2M System, the E2M Trigger Officer shall conduct the following, as applicable:
 i. Check the selectivity of the ED-SAD at the E2M System and indicate the same in the message
thread of the ticket.
ii. If selected "GREEN" or "YELLOW" the ticket shall be assigned to the Off-Duty Officer for
review.
iii. If selected "RED" or is subject to examination, the Ticket is transferred to the X-Ray Inspection
Project (XIP) of the concerned port for the conduct of non-intrusive inspection.
(Note: ORANGE LANE as new selectivity color in the E2M system was implemented under OCOM Memo 179-2020)

3. For shipments selected "RED" or is subject to examination, the following shall be conducted:

i. XIP Office of the Port conducts non-intrusive inspection for shipments selected "RED" and
transfers the Ticket back to the Off-Duty Officer from Export Division together with the scanned
image result and analysis uploaded in the message thread.
ii. Off-Duty Officer reviews the documents submitted, indicates findings in the message thread
and assigns the Ticket to the Supervision Customs Officer for review and issuance of Authority
to Load with details on the ED-SAD reference number and container number.
iii. If found in order, Supervising Customs Officer shall indicate approval for issuance of Authority
to Load and route as follows:
a. Assign the Ticket to the E2M Trigger Officer for updating in the E2M System. The E2M Trigger
Officer shall input the findings of the Off-Duty Officer and the Ticket Number in the inspection act of
the E2M System.
The rerouting of entries selected "RED" to "GREEN" and other necessary updates in the E2M
System shall also be performed by the
E2M Trigger Officer.
b. Transfer the Ticket to the CCCD and PID, as applicable.

4. For ED-SAD lodged thru PEZA AEDS, the following procedures shall be observed, as applicable:

i. Duty Officer shall scan the barcode generated by the system and tag the ED-SAD as
"Transferred"; or
ii. Off Duty Officer shall access the web-based facility of the PEZAAEDS and tag the ED-SAD as
"Transferred."
iii. Duty of Off-Duty Officer assigns the Ticket to the Supervising Customs Officer for review and
issuance of Authority to Load with details on the ED-SAD reference number and container
number.
iv. If found in order, Supervising Customs Officer shall indicate in the approval for issuance of
Authority to Load and transfer the Ticket to CCCD or equivalent unit, as applicable.
5.The CCCD or equivalent unit shall transmit to the terminal operator the copies of Export Declarations with
issued Authority to Load as reference for the processing and payment of arrastre and wharfage dues, as
applicable. The CCCD shall likewise post a message in the thread of the Ticket informing the user to
proceed with the payment with the terminal operator.
6. On reasonable instances where the E2M System or the E2M Trigger Officer of a port is not available, the
updating in the E2M may be conducted by E2M Trigger Officers of other available ports, subject to the
approval of the District Collector and arrangement of the offices concerned.

Issuance of Special Permit to Load (SPL)

i. The Off-Duty Officer shall review the documents submitted.

ii. If found in order, Off-Duty Officer assigns control number in the SPL and forwards to
Supervising Customs Officer for review.
iii. If found in order, the Supervising Customs Officer shall affix his/her signature in the word file
then save the document as PDF.
The PDF shall be then uploaded to the Ticket for information of the
User.

Other Procedures
1. For documents which requires clearance from other BOC offices the responsible Customs Officer shall route
the ticket to the concerned
BOC office or unit for their appropriate action.
2. Any irregularity or concern on the export document or transaction shall be indicated in the message thread
of the Ticket.
 3. The responsible officers shall ensure that the User is informed of the status of the Ticket by updating and
posting messages in the message thread.
4. Once hard copies are received by the BOC as indicated in Section 4.4 of this Order, the Validating Officer
shall retrieve the Ticket to check if the uploaded files are similar to the submitted hard copies of documents.
5. The Validating Officer shall immediately inform the User of any lacking documents. If the Validating Officer
finds that the lacking documents submitted were spurious or falsified, it shall immediately report the same to
the District Collector or the Deputy Commissioner, AOCG, as the case may be.

Other Formalities in Exportation and/or Loading of Goods

1. Obtain container pre-advise from the shipping line (if Sea FCL), or send the cargo to the forwarder's
designated CFS duly received by the wharfinger (if Sea LCL);
2. Accomplishment of Airway Bill duly signed by the freight forwarder/airline and the customs officer as well as
the forwarding of cargo to the airline's nominated off-terminal CFW for its subsequent acceptance (if by Air);
3. Payment of Arrastre and Wharfage Fees and TABS Booking (if Sea
FCL)

Certificate of Origin
General Guidelines (CAO 8-2020)

1. Any exporter may apply for the issuance of CO, with or without preferential treatment, through a
system allowing electronic exchange of CO among members of respective FTAs. In the event the
system is not yet available, CO in paper form shall be issued by the Export Division or equivalent
unit.
2. The Bureau or any other designated government agency may determine the origin of goods for
export and may carry out proper examination, if warranted. After verification, the Certificate of
Origin may be issued by the Bureau, or the concerned special economic and/or freeport zone
authority, subject to the concurrence of the Bureau.
3. The criteria for granting CO shall be in accordance with the Rules of Origin (ROO) and Operational
Certification Procedure (OCP) under a particular Free Trade Agreement (FTA) or tariff preference
scheme to which the Philippines is a party or beneficiary.
4. Self-Certification Scheme. The Bureau may authorize an exporter to issue proof of origin certifying
the origin of the goods concerned pursuant to ATIGA, or any international agreement, treaty or
memorandum of understanding that the Philippines may enter into.