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EXPORT
What is Export?Export /Exportation is the bringing out/sending of goods or commodities from one country to another.
Significance of ExportOne of the top priorities of the government is the development and promotion of our export in order to maintain a sustained economic growth, to provide the basic means of generating much needed foreign exchange and to maintain a stable position in international reserves.
FUNCTIONS OF THE EXPORT DIVISIONPresidential Degree No. 930, RULE VII – provides the Bureau of Customs shall be responsible for the issuance of:
1. Authority to Load2. Special Permit to Load3. Certificate of Origin4. Post-Loading Certificate
(Certificate of Shipments)
Laws, Rules and Regulations Governing ExportP.D. 930 Simplification of the Export Procedures and Documentation (Issued May 13, 1976)
E.O. No. 1016 Withdrawing the inspection, commodity and export clearance requirements on Philippine export (Issued March 25, 1985)
CMC No. 158-99 Dated April 20, 1999 Implementation of the Revised Rules and Regulations implementing P.D. 930
CMO No. 27-2004 Dated October 8, 2004 Consolidated Procedures in the Issuance of Certificate of
Origin With or Without Preferential Tariff Treatment and Conduct of Retroactive Verification.
Laws, Rules and Regulations Governing ExportE.O. No. 26/ CMC#83-86 Dated July 1, 1896, Abolishing the
Export Duties on all export products, except logs imposed under Sec. 514 of the TCCP
E.O. No. 554 Dated August 3, 2006 Dispensation of export clearance requirement on some Philippine export commodity and elimination of fees and other charges imposed on export clearance, inspection permit and other documentary requirements.
CMO. No, 184-2006 Dated August 15, 2006 Implementation of EO No. 554
Mandatory Export Clearance under EO No. 554
• Those required as a result it the existence of import quotas in other countries.
• Those covering items which are banned for exports.
• Those covering exports of legs, copper and coffee
Mandatory Export Clearance under EO No. 554
• Those covered by international agreements to which the Philippines is a signatory.
i.e. Convention of International Trade on Endangered Species (CITES)Phyto-Sanitary Certificate
Types of Export CommoditiesProhibited Export ProductsShall refer to products which are not allowed for exportation under existing policies of the government agencies concerned except for scientific of testing purposes.
Regulated Export ProductsRefer to products the exportation of which are not prohibited but which likewise need export clearance from government agencies concerned prior to exportation.
Freely Exportable ProductsRefer to products which are neither regulated nor prohibited. They may be effected without prior approval or clearance from any government agency.
KINDS OF EXPORT TRANSACTIONS1. Regular Export
Refers to exportation of Philippine products
2. Export Under Sec.2001-2004 TCCP (Warehousing)Refers to exportation of processed products from Custom Bonded Warehouse
3. Economic ZonesRefers to exportation of processed products from PEZA registered industries
KINDS OF EXPORT TRANSACTIONS4. Export Under Drawback
Exportation of processed products which duties and taxes of imported raw materials used are paid.
5. TranshipmentRefers to exportation of goods locally transported from a local port to the port of foreign vessel.
KINDS OF EXPORT TRANSACTIONS6. Export Under Bond (conditionally free importation)
refers to goods imported without payment of duties and taxes with the condition that it will be returned to the exporting country in the prescribed period and/or after the purpose of which the goods is imported has been served. The imported goods must be covered by a bond or any guarantee before it can be released from BOC custody.
Export Procedures and Documentation
NAIA EXPORT DIVISION FLOWCHART
Documentation UnitExporter/
Forwarder/Broker/Authorized Representative
Receiving Clerk
Document Processor Chief Releasing
Cash
Fibs Export Declaration (ED) and other required documents to the Export Division Documentation Unit
Receives ED and documents for recording.
Verifies and evaluates the ED and documents. Sees to it that it is in order. Stamps and affix his/her initial.
Receives and Issues Authority to Load and Post Loading Certificate
Assigns Control Number and releases Authority to Load and supporting documents
OPERATIONS UNITPAL/Pair-PAGS/
Miascor/ CargoHaus
Trade Control Examiner
Examines and verifies cargoes as against the authority to load. Signs Airwaybil for cargo stuffing.
NAIA EXPORT PROCEDURE FLOWCHART
Exporter/ Forwarder/ Broker/ Authorized Representative Files Export Declaration
Receiving Clerk
Export DivisionOperation Unit
Trade Control ExaminerPAL/Pair-PAGS/ Miascor/
CargoHaus
For Regular Export Requirement:
1. Commercial Invoice
2. Packing List
Process and approves Exports Declaration and issues Authority to Load
1. Examines and verifies cargoes against Authority to Load.
2. Signs Aiwaybil for stuffing 3. Signs Cargo Manifest after
Stuffing
Aircraft OperationsDivision
(Export Unit)
AIRLINES(Planeside for
Cargo Loading)
1. Supervises Cargo Stuffing2. Escorts cargoes to planeside
for loading3. Submits loading report to
Customs Inspector on board.
NAIA EXPORT DIVISION
EXPORT DIVISION
DOCUMENTATION UNIT OPERATIONS UNITPAL/Pair-PAGS/Miascor/CargoHaus
DOCUMENTARY REQUIREMENTS
• Regular ExportExport Declaration (ED)Commercial InvoicePacking List
• Export under Sec. 2001-2004 (Warehousing) Certificate of Identification Certificate of Inspection and Loading Boat Note
DOCUMENTARY REQUIREMENTS
• Economic ZonesPEZA Export Tally
• Export Under BondCertificate of Identification signed by TradeControl Examiner
• TranshipmentSpecial Permit to LoadCopy of the Cargo ManifestCopy of the Domestic Bill of Lading
Authority to LoadShall refer to the approval or permission granted by the BOC or its deputized agencies for the loading of export goods on board the carrier as specified in the covering Export Declaration.
Special Permit to Load• For authority to load locally transhipped goods to foreign vessel• For shipments where the Export Declaration is not required under BSP (Bangko Sentral ng Pilipinas) rules• For partial shipments covered by a Monthly General Export Declaration
Certificate of Origin
It is a declaration of the exporter as certified by the Bureau of Customs, that the export products are grown, produced manufactured in the Philippines
Export Declaration [or ED]Shall refer to the document required for every export shipment whereby the exporter or his duly authorized representative declares and certifies the full particulars of a shipment
Export ClearanceShall refer to all pre-exportation requirements by any government agency other than those of the BOC to authorize loading.
Certificate of Shipments or Non-Shipments
It is a document issued by the Bureau of Customs certifying that a particular export shipment was actually loaded or not loaded in a foreign vessel.
END OF PRESENTATION