SUBJECT:PROCEDURES FOR THE SUBMISSION OF ELECTRONIC AIR MANIFEST IN THE BOC E2M SYSTEM A. Effectivity and Repealing Clauses

1. This Customs Memorandum Order will take effect on _______________.

2. This revokes CMO 23-2011. B. General Provisions1. The Bureau of Customs (BOC) will require the mandatory submission of:

1.1 electronic inward foreign manifest (e-IFM) by all airlines and air

express operators to BOC E2M System; and 1.2 electronic consolidated cargo manifest (e-CCM) by all airlines, air express operators, air freight forwarders and de-consolidators to BOC E2M System.2. The airlines, air express operators, airfreight forwarders and de-consolidators can submit partial e-IFM and e-CCM as they received the documents but in accordance with Section 5 of this Order. 3. The airline having another airline and/or air express operator as co-loaders, must submit first e-IFM (even a single airway bill) to allow co-loaders to submit their e-IFM to BOC E2M System. 4. The electronic filing of entry is not allowed if the e-IFM and e-CCM is not submitted in BOC E2M System. The need to comply with Section 9 and Section 10 of this Order is mandatory otherwise the processing and release of cargo will be delayed. 5. The e-AWB/HAWB subject of an Alert/Hold order shall not be allowed to be amended/cancelled as well as the cancellation/modification of electronic entry lodged, as the case maybe. Compliance of CMO __-14 shall be strictly observed. 6. For the purpose of this CMO:

7. The e-IFM contains information about the carrier and all cargoes loaded in the said carrier. The e-IFM may be composed of so many e-CCM, direct consignee or nominal consignee like the bank (when the importer uses Letter of Credit). The direct consignee is described as the Airway Bill (AWB). 8. The e-CCM is referred to as the Master Airway Bill (MAWB) which includes the different ultimate consignees. The ultimate consignee of e-CCM is described as the House Airway Bill (HAWB). 9. The de-consolidators are the enterprises who separate the consolidated shipment into its original constituent cargoes, for delivery to their respective consignees. Some of the de-consolidators are UPS Supply Chain, Trans Global, Yussen, Nippon Express and others having the same purpose.10. Off-loaded cargo shall refer to a cargo documented in a pouch submitted to BOC upon arrival of the aircraft but physically the cargo is not loaded in the said aircraft. 11. Short-landed cargo is the partial arrival of the cargo. The completeness of the said short-landed cargo shall be loaded to another available flight of the same airline or in any available flight of any airline. Inbounding report shall be closed once Aircraft Operations Division (AOD) received information from the warehouseman of the receipt of the completeness of the said short-landed cargo.A. During the submission of e-CCM, the airline, air express operator, airfreight forwarder and de-consolidator with more than ten (10) HAWB have the option not to indicate the MAWB so that the declared total gross weight of the HAWB shall not be summed up and compared with the gross weight of the MAWB. This is to avoid delay in the submission of e-CCM. However, it is a mandatory requirement for the airline, air express operator, airfreight forwarder and de-consolidator to indicate the MAWB in any of the following fields of e-AWB/HAWB such as: 4.17 Specific Description of the Goods or 4.18 Marks and Numbers or 4.21 Handling Information, if blank or no handling information is indicated (Please refer to Section 4 of this Order). Matching of gross weight of MAWB versus the total of gross weight of HAWB shall be done by BOC at Section G of this Order (Reconciliation of e-IFM / e-CCM and Hard Copy of IFM).B. The importation of aircraft in all Customs Airport of Discharge shall use a flight registry prefix as AIR. C. Operational Procedures 1. The airlines, air express operators, airfreight forwarders and de-consolidators must be registered with the BOC E2M Client Profile Registration System in accordance with CMO 39-2008 before they can submit e-IFM and e-CCM in the BOC E2M System. 2. The airlines and air express operators shall submit advance flight schedules, at least one month in advance, to the AOD or equivalent office for the purpose of encoding the Estimated Time of Arrival (ETA) in BOC E2M System. The flight schedule shall contain the following information:

2.1 The name of the airline (Example: Philippine Airlines)

2.2 The flight number of arriving aircraft (Example: PR101)2.3 The assigned BOC Manifest Number (Example: PRA0001-15) Format is XXANNNN-YY where: last 2 digits of the current year

number series of nth times of arrival of international flight to the Philippines,

per order of arrival per airline

flight category, such as:

A - Regular Flight B - Extension of A in case number

series for the current year exceeds

9,999 D Delayed Flight

E Extra/Additional Flight

S Special Flight

U Unscheduled Flight BOC assigned prefix to the airline (see attached List of Prefix) 2.4 The Estimated Date and Time of Arrival; wherein the format of the date is: DD/MM/YYYYY and the format of the time is HR:MM. The time is in a 24-hour clock convention.2.5 Name and signature of the airlines and air express operators

authorized representative submitting the flight schedules.2.6 Date and time submitted by the authorized representatives of the airlines and air express operators.2.7 Print and signature of receiving personnel of AOD or equivalent office.

3. The setting up of estimated date and time of arrival (ETA), updates of actual Date and Time of Arrival (ATA) and the date of last package discharge from the aircraft in BOC E2M System shall be in accordance with CMO 23-2014. 3.1 The AOD or its equivalent office shall encode the ETA of the arriving aircraft in the BOC E2M System in advance to allow the airlines and air express operators to submit e-IFM as prescribed in this Order.3.2 After the ETA creation, the AOD or equivalent office is required to provide softcopy of the list of flight schedules registered in BOC E2M System to the three (3) BOC accredited Value Added Service Providers (VASPs) such as Cargo Data Exchange Center (CDEC), E-konek, and InterCommerce Network Services (INS) for information to their respective clients airlines, air express operators, air freight forwarders and de-consolidators.

3.3 The AOD or its equivalent office shall record the actual date and time of the arrival of the airline in accordance with CMO 23-2014.3.4 The Deputy Collector for Operations shall update the e-IFM actual date when the last package is discharged from the aircraft in accordance with CMO 23-2014. 4. The required fields of e-AWB to be submitted in BOC E2M System. The following fields should contain complete information except for 4.21 (Handling Information) which can be left blank if there is no information indicated in the AWB / MAWB / HAWB. Putting any special character or number(s) only (for example period (.) or 9999) and not applicable or NA in any of these fields (except 4.21) will require formal amendment without prejudice to whatever additional recourse the BOC may pursue against the delinquent airlines, air express operators, airfreight forwarders, and de-consolidators. 4.1 Customs Port of Discharge ( see attached List of Port Code)4.2 Manifest Number

4.3 AWB Number)

4.4 BL Type (i.e., MAWB or HAWB or AWB)

4.5 BL Nature (23-Consumption, 24-Transhipment)

4.6 Name of Supplier/Shipper

4.7 Address of Supplier/Shipper

4.8 Name of Importer/Consignee

4.9 Address of Importer/Consignee

4.10 Name of Notify Party (if none, indicate 4.8)

4.11 Address Notify Party (if none, indicate 4.9)

4.12 Port of Loading 4.13 Port of Unloading or Port of Discharge4.14 Type of Packages

4.15 Total Number of Packages/Quantity

4.16 Total Gross Weight (in kilograms)

4.17 Specific Description of the Goods (except for MAWB with multiple HAWBs)

4.18 Marks and Numbers (can also be used as extension of 4.17)

4.19 Declared Value of the Goods (in USD)

4.20 Freight Charges (in USD)4.21 Handling information, if indicated only in the AWB / MAWB otherwise this is only the allowed field to be left blank5. Schedule of submission of e-IFM and e-CCM 5.1 The cut-off time for the submission of e-IFM by the airlines and air express operators in BOC E2M System is based on the following:

a. If the Port of Loading is in Asia, submission time is upon arrival of the aircraft; andb. If the Port of Loading is other than Asia, submission time is four (4) hours before the aircraft arrival.

5.2 The cut-off time for e-CCM submission by the airlines, air express operators, air freight forwarders and de-consolidators in BOC E2M System is one hour after the aircraft actual arrival. 5.3 In cases wherein the e-IFM is submitted late, e-CCM shall be accepted without penalty provided that the time of submission in BOC E2M System shall not exceed one hour after e-IFM is registered by the Office of the Deputy Collector for Operations.

5.4 In cases where the e-IFM or e-CCM is submitted late, the same shall be accepted without penalty in case the aircraft arrives outside of the government working hours, whether regular days, weekends or holidays, the e-IFM and e-CCM shall be submitted after arrival of the aircraft but prior to the first working hour of the immediately following working day.

6. Procedures on the submission of e-IFM and e-CCM6.1 The airlines, air express operators, airfreight forwarders and de-consolidators shall submit their e-IFM and e-CCM to BOC thru the facility of the BOC accredited Value Added Service Providers (VASPs). 6.2 The e-IFM with registered status in BOC E2M System means that the e-IFM passed the validation criteria of BOC E2M System and e-IFM is available to be accessed and utilized by authorized personnel of the Bureau and other concerned stakeholders. 6.3 The BOC shall use the e-IFM as the primary e-document in the verification of the e-CCM. In no case, e-CCM cannot be submitted ahead of e-IFM.

6.4 During the submission of e-CCM, the declared gross weight in the HAWB shall be summed up and compared with the gross weight of the MAWB. The e-CCM shall be accepted if the sum of gross weight of the HAWB is equal or less than the gross weight of the MAWB.

6.5 Validation of the HAWBs against the MAWB being de-grouped shall not include comparison of quantities. However, the HAWBs actual type of package shall be indicated in the Specific Description of the Goods or in Marks and Numbers field.6.6 The HAWB that passed the validation criteria of BOC E2M System is on stored status only. Validation of the HAWB within the cut-off time by the airlines, air express operators, airfreight forwarders and de-consolidators is the final step to be done to complete the processing of the HAWB. If the HAWB is not validated on time, filing of electronic entry is not allowed and maybe subject for the imposition of penalty for late submission. 6.7 The BOC E2M System shall send feedback messages to the VASPs on the result of submission of e-IFM and e-CCM by the airlines, air express operators, airfreight forwarders and de-consolidators. The VASPs shall in turn, transmit these messages to the originating airlines, air express operators, airfreight forwarders and de-consolidators to inform them of the status of their submission of e-IFM and e-CCM to BOC E2M System. 7. Submission of Supplemental e-IFM7.1 Cargoes not listed in the IFM shall be covered by a Supplemental e-IFM which shall be submitted to the BOC thru the facility of the VASP not later than four (4) working hours from the actual date and time of discharge of the last package from the aircraft.7.2 Submission of supplemental e-IFM shall be accompanied by a formal request addressed to the District Collector for the acceptance of supplemental manifest. Upon approval of the District Collector, the Office of the Deputy Collector for Operations will direct validate the HAWB of the supplemental manifest.7.3 The supplemental e-IFM shall be covered by an email from the port of loading.

7.4 Supplemental e-IFM shall be considered a late submission.

8. Submission of Supplemental e-IFM8.1 A set of cargo manifest shall be submitted to the following offices upon arrival of the carrying aircraft:

Office of the District Collector Office of the Deputy Collector for Operations

EPU or equivalent office

Transhipment Unit or equivalent office8.2 Hard copies of the Supplemental e-IFM shall be submitted within four (4) working hours from aircraft arrival for un-manifested cargo provided the un-manifested cargoes are included in the aircrafts general declaration, otherwise, the cargoes subject of the Supplemental Manifest shall be subjected to imposition of penalty as per Section 2521 of the Tariff and Customs Code of the Philippines. 9. Penalty for Late Submission of e-IFM and e-CCM9.1 Failure to submit the required e-IFM and e-CCM within the period prescribed in Section 5 shall be subject to the payment of the following schedule of fines provided in Section 2521 of the Tariff and Customs Code of the Philippines as amended: Late submission, per e-IFM is 10,000Php Non-Compliant submission, per e-IFM is 20,000Php

Non-compliant applies only to e-IFM submission wherein the aircraft arrived already but no e-IFM is submitted to BOC E2M System.9.2 Late submission of e-CCM per e-IFM is 2,000Php.

9.3 Late submission of the e-IFM and e-CCM shall not be subject to the imposition of penalties if the late submission is due to the following: Technical problem of BOC E2M System / Network Technical problem of the VASP System / Network Fortuitous events; or

Force majeure.9.4 The payment of fines is without prejudice to whatever additional recourse the BOC may pursue against the delinquent airlines, air express operators, airfreight forwarders, and de-consolidators. 9.5 The attempt to submit the e-IFM and e-CCM before the cut-off time logged in the Manifest Sending History shall be taken into account for waiving the fine against the airlines, air express operators, airfreight forwarders and de-consolidators. 10. Direct Registration / Validation of Late e-IFM / e-CCM10.1 Late or non-compliant e-IFM / e-CCM submission is accepted by BOC E2M System and is on stored status only and cannot be used for the electronic filing of entry. 10.2 The airline, air express operator, airfreight forwarder and de-consolidator submits formal request to the District Collector for the approval of late registration of e-IFM and/or late validation of e-CCM. Manifest Sending History shall be attached to serve as proof of attempt to submit. Such decision to register / validate may be given if the airline, air express operator, airfreight forwarder, and de-consolidator is able to formally justify the late or non-compliant submission; otherwise e-IFM / e-CCM shall be subject to payment of the proper fine pursuant to Section 9 of this Order.10.3 The Office of the District Collector endorses the request to the Office of the Deputy Collector for Operations to evaluate the late submission if subject to the imposition of penalty.10.4 The Office of the Deputy Collector for Operations shall recommend to the District Collector the approval of e-IFM late registration and e-CCM late validation whether subject to the imposition of penalty or not.

10.5 Once the request for late registration of e-IFM and/or late validation of e-CCM is approved by the District Collector, the Deputy Collector for Operations undertakes the BOC Direct Register and/or BOC Direct Validate functionality in the BOC E2M System.

10.6 Late submission of e-IFM and/or e-CCM subject to payment of penalty shall require the airline, air express operator, airfreight forwarder and de-consolidator to pay at the Customs Collection Division or equivalent office. The BOC Official Receipt shall be shown to the Office of the Deputy Collector for Operations.10.7 Upon verification of payment of the penalty, the Deputy Collector for Operations undertakes the BOC Direct Register and/or BOC Direct Validate functionality in the BOC E2M System.

10.8 The District Collector or equivalent office shall see to it that the proper fines are collected pursuant to Section 9 of this Order. Non-payment of penalty can be a caused for suspension / cancellation of registration in BOC E2M System and without prejudice to whatever additional recourse the BOC may pursue against the delinquent airlines, air express operators, airfreight forwarders and de-consolidators.11. Amendment Procedures11.1 Amendment / Cancellation of ETA A. In cases of delayed or cancelled flight, formal notification shall be submitted by the concerned airlines or air express operators to AOD, Deputy Collector for Operations and the District Collector.

B. Request for amendment / cancellation of ETA shall be subject for the approval of the Office of the Deputy Collector for Operations. Once the request for modification is approved, AOD or equivalent office shall take effect the approved amendment / cancellation of ETA. Cancellation of ETA of an aircraft can only be done if there is no e-IFM submitted. In case the e-IFM is submitted, procedures in Section 12 of this Order shall be followed. 11.2 Amendment of e-AWB/HAWB with no entry filed A. If the e-AWB / HAWB has no entry filed yet and the amendment is due to discrepancy of gross weight, the following rulings shall be observed: If discrepancy is ten percent (10%) or less, request for amendment shall be made by the air express operator / airfreight forwarder / de-consolidator to the Deputy Collector for Operations. The Deputy Collector for Operations shall amend the gross weight in BOC E2M System. If discrepancy is more than 10%, request shall be made by the airlines / air express operator to the Deputy Collector for Operations. The Deputy Collector for Operations shall amend the gross weight in BOC E2M System.

If discrepancy between actual and declared gross weight of manifested article is more than 20%, a penalty maybe imposed as per Sec. 2523 of Tariff and Customs Code of the Philippines. The Deputy Collector for Operations shall amend / modify the e-AWB / HAWB in the BOC E2M System.B. If the e-AWB / HAWB have no entry filed yet and the amendment is other than the discrepancy of gross weight, shall follow the following procedures:

The airline / air express operator / airfreight forwarder / de-consolidator / consignee or his authorized representative shall requests formally for the amendment of the e-AWB / HAWB to the Deputy Collector for Operations; The Deputy Collector for Operations will check the status and the details of the e-AWB / HAWB. If the e-AWB / HAWB is valid for amendment, the request for amendment shall be forwarded to the Chief, Law Division for further review and evaluation;

The Chief, Law Division shall review and evaluate the request for amendment based on existing Customs laws, rules and regulations then submit the recommendations to the Deputy Collector for Operations.C. The Deputy Collector for Operations will provide MISTG Site Manager of the approved amendment. D. Approved copy of amendment shall be emailed by MISTG Site Manager to the concerned VASP for transmission of amended e-AWB/HAWB to BOC and/or temporary transit shed for releasing purposes.

E. Amendment that is not allowed by E2M System shall trigger submission of amended e-AWB / HAWB by the concerned airline, air express operator, airfreight forwarder and de-consolidator. BOC Direct Validation functionality of BOC E2M System shall be performed by the Deputy Collector for Operations. The airline/air express operator/airfreight forwarder/de-consolidator shall not be penalized for late submission.

11.3 Amendment of e-AWB/HAWB after entry filed A. Request for amendment of e-AWB / HAWB after lodgement of the entry shall be allowed by the Office of the Deputy Collector for Operations if the amendment will result in the upward adjustment of the duties, taxes and other charges to be paid.B. Request for amendment resulting to the downgrading of the duties, taxes and other charges shall be subject to the approval of the District Collector.C. Once amendment is approved by the District Collector, the lodged entry shall be cancelled to allow amendment.

D. Amendment that is not allowed by E2M System shall trigger submission of amended e-AWB / HAWB and BOC Direct Validation shall be performed by the Deputy Collector for Operations without penalty of late submission.

E. Approved copy of amendment shall be emailed by MISTG Site Manager to the concerned VASP for transmission to BOC and/or temporary transit shed for releasing purposes.

F. Re-filing of electronic entry shall be done by the declarant and payment shall be made again, in case payment is made already before the cancellation of entry.12. Procedures for Cancelled Flight / Off-loaded Cargo / Short-landed Cargo 12.1 With no entry filed A. In case of cancelled flight / off-loaded cargo, the airline / air express operator / airfreight forwarder / de-consolidator shall request for the cancellation of e-AWB / HAWB to the Office of the Deputy Collector for Operations. B. In case of short-landed cargo, the airline / air express operator / airfreight forwarder / de-consolidator shall request to the Office of the Deputy Collector for Operations for the amendment of e-AWB / HAWB quantity, gross weight and description based on the actual cargo that is on hand or landed. C. The declarant shall file electronic entry based on the actual cargo that is landed. The completeness of short-landed cargo will require a filing of new electronic entry.D. Payment of the required duties and taxes and other charges shall follow.

12.2 With entry filed but not yet paid and e-AWB/HAWB A. Request for cancellation of entry shall be done by the declarant or authorized representative of the importer to the Office of the District Collector. Once cancellation is approved by the District Collector, the authorized personnel of BOC shall perform cancellation of entry. B. In case of short-landed cargo, once cancellation is done by the authorized personnel of BOC, the procedures under Section 12.1 letters B to D shall be followed.C. In case of cancelled flight / off-loaded cargo, re-filing of electronic entry shall be done by the declarant once the actual cargo arrives.

12.3 With entry filed and payment is doneA. The declarant shall retrieve all copies of SAD distributed to different BOC operating units and submit to ___________ for safekeeping until the arrival of the actual cargo.

B. Physical examination shall be done by the concerned customs examiner upon arrival of the actual cargo to ensure that the payment made is appropriate, otherwise post-entry modification shall be done by the authorized BOC personnel to reflect the additional duties and taxes required based on the findings.C. The concerned customs examiner is mandated to update the SAD and reflect the findings in the Inspection Act (with or without findings) based on the physical examination conducted.

D. In case of additional payment, payment shall be made in Land bank, the in-house bank of BOC, and the official receipt shall be presented to the Chief, Collection Division for verification with Land bank.E. Upon arrival of the remaining short-landed cargo, the warehouseman shall submit report to AOD so that Inbounding Report can be closed. 13. Documents / e-AWB / HAWB checking by Entry Processing Unit (EPU) / Transhipment Unit or equivalent office

13.1 The declarant shall follow the procedures indicated in CMO 27-2009 Section 4.2 Entry Processing Unit (EPU) and Submission of Documents. The Transhipment Unit or equivalent office under the Office of the Deputy Collector for Operations shall handle the receiving of Transhipment SAD (T-SAD) and the required documents.13.2 The EPU / Transhipment Unit clerk or equivalent office shall login to the BOC E2M System to check the accuracy and completeness of information indicated in the SAD versus the IEIRD and all the required attached documents. Incomplete documents shall not be accepted and processed by EPU / Transhipment Unit or equivalent office. 13.3 In case of discrepancy in the e-AWB / HAWB, amendment of e-AWB / HAWB shall be done first following the rulings set under Section 11 of this Order. EPU / Transhipment Unit clerk or equivalent office shall not accept the entry for the meantime until such time amendment of e-AWB / HAWB is approved by the concerned BOC office.13.4 In case of correction of EIRD, EPU / Transhipment Unit clerk or equivalent office shall inform the declarant of the error. IEIRD shall be corrected by the declarant in accordance with the existing Customs rules and regulations.13.5 In case of correction of SAD, EPU / Transhipment Unit or equivalent office shall inform the declarant and the concerned BOC office of the information that needs to be corrected. 13.6 If all the documents submitted by the declarant are complete and accurate upon verification in BOC E2M Systems, the EPU / Transhipment Unit or equivalent office shall receive and process the documents in accordance with the rulings indicated In CMO 27-2009 Section 4.2 Entry Processing Unit (EPU) and Submission of Documents.

14. Verification of e-AWB / HAWB versus IEIRD, SAD and attached documents

14.1 The assigned customs examiner shall login to the BOC E2M System to check if the e-AWB/HAWB of the entry received is subject of an Alert/Hold order. If yes, the examiner shall ensure that CMO __-14 is strictly followed before processing the entry; otherwise the examiner will proceed to 14.2. 14.2 The assigned customs examiner shall retrieve the SAD and countercheck against the IEIRD and the other attached required documents. If no discrepancy is found, the customs examiner shall register the entry based on the selectivity of the SAD by affixing his/her electronic signature. The customs examiner is capable of modifying the data based on its findings. Any modification done in the SAD shall be encoded in the Inspection Act.

14.3 Continue processing the SAD as stated in CMO 27-2009 and CMO 38-2009.14.4 Discrepancy in any documents shall not allow cargo clearance process until appropriate action is done by the declarant and/or concerned party. Inform also the Head of EPU / Transhipment Unit or equivalent office of the discrepancy.D. Reconciliation of e-IFM / e-CCM and Hard Copy of IFM1. The Office of the District Collector, Deputy Collector for Operations and the Management Information Systems and Technology Group shall monitor / reconcile daily the accuracy of e-IFM and e-CCM versus the hardcopy of IFM submitted by the airlines, air express operators, airfreight forwarders and de-consolidators. Findings shall be reported every day to the District Collector.2. In cases where there are discrepancies in the data reflected in the e-IFM as against the data reflected in the hard copy manifest or vice versa, formal notification shall be done by the District Collector to the concerned airline, air express operator, airfreight forwarder and de-consolidator for compliance or explanation subject to the existing Customs rules and regulations. Non-compliance or submission of justifiable reasons of the concerned airline, air express operator, airfreight forwarder and de-consolidator shall result to suspension and/or cancellation of accreditation and without prejudice to whatever additional recourse the BOC may pursue against the delinquent airline, air express operator, airfreight forwarder, and de-consolidator. 3. The District Collector shall also recommend additional criteria to the Risk Management Office based on the profiling done on manifest compliance, accuracy and completeness of information.E. Transition Period

1. The E2M Air Manifest System in all airport of discharge shall be on a switch-off mode for a period of one (1) month to give time on educating the external users by the VASP. MISTG shall conduct training / refresher course for the concerned BOC personnel. VASP may invite BOC personnel to be a resource speaker during the conduct of their briefing/orientation to their clients.2. The filing of electronic entry shall be accepted by BOC E2M System even the e-IFM / e-CCM is not yet submitted by the airline, air express operator, airfreight forwarder and de-consolidator. However, processing of entry and release of cargo shall not proceed if the e-IFM and e-CCM is not yet submitted in BOC E2M System.3. Once the e-IFM and e-CCM is submitted to BOC E2M System by the airline, air express operator, airfreight forwarder and de-consolidator, EPU / Transhipment Unit or equivalent office / Assessment shall follow the procedures indicated in Section 13 and Section 14 of this Order.4. After AAB debited the importers account to settle the duties and taxes and other charges due to BOC, the declarant shall proceed to the concerned customs examiner. The customs examiner shall check if the status of the entry is paid and if the e-AWB/HAWB is subject of an Alert/Hold order, Once paid and no Alert/Hold order, the customs examiner shall ask the EPU clerk to indicate the manual discharge unique number (MDUN) in the SAD, IEIRD and Final Assessment Notice. For the consumption entry, the format of the MDUN is A01-CMD999999-15 while for warehousing entry is A01-WMD999999-15. A01 refer to the location of goods and 999999 refer to the actual entry number generated by BOC E2M System during filing of electronic entry. Please see attached List of Location of Goods.The assigning of MDUN is to segregate the formal entry and informal entry because the manual discharge function of BOC E2M System caters only two (2) types of entry as Informal (I) and Transhipment (T).

5. The customs examiner shall manual discharge the e-AWB or HAWB using type of entry as "I and will supply the required information displayed in the screen of the BOC E2M System. Careful encoding is a requirement since there is no room for correction once manual discharge is done.6. The BOC Warehouseman assigned in the airport warehouse or the like shall login to the BOC E2M System to ensure that the following are met before releasing the cargo to the declarant:

6.1 the status of SAD is paid;

6.2 the details indicated in the SAD/OLRS is the same with the actual cargo;6.3 the status of OLRS is not suspended; and6.4 the AWB/HAWBL is not tagged alerted/hold.The BOC Warehouseman shall refer the declarant to the MISTG Site Team for assistance in case any or all 7.1 to 7.4 are not met. F. Seperability Clause

If any part or provisions of this Order is later on declared invalid or illegal, the remaining portion shall remain valid and unaffected.

JOHN P. SEVILLA

CommissionerPage 1 of 18