CAO 13-2019 Flashcards
DEFINITION OF TERMS (29 cards)
shall refer to a written Order issued by the Commissioner, District Collector, or other customs officers authorized in writing by the Commissioner after the Lodgement of Goods Declaration and before their actual release from customs custody, on the basis of derogatory information regarding possible non-compliance with the CMTA and other laws, rules and regulations enforced by Customs
Alert Order
shall refer to the authority given by the Bureau allowing persons, natural or juridical, to establish and operate a CBW.
Authority to Operate
shall refer to the document issued by the District Collector to a CBW allowing transfer or sale of imported raw materials, semi-finished products, or finished products to another CBW, member of a Common Bonded Warehouse, client-exporter/client end-user of an Industry Specific Customs Bonded Warehouse (ICBW) of subcontractor, or Freeport Zone locator for subsequent export.
Authority to Transfer
shall refer to the document issued by the Bureau to persons, natural or juridical, duly authorized to operate a CBW.
Certificate of Authority to Operate
shall refer to the document certifying that the finished products to be exported is from a particular warehousing entry, and also to determine whether or not a particular entry is partially or fully consumed
Certificate of Identification (CI)
shall refer to the document issued by the Bureau to an entity registered as importer and recognized to electronically lodge goods declaration in the Bureau’s existing registration system.
Certificate of Importer Accreditation
shall refer to the document issued by the Bureau certifying the conduct of inspection over the cargo for export and its actual loading on the exporting carrier.
Certificate of Inspection and Loading (CIL)
shall refer to a natural or juridical person
engaged in the manufacture of products utilizing goods, raw materials, accessories and packing materials sourced from an ICBW subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations.
Client-Exporter
shall refer to a warehouse facility licensed by the Bureau to import, receive, and store, without payment of duties and taxes and under bond, goods, raw materials, accessories and packing materials either for manufacture into finished products for export or storage for the account of authorized end users or clients.
Customs Bonded Warehouse (CBW)
shall include customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises over which the Bureau shall have exclusive control, direction, and management for customs purposes
Customs Premises
shall refer to areas in the Philippines where customs and tariff laws may be enforced
Customs Territory
shall refer to an act of bringing bonded articles to some place other than its intended destination without prior authority from the Bureau.
Diversion
shall refer to the act, documentation, and process of bringing imported goods into the customs territory, including goods coming from the free zones
Entry
shall refer to the act, documentation, and process of bringing goods out of Philippine territory
Exportation
shall refer to a separate CBW facility granted by the Bureau to an already duly authorized CBW operator to optimize capacity and efficiency in its operations
Extension Warehouse
shall refer to special economic zones registered with the Philippine Economic Zone Authority (PEZA) under Republic Act No. 7916, as amended, duly chartered or legislated special economic zones and freeports such as Clark Freeport Zone; Poro Point Freeport Zone; John Hay Special Economic Zone and Subic Bay Freeport Zone under Republic Act No. 7227, as amended by Republic Act No. 9400; the Aurora Special Economic Zone under Republic Act No. 9490, as amended; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; and such other freeports as established or may be created by law
Free Zone
shall refer to the formula of conversion issued by the duly authorized government institution to the CBW operator, determining the raw material usage and wastages of a particular finished product for export and subsequent liquidation
Formula of Manufacture
shall refer to articles, wares, merchandise and any other items which are subject of importation or exportation
Goods
shall refer to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require.10
Goods Declaration
shall refer to the act of bringing in of goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission
Importation
shall refer to the process of
accounting the usage of bonded raw materials, including wastages, in the manufacture of finished products for export as against the importation by CBWs of raw materials using the formula of manufacture
Liquidation of Raw Materials
shall refer to the registration of a goods declaration with the Bureau
Lodgement
shall refer to an entity accredited to operate under an
existing Customs Common Bonded Warehouse (CCBW) facility established for the manufacture of products using imported duty and tax-free raw materials or components subject to the condition that finished products shall be exported within the period prescribed by existing laws and regulations.
Member
may either be accredited by the Bureau alone or jointly with the Garments and Textiles Industry Development Office (GTIDO) in case of entities engaged in the manufacture of garments.
Members
