CAO 15-2019

Question 1

shall refer to the act of bringing imported Goods directly or through Transit into a Free Zone.

Answer 1

Admission

Question 2

shall refer to the permission given by the authorized customs personnel at the Office of Destination to load the Goods for Outright Exportation

Answer 2

Authority to Load

Question 3

shall refer to agreements between two (2) or more international sea carriers whereby a sea carrier bound for a specified destination agrees to load, transport, and unload the container van, or cargo of another carrier bound for the same destination.

Answer 3

Co-loading

Question 4

shall refer to a facility duly authorized to accept and store containers containing consolidated shipments, for temporary storage, examination, stripping, stuffing, unstuffing, and other related activities as may be allowed under customs laws, rules, and regulations. A Container Freight Station may be established either within the seaport or off-dock, as may be allowed under customs laws, rules, and regulations

Answer 4

Container Freight Station

Question 5

shall refer to a facility duly authorized to accept and store container vans, laden or empty, intended for international shipping for storage within the period allowed under applicable customs laws, rules and regulations. A Container Yard may be established either within the seaport or off-dock, as may be allowed under customs laws, rules, and regulations.

Answer 5

Container Yard

Question 6

shall refer to facilities for temporary storage of Goods established and authorized by the Bureau pursuant to Title VIII, Chapter 2 of the CMTA. These include Container Yards, Container Freight Stations, seaport temporary storage warehouses, airport temporary storage warehouses and other premises for customs purposes.

Answer 6

Customs Facilities and Warehouses (CFW)

Question 7

shall refer to areas in the Philippines where customs and tariff laws may be enforced

Answer 7

Customs Territory

Question 8

shall refer to the customs procedure under which Goods are transported under customs control from one customs office to another.

Answer 8

Customs Transit

Question 9

shall refer to the transport of Goods from an Office of Departure to an Office of Destination under Customs Transit.

Answer 9

Customs Transit Operation

Question 10

shall refer to the act, documentation and process of bringing imported Goods into the Customs Territory, including Goods coming from Free Zones

Answer 10

Entry

Question 11

shall refer to the act, documentation, and process of bringing Goods out of Philippine territory

Answer 11

Exportation

Question 12

shall refer to Goods originating from a foreign country which are neither imported into Customs Territory nor admitted into Free Zones which are discharged in a Port of Entry for Transit to a port of exit for Outright Exportation.

Answer 12

Foreign Goods

Question 13

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 Freeport such as Clark Freeport Zone, Clark Special Economic Zone, Clark Green City; 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 Pacific Economic Zone and Freeport Authority under Republic Act No. 9490, as amended by Republic Act No. 10083; the Cagayan Special Economic Zone and Freeport under Republic Act No. 7922; the Zamboanga City Special Economic Zone Authority under Republic Act No. 7903; the Freeport Area of Bataan under Republic Act No. 9728; Morong Special Economic Zone under Proclamation No. 984 s. 1997; and such other Freeports as established or may be created by law

Answer 13

Free Zone

Question 14

shall refer to a sole proprietorship, partnership, corporation or entity duly registered with the Free Zone Authority and issued a Certificate of Registration and/or Tax Exemption that is not expired or has not been revoked, suspended or cancelled.

Answer 14

Free Zone Locator

Question 15

shall refer to articles, wares, merchandise and any other items which are subject of Importation or Exportation

Answer 15

Goods

Question 16

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.

Answer 16

Goods Declaration

Question 17

shall refer to the act of bringing Goods from a foreign territory into Philippine territory, whether for consumption, Warehousing, or Admission as defined in this CAO.

Answer 17

Importation

Question 18

shall refer to any customs
administrative unit outside a Port of Entry that is competent and authorized to perform all or any of the functions enumerated under customs and tariff laws

Answer 18

Inland Customs Office

Question 19

shall refer to the electronic registration of a Goods Declaration with the Bureau and the Free Zone Authority

Answer 19

Lodgement

Question 20

shall refer to a customs single
administrative document (SAD) accomplished by the importer, or his authorized representative, under oath and submitted to the BOC for purposes of declaring and identifying among others the nature of the Goods being imported, its value, volume, weight, and any relevant description thereof, whether entered through consumption, Warehousing or by Admission which will assist the BOC in determining the true description of the Goods, the correct classification and the assessment of the duties and taxes due to the imported Goods, if any

Answer 20

Multi-Purpose Declaration

Question 21

shall refer to any customs office at which a customs Transit operation commences.

Answer 21

Office of Departure

Question 22

shall refer to any customs office at which a customs Transit operation is terminated.

Answer 22

Office of Destination

Question 23

shall refer to the customs procedure applicable to Goods which, being in free circulation, leave the Customs Territory and are intended to remain permanently outside It.

Answer 23

Outright Exportation

Question 24

shall refer to the last port of call of a carrier to unload foreign cargo.

Answer 24

Port of Destination

Question 25

shall refer to port of unloading, which is a place where a vessel or aircraft unloads its shipments, from where they will be dispatched to their respective consignees.

Answer 25

Port of Discharge

Question 26

shall refer to a domestic port open to both domestic and international trade, including principal ports of Entry and sub ports of Entry. A principal Port of Entry is the chief Port of Entry of the Customs District wherein it is situated and is the permanent station of the District Collector of such port. Sub ports of Entry are under the administrative jurisdiction of the District Collector of the principal Port of Entry of the Customs District. Port of Entry as used in this CAO shall include airport of Entry

Answer 26

Port of Entry

Question 27

shall refer to a place where shipments are loaded and secured aboard a vessel

Answer 27

Port of Loading

Question 28

shall refer to a document that accompanies the transfer of cargo to a Customs Facility and Warehouse (CFW) and serves as proof of delivery or receipt of the article at its intended destination duly acknowledged on its face by the customs official stationed thereat. It is also commonly referred to as a "boat note"

Answer 28

Transfer Note

Question 29

shall refer to customs procedure under which Goods, in its original form, are transported under customs control from one customs office to another, or to a Free Zone

Answer 29

Transit

Question 30

shall refer to customs document authorizing the transport of imported Goods from the port of exit to the point of destination. For Transit of Goods to CFW, it is previously called special permit to transfer.

Answer 30

Transit/Transfer Permit

Question 31

shall refer to a privilege given to qualified persons to import and store, tax and duty free, raw materials for manufacture, processing and subsequent Exportation within the period allowed by law.

Answer 31

Warehousing