Procedure to be Followed in the Implementation of the Memorandum Order of this Office dated January 21, 1972 Which Transferred the Receiving, Screening, Processing and/or Verification of all Applications for Authority To Release Imported Goods to the Intelligence Unit

January 24, 1972 REVENUE MEMORANDUM ORDER NO. 04-72 SUBJECT : Procedure to be Followed in the Implementation of the Memorandum Order of this Office dated January 21, 1972 Which Transferred the Receiving, Screening, Processing and/or Verification of all Applications for Authority To Release Imported Goods to the Intelligence Unit TO : The Chief, Intelligence Unit, and All Concerned The following procedure, rules and regulations are hereby promulgated to be followed on all applications filed with this Bureau for authority to release imported goods, including the processing, screening and/or verification of all applications requiring actual field verification by the intelligence Unit of this Bureau. In the promulgation of these rules and regulations, the guiding principle is dispatch in the performance of corresponding official action by all concerned without sacrificing the revenue angle in all those cases which appear to be with substantial revenue potential: 1. All applications by any and all parties for authority to release imported goods from Customs' custody shall be filed with the Intelligence Unit as set down in the memorandum order of this Office dated January 21, 19972. For this purpose, all such applications shall be numbered chronologically in the order of their receipt and shall be entered in the same order in an appropriate registry book kept at the Intelligence Unit. A qualified and responsible employee of the Bureau shall have charge of the receipt of the applications, numbering and registration thereof. He shall also see to it that all applications shall be duly recorded in an office record card which shall contain an abstract of all important data appearing in the application. cdt 2. After proper numberings, entry in the registry book and carding, the applications shall be forwarded to the Chief and/or Assistant Chief of the Unit who shall personally or by direction undertake the processing of the same and the segregation of those that require field verification for assignment to examiners for appropriate action. In no case shall an application requiring field verification be assigned to an examiner of the Unit without the prior approval of this Office. An appropriate form shall be prepared to reflect all the above data, together with the action to be taken by all concerned, in spaces intended for the purpose. 3. No application for release of imported goods shall be processed without the following accompanying papers/documents: a. Affidavit of applicant or his duly authorized representative, giving a correct description and quantity of the goods the release of which is applied for, including the acquisition cost thereof and the basis of the tax-exemption privilege requested, if any; b. Consular Invoice; c. Bill of Lading; d. Packing List; e. Any other documents pertaining to the importation of the articles or required in the verification of the enjoyment of any special tax privilege. 4. To pinpoint responsibility by all concerned, proper routing of all applications together with the corresponding action taken by all employees who had a hand in the processing of said papers shall be indicated and duly initialed by every employee, before the processed applications are forwarded to the Deputy Commissioner of Internal Revenue (Operations), thru the Chief, Intelligence Unit, for approval and/or signature. 5. All those applications to release imported goods which were referred to fieldmen for appropriate verification or investigation in the course of processing thereof shall be accompanied with concise and clear reports to be submitted within three (3) working days from receipt of the assignment or sooner containing appropriate recommendations to be taken on the matter. 6. After all processed applications for authority to release imported goods are signed by the Deputy Commissioner of Internal Revenue (Operations) or any officer duly designated to sign in his behalf, the approved applications shall be forwarded by messenger to the Liquidation Division, Bureau of Customs, with an appropriate charging book. To officially discharge the approved applications from the Bureau of Internal Revenue, the employee in the Bureau of Customs authorized to receive the same should sign for all processed applications sent to said office in the charging book. Discharge of all approved applications shall be done in this manner at least twice a day. In the implementation of the above rules, all concerned should take care not to unduly inconvenience applicants without sacrificing the tax potential factor in the consideration of all cases. The good image of the Bureau should be kept in mind at all times. MISAEL P. VERA Commissioner of Internal Revenue