CBP Memorandum to Authorized Agent Banks No. 12-78 (P.D. No. 930)

January 27, 1978

CBP MEMORANDUM TO AUTHORIZED AGENT BANKS NO. 12-78

REVISED RULES AND REGULATIONS TO IMPLEMENT PRESIDENTIAL DECREE NO. 930 SIMPLIFYING EXPORT PROCEDURES AND DOCUMENTATION

Effective March 1, 1978, Authorized Agent Banks are required to adopt the Revised Rules and Regulations dated November 25, 1977, attached, implementing Presidential Decree No. 930 dated May 16, 1976, simplifying export procedures and documentation.

Accordingly, the following standard export forms are hereby prescribed:

1) CBP-6-21-10 Revision 1977 — REPORT OF FOREIGN SALES

2) CBP-6-21-02 Revision 1977 — EXPORT DECLARATION (WITH FOREIGN EXCHANGE PROCEEDS) LLpr

3) CBP-6-21-03 Revision 1977 — EXPORT DECLARATION (WITHOUT FOREIGN EXCHANGE PROCEEDS)

Since these forms have been aligned and standardized in accordance with international documents and practices, Authorized Agent Banks shall reproduce them in the same size and print as the attached samples to meet the needs of their exporter-clients. Likewise, the color sequence heretofore followed shall remain the same; i.e., green for duplicate, blue for triplicate, pink for quadruplicate, yellow for quintuplicate, and orange for sixtuplicate, while the original as well as the additional copies required for the Export Declarations shall be white.

(SGD.) G. S. LICAROSGovernor

ATTACHMENT

REVISED RULES AND REGULATIONS TO IMPLEMENT PRESIDENTIAL DECREE NO. 930 SIMPLIFYING EXPORT PROCEDURES AND DOCUMENTATION

Pursuant to Section 2 of Presidential Decree No. 930 dated May 13, 1976, simplifying export procedures and documentation, the following revised rules and regulations amending the Rules and Regulations issued on December 10, 1976, are hereby promulgated.

RULE I. DEFINITION OF TERMS

For purposes of these rules and regulations:

A. "Authorized Agent Bank" shall refer to banks delegated by the Central Bank of the Philippines the authority to register the Report of Foreign Sales (RFS) and issue the corresponding Export Declaration (ED) in accordance with Central Bank regulations.

B. "Authority to Load" shall refer to the approval or permission granted by the Bureau of Customs for the loading of export goods on board the carrier specified in the covering Export Declaration. This authority shall be issued by the Chief, Export Coordination Division, for the Commissioner of Customs in the Port of Loading, on the space provided for at the back page of ED 3.

C. "Bulk Cargoes" shall refer to cargoes that are not handled in packed units, like grains, fertilizers, oil, copra, etc.

D. "Certificate of Origin" shall refer to the declaration of the exporter, certified by the Bureau of Customs, that his export product complies with the origin requirements specified for goods under the Generalized System of Preferences (GSP) in the case of Certificate of Origin Form A; or his export product is either wholly or partially of Philippine origin, in the case of a General Certificate of Origin.

E. "Certificate of Shipment" shall refer to the document which the Bureau of Customs issues upon request of the exporter, or his duly authorized representative, certifying to the nature of shipment of his export goods which could either be full shipment effected, short-shipment, shut-off or non-shipment.

F. "Commodity Clearance" shall refer to the certificate issued by a government commodity office attesting that the quality of the export commodity is in accordance with established or applicable standards for such products.

G. "Containerized Cargoes" shall refer to cargoes contained in container vans or other sealable transport units.

H. "Conventional Cargoes" — shall refer to cargoes that are handled in pieces, packages, crates, bags and the like.

I. "Established Standards" shall refer to the standards set by the government commodity offices for export product.

J. "Export Declaration" shall refer to the document prescribed by the Central Bank of the Philippines and the Bureau of Customs for every export shipment, whereby the exporter or his duly authorized representative declares under oath the full particulars of a shipment.

K. "PSCM License" shall refer to the document issued by the Philippine Bureau of Products Standards allowing the use of Philippine Standard Certification Marks on certain products.

L. "Regular Exporter" shall refer to the producer, manufacturer and/or trader of export products granted a periodic commodity clearance by the government commodity office concerned.

M. "Non-regular Exporter" shall refer to one not granted a periodic commodity clearance.

N. "Report of Foreign Sales" shall refer to the document prescribed by the Central Bank of the Philippines for the purpose of prompt reporting by the exporter of the full particulars of every export sale.

O. "Special Permit to Load" shall refer to a special authority which the Bureau of Customs grants for the loading of transhipped cargoes for export, "Balikbayans" personal effects, shipments covered by Monthly General Export Declarations and other commodities where the Export Declaration requirements may be waived like ships' provisions and bunker fuel needs.

P. "Tax Clearance" shall refer to the certificate issued by the Bureau of Internal Revenue (BIR) to exporters showing that the taxes and other charges upon the products exported have been paid or a certificate from a proper official showing that the products to be exported are exempt from the payment of taxes and other charges.

RULE II. THE REPORT OF FOREIGN SALES (RFS)

SECTION 1. Exporters required to file Report of Foreign Sales. — Except as provided for in Section 2 hereof, the exporter shall file with an authorized agent bank, for each export sale made, a Report of Foreign Sales on the prescribed form, within 24 hours after the date of closing of the sales contract.

SECTION 2. Exporters exempt from filing Report of Foreign Sales - The following are exempted from filing the Report of Foreign Sales:

a. Embroidery and apparel manufacturer operating under Republic Act No. 3137;

b. Board of Investments (BOI) registered producers and traders exporting products covered by their BOI certificates of registration under R.A. 6135;

c. Enterprises registered with the Export Processing Zone Authority exporting products within the export processing zone under R.A. 5490 as amended by P.D. 66; and

d. Exporters authorized by the Central Bank to export under Monthly General Export Declarations.

SECTION 3. Registration of Reports of Foreign Sales by authorized agent banks — Authorized agent banks may register the Reports of Foreign Sales filed with them: provided that, the RFS required to be referred to the Central Bank Export Department under existing Central Bank regulations, for prior verification and approval, shall be forwarded by the authorized agent bank concerned to the said Department and shall be registered only upon their return duly approved.

SECTION 4. Requisites for approval/registration of Report of Foreign Sales — No Report of Foreign Sales shall be registered/approved unless:

a. It is properly accomplished and correctly states the terms and conditions of the sales contract;

b. It is accompanied by two copies of either the sales contract, the confirmed purchase order, or cable offer and acceptance. In the case of exports to socialist and other centrally planned economy countries, two copies of the written approval of the Philippine International Trading Corporation (PITC) are also required.

c. The commodity to be exported is not a banned item or if prior clearance from an appropriate government office or agency is required, such clearance has been obtained and is submitted as part of the supporting documents;

d. The declared price reflects the fair export market value of the commodity on the date of sale; and

e. The contract price is in a foreign currency which can form part of the international reserves as prescribed by the Central Bank and the mode, as well as payment period conform with the said bank's regulations governing exports.

SECTION 5. Filing and Registration Procedure — The exporter shall accomplish one set of the Report of Foreign Sales and shall submit the same to an authorized agent bank which shall:

a. Receive and stamp each copy of the RFS with the date of receipt;

b. Determine that it is correctly accomplished and accompanied by the required documents;

c. Assign an RFS control number which shall be indicated on each copy;

d. Indicate on each copy an expiry date which shall not be later than the end of the month of shipment as declared in the RFS;

e. Have each copy of the RFS signed by its authorized officer;

f. Enter the details in the appropriate register; and

g. Distribute the copies in accordance with the instructions indicated at the back of the RFS.

If the RFS requires prior verification/approval by the Central Bank Export Department (CBED), the authorized agent bank, after step c above, shall forward the RFS together with the required documents to the said Department for action. Upon approval, the CBED shall return the RFS to the authorized agent bank which shall then undertake steps d to g, above.

RULE III. THE COMMODITY CLEARANCE

SECTION 1. Inspection and Issuance of Commodity Clearance. — Export products shall be inspected and issued commodity clearances by specialized government commodity offices prescribed in Rule IV of these rules and regulations pursuant to Section 4 of Presidential Decree No. 930. The inspection and certification of the same export product by more than one government commodity office/agency shall not be allowed; however, where an importing country or an international convention requires additional certification documents for health, sanitary, phytosanitary, safety, security, or other reasons, the inspection and issuance of clearances for the same product by more than one government commodity office/agency shall be permitted.

SECTION 2. Periodic Commodity Clearances. — Specialized government commodity offices/agencies shall grant periodic commodity Clearances to regular exporters, the validity period of which is to be determined by said offices/agencies, provided it shall not exceed one year. Each of these offices/agencies shall formulate and promulgate guidelines governing the issuance of such periodic clearances. The guidelines should include, among others, the basis for determining the validity periods of clearances to be issued, as well as the criteria for determining and identifying regular exporters entitled to be granted periodic commodity clearances. The periodic commodity clearances issued should pertain to commodities constituting the object of the regular trading operation of the exporter.

RULE IV. STANDARDIZATION AND INSPECTION RESPONSIBILITIES OF GOVERNMENT COMMODITY OFFICES

SECTION 1. Re-alignment of functions — The functions of government offices/agencies concerned with the inspection of export products, as well as with the issuance of commodity clearances, shall continue to be exercised by such offices/agencies as provided for in their respective charters, except as otherwise re-assigned under Section 4 of P.D. 930. Pursuant, therefore, to the provisions of the said section, the offices/agencies enumerated herein shall have standardization, inspection and certification functions as follows:

a. Philippine Bureau of Products Standards — This Bureau, in coordination with specialized government commodity offices/agencies, shall be the sole agency of the government responsible for the determination and/or establishment of standards for export commodities. Where a specialized government commodity office/agency is empowered to formulate commodity standards in accordance with its charter and in view of the technical expertise available therein on products falling under its jurisdiction, it shall continue to do so and shall submit such standards for accreditation to the Philippine Bureau of Products Standards. The inspection of the products and the issuance of commodity clearance therefor shall nevertheless be the responsibility of the specialized government commodity office/agency. In the case of other export products, the responsibility of inspection and issuance of clearances for which do not fall under the jurisdiction of any specialized office/agency, the Philippine Bureau of Products Standards is authorized to inspect such products and issue appropriate commodity clearances. The Philippine Bureau of Products Standards may deputize any specialized government commodity office/agency possessing the required technical expertise and facilities to recommend standards, as well as inspect and issue appropriate commodity clearances for export products covered by the deputization agreement.

The same Bureau shall continue to be the sole agency to issue licenses for the use of Philippine Standard Certification Marks to exporters of products, whether failing under the jurisdiction of a specialized government commodity office/agency or not. Products with certification marks shall not be subjected to inspection provided that the valid license to use such marks is presented in lieu of a commodity clearance.

b. Bureau of Animal Industry — This Bureau shall be responsible for recommending standards, inspecting and issuing commodity clearances for the following products:

1. Animal by-products such as —

a) Glue stock

b) Hides and skins

c) Hooves

d) Horns

e) Rabbit paws

2. Animal effects such as —

a) Belts

b) Harnesses

c) Other leather goods

d) Straps

3. Egg, meat and meat products such as —

a) Balut (embryonated duck eggs)

b) Chicken eggs

c) Chicken ham

d) Chilled eggs

e) Duck ham

f) Frozen beef

g) Frozen chevon (goat meat)

h) Frozen dressed chicken

I) Frozen dressed duck

J) Frozen pig heart

k) Frozen pork

l) Powdered eggs

m) Salted duck eggs

4. Live animals and fowls such as —

a) Breeder cattle

b) Chicken (breeder for meat and eggs)

c) Dogs, cats and other pet animals

d) Hogs for breeding

e) Thoroughbreds, colonial breds, standard breds and other types of horses

5. Pure cultures from animal origin of fungi, bacteria, etc. for scientific purposes

6. Animal feeds

7. Others

c. Bureau of Fisheries and Aquatic Resources — This Bureau shall be responsible for recommending standards, inspecting, and issuing commodity clearances for the following fish and fishery/aquatic products such as:

1. Crustaceans (shrimps), lobsters, prawns, crabs — live, fresh, chilled and/or frozen)

2. Fishes (live, fresh, chilled and/or frozen)

3. Fish by-products (liver oil, shark teeth, pearl essence, fish meal, and other fish/fishery/aquatic by-products)

4. Mollusks (clams, oysters, mussels, scallops, snails and other shellfish — live; fresh, chilled and/or frozen)

5. Pearls

6. Raw shells & shell meat

7. Reptile skins

8. Sea cucumber (trepang)

9. Seaweeds and their by-products

10. Sponges

d. Bureau of Plant Industry — This Bureau shall be responsible for recommending standards, inspecting and issuing commodity clearances for the following products:

1. Dried botanical specimens (for scientific purposes)

2. Fresh fruits in their natural state or form except coconut

3. Fresh vegetables in their natural state or form

4. Live insects

5. Medicinal plants (herbs, roots, leaves, flowers, etc.)

6. Nursery stocks (live plants, as well as vegetative parts thereof) used as propagating materials

7. Pure cultures of fungi, bacteria, etc. for scientific purposes

8. Root crops and similar products — in their original state or form (onion, garlic, potato, cassava, etc.)

9. Seeds and nuts for planting

10. Seeds and nuts for consumption except coconut

11. Specimens of plant diseases and pests

12. Spices (raw, unprocessed or in their natural state or form)

13. Stored plant products and by-products (peanuts, soybean meal, peanut meal, coffee beans and other beans)

14. Others

e. Food and Drug Administration — This Administration shall be responsible for recommending standards, inspecting and issuing commodity clearances for the following products:

1. Banana bits (sweetened and salted)

2. Chewing gum

3. Dried fruits and vegetables

4. Drugs and other pharmaceutical specialties

5. Frozen or processed fruits' extracts, juices and sauces

6. Hard candies

7. Other preserved or processed food products

8. Other sauces (such as soy, vinegar, etc.)

9. Preserved nuts, tropical fruits and derivatives

10. Processed marine products, including fish sauce and bagoong

11. Processed (salted, dried, smoked, pickled, canned, bottled) fish, crustaceans, mollusks and other fishery/aquatic products.

12. Smoked, dried and processed meat, including canned meat

13. Sweetened fruit preserves and jams

14. Vegetable preserves

15. Coconut food products

16. Others

f. National Cottage Industries Development Authority — This Authority shall be responsible for recommending standards, inspecting and issuing commodity clearances for handicraft and cottage industry products as defined in Republic Act No. 3470, as amended, such as the following:

1. Bamboo craft and rattancraft

2. Brooms, feather duster

3. Ceramics

4. Embroidery (except those covered by R.A. 3137)

5. Fibercraft

6. Hats

7. Leathercraft

8. Mats and mattings

9. Metalcraft

10. Musical instruments such as guitar, ukelele, piano and violin

11. Needlecraft

12. Placemats

13. Polished or processed common shells

14. Rosary beads and ipil beads

15. Shellcraft articles (cleaned, semi-processed, finished state/form)

16. Shellcraft (lamp, shell buttons, bracelets, necklaces, rings, earrings, etc.)

17. Toycraft

18. Woodcraft

19. Other related handicrafts

SECTION 2. Status quo for certain offices/agencies — The inspection and/or certification functions for export products falling under the jurisdiction of the Bureau of Fiber Development and Inspection Service, the Bureau of Forest Development, the Philippine Coconut Authority, the Philippine Sugar Commission, the Philippine Tobacco Administration and the Philippine Virginia Tobacco Administration shall remain with the same agencies. These offices/agencies, through their respective Departments, shall, however, refer to the National Economic and Development Authority for confirmation purposes any new or additional requirements that they might wish to impose in relation to their inspection and certification functions.

RULE V. INSPECTION FEES

SECTION 1. New and Additional Fees/Charges — Specialized government commodity offices/agencies shall not impose any new or additional inspection fees and/or related charges in connection with the implementation of the provisions of P.D. 930. Should these offices/agencies wish to impose new or additional fees/charges, their proposals, as well as the rationale therefor shall be submitted, through their respective Departments, to the National Economic and Development Authority for evaluation and approval in accordance with the guidelines and procedures which shall be established for this purpose.

SECTION 2. Periodic Review of Inspection Fees — The National Economic and Development Authority shall conduct, in cooperation with other agencies concerned, periodic reviews of all inspection fees imposed on exporters for purposes of formulating standard criteria for their imposition. It shall likewise institute appropriate measures for the standardization of fees and/or related charges.

RULE VI. CONTROLLED, PROHIBITED OR BANNED EXPORTATIONS

The following products, which are considered controlled, prohibited or banned for exportation, shall not be exported unless granted an exemption by the office indicated opposite each item:

		Products	Office
1.	Abaca seeds, seedlings suckers,
	root stocks	Department of Agriculture
2.	Aircrafts or parts thereof	Office of the President
3.	Antiques, cultural artifacts
	and historical relics	National Museum
4.	Bakawan	Bureau of Forest Development
5.	Bangus fry, mother bangus (sabalo)
	and eels 15 centimeters and
	below		Bureau of Fisheries and
	Aquatic Resources
6.	Buri seeds and seedlings	Office of the President
7.	Cement and clinker	Cement Industry Authority
8.	Fertilizers	Fertilizer and Pesticide
	Authority
9.	Fertilizer raw materials listed
	below:		Fertilizer and Pesticide
	Authority
	a)	Ammonia in liquid or
		refrigerated form
	b)	guano and phosphate rock
	c)	pyritic ores or other sulfur
		bearing minerals
	d)	sulfuric acid
10.	Firearms and explosives	Philippine Constabulary
11.	Gold		Central Bank of the Philippines
12.	Grains and grain by-products	National Grains Authority
13.	Ipil-ipil (except ipil-ipil
	necklace) feather meal and
	yeast (except baker's yeast)	Department of Agriculture
14.	Logs, poles and piles including
	log core and flitches/rail-road ties	Bureau of Forest Development
15.	Lumber and plywood	Department of Trade
16.	Matured coconuts and coconut
	seedlings	Philippine Coconut Authority
17.	Muscovado (Panocha)	Philippine Sugar Commission
18.	Pesticides and pesticide
	raw materials	Fertilizer and Pesticide
	Authority
19.	Petroleum products	Board of Energy
20.	Philippine notes, coins,
	checks, money orders, and
	other bills of exchange drawn
	in pesos against Philippine
	banks exceeding P500.00	Central Bank of the Philippines
21.	Raw materials for cottage
	industries listed below:	National Cottage Industries
	Development Authority
	a)	abatex and sinamay
	b)	bamboo
	c)	buntal or buri fibers
	d)	canton fiber
	e)	monkey pod (acacia)
	f)	nito
	g)	pandan fiber
	h)	rattan (including poles)
	i)	semi-finished or semi-processed
		capiz shells
	j)	scrap iron
22.	Shells		Bureau of Fisheries and
			Aquatic Resources
23.	Steel products listed below:	Iron & Steel Authority
	a)	billets and blooms
	b)	channels and angles
	c)	cold rolled coils and sheets
	d)	ferrous scrap
	e)	hot rolled coils and sheets
	f)	plates
	g)	reinforcing and round bars
	h)	tinplate
	i)	welded pipes and tubes
	j)	wire rods, nails, GI wires and
		barbed wires
24.	Sugar-based commodities	Department of Trade
25.	Watercrafts or parts thereof, and
	vessels for breaking into scrap	Maritime Industry Authority
26.	Wildlife species, mammals and
	birds including monkey-eating
	eagles		Bureau of Forest Development

The agencies concerned shall periodically assess the conditions for which the control, prohibition and/or banning from exportation of such products have been imposed, with a view to adding or deleting items from the aforementioned list when conditions so warrant. The agencies making such changes shall immediately notify the Central Bank, the Bureau of Customs, the Department of Trade and other agencies concerned for dissemination of such information to the public and for proper implementation.

RULE VII. PRESCRIBED PROCEDURES FOR HOLDERS OF PERIODIC COMMODITY CLEARANCES AND LICENSES TO USE THE PHILIPPINE STANDARD CERTIFICATION MARK

Exporters who wish to be holders of periodic commodity clearances shall apply in writing to the government commodity office/agency concerned which shall evaluate the applications in accordance with Section 2, Rule III, of these Rules and Regulations.

Regular exporters who have been granted periodic commodity clearances and licenses to use the Philippine Standard Certification Mark (PSCM) shall follow the procedure prescribed hereunder.

The regular exporter shall submit a certified photostatic copy of either the periodic commodity clearance or the PSCM license previously acquired, together with ED 3, to the Export Coordination Division, Bureau of Customs (for Manila loading), or to the Export Service Division of the said Bureau in the province concerned (for provincial loading).

RULE VIII. PRESCRIBED PROCEDURES FOR THE PROCESSING OF COMMODITY CLEARANCE FORMS FOR NON-REGULAR EXPORTERS

The exporter shall fill up one set of the Commodity Clearance form and submit the same to the agency concerned. For products covered by the Bureau of Forest Development, the exporter shall also submit the auxiliary invoice, together with the official receipt of payment of forest charges, to the Bureau.

Upon receipt of the accomplished Commodity Clearance form, the agency concerned shall undertake the following:

a. Check if the papers are in order;

b. Assign an inspector/analyst to inspect the product and obtain samples for analysis, if necessary;

c. Collect fees, if any;

d. Sign clearance form and give two (2) copies to the exporter.

The exporter shall then proceed to the Bureau of Customs to obtain the Authority to Load in accordance with the procedures provided in Rule X hereof.

RULE IX. THE EXPORT DECLARATION (ED)

As soon as the exporter is ready to ship his goods, he shall secure one set of the Export Declaration forms from the authorized agent bank, accomplish, and submit the same to the said bank. However, for shipments subject to duty drawback, an additional ED 3 is required.

Upon receipt of the accomplished ED, the authorized agent bank shall:

a. Stamp all copies with the date of receipt;

b. Determine that it is correctly accomplished and accompanied by the required documents;

c. Indicate the RFS control number if the ED is with foreign exchange proceeds;

d. Assign an expiry date which shall not extend beyond the shipment period indicated in the letter of credit, or the expiry date of the corresponding RFS, or 15 days from the issuance of the ED, whichever is earliest;

e. Have each copy of the ED signed by its authorized officer; and

f. Forward to the Bureau of Customs, through its own employee, ED 1 and 4, with the corresponding commercial invoice attached to each, and distribute the other copies in accordance with the instructions at the back of the ED.

RULE X. THE AUTHORITY TO LOAD (AL)

SECTION 1. Requirements for Granting Authority to Load — the Bureau of Customs shall grant Authority to Load after the following requirements shall have been satisfied by the exporter shipping goods covered by an Export Declaration (Without Foreign Exchange Proceeds):

a. Customs, Internal Revenue documentary and science stamps have been affixed at the back of ED 1;

b. Wharfage dues have been paid; and

c. A certificate of exemption from the government agency concerned has been submitted, if the exportation of the commodity is controlled, banned or prohibited.

For shipments, however, covered by Export Declarations (With Foreign exchange proceeds), the following documents shall be submitted in addition to the above:

a. Original copy of the commodity clearance, or certified photostatic copy of the periodic commodity clearance or that of the license to use the Philippine Standard Certification Mark;

b. BIR tax clearance or certified photostatic copy of the periodic BIR tax clearance;

c. Commercial invoice (s); and

d. Photostatic copy of the sales contract for commodities subject to export tariff.

SECTION 2. Procedure for Granting Authority to Load at the Port of Manila — Where the export goods are to be loaded at the Port of Manila, the exporter shall get from the Export Coordination Division (ECD), Bureau of Customs, ED 1 and 4, earlier forwarded thereto by the exporter's agent bank, to satisfy the requirements provided for under Section 1 of this Rule. He shall then present ED 1, 3, 4, and 8 to the ECD. The ECD shall perforate the assigned Customs control number on ED 1, 3, 4, and 8, as well as all other attendant documents, after checking that all the documentary requirements are complete and in order.

The Chief of the Export Coordination Division shall then grant the Authority to Load for the Commissioner of Customs by signing in the space provided for at the back of ED 3.

If the shipment is a convention cargo, the ECD shall transmit ED 3 and 8 to the Arrastre Office. If the shipment is containerized, the ECD shall transmit the same documents to the Integrated Container Control Office (ICCO), Bureau of Customs, for assignment of a Stuffing Officer who shall supervise the stuffing of the cargo. The ICCO shall then forward ED 3 and 8 to the Arrastre Office.

Upon receipt of ED 3 and 8, the Arrastre Office shall collect its share of the arrastre charges, retain ED 8 and transmit ED 3 to the Philippine Ports Authority (PPA)-Finance Unit at the Arrastre Office for the collection of the PPA's share of the arrastre charges.

The ED 3 shall be sent to the PPA-Terminal Operations Officer (PPA-TOO) who shall stamp PPA CLEARANCE GRANTED on ED 3. If the cargo is conventional, ED 3 is then transmitted to the Customs Inspector on board the vessel who sees to it that the exportation is in accordance with the Authority to Load. If the cargo is containerized, ED 3 is sent to the Stuffing Inspector at the Container Yard (CY) or the Container Freight Station (CFS).

After loading, the Customs Inspector on board/Stuffing Inspector shall prepare the Inspector's Return at the back of ED 3 which shall be submitted to the ECD, through the Piers and Inspection Division (PID)/ICCO, within 24 hours after the vessel's departure.

If the shipment is subject to duty drawback, the second copy of ED 3 shall be forwarded by the Customs Inspector on board/Stuffing Inspector to the Drawbacks Unit of the Bureau of Customs.

The ECD shall cause daily delivery of ED 4, complete with commercial invoice (s), to the National Census and Statistics Office.

SECTION 3. Procedure for Granting Authority to Load Outside the Port of Manila — Where the export goods are to be loaded at ports outside the Port of Manila the procedures in the cases cited below shall be as follows:

A. Export documents processed at the Port of Loading — if the export documents are processed at the Port of Loading, the exporter shall get from the Export Service Division (ESD) of the Bureau of Customs ED 1 and 4, earlier forwarded thereto by the exporter's agent bank, to comply with the requirements provided for under Section. 1 of this Rule. He shall then present ED 1, 3, 4, and 8 to the ESD.

The ESD shall check whether all the documentary requirements have been satisfactorily complied with and shall then enter the Customs' Control number on ED 1, 3, 4, and 8, as well as on all other attendant documents.

The ESD Chief at the Port of Loading shall grant the Authority to Load by signing in behalf of the Collector of Customs in the space provided for at the back page of ED 3 and shall transmit ED 3 and 8 to the Arrastre Office.

The Arrastre Office shall collect the amount equivalent to its share of the arrastre charges, retain ED 8 and transmit ED 3 to the PPA-Port Management Unit (PPP-PMU), which shall collect its share of the arrastre charges. The PPA-PMU shall transmit ED 3 to the Customs Inspector on board the vessel who sees to it that the exportation is in accordance with the Authority to Load.

For shipments covered by duty drawbacks, the Customs Collector shall forward the second copy of ED 3 to the Drawbacks Unit of the Bureau of Customs. He shall also cause the weekly delivery of ED 4 with the copy (ies) of the commercial invoice (s) to the Provincial Census Officer.

B. Export documents processed at the ECD, Manila. — Should the documents be processed at the Export Coordination Division, Manila, the procedure in Section 2 shall apply, except that the ECD shall transmit Telegraphic Instructions to Load to the Collector of Customs in the port of loading.

On the basis of the Telegraphic Instructions to Load, the Collector of Customs at the Port of Loading shall issue the Authority to Load and transmit it to the Arrastre Office thereat. The Arrastre Office shall collect the amount equivalent to its share of the arrastre charges and transmit the Authority to Load to the PPA-PMU which shall collect its share of the arrastre charges. The PPA-PMU shall stamp PPA CLEARANCE GRANTED on the Authority to Load and transmit it to the Customs Inspector on board the vessel who sees to it that the exportation is in accordance with the Authority to Load.

The Bureau of Customs shall perform the functions of the Philippine Ports Authority, as provided for under this Rule, in ports of loading whose operations and administration have not been taken over by the PPA.

SECTION 4. Post Loading — After the carrier has departed, the ECD/ESD shall issue the following certifications based on the Inspector's Return upon request of the exporter:

a. Certificate of shipment (shut-out, non-shipment or short-shipment);

b. Certificate of re-exportation for bond cancellation; and

c. Certificate of Origin.

The ECD/ESD shall assess and issue the corresponding Order of Payment of the export and premium duty for export products listed under Presidential Decree No. 230.

RULE XI. THE SPECIAL PERMIT TO LOAD

The Bureau of Customs shall grant Special Permit to Load after the following requirements shall have been satisfied by the exporter:

a. The Special Permit to Load form has been accomplished;

b. Customs, Internal Revenue documentary and science stamps have been affixed at the back of the Special Permit to Load form; and

c. Wharfage dues have been paid

The following additional documents shall be submitted for shipments covered by Monthly General Export Declarations:

d. Original copy of the commodity clearance, or certified photostatic copy of the periodic commodity clearance, or that of the license to use the Philippine Standard Certification Mark;

e. BIR tax clearance or certified photostatic copy of the periodic BIR tax clearance;

f Commercial invoice (s); and

g. Photostatic copy of the sales contract for commodities subject to export tariff.

RULE XII. THE CERTIFICATION OF ORIGIN-APPLICATION PROCEDURE

SECTION 1. GSP Certificate of Origin — If the goods covered by the shipment are qualified for preferential tariff treatment under the Generalized System of Preferences (GSP), the exporter shall secure CO Form A and Application Form B from the Export Coordination Division, Bureau of Customs, Manila, or from the Export Service Division at the Port of Loading outside Manila, accomplish and submit both for certification by the duly authorized signatory Customs Officer. The Customs Officer shall see to it that all boxes are correctly filled up before he issues the original and duplicate copies of the Certificate of Origin to the exporter.

The Bureau of Customs shall furnish the National Census and Statistics Office a copy of each certified CO Form A.

SECTION 2. General Certificate of Origin — If the goods covered by the shipment are not qualified for GSP treatment, the exporter may request for the issuance of a General Certificate of Origin for his goods by accomplishing an Application for Certificate of Origin (non-GSP). The Export Coordination Division/Export Service Division, Bureau of Customs, shall process the application in accordance with established procedures. If the application is approved, the Division shall give the exporter the original and duplicate copies of the Certificate of Origin.

RULE XIII. TAX CLEARANCE FOR EXPORTERS

Exporters, as defined in these rules and regulations, shall be granted BIR tax clearances on a periodic basis for the purpose of facilitating the processing of their export documents. Such clearances, however, shall not constitute a waiver by the government of any tax, penalty or interest that may be due from the exporter.

At the end of the year, a final liquidation of the taxes due the government shall be made by the exporter and no further clearance shall be issued until such liquidation is made.

The Secretary of Finance, upon the recommendation of the Bureau of Internal Revenue, shall issue the requisite rules and regulations for the availment of the periodic BIR tax clearance.

RULE XIV. NEGOTIATIONS AND PAYMENT

SECTION 1. Where the shipment is not fully prepaid — The exporter shall, within seven days following the date of completion of loading, present to the authorized agent bank the covering draft for negotiation or collection, together with the following shipping and commercial documents:

a. Bill of lading or air waybill;

b. Signed commercial invoice;

c. Insurance certificate;

d. Standard packing list if required;

e. Certificate of inspection and/or commodity clearance issued by the appropriate government commodity agency;

f. Certificate of Origin, consular invoice, and other documents, if required; and

g. Certificate of shipment (shut-out, non-shipment or short-shipment issued by the Bureau of Customs).

Not later than 2:00 p.m. of the business day following the date of acceptance of the documentary draft for negotiation or collection, the authorized agent bank shall submit to the Central Bank Export Department (CBED) ED 2, fully endorsed on the spaces provided for such negotiation or collection at the back thereof, together with copies of all the documents listed above, and the original copy of the Report of Foreign Sales, if fully utilized. This shall form part of the authorized agent bank's Daily Report of Export Negotiations.

Upon receipt of the correspondent bank's advice of credit of the foreign exchange proceeds of the shipment made, the authorized agent bank shall indicate the amount and the date of receipt of such foreign exchange. The agent bank's authorized officer shall then sign in the spaces provided for at the back of ED 5. This copy shall be submitted to the CBED not later than 2:00 p.m. of the following business day, together with the second copy of the RFS, as part of the agent bank's Daily Report of Export Payments for the day.

SECTION 2. Where shipment is fully prepaid — The exporter may send the original document to the foreign buyer provided that within seven (7) days following the date of completion of loading, said exporter shall submit to the authorized agent bank copies of the relevant documents enumerated in the preceding section. The agent bank shall transmit these documents together with the corresponding ED 2 and 5 and RFS 1 and 2 to the CBED not later than 2:00 p.m. of the following business day as part of the agent bank's Daily Reports of Export Negotiations/Payments for the day. Both ED 2 and 5 shall be endorsed at the backs thereof that the shipment was prepaid; the amount and the date of receipt of the foreign exchange proceeds shall also be indicated.

RULE XV. STANDARDIZED EXPORT DOCUMENTS

The forms for the Report of Foreign Sales, the Export Declaration (With Foreign Exchange Proceeds), the Export Declaration (Without Foreign Exchange Proceeds), the Commodity Clearance, the Periodic Commodity Clearance, the Application for General Certificate of Origin and the General Certificate of Origin, shall be standardized and aligned in accordance with international documents and practices. The facsimiles hereto attached as an integral part of this issuance, are hereby adopted and shall serve as standard forms to be used in the export of goods from the Philippines, except as when otherwise required by international agreements. No changes in said forms especially in the contents, size and in the number of copies as required herein shall be made, except as may be approved by the National Economic and Development Authority.

RULE XVI. EXPORTS CARRIED BY AIRCRAFTS

Sections I and 3-A of Rule X, except those that refer to the PPA and the Arrastre Office, shall apply to exports shipped through air carriers.

RULE XVII. RESOLUTION OF ISSUES AND ADMINISTRATION

Pursuant to Section 8 of Presidential Decree No. 930, the Department of Trade shall have the authority to resolve issues or conflicts that may arise among agencies or instrumentalities of the government resulting from the reassignment of inspection and/or certification authorities provided for in the decree.

Any agency or instrumentality not satisfied with the resolution of the Department of Trade may elevate the issue/conflict to the National Economic and Development Authority within fifteen (15) days from the date the agency or instrumentality receives notice thereof, Provided, that, failure to elevate the issue/conflict within the period provided herein shall render the resolution of the Department of Trade final and executory, Provided, further, that the Department of Trade may, motu proprio immediately refer any issue or conflict to the National Economic and Development Authority for final resolution.

The Department of Trade shall also be responsible for coordinating the administration and implementation of the provisions of the said decree and of the instructions and/or rules and regulations that may be issued in pursuance thereof along the concept of simplifying export procedures and documentation. It may recommend to the National Economic and Development Authority any change or modification it may deem necessary to effectuate the intents and provisions of the Decree, as well as the Rules and Regulations issued in pursuance thereof.

RULE XVIII. REVIEW POWER

Pursuant to Section 9 of Presidential Decree No. 930, the National Economic and Development Authority shall have the power to review, revise or amend decisions, rulings, or actions made or taken by any agency or instrumentality involved in the implementation of the simplified export procedures and documentation provided herein. Further, it shall have the authority to suspend, for a period not exceeding six months, any aspect or portion of the procedures prescribed to implement the decree, and/or issue within the same limited period, rules and regulations on the matter.

RULE XIX. EFFECTIVITY

These rules and regulations shall take effect within ninety (90) days from the date of the issuance hereof. Meanwhile, the National Economic and Development Authority shall, together with the Philippine Export Council, the Department of Trade, the Central Bank of the Philippines, the Bureau of Customs and other agencies concerned, undertake such information drive as may be necessary for the dissemination of the simplified export procedures and the forms prescribed herein so that the same may be implemented effectively.

For compliance.

Signed this 25th day of November 1977, at Manila, Philippines.

For the National Economic and

Development Authority:

(SGD.) GERARDO P. SICATSecretary of Economic Planning(Director-General)

ANNEX

LIST OF ACRONYMS USED

1.	AL	Authority to Load
2.	BIR	Bureau of Internal Revenue
3.	BOI	Board of Investments
4.	CBED	Central Bank Export Department
5.	CFS	Container Freight Station
6.	CY	Container Yard
7.	ECD	Export Coordination Division of the Bureau of Customs
8.	ED	Export Declaration
9.	ESD	Export Service Division of the Bureau of Customs
10.	GSP	Generalized System of Preferences
11.	ICCO	Integrated Container Control Office
12.	NEDA	National Economic and Development Authority
13.	PID	Piers and Inspection Division
14.	PITC	Philippine International Trading Corporation
15.	PPA	Philippine Ports Authority
16.	PPA-PMU	Philippine Ports Authority-Port Management Unit
17.	PPA-TOO	Philippine Ports Authority-Terminal Operations Office
18.	PSCM	Philippine Standard Certification Mark
19.	RFS	Report of Foreign Sales