Regulations

BOC Memorandum & Administrative Orders

A searchable index of Customs Memorandum Orders (CMO) and Customs Administrative Orders (CAO) issued by the Philippine Bureau of Customs. Each row links to the official document on customs.gov.ph.

Showing 18 of 18 issuances

TypeNumberYearSubjectDocumentPDF
CMO05-20242024Revised Implementing Rules on the Tentative Release of Goods Subject to ProtestView Find PDF
CMO09-20242024Updated Procedures for the Issuance of Authority to Release Imported Goods (ATRIG) coordination with BIRView Find PDF
CMO14-20242024Guidelines on the Implementation of the Pre-Border Technical Verification and Cross-Border Electronic InvoicingView Find PDF
CMO04-20232023Revised Guidelines on the Provisional Goods Declaration (PGD)View Find PDF
CMO11-20232023Updated Selectivity System for Goods Declarations (Green/Yellow/Red Lanes)View Find PDF
CMO16-20222022Implementing Guidelines on the Use of the Electronic Tracking of Containerized Cargo (E-TRACC) SystemView Find PDF
CAO04-20212021Customs Bonded Warehouses (rules on establishment, operation, supervision)View Find PDF
CAO05-20212021Imposition of Customs Service Fees on Imported GoodsView Find PDF
CMO07-20212021Revised Procedures for Importer and Customs Broker Accreditation (CPRS)View Find PDF
CMO09-20212021Implementation of the Authorized Economic Operator (AEO) ProgramView Find PDF
CAO06-20202020De Minimis Importations (raised threshold to PHP 10,000, CMTA Sec. 423)View Find PDF
CAO01-20202020Establishment of an Advance Ruling System on Tariff Classification and ValuationView Find PDF
CAO07-20202020Consolidated Shipment of Duty- and Tax-Free Balikbayan BoxesView Find PDF
CMO10-20202020Online Filing and Payment for Informal Entries via E2MView Find PDF
CMO23-20202020Guidelines on the Acceptance of Electronic Copies of Supporting Documents for Goods DeclarationView Find PDF
CAO01-20192019Post Clearance Audit and Prior Disclosure Program (implementing Sections 1000–1006, CMTA)View Find PDF
CAO02-20192019Imposition of an Advance Deposit on Bonded Warehouses (CMTA Sec. 811)View Find PDF
CMO27-20192019Implementing Rules and Regulations for the Conduct of Post Clearance Audit (PCA)View Find PDF

This index is maintained by CMV Brokerage as a reference for Philippine importers. For the most current list and the authoritative text of any issuance, consult the BOC Memorandum directory.