Updated Bureau of Customs (BOC) dues, fees and charges will take effect on June 15, 2025.
Customs Administrative Order (CAO) No. 02-2025, published on May 31, clarifies certain provisions of CAO 02-2024, and defers or suspends the implementation of certain fees and charges. CAO 02-2024 aimed to identify and provide uniformity in BOC’s various fees.
“This issuance reflects our commitment to continuously improve customs procedures and build a more transparent, efficient, and responsive agency for all stakeholders,” Customs commissioner Bienvenido Rubio said in a statement.
CAO 02-2024, which took effect in June 2024, was suspended a month later in July after stakeholders raised concerns about the policy, in particular the lack of corresponding customs memorandum order (CMO) that will implement the CAO. A draft CMO implementing CAO 02-2024 was subjected to public consultation also in July 2024.
Among key provisions of CAO 02-2025 are:
- A section on the reimbursement of meal, transportation and lodging expenses for services rendered by authorized BOC personnel has been added.
- The imposition of aircraft supervision fee commenced on May 1, 2025.
- The imposition of the certificate of origin processing charge (P500 per certificate) is temporarily suspended until lifted by the Customs commissioner, as approved by the Finance secretary.
- Air express cargo operators (AECO) are exempt from the imposition of aircraft supervision fee, underguarding fee for transfers, off-hours fee, and customs facilities and warehouses fee “due to the special nature of their operations” as provided for under Section 439 of the Customs Modernization and Tariff Act. The customs supervision fee for AECOs are governed by CAO No. 05-2020, which provides clearance procedures on express shipments, as implemented by CMO No. 09-2021.
- The Authorized Economic Operator Program application charge for micro and small enterprises has been removed but the P5,000 and P10,000 fee retained for medium and large enterprises, respectively.
- Vessel supervision fee on the entrance and clearance of vessels will now be per day instead of per vessel as per CAO 02-2024. CAO 02-2025 also clarified that the supervision fee for bunkering and other emergency purposes like medical, sheltering, repair, marine accidents, dockyard layup, and others, will be per day.
- Clarifications and rewording on the section on import processing charge (formerly import processing fee) were introduced.
- Fees were included on cross-border de minimis goods processed personally or directly by the claimant, de minimis goods cleared through a third party such as, but not limited to, customs broker, deconsolidator, freight forwarder, AECO, or authorized representative covered by a special power of attorney or the like; and dutiable shipments.
- De minimis goods brought in by travelers, whether accompanied or unaccompanied baggage, will not be subject to import processing charge.
- BOC will implement an automated system to streamline the processing, payment of import processing charge, and release of de minimis goods. The system should be designed to interoperate seamlessly with BOC’s other platforms, including the eCommerce Processing System. Until full automation is achieved, BOC should establish a mechanism to ensure the efficient and convenient collection of import processing charge for de minimis goods.
- Charges for cancellation and/or modification of goods declaration arising from clerical or inadvertent errors may now be paid by the exporter or importer. Previously under CAO 02-2024, this fee was paid solely by the importer. The charges for every cancellation and/or modification of goods declaration, except when the reason of cancellation is due to system error, remains at P1,000 for the first offense, P3,000 for the second offense, and P5,000 for the third or more offense.
- On the payment of legal research fee for every document issued by BOC, the rate is now P10 or 1% of the filing fee is collected, whichever is higher. Previously it was only set at P10.
- The customs documentary stamp, documentary stamp tax, and legal research fee will be clearly indicated in the order of payment. – Roumina Pablo
