Tuesday, February 17, 2009

Sample Computation 001



















































































































































Customs Memorandum Order No: 05-2009


CMO 05-2009

ABOLITION OF THE INTERIM SCANNING UNIT AND TRANSFER OF ITS FUNCTIONS TO THE X-RAY INSPECTION PROJECT

04 February 2009
CUSTOMS MEMORANDUM ORDER
NO. 5 - 2009
TO:
All Deputy CommissionersService DirectorsAll Collectors, Division Chiefs,Section Chiefs andAll others concerned
SUBJECT:
Abolition of the Interim Scanning Unit and Transfer of Its Functions to the X-ray Inspection Project
In the interest of the service, the Interim Scanning Unit, Office of the Commissioner is hereby abolished and its functions are hereby transferred to the X-ray Inspection Project (XIP), Office of the Commissioner. Henceforth, all x-ray operations and other scanning matters of the Bureau will now be placed under the supervision and control of the XIP-OCOM.
Accordingly, Customs Memorandum Order No. 6-97 dated 13 February 1997, "Creation of an Interim Scanning Unit" signed by then Commissioner Guillermo L. Parayno. Jr. is hereby revoked.
Pending issuance of a new operational guidelines' at the NAJA Customshouse, Clark International Airport and Mactan International Airport and in order not to disrupt the scanning operations of said Ports, the procedure under Customs Memorandum Order No. 21-98 dated 15 July 1998, "Guidelines on the Operation of the Interim Scanning Units" signed by then Commissioner Pedro C. Mendoza shall continue to be enforced.
This CMO shall take effect immediately and shall last until revoked.
Please be guided accordingly.
NAPOLEON L. MORALES
Commissioner

Customs Memorandum Order No: 04-2009


CMO 04-2009

EXECUTIVE ORDER NO. 691, TEMPORARILY MODIFYING THE RATES OF IMPORT DUTY ON CRUDE PETROLEUM OILS AND REFINED PETROLEUM PRODUCTS UNDER SECTION 104 OF THE TCCP OF 1978 (P.D. NO. 1464), AS AMENDED

27 January 2009
CUSTOMS MEMORANDUM ORDER
NO. 4 - 2009
SUBJECT:
Executive Order No. 691, Temporarily Modifying the Rates of Import Duty On Crude Petroleum Oils and Refined Petroleum Products Under Section 104 of The TCCP of 1978 (P.D. No. 1464), as amended
Executive Order No. 691, which became effective on 14 January 2008 per CMC No. 22-2008 dated January 28, 2008, provides in Section 3 thereof that "The MFN rates on crude and refined petroleum products shall be reduced based on certain triggers indexed to oil prices in the world market".
In its Certification dated January 22, 2009 (copy attached) the Department of Energy certified that:

"The Department of Energy (DOE) duly certifies that the trigger price levels in the implementation of Executive Order No. 691, Temporarily Modifying the Rates of Import Duty on Crude Petroleum Oil and Refined Petroleum Products Under Section 104 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464), as amended, have not been reached for the period January 1-15, 2009.

The average CIF price of Dubai crude and diesel, in the international market were US$47.477 per barrel and $64.928 per barrel, respectively, during the period January 1-15, 2009. As such, pursuant to Section 4 of Executive Order No. 691, all import entries corresponding to articles listed in Annex "An thereof, filed and received by the Bureau of Customs (BOC), shall be levied 3% rate of duty, effective February 1, 2009,

This Certification is issued on January 22.2009.

(SGD) ANGELO T. REYES
Secretary"

For your information and implementation.
NAPOLEON L. MORALES
Commissioner

Customs Memorandum Order No: 03-2009


CMO 03-2009

EXECUTIVE ORDER NO. 691, TEMPORARILY MODIFYING THE RATES OF IMPORT DUTY ON CRUDE PETROLEUM OILS AND REFINED PETROLEUM PRODUCTS UNDER SECTION 104 OF THE TCCP OF 1978 (P.O. NO. 1464), AS AMENDED

22 January 2009
CUSTOMS MEMORANDUM ORDER
NO. 3 - 2009
SUBJECT:
Executive Order No. 691, Temporarily Modifying the Rates of Import Duty On Crude Petroleum Oils and Refined Petroleum Products Under Section 104 of The TCCP of 1978 (P.O. No. 1464), as amended
Executive Order No. 691, which became effective on 14 January 2008 per CMC No. 22-2008 dated January 28, 2008, provides in Section 3 thereof that ..The MFN rates on crude and refined petroleum products shall be reduced based on certain triggers indexed to oil prices in the world marker'.
In its Certification dated December 16, 2008 (copy attached) the IDepartment of Energy certified that:

"The Department of Energy (DOE) duly certifies that the trigger price levels in the implementation of Executive Order No. 691, Temporarily Modifying the rates of Import Duty on Crude Petroleum Oil and Refined Petroleum Products Under Section 104 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464J, as amended, have not been reached for the period December 1-15, 2008.

The average CIF price of Dubai crude and diesel, in the intemational market were US$43.73 per barrel and $65.34 per barrel, respectively I during the period December 1-15, 2008. As such, pursuant to Section 4 of Executive Order No. 691, all import entries corresponding to articles listed in Annex "An thereof, filed and received by the Bureau of Customs (BOC), shall be levied 3% rate of duty, effective January 1, 2009.

This certification is issued on December 16, 2008.

(SGD) ANGELO T. REYES
Secretary"

For your information and implementation.
NAPOLEON L. MORALES
Commissioner

Customs Memorandum Order No: 02-2009


CMO 02-2009

ADDITIONAL GUIDELINES FOR THE ACCREDITATION OF INFORMATION VALIDATION SERVICE PROVIDER (IVSP)

Republic of the Philippines
Department of Finance
BUREAU OF CUSTOMS
Manila 1099
January 9, 2009
CUSTOMS MEMORANDUM ORDER
NO. 02- 2009
TO:
All Bureau Officials and Employees
SUBJECT:
Amendment to Section VI. par. (4) of CMO 32-2007
Section VI, par. 4 of CMO 32-2007 dated September 29, 2007 is hereby
amended to read, as follows:
"Section VI. Authority for Issuance of Reassignment/Designation Order:
4.
Reassignment and/or Designation Orders of ESS and CIIS personnel involving movement within ESS and CIIS units in the different Ports/Subports below the District Commander level, shall be approved by the Deputy Commissioner, Internal Administration Group (lAG) upon recommendation of the Deputy Commissioner for Intelligence and Enforcement Group (lEG). The appropriate Customs Personnel Order shall be prepared and numbered by HRMD. "
Effective immediately.

SGD: NAPOLEON L. MORALES
Commissioner

Customs Memorandum Order No: 01-2009

CMO 01-2009

AMENDMENT TO SECTION VI. PAR. (4) OF CMO 32-2007

Republic of the Philippines
Department of Finance
BUREAU OF CUSTOMS
Manila 1099
22 December 2008
CUSTOMS MEMORANDUM ORDER
NO. 01- 2009
SUBJECT:
ADDITIONAL GUIDELINES FOR THEACCREDITATION OF INFORMATION VALIDATIONSERVICE PROVIDER (IVSP)
SECTION 1. OBJECTIVES
1.1
To effectively implement CAO No. 07-2008 entitled, "Accreditation of Information Validation Service Provider (IVSP) for Integration into BOC's Client Profile Registration System";
1.2
To ensure that the interests of the government are amply protected by providing procedures and guidelines for validation of client profile information;
1.3
To enhance the accreditation procedures for BOC stakeholders.
SECTION 2. SCOPE OF SERVICESThe scope of services to be outsourced to the accredited IVSP shall include the following:
2.1
Design and implement an Information Validation System (IVS) which includes the development of an Information Validation Report (IVR);
2.2
Develop and implement proce1ures for the validation of client profile information;
2.3
Develop a Client Risk Assessment System (CRAS);
2.4.
Develop a database to be used by BOC in periodic risk assessments on subject importers/clients/stakeholders;
2.5.
Integrate the services and the systems developed as stipulated in paragraphs 2.1, 2.2, 2.3, and 2.4 with the computerized e2m Customs System as specified by the MISTG;
2.6.
Perform such other services required by the BOC as defined in the Terms of Reference to be prepared by the IVSP Accreditation Committee (lAC) subject to the approval of the Commissioner.
SECTION 3. ADMINISTRATIVE PROVISIONSCommittee (lAC) is hereby created which shall be composed of:
3.1
IVSP Accreditation Committee (lAC). The IVSP Accreditation
1
Deputy Commissioner, AOCG -Chairman
2.
Deputy Commissioner, MISTG-Vice Chair
3.
Deputy Commissioner, RCMG-Co-Vice Chair
4.
Director, Administration Office -Member
5.
Director, CIIS -Member -Member
6.
Director, Legal Service -Member
7.
Director, PSDS -Member
8.
Director, ESS -Member
9.
Executive Director, CAS -Member
3.2
Functions of lAC.The lAC shall have the following functions:
3.2.1.
Facilitate and fast-track the accreditation process to optimize, the impact of the outsourcing activity;
3.2.2.
Recommend relevant policies, responsibilities and liabilities of IVSP, rules and processes related to all issues surrounding the accreditation of IVSP;
3.2.3.
Recommend evaluation criteria and business model for accreditation of IVSP for approval of the Commissioner of Customs;
3.2.4.
Meet regularly or as often as may be necessary to carry out its functions;
3.2.5.
Perform such other functions as may be assigned to it by the Commissioner.
3.3
IAC Quality Assurance Team. lAC Quality Assurance Team (QAT) is hereby created and shall be composed of the technical experts from MISTG to check and test the necessary infrastructure, computer system/facilities for the accreditation of IVSP.
3.2.1.
Facilitate and fast-track the accreditation process to optimize, the impact of the outsourcing activity;
3.4
lAC Secretariat. The lAC shall be assisted and supported by the lAC Secretariat and members thereof to be named in the Customs Personnel/Special Order for the purpose to perform the following functions:

3.4.1.
Provide administrative and secretarial support to the lAC;
3.4.2.
Receive and check the completeness of applications;
3.4.3.
Establish a system for the effective monitoring and reporting of applications or matters received and taken cognizance of by the lAC pursuant to this Order;
3.4.4.
Organize and make necessary arrangements for the lAC meetings;
3.4.5.
Prepare minutes of the lAC meeting, decisions/resolutions, and internal and external communications, including the sending of notices when required;
3.4.6.
Keep and secure all pertinent documents handled by lAC;
3.4.7.
Perform such other functions as may be assigned to it by the lAC.
SECTION 4. ACCREDITATION CRITERIA
4.1
lAC shall formulate accreditation criteria for evaluation of applications pursuant to this Order to be approved by the Commissioner;
4.2
The duly approved accreditation criteria shall be published by the lAC together with the invitation for accreditation of IVSP.
SECTION 5. ACCREDITATION PROCESS
5.1
Pre-Qualification Process
5.1.1
Through the lAC, BOC shall publish in two (2) newspapers of general circulation an invitation for accreditation from IVSP companies. The invitation includes the eligibility requirements and the Terms of Reference that shall be determined by the lAC and approved by the Commissioner.
5.1.2
After the issuance of the invitation to apply for accreditation of IVSP but before the date for accepting the application for accreditation to be specified in the said invitation, the lAC shall conduct a pre-qualification conference to clarify and/or explain any of the requirements, terms and conditions for the accreditation of an IVSP.
5.1.3
A company who meets the eligibility requirements of this Order wishing to apply for accreditation shall accomplish the Application Form which is hereto attached as ANNEX "A". The complete application together with all the documentary requirements including the BOC Official Receipt representing non-refundable payment of processing fee in the amount of Fifty Thousand Pesos (P5O,OOO.OO) shall be submitted to the lAC Secretariat on such date specified in the abovementioned invitation.
5.1.4
lAC Secretariat shall check the completeness of the application and the full payment of the processing fee.
5.1.5
Upon instruction from the lAC, the QAT together with the lAC Secretariat shall conduct site visits and inspection of the actual operation of the applicant for the purpose of pre-qualification. The QAT and lAC Secretariat shall submit its findings/recommendations to lAC.
5.1.6
Upon the direction of the Chairman of the IAC, the Secretariat shall calendar the meeting and issue the necessary notices to all members and interested parties.
5.1.7
The lAC shall pre-qualify not more than three (3) service providers from those who have submitted their applications and have been determined as eligible. Only the top three (3) among those determined as eligible shall be considered. The Committee shall issue a Decision in writing approving or denying the application
5.1.8
The IAC shall notify the applicants whose applications have been denied attaching the corresponding Decision with the information that subject Decision is final and non-appealable.
5.1.9
Similarly, the IAC shall inform the pre-qualified IVSP/s in writing of the initial approval of its application and its qualification to proceed to the next stage of the process.
5.2.
Qualification Process
5.2.1.
The IAC shall schedule the conduct of a conference among the pre-qualified IVSPs to discuss/clarify, among other things, the technical and financial requirements of the accreditation of an IVSP and the Terms of Reference to be issued to them.
5.2.2.
Pre-qualified IVSPs shall submit their technical and financial proposals through the Secretariat within the prescribed period identified during the abovementioned conference. ..'
5.2.3.
Through the IAC, BOC shall release to pre-qualified IVSPs the Terms of Reference (TOR) and the Non Disclosure Understanding which will be signed by their authorized officials.
5.2.4.
Upon instruction from the lAC, the QAT together with the lAC Secretariat shall conduct site visits and inspection of the actual operation of the pre-qualified IVSPs for the final phase of the accreditation process. Likewise, the QAT shall conduct a testing and determination of the system requirements of the pre-qualified IVSPs which include, among others, checks for user-friendliness of the system. The QAT and IAC Secretariat shall submit its findings/recommendations to lAC.
5.2.5.
The IAC shall evaluate applications using the Quality-Cost Based Evaluation/Selection (QCBE/S) to be adopted by the IAC and approved by the Commissioner. The IAC shall issue a Decision in writing approving or denying the application for accreditation, stating the reason and area of non-compliance in case of denial.
5.2.6.
BOC through the IAC shall select and accredit not more than three (3) IVSPs.
5.2.7.
The lAC shall notify the pre-qualified NSP/s whose applications have been denied attaching the corresponding Decision with the information that subject Decision is final and non-appealable.
5.2.8.
In case of approval and upon payment of an initial accreditation fee in the amount of Php5O,OOO.OO (for the probationary accreditation), a Certificate of Accreditation shall be issued by the lAC to the NSP/s indicating therein the Official Receipt Number and the probationary status for six (6) month of such accreditation.
5.2.9.
After issuance of the Certificate of Accreditation, the lAC shall make an official announcement and/or publish the accredited NSP/s for the information of the stakeholders.
5.2.10.
The accredited NSP shall undergo the aforesaid six (6)-month probationary period (technical evaluation) after which the BOC through the lAC shall decide whether or not it will grant full accreditation status to the NSP.
5.2.11.
Upon granting of full accreditation status and payment of the remaining accreditation fee, the applicant shall be issued an accreditation Certificate, indicating therein the Official Receipt Number and the period of validity of such accreditation.
SECTION 6. CONDITIONS FOR ACCREDITATION
6.1
SLU and NDU. The selected NSP shall sign a Service Level Undertaking (SLU) and a Non-Disclosure Undertaking (NDU) to be prepared by the lAC subject to approval by the Commissioner.
6.2
Performance bonds. The accredited NSP shall post a Performance Bond, issued by a BOC-accredited surety company, amounting to Ten Million Pesos (PhP 10M) and maintain the same during the subsistence and validity of the accreditation, which shall be forfeited in favor of BOC in the event it is established that the accredited NSP is in defatllt of any of its obligations.
6.3
Technical Acceptance Tests. The accredited NSP must successfully pass the technical acceptance tests (including systems integration, data security and integrity, communications, and performance) that will be conducted by the Management Information Systems and Technology Group of the BOC for the initial, the post probationary and the yearly technical evaluation and validation, to qualify for continuous accreditation.
6.4
Further Accreditation Process. BOC may carry out further accreditation processes after three (3) years of operation of the initially accredited NSP.
6.5
Reservation to Change Accreditation Criteria. BOC reserves the right to change any of the accreditation criteria as may be deemed necessary by the Commissioner.


SECTION 7. PERIOD AND RENEWAL OF ACCREDITATION
7.1
The selected IVSP shall be given accreditation status for a period of three (3) consecutive years, inclusive of the probationary period, and will be renewable yearly thereafter.
7.2
An accredited IVSP desiring to continue his services with the BOC is enjoined to file his accreditation renewal application with lAC at least thirty (30) days before the expiration of its three-year accreditation or one-year accreditation, as the case may be, subject to the evaluation of the quality of their performance as measured by the Service Level Undertaking (SLU), and compliance to Eligibility requirements.
7.3
No application for renewal of accreditation shall be accepted if the certificate of accreditation has been suspended or revoked during the time of its subsistence, unless subsequently lifted by the lAC.
7.4
An application for renewal filed beyond the prescribed period for application for renewal shall be considered a new application for the purpose only of charging the appropriate processing fee mentioned in Section 4.1 of this Order.
SECTION 8. SCHEDULE OF FEES
8.1
Accreditation and Renewal Fees Payable to BOC by the Accredited IVSP. A one time accreditation fee of PhP 300,000.00 (PhP 50,000.00 for probationary accreditation and balance of PhP 250,000.00 upon approval of full accreditation status) good for three (3) years and a yearly renewal fee of PhP 100,000.00 thereafter, shall be imposed.s
8.2
Fees Payable to IVSP by the transacting public. The IVSP will determine its respective fee structures based on several factors such as market conditions and systems sustainability requirements, among others, which shall be submitted in the financial proposal. The schedule of fees as proposed shall be one of the bases for accreditation and shall not be increased without the prior approval by the BOC and the Department of Finance. The BOC shall not collect those fees in behalf of the IVSP.
SECTION 9. PRE- TERMINATlON OF AGREEMENT OR CANCELLATION OF ACCREDITATION
9.1
BOC through the lAC may pre-terminate its Agreement with the accredited IVSP or cancel IVSP's accreditation for any of the following:
9.1.1
Violation of the provisions of this Order and related rules and regulations, including SLU and NDU.
9.1.2
Violation of the Tariff and Customs Code of the' Philippines, e-Commerce Act and other related laws.
9.1.3
Actions inimical to the security and integrity of the BOC e-Customs operations.
9.1.4
Other violations as may be determined by the Commissioner of 80C.
SECTION 10. REPEALING CLAUSEAll orders, memoranda, circulars and such other issuances inconsistent herewith are hereby repealed and/or deemed modified accordingly.
SECTION 11. SEPARABILITY CLAUSEIf any part or provision of this Order is later on declared invalid or illegal, the remaining portion shall remain valid and unaffected.
Section 12. EFFECTIVITY CLAUSEThis Order shall take effect immediately.

SGD. NAPOLEON L. MORALES
Commissioner

Customs Memorandum Order No: 06-2009

CMO 06-2009

PROCEDURES FOR THE PAYMENT OF ADVANCE DUTY DEPOSIT AND THE FINAL PAYABLES IMPLEMENTING CAO 10-2008 AND BSP CIRCULAR 638 SERIES 2009

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF CUSTOMS
MANILA 1099

February 6 2009
CUSTOMS MEMORANDUM ORDER
NO. 6 - 2009
Subject:
Procedures for the Payment of Advance Duty Deposit and the Final Payables Implementing CAO 10-2008 and BSP Circular 638 Series 2009
1.0
Objectives
1.1
To properly implement CAO 10-2008 dated 12 November 2008 subject " Payment Application Secure System Version 5.0 (PASS 5)" and BSP Circular 638 Series 2009 subject "Circular Amending Circular No. 909-83 dated 6 January 1983"
1.2
To provide clear guidelines on how to accomplish and file an Import Entry Declaration(IED) for the payment of advance duty deposit required under PD 1853 dated 21 December 1982 and the SAD-IEIRD for the final payment of duties, taxes and other charges.
2.0
ScopeThis Order provides detailed instructions to declarants in paying the advance duty and final payment on importations cleared through the e2m Customs System
3.0
General Provisions
3.1
Upon implementation of Phase 3 of the e2m Customs System in a Customs District or any of its Sub-ports, the use of a paper Import Entry Declaration (IED) for paying the advance duty deposit to an Authorized Agent Bank (AAB) will be discontinued effective on the specific dates officially announced by the Commissioner of Customs.
3.2
In lieu of a paper IED, payment of advance duty to an AAB in observance of PD 1853 dated 21 December 1982 must be accomplished through an electronic IED which in the e2m Customs is a Single Administrative Document (SAD) with model of declaration 'IED'
3.3
Mandatory submission of paper entry for the payment of duties and taxes to the authorized agent banks (AABs) as the first step in Customs clearance covered by consumption and warehousing entries.
3.4
e2m Customs shall compute the final payment due on the importation based on the particulars contained in the SAD-IEIRD and submitted to the Customs via an accredited VASP. e2m Customs shall generate a final payment instruction (FPI) and transmit the same to the AAB nominated in the SAD-IEIRD via the BOC - Bankers Association of the Philippines (BAP)/ Philippine Clearing House Corporation (PCHC) Payment Gateway. The bank system shall cause the debit of the amount stated in the FPI from the nominated account, generate a Final Payment Confirmation (FPC) and electronically transmit this to the BOC.
4.0
Operational Provisions
4.1
The Box numbers mentioned in the succeeding paragraphs correspond to the Box numbers in the SAD, a printed sample of which is in Annex A.
4.2
Payment of Advance Duty Deposit
4.2.1
To accomplish a SAD-IED and pay the advance duty deposit, the declarant must log-in to an accredited VASP and accomplish a Customs Declaration on-line.
4.2.2
On box 1 of the SAD, type "IED" for model of declaration.
4.2.3
On box number 28 on Financial and Banking Data and opposite the label Bank Ref. No., type the AAB Reference Number assigned to the client for each registered bank account from where the advance deposit of customs duty will be charged.
4.2.4
After providing the rest of the data elements required in the SAD-IED (see Annex B for the instructions on filling up a SAD-IED), electronically submit it to the e2m Customs System which would require the declarant to affix his electronic signature issued pursuant to CMO 39-2008. The VASP will provide the procedure for affixing an electronic signature.
4.2.5
After validating the SAD-IED, e2m Customs sends an electronic payment instruction together with details of the SAD-IED to the bank through the BOC - BAP/PCHC Bank Payment Gateway.
4.2.6
Declarant prints the SAD-IED for his file and for presentation to the AAB for the opening of the Letter of Credit.
4.2.7
e2m Customs will send to the VASP the advance payment confirmation message received from the BOC-BAP/PCHC Payment Gateway.
4.2.8
A SAD-IED may be used to pay declarations lodged at any Customs port provided it will be used for the same shipment covered by the said SAD-IED.
4.3
Final Payments of Duties, Taxes and Fees
4.3.1
To accomplish a SAD-IEIRD and pay the final payables, the declarant must log-in to an accredited VASP and accomplish a SAD on-line.
4.3.2
On box number 28 of the SAD IEIRD on Financial and Banking Data and opposite the label "Bank Ref. No .", type the AAB Reference Number assigned to the client for the particular bank account from where the advance duty deposit has been paid and from where the final payment will be debited.
4.3.3
In the Terms of Payment Section of the SAD-IEIRD, encode the required particulars from the SAD-IED opened for the importation, more particularly the appropriate code which is "57" and the SAD-IED reference number. Other non-cash payment instruments (eg. Tax Debit Memos) to pay for the importation are likewise indicated in this section.
4.3.3.1
4.3.3.1A Tax Debit Memo (TDM) can be used only once. Utilization of unused balance should be applied with the issuing authority.
4.3.4
After providing the rest of the data elements required in the SAD-IEIRD (instructions on filling up the SAD-IEIRD shall be covered by a separate Order), electronically submit it to the e2m Customs System which would require the declarant to affix his electronic signature issued pursuant to CMO 39-2008. The VASP will provide the procedure for affixing an electronic signature.
4.3.5
If the SAD-IEIRD is selected yellow or red lane under the e2m Customs System, declarant must print the SAD-IEIRD and submit the same and all required supporting document to Customs. Only after the SAD-IEIRD is re-routed to the Green channel and assessed shall the Final Payment Instruction (FPI) be generated and sent to the BOC-BAP/PCHC Bank Payment Gateway.Until further orders, for SAD-IEIRD not Selected or popularly known as "GREEN" entry, printed SAD IEIRD with all required supporting documents must be submitted to BOC not later than Tuesday of the following week. The FPI shall be automatically generated and sent to the Payment Gateway.
4.3.6
In compliance with the records-keeping requirements of the BOC under existing laws, the Declarant prints the SAD-IEIRD together with the Tax Assessment Notice after receipt of the Payment confirmation message.
5.0
Repealing ClauseAll Customs Memorandum Order inconsistent with the provisions of the Order are hereby deemed modified and/or amended accordingly.
6.0
EffectivityThis Order shall take effect in all Customs Offices consistent with the scheduled roll-out of Phase 3 of the E2M System (see Annex C for the e2m Customs phases).

NAPOLEON L. MORALES
Commissioner

Wednesday, June 25, 2008

You judge, him...let me see

You ask your self about what kind of person you are. Do you find the answer? Some people judge other people by their looks, the way they dress, the way they talk and even the way they behave. But do they really have the right judgment? Well I do have something to say with those things. All of us are uniquely born in this world. Has its own way of thinking and behaving. We’re just in conformity mores, norms, laws, rules and more dos and don’ts in a certain aspect in life. Much thoughts and idealism that we have that we even tried to walk on the surface of the moon. So, then, is it right for us to tell a person or judge him for what he or she is. Or let say we have to tell him or her, that he or she is wrong or bad. Well, even I am like that but not as vulgar as others do.

There was a saying, as it goes “don’t judge the book by its cover” and another also “you’re not allowed to remove the dirt in someone’s eyes when you cannot even remove a dirt in your eyes”. Were those realistic enough that still other people still have a judgmental attitude towards others, or simply ignoring the fact that they have same incapacities and ugliness. It is wrongfully to admit that you are great and wise for if you do you might as well be God for He is only great and wise. Though regarded as the highest form of animal (homo sapiens) but then we still have different levels of understanding and knowledge. Others might have these kinds of characteristics, while others don’t have. That supports that each might have something for them to be regarded as their whole self, while other don’t have for it may not give them something even recognition of themselves.

Also, if it is something that we have that other might not, may also serve that each of us has different purpose why we live. Not supported by anything, on my own understanding, we have lots of well known people. I mean the famous people, like heroes, scientist, presidents and many outstanding individual. But look on a fact why not an ordinary “ballot” vendor (duck’s egg) could be a president of course he may not for aside from the fact that he could read and write, he must have capabilities to run the country. That different aspect of personality and abilities make this one ballot vendor (duck’s egg) has his sole purpose not to be the president of the country, but something he is capable of. And you cannot judge him and look at him so small for he is just a ballot vendor (duck’s eggs). You cannot tell anyone that your great and they are not for you’re definitely not as great as they are, someone does.

You see, someone may judge a person for what he or she is, I know that person might have great insecurity in her or him self that he or she see the different aspect of the other person without even understands his or her own self that he or she is not perfect after all.

Tuesday, June 24, 2008

See their HAPPINESS

I would like to share this experience to anyone. And hopefully would make a certain impact on their lives after they finished reading.

I used to ride a jeepney on my way home. When I go somewhere else, to school, work, to buy anything or other places in the city, jeepney is my means of transportation. There’s nothing much about riding a jeepney, or what so ever. You meet and see different people, from the common people to middle and upper class. But once I considered as an ordinary day for me, turns out to be something more.

As I’m on way home from work, inside the jeepney stuck in traffic, I notice two young boys. I guess they were about six to ten years old. They were so dirty, worn out clothes, it seems that they have not yet taken a bath and they have a hand made drums made up of hard plastic covering a certain metal or plastic huge tube and it sounds really like a common drums. Since it was traffic, the jeepney was not moving at all and the two boys suddenly jump inside the jeepney and give all the passengers inside an empty white small mail envelope. I was surprised by that sudden act of those two young boys. Though I know immediately what they want on the first place. After giving us the envelopes, the other boy begun playing his drums and the other sings a song, that I know both of them only understand. It’s been a long time I witness such acts of begging by beggars. But these two boys seem to be different. After the performance of those boys, one collects the envelopes. I see some passengers giving centavo coins to the boys, but me, I don’t give them any. After completing their job on us, they sudden jumped off the jeep when the jeepney suddenly stopped again, due to the traffic. And that’s it, when they jumped off they were laughing and dancing for that small amount given to them. They were immensely happy as if they won a lottery.

That experience, if only I own a digital camera, would took photos of them and post it in the internet depicting HAPPY FACES. Honestly I was surprise by their incredible bliss. I felt that I was somehow so insecure about them. I sudden get upset or mad if I didn’t have what I want, I don’t have any cash, or I even just can’t buy my favorite mobile phone. But those boys, wearing worn out clothes, so dirty, and even perhaps haven’t taken any food yet for they need to beg for money for it. They all, so happy, I could see in their eyes. Although I don’t give them anything because I’m thinking that I would not benefit them in the long run. Or they might not buy it with food, but with something else. Another is that someone might have hold of those children, and is making a living out of them. That was my thought on that very moment. Despite that danger they were facing in the streets, those children seems not mind it all, you could see in their deeds and eyes. I just want to be like them in a certain way to be happy at all times, even in times of difficulty and problem. I much blessed than them. I have more than they have. Sometimes instead being thankful, I sometimes complain about myself, the food I eat, the things that I want and other things. But them, even don’t might have not eaten for two days or more, they even had a chance to smile. Contentment seems to be in themselves that hardships may come to them, they were not shaken.

I’m a devout Catholic. After I’ve meet those two boys, I know God is with them. God is there own provider. Besides, Jesus prefer to be with those who is need, sick, and have sinned to help them and show His loving grace. I hope I could see those boys again, and when I do, I might have a better way of helping them.


Undergoing MyBlogLog Verification

Saturday, June 21, 2008

First Blog: EVENT PHIL

The event that happened few days ago, punch too much blow on the people of the country. Filipino people are almost numb of the issues about kidnapping in the country. Almost every moment in the History of the country, terrorists or kidnapping syndicate, always dominates the pages for kidnapping peoples in certain walks of life. But in events happend few days ago, kidnapping a media personell of a leading broadcasting station in the Philippines, makes a loud noise in the Filipino people especially to the rest of media people. It seems that respect for them tends to deteriorate for such event that they became the target of unhuman acts.
These people, responsible for making us aware of the current event in the country even in the whole world, became the victim of the their own "scope" According the news, government official of southern part of the country are involved in the event, or might have conivance with the abductors। Sad to say if it' s true, or a mere speculations, but it is truly an alarming incident for the government and to all Filipinos.