Letter of Authority

Implementation
IO-II Felix A. Espino III
CIIS, Chief, Field Station – Port of Davao District XII

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AND PROCEDURES (3rd Quarter)
September 29, 2021
4.6 Letter of Authority (LOA)
• CAO 03-2019
• OCOM MEMO 03-2021

4.6.1 Who may Issue.

The Commissioner shall issue a LOA pursuant to the exercise of
power to visit and inspect under section 224, Chapter 3, Title II of
the CMTA.

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AND PROCEDURES (3rd Quarter)
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4.6.2. Purpose of the Issuance of a Letter of Authority
The Commissioner of Customs may issue a LOA to authorize
Customs Officers to inspect, visit, and when necessary, demand
evidence of payment of duties and taxes on imported goods
openly offered for sale or kept in storage.
4.6.3 Who may Implement the Letter of Authority
Only Customs Officers authorized in writing by the Commissioner
may implement the LOA, without prejudice to the authority of the
Commissioner to require the assistance of deputized officers in
the implementation of the LOA.

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4.6.4. Duration and Termination
The validity of a LOA shall commence upon issuance and shall be
deemed terminated upon completion of the mission.
4.6.7. Submission of Report Including Assessment of
Implementation, Observations, and Recommendations
The Customs Officer exercising the power to visit and inspect shall
render progress reports during and after the actual visit, and shall
submit the final report, including the inventory report signed by the
COO III, to the Commissioner within twenty-four (24) hours after the
conclusion of the proceedings.

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4.6.8. Accountability

For the purpose of transparency, all LOAs issued shall be recorded

and include the following:
a. Date issued;
b. Date filed;
c. Date served to addressee;
d. Reference or serial number; and
e. Official Seal of the Commissioner

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 FLOW OF THE LOA IMPLEMENTATION

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AND PROCEDURES (3rd Quarter)
September 29, 2021