Customs

warehouses
• Good evening everyone , today well talk about the CMTA in Sec 801 to 806 about the Customs
warehouses , but first What is a warehouse ? A warehouse guys it’s a large building for storing goods
before they sold , used , or sent out to the store.. (Explain ) Now Customs Warehouse is a warehouse
where the goods are stored under the Security and control of Customs , they stored goods designated
places without payment of import duties and taxes ,but they assigned until the definitive regime .

• Sec 801 . Establishment and Supervision of Custom Bonded Warehouse . By the way unsa kalahian sa
Customs Bonded Warehouse between an ordinary na warehouse , Custom bonded warehouse , a
warehouse wherein in the Bureau Customs has a Control while the an ordinary warehouse these are
warehouses that are not subject to a customs control for example anang lucky me na company so they
have their own warehouses for their goods , for the storage of their goods but there goods are not
imported or not exported these just a local warehouse and not subject to a custody or they are not
somehow supervision and control of bureau of customs .
• SEC. 801. Establishment and Supervision of Customs Bonded Warehouses -When
the business of the port requires such facilities, the District Collector, subject to the
approval of the Commissioner, shall designate and establish warehouses for use as
public and private bonded warehouses, yards, or for other special purposes. All such
warehouses and premises shall be subject to the supervision of the District Collector
who shall impose such conditions as may be deemed necessary for the protection of
the revenue, and of the goods stored therein. In the exercise of the District
Collector's supervisory functions herein and in the Bureau's implementation of this
chapter, existing contracts of private operators with appropriate government agency
or regulator, such as, but not limited to, the Philippine Ports Authority (PPA), Subic
Bay Metropolitan Authority (SBMA) and Phividec Industrial Authority (PIA) and
their respective authorities and powers already granted by law pertinent to such
contracts, shall not be impaired or adversely affected.
• According sa 801 naay duha ka kinds of Custom bonded warehouse , Private warehouse
and Public warehouse . Ang Private warehouse guys it is one owned by the business for its
importing and exporting purposes . or tinatawag also known as Proprietary Purposes. ug sa
Public Bonded Warehouse it is owned and operated by the government and used to store
goods that have been imported into a country but are not intended for sale in the Country ..

Then Section 801 is just telling us that is the district collector that has the power to Establish
and Supervise of the Customs Bonded Warehouses , a warehouse nu na are controlled by the
Bureau of Customs then its specifically duty of the district collector okay , but these are
subject to the approval the commissioner to designate or establish a certain warehouse or si
District collector shall supervise all sa establishment mga warehouse and premises who
shall impose conditions as may be deemed necessary for the protection of the Revenue of the
goods stored
•
• Customs Bonded Warehouses – is a facility established by the
Bureau to allow duty –free importation of raw materials for the
manufacture of exports. Under these CBWs, warehousing
imports are covered by security based on the estimated duties
and taxes payable , and transported under guard to the
manufacturer’s warehouses. The security is cancelled upon the
liquidation of raw materials that are actually used for the
manufacture of goods that are exported.
• It says nu In order to facilitate the duty-free importation of raw
materials used in the production of exports, the Bureau
developed Customs Bonded Warehouses. In accordance with
these CBWs, imports used for warehousing are covered by
security based on the expected duties and taxes that will be
paid, and they are delivered to the manufacturer's warehouses
under guard. Once the raw materials used to make the
exported items have been liquidated, the security is canceled.
SEC. 802. Types of Customs Bonded Warehouses (CBWs). - Customs bonded warehouses may be classified as either
manufacturing or nonmanufacturing.

• Manufacturing customs bonded warehouse may be of the following types:

a.)miscellaneous customs bonded warehouse

• (b) customs common bonded warehouse; or

(c) industry-specific bonded warehouse.

• So ang A manufacturing customs bonded warehouse (MCBW) is the establishment sa manufacturing of products utilizing raw
material or components that are imported duty and tax free conditioned on the exportation on the finished product within sa
prescribe period .
So ang Manufacturing Custom bonded warehouse provided sya sa raw material entered for consumption nya dapt ug dili mo
exceed 30% ang volume of material entered for warehousing .

• (a) miscellaneous customs bonded warehouse;

Miscellaneous Manufacturing Bonded Warehouses (MMBW) – So duy to import , receive ,and store , duty tax free ad under
bond raw materials except garments and textile for manufacture into finished products . including ang accessories , packaging ,
and packaging material for export within a specific period.
b .Custom common bonded warehouse is a facility set up and duly authorized by the Bureau to
import, receive, and store raw materials and accessories, including packaging and packaging
materials, for the use of its accredited members who are manufacturing finished products for export.
•
• (c) industry-specific bonded warehouse
• Industry Specific Bonded warehouse - is a warehouse facility duly licensed by the BOC to
import under bond and under its name and account raw materials (except fibers, yarns,
fabrics and accessories for the manufacture of garments)
• Nonmanufacturing customs bonded warehouse include:
• (a) public bonded warehouse;
• (b) private bonded warehouse; or
• (c) other customs facilities.
• Nonmanufacturing customs bonded warehouse include:
• (a) public bonded warehouse;
• (b) private bonded warehouse; or
• (c) other customs facilities.
• A non-manufacturing customs bonded warehouse (NCBW) is one where goods are stored
duty- and tax-free on condition that eventual withdrawal of the goods is for consumption
and they should only be made within the prescribed period upon payment of the
corresponding duties, taxes and other charge .
• The term "non-manufacturing customs bonded warehouse" (NCBW) refers to a facility
where items are kept duty- and tax-free as long as their eventual withdrawal is for
consumption and must take place within the allotted time frame together with payment of
the applicable duties, taxes, and other fee
• SEC. 803. Types of Customs Facilities and Warehouses - Customs facilities and
warehouses shall include:
(a) Container yard; ug moingun tag yard is a place within the pier or within the port
where the container are being stored into , so basically yards are under the
supervision of the Bureau of Customs since they are inside the portsa area .
• (b) Container freight station; a station or warehouse where a number goods or
products are stored to be shipped together in one or more containers.
• (c) Seaport warehouses; and a customs facility established within the seaport
premises or off-dock for purposes of storage, examination, ,or safekeeping of
imported goods.
( d) Airport warehouses - is built to serve the main purpose of handling air cargo both
domestically and internationall
• SEC. 804. Application for Operation of a Customs Warehouse. -
Application for the establishment of CBW and CFW shall be filed with the
District Collector where the CBW or CFW is located, describing the premises,
location, capacity and purpose thereof. Upon receipt of such application, the
District Collector shall examine the premises of such proposed warehouse,
particularly its location, construction and storage facilities. The District
Collector, with the approval of the Commissioner, may authorize the
establishment of customs warehouses, and accept the required security for
its operation and maintenance. The operator of such CBW and CFW shall
pay an annualsupervisionfee, as determined by the Commissioner.
• SEC. 805. Responsibility of Operators. - The operator of a CBW or CFW shall
comply with the customs requirements on establishment, security, suitability
and management, including stock-keeping and accounting of the goods, of
the CBW or CFW. Upon lawful demand, the operator of a CBW or GFW shall
allow authorized representatives of the Bureau access to the premises at a
reasonable time, and to all documents, books and records of accounts
pertaining to the operations of the CBW or CFW. In case ofloss of the goods
stored in a CBW or CFW due to operator's gross negligence or willful misc
onduct, the operator shall be liable for the payment of duties and taxes due
thereof. The government assumes no legal responsibility over the safekeeping
of goods stored in any customs warehouse, yard or premises.
SEC. 806. Customs Control Over CBWsand CFWs. -The
Bureau shall for customs purposes, exercise control over,
direct and manage CBWs and CFWs pursuant to Section
303 of this Act and likewise over the goods thereat
pursuant to Section 301 of this Act: Provided, That the
Bureau shall not be liable for any loss or damage of the
goods stored for safekeeping in any CBW, CFW, yard or
premises.
THE END