It is known as the inward goods declaration.

Refers to the customs procedure under which goods are transferred under customs control from the importing means of transport to the exporting means of transport within the area of one customs office, which is the office of both importation and exportation

it shall refer to a unit of the capacity of a container ship wherein the dimension is equal to that of a standard twenty-footer shipping container

It shall refer to any customs administrative unit outside the port of entry that is competent outside to perform all or any functions enumerated under the customs and tariff laws.

It shall refer to the customs office at whcich a customs transit operation commences

It shall refer to a customs document authorizing to transport imported goods from the prot of exit to the point of destination.

Foreign goods shall be allowed for transit in customs territory for outright exportaion at the office of departure when the goods declaration for transit together with the required documents are electronically lodged at the port of entry and the corresponding authority to load is issued at the port of exit.

In case of transfer of goods to CFWs, the transfer of goods should be covered by an electronic permit to transfer issued by the office of departure together with the required documents and duly acknowledged by the repsonsible customs officer at the office of departure.

A transfer note is required for goods transported under customs transit.

Upon arrival of the goods, the Deputy Collector for Operations or any person authorized by the District Collector, shall be the one to tag in the system the arrival of the Transit Goods.

The amount of the security may be adjusted by the Secretary of Finance, upon the recommendation of the Commissioner.

Goods inteded for transshipment shall be subject to the payment of duties and taxes, and that a transshipment goods declaration must be lodged and must particularly indicate the nature of the goods, duly supported by commercial or transport documents or evidence required by the Bureau.

Any person who violates any provision of the CAO 12-2019, for which delinquency has no specific penalty provided, and has done for the third time, shall be penalized in the amount of Php 200,000.00.

In case the sea goods for transshipment failed to be loaded within the prescribed period, the importing means of transport shall be liable for Php 500.00 per TEU per day.

The arrival of a carrier at a different port other than one it had been originally authorized and cleared for shall be enough to support the conclusion that the original statement as to the actual destination of the carrier was false.

The Master in Command of M/V Princess have been accused of false statement of port of final destination of transshipment of goods because he arrived at Port of Batangas instead of the declared port of destination which is Port of Manila. This was his third offense so he should be penalized with Php 300,000.00

In case of port of entry is Port of Manila or MICP the supervision fee to be paid for the transshipment of goods must be Php 100.00/TEU.

For goods transshipped via air, a service fee amounting to Php 1.00 per kilo shall be paid by the carriers or authorized agent.

The carrier shall be the one to submit the e-IFCM to the Bureu through the AMS within the prescribed period.

Prohibited goods for transshipment covered by international conventions or any laws shall be seized by the bureau.

Transshipment goods with derogatory information shall be subject to non-intrusive inspection or physical examination, for verification, upon order of the Commissioner of Customs, in the presence of the representative from the carrier and concerned regulatory agency, if applicable.

The handling and movement of transshipment goods from the carrier to and within the CFW inside the port of entry shall be under the continuous supervision and subject to the rules and regulations issued by the Bureau to include safeguard measures to ensure that Transshipped Goods shall not be diverted to the domestic market.

Transfers of Transshipment goods from the carrier to the designated CFW and vice versa shall be accompanied by a transfer permit.

Goods intended for transshipment must be loaded in the exporting means of transport within 30 calendar days from the date of arrival.