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Cao 02-1991

This document establishes rules and regulations for Customs Bonded Warehouses in the Philippines. It classifies warehouses as manufacturing, public/private, trading, or multi-national regional. It gives the Bureau of Customs responsibility for licensing, supervising, and controlling warehouses. Articles manufactured in bonded warehouses are exempt from duties and taxes if exported under customs supervision. Imported materials used for manufacturing articles exported are also exempt, but not machinery used to construct warehouses. Imported items sold or used domestically are subject to duties and taxes.

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68 views2 pages

Cao 02-1991

This document establishes rules and regulations for Customs Bonded Warehouses in the Philippines. It classifies warehouses as manufacturing, public/private, trading, or multi-national regional. It gives the Bureau of Customs responsibility for licensing, supervising, and controlling warehouses. Articles manufactured in bonded warehouses are exempt from duties and taxes if exported under customs supervision. Imported materials used for manufacturing articles exported are also exempt, but not machinery used to construct warehouses. Imported items sold or used domestically are subject to duties and taxes.

Uploaded by

Joshua Basilio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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January 16, 1991

CUSTOMS ADMINISTRATIVE ORDER NO. 002-91

SUBJECT : Rules and Regulations for the Establishment, Operations, Supervision,


and Control of Customs Bonded Warehouses

By authority of Section 608 and pursuant to the provisions of Sections 1901, 1909,
and Sections 2001-2004 of the TCCP, as amended; L.O.I. 1040; E.O. 226; R.A. 3137,
as amended by E.O. 823, the following rules and regulations for the establishment,
operation, control and supervision of all types of Customs Bonded Warehouses are
hereby promulgated.

TITLE I

General Provisions

SECTION 1. The Bureau of Customs is responsible for the licensing, supervision,


and control of all Customs Bonded Warehouses.

SECTION 2. Articles that are manufactured by any bonded manufacturing


warehouse shall be exported exempted from payment of duties and taxes. Such
exportation shall be supervised by assigned customs officials.

SECTION 3. Imported materials and/or accessories used in the manufacture of


articles that are transferred to other bonded manufacturing warehouses of members of
a common bonded manufacturing warehouse for processing into finished products or
for its own manufacture and thereafter exported shall also be exempted from paying
any duties and taxes. This privilege, however, shall not apply to implements,
machineries or apparatuses to be used to construct, repair or operate any bonded
manufacturing warehouse unless otherwise authorized by law.

SECTION 4. Imported raw materials, accessories, and the like, if sold or used for
domestic consumption shall be subject to duties, taxes, and other charges.

SECTION 5. All imported articles or finished products shall either be exported or


withdrawn for domestic consumption within the period prescribed in Section 1908 or
2002 of TCCP, as amended; R.A. 3137, as amended by E.O. 823, or E.O. 226.

SECTION 6. Customs Bonded Warehouses are classified as follows:

1. Customs Bonded Manufacturing Warehouses, which are further divided into:

a. Garment/Textile Manufacturing Bonded Warehouse


b. Miscellaneous Manufacturing Bonded Warehouse
c. Common Bonded Manufacturing Warehouse

2. Public/Private Bonded Warehouse


3. Customs Bonded Trading Warehouse
4. Multi-national Regional Warehouse
SECTION 7. A bonded warehouse includes the premises, rooms, compartments,
and other areas necessary for storing, processing, repacking, and manufacturing
imported raw materials and the by-products or wastage incident to such activities.

SECTION 8. The visitorial power of the Bureau of Customs over Customs Bonded
Warehouses shall extend to subcontractors, as well as the accredited members of
Customs Common Bonded Manufacturing Warehouses.

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