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RMC No. 04-2015: Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled “Rules on Accreditation with the Bureau of Customs for PEZA Locators”

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Summary

RMC No. 04-2015 publishes the full text of Department Order (DO) No. 107-2014 of the Department of Finance, entitled Rules on Accreditation with the Bureau of Customs for PEZA Locators.

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Key points

  1. Exemption and eligibility. All locators of PEZA Special Economic Zones duly registered with PEZA are exempt from the requirements of DO No. 12-2014, as amended by DO No. 18-2014. They are eligible for accreditation as importers with the Bureau of Customs-Account Management Office (BOC-AMO), and BOC may ask PEZA for a certified list of registered locators.
  2. Documents. BOC may still require documents and information about PEZA locators before granting accreditation. Whenever possible, it obtains these from what PEZA already holds.
  3. Sanctions. PEZA locators that import goods and fail to meet the documentary requirements in the relevant customs rules face the sanctions and penalties under the Tariff and Customs Code of the Philippines, as amended, and pertinent customs laws and regulations.

Who is affected

  • Registered locators of PEZA Special Economic Zones

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.