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4.11.3.
Period to Liquidate
 The importer shall, within a non-extendable period of sixty 60 days from
the date of complete and full exportation, submit the complete documents
required for the liquidation of the entry.
 Not withstanding the foregoing, the maximum period within which to submit1
complete liquidation documents is 30 days from the expiration of the storage
period.
 Submission of documents after the 30-day period shall be considered as late
submission of documents and shall be subject to the penalties prescribed under
this CAO.
4.11.5 Compliance Rating Systems
 For record purposes, all documents shall be kept for 3 years.
5.1.4 Action by the District Collector
 The District Collector shall recommend to the Customs Bonded Warehouse
Committee the approval of the application within five (5) working days from
issuance of clearances and inspection report by concerned offices.
5.1.7 Deliberation by the Customs Bonded Warehouse Committee (CBWC)
 The CBWC shall forward its recommendation to the commissioner within 20 days
upon receipt of the records from the District Collector together with
complete supporting documents.
5.1.8 Action by the Commissioner
 The Commissioner shall act on the application within twenty (20) working days
from receipt of the recommendation by the CBWC.
5.3 Validity of Authority to Operate or its Renewal
 The Authority to Operate a CBW, including warehouse extensions and additional
facilities issued pursuant to this CAO shall be valid for 3 years counted from the
date of the approval of the application for establishment as stated in the
Certificate of Authority to Operate.
 If the term of the least contract submitted during the application is less than three
(3) years, the validity of the Authority to Operate shall be co-terminus with the
least contract unless a new Contract of Lease with a longer period is submitted.
 In such case, the authority to operate shall be amended so it's maximum period
of 3 years counted from its date of original issuance.
5.4 Renewal of Authority to Operate CBW
 The application for renewal of Authority to Operate a CBW shall be filed not
later than ninety (90) days but not earlier than one hundred twenty (120)
days before its expiration.
7.1
 An applicant whose application to establish or renew a CBW was denied by the
Commissioner may file a Motion for Reconsideration on the denial with the
Commissioner within fifteen (15) days from receipt of the notice of the
Denial, copy furnished the CBWC and the District Collector, stating clearly the
grounds why the application should be approved.
7.2.
 The Commissioner, within twenty (20) days from receipt of the Motion for
Reconsideration, shall issue a resolution granting the Motion or affirming is
denial of the application.
8.1 Goods Declaration for Warehousing
 The operator shall file the good declaration for a warehousing within five (5)
days from date of transfer.
8.6. Withdrawal of Bonded Goods
 The CBW operator shall, within the prescribed storage period, apply for
withdrawal of the bonded goods either for production, for transfer to its
end-user/client or client-exporter, as the case may be.
8.11. Period of Storage in CBWs
 Goods entered for warehousing may remain in a CBW for a maximum period of
one (1) year from the time of its arrival at the warehouse.
 For perishable goods, the storage period shall be 3 months from the date of
arrival at the warehouse, extendible for valid reasons, and upon written request,
for another three (3) months.
 Bonded raw materials withdrawn within the prescribed storage period shall be
manufactured and exported within one (1) year from the time of arrival of
the CBW.
Section 1. Scope
Section 2. Objectives
Section 3. Definition of Terms
Section 4. GENERAL PROVISIONS

Section 4.1 Establishment of Customs Warehouses
Section 4.2 Licensing, Supervision and Control over CBWs
Section 4.3 Types of Customs Bonded Warehouse
Section 4.3.1 Manufacturing Customs Bonded Warehouse ( and its types )
Section 4.3.3 Nonmanufacturing Customs Bonded Warehouse (NCBW)
Section 4.4 Reclassification of Public Bonded Warehouse in Airports
Section 4.5 Examination and Storage Area
Section 4.6 Non-Transferability of Authority
Section 4.7 Creation or Dissolution of Types of CBW
Section 4.8 Accreditation of Free Zone Locator / Enterprise may be
accredited by the Bureau as a Sub-contractor of a MMBW, GTMBW or of an
accredited member of a CCBW
Section 4.9 Operation without a CBW Authority
Section 4.10 Misrepresentation of Material Information
Section 4.11 Terms and Conditions of Authority to Operate a CBW
Section 4.11.1 Exemption from Duty and Tax of Goods in CBWs.
Section 4.11.2 Exclusion from Exemptions
Section 4.11.3 Period to Liquidate
Section 4.11.4 Raw Materials Importation
Section 4.11.5 Compliance Rating System
Section 4.12. Requirements Prior to Operation
Section 4.12.1 Assignment of Customs Officers and Personnel
Section 4.12.2 Provisions for a Suitable Working Space for Bureau Personnel
Section 4.12.3 Locks and Keys
Section 4.12.4 Assignment of Warehouse Number
Section 4.12.5 Payment of Warehouse Supervision Fee
Section 4.12.6 Installation of Required Signages
Section 4.12.7 Conduct of Final Inspection for Compliance Check
Section 4.12.8 Registration in CPRS of CBW Operators including Members of
CCBW
Section 4.12.9 Posting of the General Warehousing Bond, Performance Bond
and General Transportation Surety Bond (GTSB)
Section 4.13 Requirements During Operations
Section 4.13.1 Principal Books of Accounts
Section 4.13.2 Stock Inventory Report
Section 5. ADMINISTRATIVE PROVISIONS
Section 5.1 Application for the Issuance of Authority to Operate
Section 5.1.1 Application for Authority to Operate a CBW
Section 5.1.2 Documentary Requirements
Section 5.1.3 Evaluation of the Application
Section 5.1.4 Action by the District Collector
Section 5.1.5 Notice of Rejection of Application
Section 5.1.6 Reconsideration from the Rejection of the Application by the
DC
Section 5.1.7 Deliberation by the Customs Bonded Warehouse Committee
(CBWC)
Section 5.1.8 Action by the Commissioner
Section 5.1.9 Certificate of Authority to Operate
Section 5.1.10 Amendment of Certificate of Authority
Section 5.1.11 Post Approval Requirements
Section 5.2 Application for Authority to Establish and Operate a CCBW
Section 5.3 Validity of Authority to Operate or its Renewal
Section 5.4 Renewal of Authority to Operate CBW
Section 5.4.1 Requirements for Renewal
Section 5.4.2 Late Filing of Application for Renewal of Authority to Operate
Section 5.5 Application for Structural Changes or Additional Facilities within
the CBW
Section 5.6 Application for Extension Warehouse
Section 5.7 Application for Relocation
Section 5.8 Physical Inspection by the Bureau
Section 6 Membership in a Customs Common Bonded Warehouse (CCBW)

Section 7 Appeals Mechanism
Section 8 OPERATIONAL PROVISIONS

Section 8.1 Goods Declaration for Warehousing
Section 8.2 Transfers of Goods to CBWs
Section 8.3 Provisional Goods Declaration
Section 8.4 Posting of Security for Goods Stored in CBWs
Section 8.5 Bonded to Bonded Transfer
Section 8.6 Withdrawal of Bonded Goods
Section 8.7 Identification of Bonded Goods Prior to Stuffing for Export
Section 8.8 Exportation of CBW Products
Section 8.9 Wastages
Section 8.10 Liquidation of Goods Declaration for Warehousing and
Cancellation of Bond
Section 8.11 Period of Storage in CBWs
Section 9 Responsibilities of CBW Operator
Section 10 Liabilities of CBW Operators
Section 11 Suspension of the Authority to Operate and Closure of CBW
Section 12 Inspection of CBW and Bonded Goods
Section 13 Audit of CBWs
Section 14 WAREHOUSING SUPERVISION FEES

Section 14.1 Miscellaneous and Garments Manufacturing Customs Bonded
Warehouse (MCBW) Supervision Charge
Section 14.2 ICBW
Section 14.3 Customs Common Bonded Warehouse
Section 14.4 Other Types of CBW
Section 15 PENALTIES

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4.11.3.

Section 4. GENERAL PROVISIONS

Section 6 Membership in a Customs Common Bonded Warehouse (CCBW)

Section 8 OPERATIONAL PROVISIONS

Section 14 WAREHOUSING SUPERVISION FEES

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