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Background

Republic Act (RA) No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA), was signed into law on 30 May 2016.

CMTA amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of modernizing Customs rules and procedures for faster trade, reduce opportunities for corruption, improve Customs service delivery and improve supply chain.

This is the primary site for the public consultation on the drafting of the Implementing Rules and Regulations (IRR) of the CMTA.

Invites and Notices

Contact Us

Email :

cmta.irr.pmo@customs.gov.ph cmta_irr@dof.gov.ph

Upcoming Events
(Updated as of February 19, 2024)

Topic	Posting Date	Position Paper Deadline and Public Consultation

FINAL CAOs

Customs Dues, Fees and Charges (CAO 01-2024)

1 file(s) 6.26 MB 559 download(s)

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Amendment to CAO No. 02-2022 on the Rules and Regulations in the Implementation of the ATA System in the Philippines (CAO 01-2023)

1 file(s) 770.57 KB 517 download(s)

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Accreditation of Importers (CAO 07-2022)

1 file(s) 12.53 MB 1315 download(s)

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Assignments, Reassignments, and Designations (CAO 06-2022)

1 file(s) 7.34 MB 914 download(s)

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Reward to Persons Instrumental in the Actual Collection of Additional Revenues Arising from the Discovery of Violations of the CMTA (CAO 03-2022)

1 file(s) 4.76 MB 824 download(s)

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FINAL CMOs

Guidelines on the Implementation of Conditionally Tax And/Or Duty-Exempt Importation of Returning Residents and Returning OFWs Pursuant to CAO No. 06-2016

1 file(s) 8.97 MB 12880 download(s)

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Guidelines in the Implementation of Consolidated Shipment of Duty and Tax-Free “Balikbayan Boxes” Pursuant to CAO No. 05-2016

1 file(s) 5.93 MB 12790 download(s)

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Guidelines in the Implementation of an Advance Ruling System for Valuation and Rules of Origin Pursuant to CAO No. 03-2016

1 file(s) 7.83 MB 12443 download(s)

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Guidelines in the Implementation of De Minimis Pursuant to CAO No. 02-2016

1 file(s) 2.45 MB 12750 download(s)

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Invites and Notices

Call for Position Papers and Participation in the Public Consultation on Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Under Invoicing or Under Declaration of Value

1 file(s) 85.82 KB 3525 download(s)

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Call for Position Papers and Participation in the Public Consultation on Registration of Other Third Parties Dealing with The Bureau

1 file(s) 67.50 KB 3489 download(s)

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Call for Position Papers and Participation in the Public Consultation on Clearance Process for Goods Entered Under Customs Bonded Warehousing (CBW) System

1 file(s) 68.16 KB 3420 download(s)

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Call for Position Papers and Participation in the Public Consultation on Rules and Regulations for Customs Transit in the Customs Territory

1 file(s) 67.31 KB 3335 download(s)

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Call for Position Papers and Participation in the Public Consultation on Compulsory Acquisition

1 file(s) 67.80 KB 3458 download(s)

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DRAFT CUSTOMS ADMINISTRATIVE ORDERS (CAOs)

Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Under Invoicing or Under Declaration of Value

1 file(s) 422.54 KB 4472 download(s)

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Registration of Other Third Parties Dealing with The Bureau

1 file(s) 372.82 KB 3711 download(s)

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Clearance Process for Goods Entered Under Customs Bonded Warehousing (CBW) System

1 file(s) 186.68 KB 4474 download(s)

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Rules and Regulations for Customs Transit in the Customs Territory

1 file(s) 421.94 KB 4031 download(s)

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Compulsory Acquisition

1 file(s) 248.23 KB 3532 download(s)

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Guidelines and Templates

ANNEX CAO Elements Matrix

1 file(s) 35.13 KB 43058 download(s)

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ANNEX Position Paper Template

1 file(s) 16.85 KB 18479 download(s)

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Public Consultation Materials

CMTA IRR Guidelines & Procedure in Drafting the IRR and Submission of Position Papers

1 file(s) 237.71 KB 13605 download(s)

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CMTA Overview

1 file(s) 328.33 KB 13906 download(s)

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Legal References

Tariff and Customs Code of the Philippines Volume 2

1 file(s) 365.74 KB 17180 download(s)

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Tariff and Customs Code of the Philippines Volume 1

1 file(s) 292.98 KB 20041 download(s)

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Kyoto Convention

1 file(s) 275.42 KB 13205 download(s)

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Customs Modernization and Tariff Act – RA 10863

1 file(s) 5.81 MB 34431 download(s)

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