Welcome to R.B. Gonza Customs

Summary of CMO‑53‑2010 (December 8, 2010):

This CMO sets supplemental guidelines for post‑entry modification and cancellation of electronically lodged Single Administrative Documents (SAD) under CMO 27‑2009. Key points include:

• Post‑Modification (PMS): Allows revising SAD data before or after release. Payment of additional duties/taxes via the e2m system; release is only instructed after payment confirmation.
• Refunds: Excess duties via Tax Credit Office; cash bond refunds follow CMO 4‑99 procedures.
• Non‑modifiable data: Includes Customs office code, TINs, B/L number, weight, container refs, packages, warehouse, attached docs, payment terms—requiring full SAD cancellation if changes needed.
• SAD Cancellation Approval: Since 2017, must be approved by the Office of the Commissioner via CMO 19‑2017; districts forward cancellation requests for approval.

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Summary of Republic Act No. 10863 (CMTA):

The Customs Modernization and Tariff Act (CMTA), enacted in 2016 as Republic Act No. 10863, modernizes customs practices in line with international standards. Key features include:

• Streamlined processes for imports and exports, including electronic declarations and risk-based inspection.
• Balikbayan box privilege: Duty-free importation up to ₱150,000/year for qualified overseas Filipinos.
• De minimis threshold: Shipments under a specified value are exempt from duties and taxes.
• Defined roles for customs brokers and stricter compliance checks.
• Stronger penalties against smuggling and fraud.

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