CAO 02-2025 Amendments and Clarification CAO 2-24 ON Customs Dues, Fees and Charges

CAO 01-2025 Cross-Border Control on E-Commerce Importations 

CAO 02-2024 Customs Dues, Fees and Charges

CAO 01-2024 Customs Dues, Fees and Charges

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

CAO 07-2022 Accreditation of Importers

CAO 06-2022 Assignments, Reassignments, and Designations

CAO 05-2022 Placing the North Luzon Aero Industrial Park-Special Economic Zone (NAIP-SEZ) under the Jurisdiction of the Collection District of San Fernando, La Union and Creating the Customs Office thereat

CAO 04-2022 Institutionalizing Transparency in Delivery of Services through the Establishment of the Bureau of Customs Customer Care Centers (CCCs)

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

CAO 02-2022 Rules and Regulations in the Implementation of the ATA System in the Philippines

CAO 01-2022 Customs Bonded Warehouses

CAO 04-2021 Processing of Tax Payment Certificate (TPC) Transactions with the BOC under the Comprehensive Automotive Resurgence Strategy (CARS) Program

CAO 03-2021 Different Types of Stores for International Vessels and Aircrafts

CAO 02-2021 Clearance of Goods under the Informal Entry Process

CAO 01-2021 Security to Guarantee Payment of Duties and Taxes and Other Obligations

CAO 05-2021 Amended Rules, Regulations, and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (DFPC)

CAO 13-2020 Imposition of Penalties, Surcharges, Interests and Other Charges for Lifting, Claiming, or Recovering Part of the Proceeds in the Sale of Impliedly Abandoned Goods

CAO 12-2020 Implementing Rules and Regulations for Section 4(S), 4(Cc), 4(Zzz), and Section 18 of “Bayanihan to Recover as One Act”

CAO 11-2020 Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation

CAO 10-2020 Seizure and Forfeiture Proceedings and Appeals Process

CAO 09-2020 Clearance Procedures for Goods Entered for Consumption Under the Formal Entry Process

CAO 08-2020 Export Cargo Clearance Formalities and Issuance of Certificate of Origin and Proof of Origin

CAO 07-2020 Tax and Duty-Exempt Importations under Section 4(O) of “Bayanihan to Heal as One Act”

CAO 06-2020 Conditionally Tax and/or Duty-Exempt Importations under Section 800 of the CMTA Excluding Subsections (F) and (G)

CAO 05-2020 Customs Clearance Procedures on Express Shipments

CAO 04-2020 Redefining the Jurisdictional Limits of the Customs Districts of Zamboanga and Cagayan De Oro

CAO 03-2020 Disposition of Seized, Abandoned and Forfeited Goods In Customs Custody

CAO 02-2020 Dispute Settlement and Protest

CAO 01-2020 Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Undervaluation

CAO 15-2020 Supervision and Control over Vessels and Aircrafts

CAO 14-2020 Accreditation and Regulation of Bureau of Customs Value Added Service Providers (VASP)

CAO 17-2019 Abandonment: Kinds, Effects and Treatment

CAO 16-2019 Government’s Right of Compulsory Acquisition

CAO 15-2019 Rules and Regulations for Customs Transit in the Customs Territory

CAO 14-2019 Amendment of CAO 1-2013 on Providing for New Rates of Services, Storage and Other Charges on Goods and Merchandise Stored at Customs Bonded Warehouse (CBW) Nos. 31, 55, 83, 124, 125, 182 and 185 operated by Philippine Skylanders Int’l. (PSI), Inc., Philippine Airlines, People’s Air Cargo (Paircargo), Delbros, Cargohaus, DHL Philippines and TMW Worldwide Express, within NAIA complex

CAO 13-2019 Customs Bonded Warehouses

CAO 12-2019 Transshipment of Goods

CAO 11-2019 Rules and Regulations on the Admission, Movement and Withdrawal of Goods in Free Zones

CAO 10-2019 Outsourcing of Non-Sovereign Customs Functions to Private Entities

CAO 09-2019 Establishment, Maintenance and Operations of Customs Facilities and Warehouses

CAO 08-2019 Policies on Admission, Movement, and Re-Exportation of Containers at the Seaports

CAO 07-2019 Pre-Lodgement Control Order and Alert Order

CAO 06-2019 Registration of Third Parties Dealing with the Bureau

CAO 05-2019 Rules and Regulations Governing the Registration of Customs Brokers Transacting with the Bureau of Customs and for Other Purposes

CAO 04-2019 Duty Drawback, Refund and Abatement

CAO 03-2019 Customs Jurisdiction and Exercise of Police Authority

CAO 02-2019 Marking of Imported Goods and Containers

CAO 01-2019 Post Clearance Audit and Prior Disclosure Program

CAO 01-2018 Amended Rules on Consolidated Shipment of “Balikbayan Boxes”

CAO 05-2017 Establishment of Authorized Economic Operator (AEO) Program

CAO 04-2017 Rule on Nepotism in the Bureau of Customs

CAO 03-2017 Clearance of Postal Items

CAO 02-2017 Rules and Regulations Implementing Republic Act (R.A.) No. 10845 otherwise known as Anti-Agricultural Smuggling Act of 2016

CAO 01-2017 Customs Clearance of Accompanied and Unaccompanied Baggage of Travelers and Crew

CAO 06-2016 Conditionally Tax and/or Duty-Exempt Importation of Returning Residents and Overseas Filipino Workers (OFWs)

CAO 05-2016 Consolidated Shipment of Duty and Tax-Free Balikbayan Boxes

CAO 04-2016 Amendment of Customs Administrative Order (CAO) 10 – 2007 on the Rate of the Auction Bond

CAO 03-2016 Establishment of an Advance Ruling System for Valuation and Rules of Origin

CAO 02-2016 Imported Goods with De Minimis Value not Subject to Duties and Taxes

CAO 01-2016 Advance Cargo Declaration, Inward Foreign Manifest & Consolidated Cargo Manifest Rule

CAO 03-2015 Amended And Consolidated Guidelines and Procedures For The Imposition of Penalties Arising From Post-Entry Audits

CAO 02-2015 Clarifications on the Anti-Nepotism Rules on Hiring Under Contract of Service

CAO 01-2015 Shortening of Period for Re-export of Empty Containers from 150 to 90 Days

CAO 08-2014 Guidelines on the Imposition of Customs Documentary Stamp and Import Processing Fee For Informal Entries

CAO 07-2014 Revised Depreciation Schedule For Imported Motor Vehicles

CAO 06-2014 Guidelines on the Imposition of Surcharge Under Sec 2503 of TCCP

CAO 05-2014 Formation of the Compliance Monitoring Unit under the Office of the Commissioner of Customs and the Rules and Regulations Governing

CAO 04-2014 Amendment of CAO No. 010-76, to Re-define the Administrative Jurisdiction of the Customs Collection District of Batangas (Collection District IV), by including the Sub-Port of Aurora

CAO 03-2014 Anti Nepotism Rules On Appointments And Designations In The Bureau of Customs

CAO 02-2014 Simplified Procedures for Clearance of Baggage of passengers and crew of International Airlines arriving in International Airports of Entry

CAO 01-2014 Guidelines on the Imposition of Surcharge under Section 2503 under of the Tariff and Customs Code, as amended Repeals and Replaces:CAO 10-93CMO 64-93

CAO 06-2013 Implementation of the memorandum of understanding among the governments of the participating member states of the association of southeast Asian nations on the second pilot projects for the implementation of regional self-certification system

CAO 05-2013 Authority to Assign Employees to International Airports During Holiday Season

CAO 04-2013 R&R Procedures on 24×7 Customs Services and Payment of Corresponding Overtime and Night Differential Fees

CAO 03-2013 Simplified Procedure for the Submission of Baggage Declaration Form (BC Form No. 117

CAO 02-2013 Amendment to CAO 1-2007 on Penalties related to Inward Foreign Manifest and Consolidated Manifest

CAO 01-2013 Amendment to CAO 7-2007 New Rates of Services Storage and Other Charges

CAO 01-2012 Establishing an Authorized Economic Operator (AEO) Program for Exporters

CAO 07-2011 Prescribing the Official Work Hours for Certain Divisions at NAIA and other International Airports of Entry

CAO 06-2011 Supplemental Rules to Implement the BBBCCEP

CAO 05-2011 Depreciation Schedule for Imported Motor Vehicles

CAO 04-2011 Establishing the Super Green Lane Plus Import Processing Facility

CAO 03-2011 Dissolution of FTI-Customs Office at the FTI Complex Taguig

CAO 02-2011 Creation of the Warehouse Monitoring and Audit Unit (WMAU) under OCOM

CAO 01-2011 Amendment to CAO 2-2010 Section 15 of CAO 10-2007 R&R in the COnduct of Public Auction and Negotiated Sale

CAO 07-2010 R&R Governing Customs Operations in the Freeport Area of Bataan

CAO 06-2010 R&R Governing the Rendition of Overtime Services and Payment of Corresponding Overtime Service Pay (service Contract No. 59 located off the Southwest Tip of Palawan)

CAO 05-2010 Enhancing BOC Integrity Action Plan (IAP) Providing System of Rewards and Penalties in the Implementation-Accomplishment of IAP Projects

CAO 04-2010 Establishing an Enhanced Customs Transit System with Use of Global Positioning System (GPS)

CAO 03-2010 Supplement AO No. 243-A Rules to Implement the BBBCCEP

CAO 02-2010 Amendment to Section 15 of CAO 10-2007 R&R in the Conduct of Public Auction and Negotiated Sale

CAO 01-2010 Extension of the Temporary Suspension of the Operational Provisions of CAO No. 2-97 Governing the 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines

CAO 06-2009 Transforming the Risk Management Group BOC into the RMO EO 836

CAO 05-2009 Granting Temporary Relief to Distressed Exporters Unable to Timely Liquidated Imported Raw Materials

CAO 04-2009 Temporary Suspension of Operations Provisions of CAO 2-97 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines

CAO 03-2009 Amendments to CAO 1-2007 Penalties Related to Inward Cargo Manifest and Consolidated Cargo Manifest

CAO 02-2009 R&R Governing Overtime Services and Payment of Corresponding Offshore Duty Pay and Overtime Services Oil Drilling and Exploration Service Contract No. 56 South Sulu Sea

CAO 01-2009 Revised R&R for Establishment Operation Supervision and COntrol of Customs Bonded Warehouses CBWs

CAO 10-2008 Payment Application Secure System Version 5.0 (PASS5)

CAO 09-2008 Creation of a Permanent Intellectual Property Rights Division (IPRD) BOC

CAO 08-2008 Requiring Electronic Lodgement Of Goods Declarations and Imposing Administrative Sanctions for Non-Compliance with the Requirement

CAO 07-2008 Accreditation of Information Validation Service Provider (IVSP) for Integration into BOC’s Client Profile Registation System (CPRS)

CAO 06-2008 Bulk and Break Bulk Cargo Clearance Enhancement Program (BBBCCEP)

CAO 05-2008 Creation of a New Collection District XVI (Port of Limay) and Redefining the Jurisdictional Limits of Collection District No. II-A (POM)

CAO 04-2008 A Creating Parameters for the Rationalized Application of CAO no. 4-2008 on the Non-Importation of Resin through the Customs Bonded Warehouse Scheme

CAO 04-2008 Non-Importation of Resin Through the Bonded Warehouse System

CAO 03-2008 Amendments to CAO 3-2006

CAO 02-2008 Creation of a New Collection District No. XV (Port of Aparri) and redefining the area of Jurisdiction of Collection District No. I (Port of San Fernando La Union)

CAO 01-2008 Transfer of Jurisdiction over Customs Subports to Enhance Administrative and operational Control (Eva Macapagal terminal Pier 15 District II-B (MICP) to District II-A (POM)

CAO 10-2007 R&R in Conduct of Public Auction and Negotiated Sale

CAO 09-2007 EO 375 MOdifying the Rates of Import Duty on Certain iron and Steel Products

CAO 08-2007 Description of Imported Articles in Tariff Terms

CAO 07-2007 Amendment to CAO 3-2004 Providing New Rates of Services Storage and Other Charges on Articles

CAO 06-2007 Amendments to CAO 1-2007 (R&R Penalties related to Inward Foreign Manifests (IFM)

CAO 05-2007 Voluntary Disclosure Program (VDP)

CAO 04-2007 Guidelines for Collection of the Container Security Fee Under Executive Order No. 592 s. 2006

CAO 03-2007 Amendments to CAO No. 4-96 (creation of a Common Bonded Warehouse Division POM dated 3Jul1996)

CAO 02-2007 Accreditation Establishment and Operation of e-Customs Value Added Service Providers (VASPs)

CAO 01-2007 Penalties related to Inward Foreign Manifest (IFM) and Consolidated Cargo Manifest

CAO 07-2006 Revised Baggage Declaration Form (BC Form No. 117) hereinafter denominated as the New Customs Declaration Form

CAO 06-2006 Revised Rates of Overtime Pay in All Seaports and Airports of Entry under the East Asia Growth Areas (EAGA) for Vessels and Aircrafts

CAO 05-2006 Special Revalidation of All Outstanding Tax Credit Certificates (TCCs) issued by the BOC prior to 1Aug2006

CAO 04-2006 Amendment to Chapter V PAR. C. 1(a) of CAO No. 6-94

CAO 03-2006 R&R Governing the Accreditation of Customs Brokers Transacting with the BOC

CAO 02-2006 Cargo Pre-Clearance Release System for the AIr Express Cargo Industry

CAO 01-2006 R&R for Customs Operation in the Subic Bay Metropolitan AUthority (SBMA) – Bataan

CAO 02-2005 R&R Governing Use of LGC Logistics Inc an Inland Clearance Depot (ICD) Servicing Semi-Conductors and Electronics Industry Registered at PEZA-Calabarzon

CAO 01-2005 Amendments to CAO 7-92 (R&R Governing the Overtime Pay & other Compensations related thereto due to Customs Personnel at NAIA

CAO 04-2004 Amendment to CAO 5-2001 Implementing RA 9135 Presidential Decree 1464 Tariff and Customs Code of the Philippines as Amended

CAO 03-2004 Amendment to CAO 3-2000 New Rates of Service Storage and Charges Philippine Skylanders Inc, PAL Paircargo Delbros Cargohaus

CAO 02-2004 Revision in the Rates of Overtime Pay Including those of Meal, Transportation, Board and Lodging Allowances, Supervision Charges at all Seaports of Entry amending CAO 3-91

CAO 01-2004 Revocation of CAO 3-78 Provides for The Treatment of Importations of Materials on Consignment to be Processed into Finished Products for Export

CAO 12-2003 Performance of Obligation under Warehousing Bond and Liquidation of the Warehousing Entry

CAO 11-2003 Extending the Effectivity of CAO 5-2003 Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles offered for Voluntary Payment

CAO 10-2003 Guidelines for Treatment of Samples for Counter-Sampling and Raw Materials for Making Sample Products

CAO 09-2003 R&R Governing Customs Operations in Cagayan Special Economic ZOne and Freeport

CAO 08-2003 Selection Criteria for Post Entry Audit

CAO 07-2003 Established of Industry-Specific Customs Bonded Warehouse (ICBW) Servicing the Semiconductor and Electronics Industry and the R&R Governing its Operations

CAO 06-2003 Amendments to CAO 02-2000 (Establishing the Super Green Lane Import Processing Facility)

CAO 05-2003 Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles Offered for Voluntary Payment

CAO 04-2003 Disposition of Seized and Forfeited Right-Hand Drive Vehicles

CAO 03-2003 Establishment, Operations and COntrol of Specal Customs Bonded Conversion Facility

CAO 02-2003 R&R RAtionalizing the Use and Operation of Public CBWs Supplementing Modifying CAO 2-91 and Other Related Issuances

CAO 01-2003 BOI’s Industrial Policy on MVDP Importations

CAO 07-2002 Establishment of Industry-Specific CBWs and The Rules and Regulations Governing its Operations

CAO 06-2002 Rules and Regulations Implementing RA 8293 Intellectual Property Code of the Philippines (IP Code) Section 51-60 Trade Related Aspects IPRA (TRIPS)

CAO 05-2002 Rules and Regulations in the Importation of Articles through the Customs Bonded Trading Warehouse

CAO 04-2002 Amendment to CAO 3-97 providing new rates of service storage articles stored at CBW No. 36 U-Freight Phils Inc (Mactan-Cebu International Airport)

CAO 03-2002 Treatment of Price Tags and Labels

CAO 02-2002 Creation of a New Collection District No. XIV (Port of Clark International Airport) and redefining area of jurisdiction of Collection District No. II-A (POM)

CAO 01-2002 Providing Use of X-Ray Machine as an Alternative to Actual Physical Examination Speed up Examination of Shipments and Movement of Cargoes in BOC

CAO 05-2001 Implementing RA 9135 Act Amending Certain Provisions of Presidential Decree No. 1464 Tariff and Customs Code of the Philippines (TCCP)

CAO 04-2001 Amendment to CAO 2-2001

CAO 03-2001 Rules and Regulations for Customs Operations in the Poro Point Special Economic and Freeport Zone

CAO 02-2001 Rates of Customs Fees and Charges

CAO 01-2001 Rates of Customs Brokerage Fees

CAO 03-2000 Amendment to CAO 1-95 Providing New Rates of Service, Storage and other Charges stored at CBW No. 31 55 83 124 125 128 158 Philippine Skylanders Inc PAL Paircargo Delbroshaus

CAO 02-2000 Establishing the Super Green Lane Import Processing facility (SGL)

CAO 01-2000 Annual Registration Fee of Importers