• Vessel Supervision Fee 

Boarding Formalities per vessel Php 2,250.00

Entrance and Clearance per day Php 1,087.00

Loading and Unloading per day Php 4,500.00

Supervision fee for bunkering and other emergency purposes like medical, sheltering, repair, marine accidents, dockyard lay-up and others. Php 2,250.00

• Aircraft Supervision Fee Php 4,500.00 

• Free Zone Locator Supervision Fee 

From airport to a Free Zone Php 100.00 per goods declaration

From seaport to a Free Zone Php 500.00 per container not exceeding 30 km Php 1,000.00 per container exceeding 30 km

From a Free Zone to Port of Loading of goods for Export Php 500.00 per container not exceeding 30 km

 Php 1,000.00 per container exceeding 30 km

From one Free Zone to another Free Zone Php2,OOO.OO per MBL

From one Locator to another Locator within the same zone Php 500.00 per transfer note

• AEO Annual Supervision Fee — shall be paid by the accredited AEO for services rendered for field monitoring and validation of status:

Total Assets Fees

Micro 

not more than Php3 000 000.00 Php 0.00

Small

Php  but not more than Ph 15 000 000.00 Php 9,000.00

Medium

Php  but not more than Ph 100 000 000.00 Php 24,000.00

Large

More than Ph 100 000 000.00 Ph 36 000.00

• Underguarding Fee for Transfers — shall be paid by the requesting CFW or CBW operator, Importer, broker, shipping line/ airline or their authorize agent or representative, Freight Forwarder, transhippers, and the like.

a. Airport

Discharging Aircraft to Off-Terminal CFW Php 500.00 per Transfer

From Off-Terminal CFW to CBW under the same Port Php 500.00 per Transfer

From CBW to Off-Terminal CFW under the same Port Php 500.00 per Transfer

From Off-Terminal CFW to carrying Aircraft Php 500.00 per Transfer

From Office of Exchange to CFW under the same Port Php 500.00 per Transfer

From Off-Terminal CFW to Office of Exchange Php 500.00 per Transfer

From Off-Terminal CFW to another Off-Terminal CFW under the same port Php 500.00 per Transfer Note

b. Seaport

From Terminal Facility (CFW) to Off-Dock CFW under the same Port Php 500.00 per P-SAD

From Off-Dock CFW to Terminal Facili CFW under the same Port Php 500.00 per Transfer

From Terminal Facility (CFW) to Office of Exchange under the same Port Php 500.00 per Transfer

From Office of Exchange to Terminal Facility (CFW) under the same Port Php 500.00 per Transfer

• Supervision Fee for the transshipment of goods using the different transshipment procedures shall be governed by CAO No. 12-2019.

Off-Hours Fee — Php 50.00 for the processing of every goods declaration beyond the Regular Working Hours during Saturdays, Sundays, & Holidays

Special Flight Supervision Fee — USD 175 for every arrival or departure of chartered or special flights shall be paid by ground handler or airline

Bulk and Break-Bulk Discharge Port Survey Fee — Php 1,000.00 for every Discharge Port Survey Report (DPSR) shall be paid at the port of discharge 

by the importing company 

• Super Green Lane (SGL) Processing Fee for List of Importables (LOI) — Php 1,000.00 shall be charged for every LOI issued to SGL accredited Service and Storage Fees23 (for in-bond baggage)

Dimension (size)

First 24 Hours Every 24 Hours thereafter

Loose Ph 50.00 Ph 100.00

Cabin Ph 100.00 Ph 200.00

Suitcase Ph 200.00 Ph 400.00

Odd size Ph 400.00 Ph 600.00

• CFW Fee 

per HAWB Ph 25.00

Per MAWB in case of consolidated shipments Php 50.00

• Monitoring and Supervision Fee — The Bureau shall collect from its accredited third party Service Providers a service fee for monitoring and supervision of its system. Unless otherwise provided in the Terms of Reference (TOR), the same shall be equivalent to ten percent (10%) of the fees collected in accordance with the published rate.

• Customs Dues and Charaes. The following Dues and charges shall be collected and shall accrue to the General Fund.

Goods Declaration for Transit (formerly Cargo Transfer Fee 24) from port of discharge to CBW, Freezones, or another Customs office for direct exportation.

Transit Charge (formerly Cargo Transfer Fee) PhP 1 000.00

Import Processing Charge (formerly Import Processing Fee) PhP 250.00

Customs Documentary Stamp CDS PhP 100.00

Bureau of Internal Revenue (BIR) Documentary Stamp Tax (DST) PhP 30.00

• Charge of CDS of Php 100 and BIR DST of Php 30 for the following:

a. For every Permit to Transfer (P-SAD) to Off-dock/ Off terminal CFW;

b. Bunkering Permit Charge per vessel to be paid by shipping lines/shipping agents for the grant of permit for refueling of vessel upon written request by the ship agent;

c. Charge for Issuance of Certificate of Identification (CI) — Form No. 218 or Certificate of Inspection and Loading — Form No. 219, exclusive of the cost for the Form; and

d. Charge for Owner's Pre-Departure Declaration Form (OPDD) — Form No. 49.

• Processing Charge for Consolidated Balikbayan Box. A processing charge of Php 140.00 per HBL/HAWB (inclusive of the DST of Php 30.00 and Legal Research Fee (LRF) of Php 10.00) shall be collected from qualified Filipinos availing of the tax and duty exemption pursuant to CAO No. 1-2018. The Bureau shall establish a system or mechanism to monitor availments of duty and tax exemption under CAO No. 1-2018.

• Processing Charge for Returning Resident. A processing charge of Php 310.00 (inclusive of the DST of Php 30.00 and LRF of Php 10.00) shall be collected from every Returning Resident or Overseas Filipino Workers availing of the tax and duty exemption pursuant to CAO No. 6-2016.

• Import Processing Charge [formerly Import Processing Fee (IPF)] shall be paid by the Importer

• Exclusive of the CDS of Php 100.00 and BIR DST of Php 30.00, for every goods declaration filed for processing under the Consumption and Warehousing clearance procedure with their corresponding rate. [2]

Up to Php 25 000.00 Php 250.00

Above Php 25,000.00 - Php 50 000.00 Php 500.00

Above Php 50,000.00 - Php 250 000.00 Php 750.00

Above Php 250,000.00 - Php 500 000.00 Php 1,000.00

Above Php 500,000.00 - Php 750 000.00 Php 1,500.00

Above 750 000.00 Php 2,000.00

• Cross Border E-Commerce Goods Cleared Through Consolidator or Freight Forwarder: 26

FOB/FCA27 Value of Goods in Peso Rate

Ph 1 000.00 and below Ph 100.00

Above Php 3,000.00 but not more than Ph 5 000.00 Php 250.00

Above Php 5,000.00 but not more than Ph 7 000.00 Php 300.00

Above Php 7,000.00 but not more than  Ph 10 000.00 Php 500.00

More than Php 10,000.00 Customs Duties, Taxes, and Other Charges, if applicable, plus rates under Par. 5.5.a

• Cross Border E-Commerce Goods Processed Personally or Directly by the Claimant: 28

FOB/FCA Value of Goods in Peso Rate

Ph 5 000.00 and below Free

Above Php 5,000.00 but not more than Ph 10 000.00 Php 150.00

More than Php 10,000.00 Customs Duties, Taxes, and Other Charges, if applicable, plus rates under Par. 5.5.a

• Export Processing Charge. A Php 130.00 charge for the CDS and BIR DST shall be paid by the Exporter for every Export Declaration, unless otherwise exempted under existing laws.

• Refund Processing Charge. The following shall be paid by the claimant for every application for tax credit and refund. 29

Amount of Claim Processing Charge

Ph 50 000.00 and below Ph 700.00

Over Ph 50 000.00 to Ph 100 000.00 Ph 900.00

Over Php 100,000.00 to Php 200 000.00 Php 1,100.00

Over Php 200,000.00 to Php 300 000.00 Php 1,300.00

Over Php 300,000.00 to Php 400 000.00 Php 1,500.00

Over Ph 400 000.00 to Php 500 000.00 Ph 1 700.00

Over Ph 500 000.00 to 750 000.00 Ph 2 300.00

Over Php 750,000.00 to Php 1 ooo,ooo.oo Php 3,000.00

Over Php  1 ooo,ooo.oo to Php 5 000 000.00 Php 4,000.00

Above 5 000 000.00 Ph 5 000.00

• Appeal Fee. An appeal fee shall be paid by the appellant on the following:

a. Every decision of the District Collector on seizure, abandonment, protest, or dispute settlement cases 

Duties and Taxes Amount

Up Ph 50 000.00 Ph 1 000.00

Over Php 50,000.00 - Php 100 000.00 Php 1,500.00

Over Php 100,000.00 - Php 200 000.00 Php 2,000.00

Over Php 200 000.00 - Php 300,000.00 Php 2,500.00

Over Php 300,000.00 - Php 400,000.00 Php 3,000.00

Over Php 400 000.00 Php 500,000.00 Php 3,500.00

Over Php 500,000.00 - Php 750 000.00 Php 4,000.00

Over Php 750,000.00 - Php 1 000 000.00 Php 4,500.00

Over Ph 1 000 000.00 Ph 5 000.00

b. Decisions/orders/resolution of the District Collector not related to any seizure, abandonment, protest, or dispute settlement cases shall pay an appeal charge of PhP 5,000.00.

• Request for Legal Opinion. Private stakeholders requesting for legal opinion shall pay Php 5,000.00 for every request.

• Registration or Accreditation Charge for New Application or Renewal. Php 2,000.00 shall be paid by the concerned stakeholders for every new application or renewal of accreditation to transact business with the Bureau such as Exporters, Importers, declarant, or surety company.

• Third Parties Annual Registration Charge. An Annual Charge of Php 1,000.00 shall be paid by Third Parties as Annual Registration Charge during their accreditation to the Bureau. 30

• Accreditation as Condemnation Facility. A Php 10,000.00 charge shall be paid for every application for Accreditation as a Condemnation Facility.

• Registration and Participation in Public Auction. A registration charge of Php 5,000.00 shall be paid by every interested bidder in a public auction conducted by the Bureau.

• Customs Broker Registration Charge (Sole Proprietorship). A Php 2,000.00 registration charge shall be paid for every application/renewal by Customs Broker who applies for registration as Customs Broker with the Account Management Office.31

• Registration of General Professional Partnership (GPP) of Customs Broker. A registration charge of Php 3,000.00 plus an additional Php 1,500.00 per partner for every application/renewal shall be paid by any GPP in its application for registration as Customs Broker. 32

• Intellectual Property Right (IPR) Recordation Charge. A Php 3,000.00 recordation charge per product shall be paid by IPR holder/owner but in no case to exceed Php30,000.00 per IPR holder/owner for every request.

• Certification Charge. Php 100.00 shall be paid by any party, other than personnel of the Bureau or other government agency, who requests for a certification or attestation on the existence or non-existence of documents, status of an individual or entity in any BOC office, or Legal Clearance.

• Service Charge for Issuance of Certified True Copy of Document. A service charge of Php 100.00 per document not exceeding 20 pages shall be paid by the party making the request. In excess thereof, Php 5.00 per additional page shall be paid. Request from other government agencies shall be governed by Section 5.27 below. Request/Subpoena for Certified True Copies of documents coming from Investigative or Congressional Bodies shall be exempted from the coverage of this Section.

• Service Charge for Issuance of Photocopy of Document. A service charge of Php 20.00 per document not exceeding 10 pages shall be paid by a party, including government agencies, requesting for photocopies of documents with the Bureau. In excess thereof, Php 2.00 per additional page shall be charged. Request/Subpoena for Photocopies of documents coming from Investigative or Congressional Bodies shall be exempted from the payment of the service charge.

• Service Charge for Issuance of Soft Copy of Document. Payment of Ser-vice Charge for issuance of soft copy of documents shall be in accordance with the following:

a. Document in Portable Document Format (PDF) — Php 20.00 per document not exceeding 10 pages. In excess thereof, Php 1.00 per additional page shall be paid.

b. Excel files in uneditable format — Php 100.00 for the first 50kb plus additional Php 2.00 for every kb in excess thereof.

c. Other file formats.

i. For pictures, Php 100.00 for the first 50mb plus Php 2.00 for every mb in excess thereof.

ii. For video, Php 100.00 for the first 5 minutes plus Php 2.00 for every minute in excess thereof.

• Circularization Charge. Php 1,000.00 shall be paid by the requesting party for every circularization originating from, or requested by, any private individual, corporation, or entity. 33

• Certificate of Origin Processing Charge. Php 500.00 per Certificate of Origin shall be paid by the Exporter for every application for issuance of Certificate of Origin.

• Tax Credit Certificate (TCC) Charge. 34 The Bureau shall collect Php 300.00 for every TCC issued which shall be outside of the refund processing charge, exclusive of the BIR DST.

• Annual Supervision Charge (Formerly Annual Supervision Fee) for CBWs. An annual supervision charge shall be paid by the CBW Operator based on the following schedule.

• Miscellaneous Manufacturing Bonded Warehouse (MMBW) 35 and Garments and Textile Manufacturing Bonded Warehouse (GTMBW) 36 Supervision Charge.

Total Assets in Peso (excluding real estate Annual Supervision Fee)

Php 5 Million and below Php 50, 000.00

Above Php 5 Million but not more than Ph 50 Million Php 150, 000.00

Above Php 50 Million Php 250, 000.00

For even,' extension warehouse Php 50,000.00

• Industry-specific CBW (ICBW). 37

ICBW servicing Airline Industry Ph 50 000.00

Other ICBW (including airline catering Php 250,000.00

For eve extension warehouse Ph 50 000.00

• Customs Common Bonded Warehouse (CCBW).

Operator of CCBW Php 250,000.00 Every accredited member of CCBW

Total assets in Peso (Excluding real estate Rate

Ph 3 Million and below Exempted

Above Php 3 Million but not more than Ph 15 Million Php 25,000.00

Above Php 15 Million but not more than Ph 50 Million Php 50,000.00

Above Php 50 Million Ph 100 000.00

For every extension warehouse

Operator of CCBW and its accredited member Php 50,000.00

• Other Types of CBW shall pay an Annual Supervision Charge of Php 250,000.00.

• CFW Annual Supervision Charge. An annual supervision charge shall be paid by the CFW Operator based on the following schedule:

Main Facility Ph 250 000.00

Additional Facility Php 50,000.00 for every additional facility

• SGL Service Charge (Formerly SGL Service Fee). Accredited SGL Importer shall pay a service fee for every goods declaration lodged through the SGL facility based on the FOB value of the subject imports in accordance with the following schedule: [3]

FOB Value Rate

USD 200 000.00 and below Ph 2 500.00

Above USD 200 000.00 Ph 3 000.00

Container Security Charge (Formerly Container Security Fee). A charge of USD 5 for every' Twenty Equivalent Unit (TEU) in peso equivalent shall be collected on all containerized importations pursuant to Executive Order No. 635, series of 2007.

Payment of CDS, DST and LRF. 

For every document issued by the Bureau, a CDS of Php 100.00, DST of Php 30.00, and LRF of Php 10.00 shall be collected.