Procedural Guidelines on the Issuance of OCOM Clearance for Imported Petroleum Products
Customs Memorandum

March 20, 2013


TO : All District Collectors
Chiefs, FED/COO V's/CCO III's
All Ports of Entry
SUBJECT : Procedural Guidelines on the Issuance of OCOM Clearance for Imported Petroleum Products Pursuant to Memoranda Dated 23 May and 13 June 2012

To expedite the processing of import entries of petroleum products covered by subject OCOM clearance and ensure their prompt release for use and/or disposition without prejudice to the right of the government to make any adjustment to the entry assessment as may be appropriate upon review, the following guidelines are hereby adopted:

1. Prior to or upon arrival of the covered petroleum products, the importer shall file a request for a Special Permit to Discharge and Transfer (a copy of sample form is hereto attached as Annex A) with the Office of the Collector of the concerned Port. The application for SPDT shall be supported by a copy of Load Port Survey Report and Bill of Lading. However, in the event that the Bill of Lading is not yet available at the time of application, the importer may submit a letter of undertaking that the corresponding Bill of lading shall be submitted before the release of the shipment. The importer shall furnish the Office of the Commissioner (ATTN: Task Force REACT),not later than two (2) working days before the scheduled discharge, with a hard or electronic copy of the application for SPDT as a precondition for any request for tentative release of the products in appropriate cases.

Upon approval by the Collector of Customs of the SPDT, the importer may file the appropriate import entry to clear the goods together with the requisite import documents and complying with other import clearance formalities and conditions, including payment of duties and taxes, if any, under the existing import clearance procedure.

2. If upon filing of the entry, certain documents, such as the final commercial invoice, are lacking for valid reasons, the importer may avail of the remedy of entry lodgment through tentative liquidation as provided for in Section 1602 of the

In case where the document lacking at the time of entry lodgment is the final commercial invoice owing to the peculiar pricing structure of certain petroleum products, the assessment of duties and taxes, if any, shall be made based on the pro-forma invoice subject to adjustment as may be appropriate upon submission of the final invoice.

Upon payment of duties and taxes and other charges, if any, based on the preliminary assessment, the goods shall be released to the importer for appropriate use or disposition without prejudice to any adjustment as may be made based on the final invoice submitted and/or any adverse findings established upon review.

It is understood that when Section 1602 of the

3. In either case 1 or 2, the import entry together with the available import documents, shall be endorsed to the Office of the Commissioner (OCOM),ATTN: Task Force REACT, for clearance pursuant to subject Memoranda. In both instances, the attending COO V's/III's and the Collector of Customs shall endeavor to expedite the processing of subject imports to ensure that the endorsement to the OCOM shall be completed at least within the same day the entry is lodged with the Formal Entry Division or equivalent Unit of the Port of Entry concerned.

If, as in case 1 above, the import documents are complete (that is, Section 1602 of the

In case 2 above (Section 1602 of the

4. In the event the OCOM finds a basis to recommend an adjustment to the import entry declaration, the matter shall be referred for appropriate disposition to the Valuation and Classification Review Committee (VCRC) of the Port of Entry concerned as an "appraiser-initiated question" pursuant to CAO 5-2001, as amended by CAO 4-2004, and implemented by CMO 37-2001. The OCOM REACT Task Force shall be duly notified by the said Committee of the hearings and deliberations in the VCRC proceedings.

The findings of the VCRC as to the issue raised by the OCOM shall be appealable to or reviewable by the appropriate adjudicatory/appellate bodies as defined in the applicable remedial laws and regulations.

5. If upon review, no adversary finding is made, the OCOM shall forthwith issue a final clearance indorsement to the Port of Entry concerned finally clearing the goods under subject Memoranda.

For guidance and strict compliance.

Bureau of Customs


PORT OF __________

Date: _______________


This is to respectfully request for a Special Permit to discharge and transfer the below-described shipment in our designated shore tank, viz.:

Shipment: ____________________

Quantity: ____________________

Name of Vessel/Registry No.:____________________

Date of Arrival: ____________________

Shore Tank of Destination: ____________________ (Specify location and inventory before transfer)

The undersigned undertakes the responsibility of furnishing the OCOM Task Force REACT a copy of this request, not later than two (2) working days before the scheduled discharge and transfer.

Very truly yours,

Signature: ____________________

Name and Position: ___________________

Company: ___________________________

Acknowledgment Receipt

This is to acknowledge receipt of the foregoing request, not later than two (2) working days before the scheduled discharge and transfer of the above-described shipment.

Head, OCOM Task Force REACT
Telefax No. 527-45-66

The here-in request for Special Permit to Discharge and Transfer is hereby APPROVED, subject to the following conditions:

1. The discharge and transfer shall be subject to continuous monitoring/underguarding;

2. No release shall be made until entry has been filed and duties (if any) and taxes have been fully paid or entry is lodged through tentative liquidation; and

3. Shall comply with all applicable customs laws, rules and regulations.