BOC Fees and Charges
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| Description | Basis (CMO, CAO, CMC) | Schedule | Amount |
IMPORT DUTIES
| Import Duty / Export | |
| Advance Duties | CMO No. 27-2006; P.D. 1853 |
| Customs Specific Duty/Counterveiling Duty | |
| Anti-Dumping / Dumping Duty | |
| Safeguard Duty (SGD) / Marking Duty |
EXCISE TAX
| Specific Tax, based on volume |
| Ad-valorem Tax, based on value |
VALUE ADDED TAX
DOCUMENTARY STAMP TAX
| BIR Documentary Stamp (Internal Revenue Documentary Stamps Tax | CMO No. 11-96; | P30.00 |
| Unnumbered memo dated October 24, 2018 [R.A. 10963 – SEC 61. Sec 188 of NIRC as amended,… on each certificate of damage or otherwise, and on every other certificates or document issued by any CUSTOMS OFFICER, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein, there shall be collected a documentary stamp tax of thirty pesos (P30.00)] |
Administrative Fees for Documentary Customs Stamps (CAO No. 2-2001 )
| For each entry for immediate transportation in bond | 100.00 |
| For each bond accepted or renewed | 200.00 |
| For each approval of application in respect to transaction covered by general bond | 200.00 |
| For each amendment allowed to a Foreign Inward Manifest | 100.00 |
| For every formal protest file before the Collector of Customs | 200.00 |
| For each appeal in protest and seizure cases | 200.00 |
| Customs Fee for each original IEIRD (Formal and Informal entries) | CAO No. 1-94 | 250.00 |
| Export Fee or Documentary Stamp Fee | CMC No. 158-99, CMO No. 7-2012 | 100.00 |
| Customs Fee For each original withdrawal entry from any bonded warehouse | CAO No. 9-92 | 100.00 |
FEB. 10. 2015 MEMORANDUM – THE INFORMAL ENTRY DIVISIONS SHALL COLLECT THE CDS IN THE AMOUNT OF P15.00 ONLY. THIS AMOUNT SHALL THEN BE REMITTED BY THE BUREAU OF CUSTOMS (BOC) TO THE BUREAU OF INTERNAL REVENUE (BIR) FOR THE PAYMENT OF CUSTOMS DOCUMENTARY STAMP TAX. NO OTHER AMOUNT SHALL BE COLLECTED AS CDS FROM THE ENTRIES FILED UNDER THE INFORMAL ENTRY DIVISION Cursed race mac os.
FINES & PENALTIES
| Offenses and Penalties under CMTA | CMTA (R.A 10863 TITLE XIV CH 1) |
| (Late Payment of Duties & Taxes, CAO 5-91, Sec. 2501-2504) | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2501 – Failure to Pay Liquidated Charges | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2501-A – Unauthorized Withdrawal of Imported Articles From Bonded Warehouse | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2502 – Repealed by P.D. 1670, March 6 1980. | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2503 – Undervaluation, Misclassification and Mis-declaration in Entry | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2504 – Failure or Refusal of Party to Give Evidence or submit Documents for Examination | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
Imposition of Surcharges for Breach of Bond – CAO No. 5-91
| Late Re-Exportation |
| Late Submission of Documents |
| Late Submission of Change of Immigration Status and Permanent Residency |
| Late Payment of Duties and Taxes |
| Late Extension of Re-Export Bonds under Section 105 TCCP |
PERMIT FEE
| Administrative Fee Issuance of Permits | CAO No. 2-2001 |
| to render overtime services for processing / releasing imported goods | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 400.00 | |
| to take cigars aboard ship, per thousand cigars (secured by / given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 100.00 | |
| to take cigarettes aboard ship per thousand cigarettes (secured by / given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 100.00 | |
| transshipment of cigar and / or cigarettes from one foreign vessel to another | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | per carton of fifty reams | P60.00 |
| Administrative Fee for Co-Loading | CMO No. 16-2016 | 500.00 |
REGISTRATION FEES
| To participate in public auction; per auction | CAO No. 7-93; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 |
| Payment of Recordation fee | CAO No. 6-2002 | 2,000.00 |
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CLEARANCE FEE
| CERTIFICATION FEE (NOT FOR ADM. FEE FOR ISSUANCE OF CERTIFICATE) | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| Request that the firm has no similar or outstanding request for revalidation of TCC | 150.00 |
| Request for the authenticity of Tax Credit Certificate | 150.00 |
| Other similar request for certification | 150.00 |
| PROTEST FEE / LEGAL FEE / DOCKET FEE | CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; |
| Amt of Claim / Protested Amount (P) | Docket Fee |
| Up to 50,000 | 500.00 |
| Over 50,000 to 100,000 | 600.00 |
| Over 100,000 to 200,000 | 700.00 |
| Over 200,000 to 300,000 | 800.00 |
| Over 300,000 to 400,000 | 900.00 |
| Over 400,000 to 500,000 | 1,000.00 |
| Over 500,000 to 750,000 | 1,500.00 |
| Over 750,000 to 1,000,000 | 2,000.00 |
| Over 1,000,000 | 3,000.00 |
INSPECTION FEES
| CONTAINER SECURITY FEE | CAO No. 4-2007; E.O. 592 | 40-footer Container Van | Peso equivalent of US$10.00 |
| 20-footer Container Van | Peso equivalent of US$5.00 |
computed at the prevailing rate of exchange for the week
| ACCREDITATION FEE | CAO No. 2-2001 |
| Accreditation and Renewal Fees by the Accredited Information Validation Service Provider | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| A one time Accreditation Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 300,000.00 |
| A yearly Renewal Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 100,000.00 |
| SGS Pre-shipment Inspection Exemption Scheme | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 |
| Renewal of accreditation (bi-annual) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Accreditation of Philippine Economic Zone Authority (PEZA) Locators | CMO No. 14-2015 | 1,000.00 |
| Surveying Company for Bulk and Break Bulk One time Accreditation fee | CMO No. 35-2008 | 200,000.00 |
| with Cash Bond in an amount of P1,000,000.00 |
PROCESSING FEES
| Application Fee | ||
| Advance Ruling Fee | CAO No. 3-2016; CMO No. 30-2016 | 1,500.00 |
| Application for Accreditation of Surveying companies (Bulk and Break Bulk) | CMO No. 35-2008 | 50,000.00 |
| Filing Fee | ||
| Revalidation of TCCs | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 200.00 – 1,000.00 |
| for application for exemption from SGS PSI Scheme by Garment (Manufacturer-Exporter) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Application of Tentative Release of CRF-questioned shipments | CM0 No. 51-92; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| Processing Fee for Claim for Refund | CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | Amt of Claim / Protested Amount (P) | Processing Fee / Docket Fee |
| Up to 50,000 | 500.00 | ||
| Over 50,000 to 100,000 | 600.00 | ||
| Over 100,000 to 200,000 | 700.00 | ||
| Over 200,000 to 300,000 | 800.00 | ||
| Over 300,000 to 400,000 | 900.00 | ||
| Over 400,000 to 500,000 | 1,000.00 | ||
| Over 500,000 to 750,000 | 1,500.00 | ||
| Over 750,000 to 1,000,000 | 2,000.00 | ||
| Over 1,000,000 | 3,000.00 |
| Processing Fee for Registration of Importers and Customs Brokers | CAO No. 9-92; CAO No. 1-2000; CAO No. 02-2001; CMO No. 11-2014; CMO No. 05-2018; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Administrative Fee for Issuance of Certificates | CAO No. 2-2001 | |
| Certificate of Payment | CAO No. 2-2001 | 100.00 |
| Tax Credit Certificate | CAO No. 2-2001 | 100.00 |
| Certificate of Clearance from outstanding account, TC, TD, and related matters | CAO No. 2-2001 | 100.00 |
| Other certificates not herein specified, but are issued in the course of routine administration and do not serve any special pecuniary interest of the party concerned therein. | CAO No. 2-2001 | 100.00 |
| Processing Fee Collected from each individual consignee of a consolidated shipment pursuant to DOF Department Order # 57-2011 | CMO No. 11-94; CMO No. 79-90; CMO No. 27-2015; CMO No. 03-2016; CAO No. 05-2016; CAO No. 04-2017; CAO No. 01-2018, CMO No. 18-2018 | 250.00 Inclusive of P10.00 LRF |
| Processing Fee for Returning Residents and Overseas Filipino Workers (OFWs) (INFORMAL SERVICE FEE) | CAO No. 6-2016; CMO No. 15-2017 | 310 Inclusive of P10.00 LRF |
| Processing Fee For Amendment of BL & AWB | CMO No. 31-2015 | 500.00 |
| Import Processing Fee | CAO No. 2-2001 | Dutiable Value of Shipment | Amount per Entry |
| Up to P250,000 | 250.00 | ||
| Over P250,000 to P500,000 | 500.00 | ||
| Over P500,000 to P750,000 | 750.00 | ||
| Over P750,000 | 1,000.00 |
| CMO No. 11-2001 | For warehousing entries | 250.00 |
FEB. 10. 2015 MEMORANDUM NO IPF SHALL BE COLLECTED FROM THE ENTRIES PROCESSED THROUGH THE INFORMAL ENTRY DIVISION
| TCC Replacement Fee | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 – 6,000.00 |
| TRANSSHIPMENT FEE / CARGO TRANSFER FEE | CMO No. 13-2013 | FOR FREE PORT AREAS , PEZA, AND OTHER SEZ AREAS TRANSACTION |
| CTF/RATE 710.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 1,030.00 | ||
| FOR MACTAN EXPORT PROCESSING ZONE TRANSACTION | ||
| CTF/RATE 432.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 752.00 |
| PREPAYMENT Transshipment Fee / Cargo Transfer Fee | CMO No. 27-2014 |
| DEPARTMENT OF ENERGY (DOE) Fee | CMO No. 18-2006, CMO No. 22-2006, CMO No. 26-2006, CMO No. 29-2006, CMO No. 32-2006, CMO No. 34-2006 |
Other Service Income – Other
| SUPER GREEN LANE SERVICE FEE | CAO No. 6-2003 | FOB Value | Amount (P) |
| Below US$5,000.00 | 500.00 | ||
| US$5,001.00 to US$100,000.00 | 1,000.00 | ||
| US$100,000.01 to US$200,000.00 | 1,500.00 | ||
| US$200,000.01 to US$500,000.00 | 2,000.00 | ||
| Above US$500,000.00 | 2,500.00 |
| RENT/LEASE INCOME | ||
| CIRCULARIZATION | CAO No. 2-2001 | 1,000.00 |
| DIVIDEND INCOME | ||
| INTEREST INCOME |
| OTHER FINES AND PENALTIES | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP Except for Sec. 2501 – 2506 |
| Automatic Refund of Unutilized Advance Deposit by AAB | CAO No. 5-92 | P100.00 |
| per day from the date the deduction was made until the amount is re-deposited |
| Fines imposed in the settlement of seizure cases pending hearing | CAO No. 4-94 |
| Penalties Imposed upon Authorized Agent Banks | CAO No. 2-92 | |
| Late submission of Customs collection reports or submission of inaccurate, incomplete reports | per banking day of default | P100 |
| late remittance and / or under remittance / unremitted collections to the Bureau of the Treasury | 25% surcharge to be annualized plus | |
| 1/10 of 1% interest per banking day on the amount of delay or unremitted collections |
| Penalty for Failure of an Authorized Government (AGDB) to value the deposit on deposit date | DOF No. 52-96 | 1% of the amount of deposit for everyday of delay in value dating the deposit on deposit day |
| WAREHOUSING / SUPERVISION FEE | CMO No. 71-91 |
Other Business Income – Other
| SALE OF GARNISHED / CONFISCATED / ABANDONED / SEIZED GOODS AND PROPERTIES | |
| 70% GENERAL FUND | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 20% INFORMER'S REWARD (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 10% RETENTION FEE (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| LEGAL RESEARCH FEE | May 15, 2013 Memo | 1% of the filing fee imposed, but in no case lower than or a minimum of P10.00 |
Note: For Customs Fess and Charges not included in the list, please inform REVENUE ACCOUNTING DIVISION (#527-1570) for inclusion.
EMILIO L. JACINTO
Chief Accountant
Revenue Accounting Division
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What is All Macintosh Roms (68K + PPC)? This is an archive containing all of the most popular Macintosh models ROM files for emulation purposes, ranging from the first 64K ROM from the Mac 128K to the 4MB ROM files from the Bandai Pippin or PowerMac G3, listed below in ROM size, then by release date from oldest to newest. You can refer to this awesome Macintosh models timeline on Wikipedia for old world vs new world ROMS. The first download contains these Old World Macintosh ROM files: --- 68K --- 1984-01 - 28BA61CE - Macintosh 128.ROM --- 128K --- 1986-01 - 4D1EEEE1 - MacPlus v1.ROM --- 256K --- 1987-03 - 97851DB6 - MacII (800k v1).ROM --- 512K --- 1989-09 - 368CADFE - Mac IIci.ROM --- 1MB --- 1991-10 - 420DBFF3 - Quadra 700&900 & PB140&170.ROM --- 2MB --- 1994-05 - B6909089 - PowerBook 520 520c 540 540c.ROM --- 4MB --- 1994-03 - 9FEB69B3 - Power Mac 6100 & 7100 & 8100.ROM The second download contains these New World Mac ROMS: 1998-07-21 - Mac OS ROM 1.1.rom Old_World_Mac_Roms.zip(47.01 MiB / 49.3 MB) Old World Mac Roms / Zipped 36783 / 2016-08-11 / b860d5beddf0ace50119b0ec030019e4f77d85bf / / New_World_Mac_Roms.zip(36.17 MiB / 37.92 MB) New World Mac Roms / Zipped 16536 / 2016-08-11 / 3328eefba7834b63163ccc9e19a16213a1525a82 / / 4400.zip(1.83 MiB / 1.92 MB) PowerMac 4400 ROM / Zipped 1273 / 2018-09-01 / 8d635ec6b1f63130fad88bcb31200e8fcc57218c / / 5500.zip(1.91 MiB / 2 MB) PowerMac 5500 ROM / Zipped 1941 / 2018-09-01 / a37a2cac404ab6f08f7a223c97b2b20b8a93af4a / / Architecture
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