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Main Features
revised provisions
In 2012, Bill was passed on 3rd reading under the 15th Congress
In 2013, new versions of the bill were refiled under the 16th Congress
Consolidate bill ratified by the House and Senate in January 21, 2016
Background of the CMTA (RA 10863)
CMTA signed into law as RA 10863 on May 30, 2016
Thereafter, DOF and BOC created an internal working group to draft the IRR
Draft IRR subject of ongoing public consultations; Several CAOs issued on:
legal interest of 20% for unpaid taxes and duties: sec 104
relief consignment, tax and duty free status during a state of calamity: sec
120-21
Free Zone to harmonize rules in PEZA zones and freeports: sec 102, 814-17
New Concepts and Policies
advance ruling/dispute settlement (protest) to allow early resolution of
customs issues even if there is no actual importation involved: sec 1100-03,
1106
additional conditions for the exercise of the power to visit and inspect
commercial establishments by non-customs personnel: sec 224
Revisions
procedure allowing submission of provisional goods declarations in cases of
incomplete documents or information necessary to file entry: sec 403
- less discretion
- international best practices
- clear and simplified rules
- less penalties for errors and omissions (sec. 108)
- increased penalties for fraud / smuggling
Agaton Teodoro O. Uvero is an international trade, indirect tax and supply chain practitioner. He is the Editorial Board
Chairman of Asia Customs & Trade, Senior Partner at Worldtrade Consultants, Inc., and Chairman of Grupo Uvero,
Inc.
Mr. Uvero began his career at PricewaterhouseCoopers (PwC) Consulting, and continued his consulting career by
working on technical assistance programs funded by the Asian Development Bank, United States Agency for
International Development, and Japan International Cooperation Agency. He has served the Philippine government
from 2013 to 2016: as Deputy Commissioner of the Bureau of Customs, Department of Finance, and as Chairman of
the Asia-Pacific Economic Cooperation Sub-Committee on Customs Procedures (2015).
Throughout his career, Mr. Uvero has complemented his private and public sector pursuits with stints in education. He
has lectured at the Ateneo Graduate School of Business-Center for Continuing Education and BayanTrade Academy on
International Supply Chain Management, and currently lectures at the UP Law Center (MCLE Program) on
international trade, tariff and customs.
Mr. Uvero has provided advisory services and training for many of the Top 1000 Philippine corporations, professional
and industry associations, and business chambers. He is a regular speaker in local and international conferences. Mr.
Uvero has degrees in Philosophy and Law from the University of the Philippines and is an alumnus of East West
Center (Hawaii).