Customs Memorandum Order (CMO) No. 08-2015 is a Bureau of Customs (BOC) Directive Titled “Mandatory Electronic Processing of Transshipments of PEZA Locators to PEZA Zones, and Other Procedures.”

This May 16, 2015 memorandum from the Bureau of Customs announces the optional implementation of CMO 8-2015, which establishes the tagging of the arrival of transshipments in the E2M (Electronic-to-Mobile) system, along with procedures for monitoring the arrival of transshipments and filing entries for transshipped cargo. The optional phase allows stakeholders to voluntarily adopt the process ahead of its mandatory rollout, giving them time to adjust before compliance becomes required.

Read more detailed information on this Memorandum.

Customs Rules and Regulations Implementing BOC-PEZA JMO 2-2015 on the Transfer of Goods From the Ecozone Logistics Service Enterprise (Else) To Its Partner Ecozone Locator

CMO No. 40-2015, adopted on October 28, 2015, implements the rules and regulations under BOC-PEZA Joint Memorandum Order 2-2015 for transferring goods from an Ecozone Logistics Service Enterprise (ELSE) to its partner Ecozone Locator using the Electronic Zone Transfer System (eZTS). It defines the duties of Customs officials throughout the process — from approving the required General Transportation and Surety Bond (GTSB) and examining goods before and after transfer, to monitoring delivery and tracking any diverted shipments — with the goal of streamlining ease of doing business in the Ecozone.

Read more detailed information on this Memorandum.

Customs Memorandum Order (CMO) No. 04-2020 Establishes the Bureau of Customs (BOC) E-TRACC System for Real-Time GPS Tracking and Monitoring of Containerized Cargo Using Electronic Customs Seal (ECS)

Customs Memorandum Order No. 04-2020 established the Electronic Tracking of Containerized Cargo (E-TRACC) System, a web-based platform that requires an electronic customs seal (ECS) on containers during transfer to container yards/freight stations, transit to free zones or bonded warehouses, export from those facilities, and other shipments subject to further monitoring. The system allows BOC to track, monitor, and audit the location and condition of cargoes, as well as obtain real-time alarms on diversion and tampering, helping to prevent smuggling and ensure that duty- and tax-free goods reach their intended destinations.

Read more detailed information on this Memorandum.

Customs Memorandum Order (CMO) No. 19-2022 Implements the Electronic Zone Transfer System (e-ZTS) for the Safe, Digital Transfer of Goods Between Philippine Economic Zone Authority (PEZA)-Registered Enterprises Locaed in Different Economic Zones. Issued by the Bureau of Customs (BOC), it took effect on July 15, 2022.

Customs Memorandum Order No. 19-2022, which took effect on July 15, 2022, implements the Electronic Zone Transfer System (e-ZTS) for the Inter-Zone transfer of goods from an Ecozone Export Enterprise (EEE) or Ecozone Logistics Service Enterprise (ELSE) to another EEE or ELSE located in a different PEZA zone, operationalizing Customs Administrative Order No. 11-2019 and BOC-PEZA Joint Memorandum Order No. 2-2015. Its operational provisions largely mirror those of CMO 40-2015 on examining and monitoring goods transfers, but broaden coverage to apply to PEZA-Registered Enterprises (PREs) and EEEs rather than just ELSE operators.

Read more detailed information on this Memorandum.

Customs Memorandum Circular (CMC) No. 113-2025 (dated June 2, 2025) is a Bureau of Customs (BOC) Circular that Outlines the Rules for the Local Sale of Goods and Services by Registered Business Enterprises (RBEs)

This June 2, 2025 Customs Memorandum Circular implements BIR Revenue Regulations No. 09-2025, which clarifies that local sales of goods and services by Registered Business Enterprises (RBEs) to domestic market enterprises or non-RBEs are now classified as “local sales” subject to 12% VAT under BIR jurisdiction rather than the Bureau of Customs, regardless of the RBE’s location inside or outside an ecozone. Accordingly, BOC officers may now release RBE goods for local sale upon presentation of BIR Form No. 0605, while still collecting any applicable duties, non-VAT taxes, and fees on the imported raw materials or components whose collection was originally suspended at importation.

Read more detailed information on this Memorandum.