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October 2, 2009CUSTOMS MEMORANDUM ORDER NO. 04409 SUBJECT: CARS Registration of Concealer Importer (Previously First and Last Importation Scheme) 1.×Objectives 1.1×To recognize the Concealer Importer
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Customs Memorandum Order (CMO) No. is a directive issued by the customs authority regulating import and export procedures.
Importers and exporters are required to file Customs Memorandum Order (CMO) No. when conducting international trade.
Customs Memorandum Order (CMO) No. can be filled out online through the customs authority's website or manually by submitting the required forms.
The purpose of Customs Memorandum Order (CMO) No. is to ensure compliance with import and export regulations, facilitate the flow of goods, and collect accurate duties and taxes.
Information such as the description of goods, value, country of origin, exporter/importer details, and necessary documentation must be reported on Customs Memorandum Order (CMO) No.
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