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MASTER COP Republic of the Philippines Department of FinanceBUREAU OF CUSTOMS ManilaDecember4, 2015CUSTOMS MEMORANDUM CIRCULAR NO. 17?;VLF\”TO:All Customs Officials and EmployeesSUBJECT: COME LEC
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Importers and exporters who engage in international trade.
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Companies involved in the import or export of goods.
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Freight forwarders and customs brokers.
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Manufacturers who export their products to other countries.
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Traders who import goods for domestic distribution or export.
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Customs officials and personnel responsible for enforcing customs laws and regulations.
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A customs memorandum circular is an official document issued by customs authorities that provides guidelines, information, and instructions regarding customs laws, procedures, and regulations.
Generally, importers, exporters, and customs brokers are required to file customs memorandum circulars, particularly when there are changes in regulations or procedures that affect their transactions.
To fill out a customs memorandum circular, individuals must provide accurate information regarding their business, the nature of the goods involved, and any required documentation as specified in the circular.
The purpose of a customs memorandum circular is to inform stakeholders about updates, clarify existing regulations, and ensure compliance with customs laws.
The information that must be reported includes the name and details of the business entity, description of goods, applicable customs regulations, and any documentation required for compliance.
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