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  • MTF Updates – BOC CMO No. 10-2020

MTF Updates – BOC CMO No. 10-2020

Dear Valued Clients and Friends,

We are sending to you a copy of Bureau of Customs (BOC) Customs Memorandum Order (CMO) No. 10-2020 dated April 8, 2020, entitled, “Summary Abandonment Proceedings during Enhanced Community Quarantine.”

The abandonment proceedings for the refrigerated containers and dry vans is summarized as follows:

  1. Imported goods that are deemed abandoned will be tagged as abandoned in the E2M Customs System. The District Collector shall issue Notice of Abandonment via electronic mail, or if not possible, through publication in the official website of the Bureau of Customs and posting in a conspicuous place at the Collection District concerned.
  1. Within 24 hours from the issuance of the Notice of Abandonment, the importer/consignee may request for the untagging of abandonment. The District Officer shall resolve the said request within 24 hours from the receipt of the request.
  1. When no request is received, a Decree of Abandonment (Decree) shall be issued. The importer/consignee may appeal within 72 hours from the issuance of the Decree, or within the 10-day withdrawal period, whichever comes first; otherwise, the Decree shall become final.
  1. Within 24 hours from the finality of the Decree, the BOC shall make a proper determination of the refrigerated containers that are intended for human or animal consumption in coordination with the regulatory agency concerned.
  1. If upon determination, donation is deemed to be the best mode of disposition, the BOC shall immediately recommend the donation of the goods to the appropriate agency, through the Office of the Civil Defense, subject to the necessary approval and certification from regulatory agencies concerned as to its fitness for consumption, upon approval of the Secretary of Finance.

Should you have questions on the above article, please do not hesitate to contact us at

Thank you,

Mata-Perez, Tamayo & Francisco

APRIL 22, 2020

 BOC CMO 10,2020

Contact Information

Our office address:

15/f Unit A. ACT Tower, H.V. Dela Costa St.
Salcedo Village, Makati City 1227 Philippines

Telefax: +632 831-1297

Telephone: +632 808-5375 • +632 815-0069



Euney Marie J. Mata-Perez

Mark Anthony P. Tamayo

Gerardo Maximo V. Francisco