| YEAR | CAO NUMBER | SUBJECT | DATE OF ISSUANCE | DOWNLOAD |
|---|---|---|---|---|
| 2026 | 01-2026 | Amendments to CAO No. 07-2022 on the Accreditation of Importers | Download | |
| 2025 | 02-2025 | Amendments and Clarifications to CAO No. 02-2024 on Customs Dues, Fees, and Charges | Download | |
| 2025 | 01-2025 | Cross-Border Control on E-Commerce Importations | Download | |
| 2024 | CAO 03-2024 | Revised Rates of Services, Storage, and other Charges on Goods or Merchandise Stored at Customs Facilities and Warehouse (CFWs) Operating as Airport Temporary Storage Warehouses | Download | |
| 2024 | CAO 02-2024 | Customs Dues, Fees and Charges | Download | |
| 2023 | CAO 01-2023 | Amendment to CAO No. 02-2022 on the Rules and Regulations in the Implementation of the ATA System in the Philippines | Download | |
| 2022 | CAO 07-2022 | Accreditation of Importers | Download | |
| 2022 | CAO 06-2022 | Assignments, Reassignments, and Designations | Download | |
| 2022 | CAO 05-2022 | Placing the North Luzon Aero Industrial Park-Special Economic Zone (NAIP-SEZ) under the Jurisdiction of the Collection District of San Fernando, La Union and Creating the Customs Office thereat | Download | |
| 2022 | CAO 04-2022 | Institutionalizing Transparency in Delivery of Services through the Establishment of the Bureau of Customs Customer Care Centers (CCCs) | Download | |
| 2022 | CAO 03-2022 | Reward to Persons Instrumental in the Actual Collection of Additional Revenues Arising from the Discovery of Violations of the CMTA | Download | |
| 2022 | CAO 02-2022 | Rules and Regulations in the Implementation of the ATA System in the Philippines | Download | |
| 2022 | CAO 01-2022 | Customs Bonded Warehouses | Download | |
| 2021 | CAO 05-2021 | Amended Rules, Regulations, and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation (DFPC) | Download | |
| 2021 | CAO 04-2021 | Processing of Tax Payment Certificate (TPC) Transactions with the BOC under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Download | |
| 2021 | CAO 03-2021 | Different Types of Stores for International Vessels and Aircrafts | Download | |
| 2021 | CAO 02-2021 | Clearance of Goods under the Informal Entry Process | Download | |
| 2021 | CAO 01-2021 | Security to Guarantee Payment of Duties and Taxes and Other Obligations | Download | |
| 2020 | CAO 15-2020 | Supervision and Control over Vessels and Aircrafts | Download | |
| 2020 | CAO 14-2020 | Accreditation and Regulation of Bureau of Customs Value Added Service Providers (VASP) | Download | |
| 2020 | CAO 13-2020 | Imposition of Penalties, Surcharges, Interests and Other Charges for Lifting, Claiming, or Recovering Part of the Proceeds in the Sale of Impliedly Abandoned Goods | Download | |
| 2020 | CAO 12-2020 | Implementing Rules and Regulations for Section 4(S), 4(Cc), 4(Zzz), and Section 18 of “Bayanihan to Recover as One Act” | Download | |
| 2020 | CAO 11-2020 | Rules, Regulations and Procedures Governing the Establishment and Operation of Duty and Tax-Free Stores and Warehouses Operated by Duty Free Philippines Corporation | Download | |
| 2020 | CAO 10-2020 | Seizure and Forfeiture Proceedings and Appeals Process | Download | |
| 2020 | CAO 09-2020 | Clearance Procedures for Goods Entered for Consumption Under the Formal Entry Process | Download | |
| 2020 | CAO 08-2020 | Export Cargo Clearance Formalities and Issuance of Certificate of Origin and Proof of Origin | Download | |
| 2020 | CAO 07-2020 | Tax and Duty-Exempt Importations under Section 4(O) of “Bayanihan to Heal as One Act” | Download | |
| 2020 | CAO 06-2020 | Conditionally Tax and/or Duty-Exempt Importations under Section 800 of the CMTA Excluding Subsections (F) and (G) | Download | |
| 2020 | CAO 05-2020 | Customs Clearance Procedures on Express Shipments | Download | |
| 2020 | CAO 04-2020 | Redefining the Jurisdictional Limits of the Customs Districts of Zamboanga and Cagayan De Oro | Download | |
| 2020 | CAO 03-2020 | Disposition of Seized, Abandoned and Forfeited Goods In Customs Custody | Download | |
| 2020 | CAO 02-2020 | Dispute Settlement and Protest | Download | |
| 2020 | CAO 01-2020 | Fines and Surcharges for Clerical Errors, Misdeclaration, Misclassification and Undervaluation | Download | |
| 2019 | CAO 17-2019 | Abandonment: Kinds, Effects and Treatment | Download | |
| 2019 | CAO 16-2019 | Government’s Right of Compulsory Acquisition | Download | |
| 2019 | CAO 15-2019 | Rules and Regulations for Customs Transit in the Customs Territory | Download | |
| 2019 | CAO 14-2019 | Amendment of CAO 1-2013 on Providing for New Rates of Services, Storage and Other Charges on Goods and Merchandise Stored at Customs Bonded Warehouse (CBW) Nos. 31, 55, 83, 124, 125, 182 and 185 operated by Philippine Skylanders Int’l. (PSI), Inc., Philippine Airlines, People’s Air Cargo (Paircargo), Delbros, Cargohaus, DHL Philippines and TMW Worldwide Express, within NAIA complex | Download | |
| 2019 | CAO 13-2019 | Customs Bonded Warehouses | Download | |
| 2019 | CAO 12-2019 | Transshipment of Goods | Download | |
| 2019 | CAO 11-2019 | Rules and Regulations on the Admission, Movement and Withdrawal of Goods in Free Zones | Download | |
| 2019 | CAO 10-2019 | Outsourcing of Non-Sovereign Customs Functions to Private Entities | Download | |
| 2019 | CAO 09-2019 | Establishment, Maintenance and Operations of Customs Facilities and Warehouses | Download | |
| 2019 | CAO 08-2019 | Policies on Admission, Movement, and Re-Exportation of Containers at the Seaports | Download | |
| 2019 | CAO 07-2019 | Pre-Lodgement Control Order and Alert Order | Download | |
| 2019 | CAO 06-2019 | Registration of Third Parties Dealing with the Bureau | Download | |
| 2019 | CAO 05-2019 | Rules and Regulations Governing the Registration of Customs Brokers Transacting with the Bureau of Customs and for Other Purposes | Download | |
| 2019 | CAO 04-2019 | Duty Drawback, Refund and Abatement | Download | |
| 2019 | CAO 03-2019 | Customs Jurisdiction and Exercise of Police Authority | Download | |
| 2019 | CAO 02-2019 | Marking of Imported Goods and Containers | Download | |
| 2019 | CAO 01-2019 | Post Clearance Audit and Prior Disclosure Program | Download | |
| 2000 | CAO 03-2000 | Amendment to CAO 1-95 Providing New Rates of Service, Storage and other Charges stored at CBW No. 31 55 83 124 125 128 158 Philippine Skylanders Inc PAL Paircargo Delbroshaus | Download | |
| 2000 | CAO 02-2000 | Establishing the Super Green Lane Import Processing facility (SGL) | Download | |
| 2000 | CAO 01-2000 | Annual Registration Fee of Importers | Download | |
| 2001 | CAO 05-2001 | Implementing RA 9135 Act Amending Certain Provisions of Presidential Decree No. 1464 Tariff and Customs Code of the Philippines (TCCP) | Download | |
| 2001 | CAO 04-2001 | Amendment to CAO 2-2001 | Download | |
| 2001 | CAO 03-2001 | Rules and Regulations for Customs Operations in the Poro Point Special Economic and Freeport Zone | Download | |
| 2001 | CAO 02-2001 | Rates of Customs Fees and Charges | Download | |
| 2001 | CAO 01-2001 | Rates of Customs Brokerage Fees | Download | |
| 2002 | CAO 07-2002 | Establishment of Industry-Specific CBWs and The Rules and Regulations Governing its Operations | Download | |
| 2002 | CAO 06-2002 | Rules and Regulations Implementing RA 8293 Intellectual Property Code of the Philippines (IP Code) Section 51-60 Trade Related Aspects IPRA (TRIPS) | Download | |
| 2002 | CAO 05-2002 | Rules and Regulations in the Importation of Articles through the Customs Bonded Trading Warehouse | Download | |
| 2002 | CAO 04-2002 | Amendment to CAO 3-97 providing new rates of service storage articles stored at CBW No. 36 U-Freight Phils Inc (Mactan-Cebu International Airport) | Download | |
| 2002 | CAO 03-2002 | Treatment of Price Tags and Labels | Download | |
| 2002 | CAO 02-2002 | Creation of a New Collection District No. XIV (Port of Clark International Airport) and redefining area of jurisdiction of Collection District No. II-A (POM) | Download | |
| 2002 | CAO 01-2002 | Providing Use of X-Ray Machine as an Alternative to Actual Physical Examination Speed up Examination of Shipments and Movement of Cargoes in BOC | Download | |
| 2003 | CAO 12-2003 | Performance of Obligation under Warehousing Bond and Liquidation of the Warehousing Entry | Download | |
| 2003 | CAO 11-2003 | Extending the Effectivity of CAO 5-2003 Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles offered for Voluntary Payment | Download | |
| 2003 | CAO 10-2003 | Guidelines for Treatment of Samples for Counter-Sampling and Raw Materials for Making Sample Products | Download | |
| 2003 | CAO 09-2003 | R&R Governing Customs Operations in Cagayan Special Economic ZOne and Freeport | Download | |
| 2003 | CAO 08-2003 | Selection Criteria for Post Entry Audit | Download | |
| 2003 | CAO 07-2003 | Established of Industry-Specific Customs Bonded Warehouse (ICBW) Servicing the Semiconductor and Electronics Industry and the R&R Governing its Operations | Download | |
| 2003 | CAO 06-2003 | Amendments to CAO 02-2000 (Establishing the Super Green Lane Import Processing Facility) | Download | |
| 2003 | CAO 05-2003 | Summary Seizure Proceedings for Tax Deficient Imported Motor Vehicles Offered for Voluntary Payment | Download | |
| 2003 | CAO 04-2003 | Disposition of Seized and Forfeited Right-Hand Drive Vehicles | Download | |
| 2003 | CAO 03-2003 | Establishment, Operations and COntrol of Specal Customs Bonded Conversion Facility | Download | |
| 2003 | CAO 02-2003 | R&R RAtionalizing the Use and Operation of Public CBWs Supplementing Modifying CAO 2-91 and Other Related Issuances | Download | |
| 2003 | CAO 01-2003 | BOI’s Industrial Policy on MVDP Importations | Download | |
| 2004 | CAO 04-2004 | Amendment to CAO 5-2001 Implementing RA 9135 Presidential Decree 1464 Tariff and Customs Code of the Philippines as Amended | Download | |
| 2004 | CAO 03-2004 | Amendment to CAO 3-2000 New Rates of Service Storage and Charges Philippine Skylanders Inc, PAL Paircargo Delbros Cargohaus | Download | |
| 2004 | CAO 02-2004 | Revision in the Rates of Overtime Pay Including those of Meal, Transportation, Board and Lodging Allowances, Supervision Charges at all Seaports of Entry amending CAO 3-91 | Download | |
| 2004 | CAO 01-2004 | Revocation of CAO 3-78 Provides for The Treatment of Importations of Materials on Consignment to be Processed into Finished Products for Export | Download | |
| 2005 | CAO 02-2005 | R&R Governing Use of LGC Logistics Inc an Inland Clearance Depot (ICD) Servicing Semi-Conductors and Electronics Industry Registered at PEZA-Calabarzon | Download | |
| 2005 | CAO 01-2005 | Amendments to CAO 7-92 (R&R Governing the Overtime Pay & other Compensations related thereto due to Customs Personnel at NAIA | Download | |
| 2006 | CAO 07-2006 | Revised Baggage Declaration Form (BC Form No. 117) hereinafter denominated as the New Customs Declaration Form | Download | |
| 2006 | CAO 06-2006 | Revised Rates of Overtime Pay in All Seaports and Airports of Entry under the East Asia Growth Areas (EAGA) for Vessels and Aircrafts | Download | |
| 2006 | CAO 05-2006 | Special Revalidation of All Outstanding Tax Credit Certificates (TCCs) issued by the BOC prior to 1Aug2006 | Download | |
| 2006 | CAO 04-2006 | Amendment to Chapter V PAR. C. 1(a) of CAO No. 6-94 | Download | |
| 2006 | CAO 03-2006 | R&R Governing the Accreditation of Customs Brokers Transacting with the BOC | Download | |
| 2006 | CAO 02-2006 | Cargo Pre-Clearance Release System for the AIr Express Cargo Industry | Download | |
| 2006 | CAO 01-2006 | R&R for Customs Operation in the Subic Bay Metropolitan AUthority (SBMA) – Bataan | Download | |
| 2007 | CAO 10-2007 | R&R in Conduct of Public Auction and Negotiated Sale | Download | |
| 2007 | CAO 09-2007 | EO 375 MOdifying the Rates of Import Duty on Certain iron and Steel Products | Download | |
| 2007 | CAO 08-2007 | Description of Imported Articles in Tariff Terms | Download | |
| 2007 | CAO 07-2007 | Amendment to CAO 3-2004 Providing New Rates of Services Storage and Other Charges on Articles | Download | |
| 2007 | CAO 06-2007 | Amendments to CAO 1-2007 (R&R Penalties related to Inward Foreign Manifests (IFM) | Download | |
| 2007 | CAO 05-2007 | Voluntary Disclosure Program (VDP) | Download | |
| 2007 | CAO 04-2007 | Guidelines for Collection of the Container Security Fee Under Executive Order No. 592 s. 2006 | Download | |
| 2007 | CAO 03-2007 | Amendments to CAO No. 4-96 (creation of a Common Bonded Warehouse Division POM dated 3Jul1996) | Download | |
| 2007 | CAO 02-2007 | Accreditation Establishment and Operation of e-Customs Value Added Service Providers (VASPs) | Download | |
| 2007 | CAO 01-2007 | Penalties related to Inward Foreign Manifest (IFM) and Consolidated Cargo Manifest | Download | |
| 2008 | CAO 10-2008 | Payment Application Secure System Version 5.0 (PASS5) | Download | |
| 2008 | CAO 09-2008 | Creation of a Permanent Intellectual Property Rights Division (IPRD) BOC | Download | |
| 2008 | CAO 08-2008 | Requiring Electronic Lodgement Of Goods Declarations and Imposing Administrative Sanctions for Non-Compliance with the Requirement | Download | |
| 2008 | CAO 07-2008 | Accreditation of Information Validation Service Provider (IVSP) for Integration into BOC’s Client Profile Registation System (CPRS) | Download | |
| 2008 | CAO 06-2008 | Bulk and Break Bulk Cargo Clearance Enhancement Program (BBBCCEP) | Download | |
| 2008 | CAO 05-2008 | Creation of a New Collection District XVI (Port of Limay) and Redefining the Jurisdictional Limits of Collection District No. II-A (POM) | Download | |
| 2008 | CAO 04-2008 A | Creating Parameters for the Rationalized Application of CAO no. 4-2008 on the Non-Importation of Resin through the Customs Bonded Warehouse Scheme | Download | |
| 2008 | CAO 04-2008 | Non-Importation of Resin Through the Bonded Warehouse System | Download | |
| 2008 | CAO 03-2008 | Amendments to CAO 3-2006 | Download | |
| 2008 | CAO 02-2008 | Creation of a New Collection District No. XV (Port of Aparri) and redefining the area of Jurisdiction of Collection District No. I (Port of San Fernando La Union) | Download | |
| 2008 | CAO 01-2008 | Transfer of Jurisdiction over Customs Subports to Enhance Administrative and operational Control (Eva Macapagal terminal Pier 15 District II-B (MICP) to District II-A (POM) | Download | |
| 2009 | CAO 06-2009 | Transforming the Risk Management Group BOC into the RMO EO 836 | Download | |
| 2009 | CAO 05-2009 | Granting Temporary Relief to Distressed Exporters Unable to Timely Liquidated Imported Raw Materials | Download | |
| 2009 | CAO 04-2009 | Temporary Suspension of Opearations Provisions of CAO 2-97 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines | Download | |
| 2009 | CAO 03-2009 | Amendments to CAO 1-2007 Penalties Related to Inward Cargo Manifest and Consolidated Cargo Manifest | Download | |
| 2009 | CAO 02-2009 | R&R Governing Overtime Services and Payment of Corresponding Offshore Duty Pay and Overtime Services Oil Drilling and Exploration Service Contract No. 56 South Sulu Sea | Download | |
| 2009 | CAO 01-2009 | Revised R&R for Establishment Operation Supervision and COntrol of Customs Bonded Warehouses CBWs | Download | |
| 2010 | CAO 07-2010 | R&R Governing Customs Operations in the Freeport Area of Bataan | Download | |
| 2010 | CAO 06-2010 | R&R Governing the Rendition of Overtime Services and Payment of Corresponding Overtime Service Pay (service Contract No. 59 located off the Southwest Tip of Palawan) | Download | |
| 2010 | CAO 05-2010 | Enhancing BOC Integrity Action Plan (IAP) Providing System of Rewards and Penalties in the Implementation-Accomplishment of IAP Projects | Download | |
| 2010 | CAO 04-2010 | Establishing an Enhanced Customs Transit System with Use of Global Positioning System (GPS) | Download | |
| 2010 | CAO 03-2010 | Supplement AO No. 243-A Rules to Implement the BBBCCEP | Download | |
| 2010 | CAO 02-2010 | Amendment to Section 15 of CAO 10-2007 R&R in the Conduct of Public Auction and Negotiated Sale | Download | |
| 2010 | CAO 01-2010 | Extension of the Temporary Suspension of the Operational Provisions of CAO No. 2-97 Governing the 150-Day Allowable Dwell-Time of Foreign Containers in the Philippines | Download | |
| 2011 | CAO 07-2011 | Prescribing the Official Work Hours for Certain Divisions at NAIA and other International Airports of Entry | Download | |
| 2011 | CAO 06-2011 | Supplemental Rules to Implement the BBBCCEP | Download | |
| 2011 | CAO 05-2011 | Depreciation Schedule for Imported Motor Vehicles | Download | |
| 2011 | CAO 04-2011 | Establishing the Super Green Lane Plus Import Processing Facility | Download | |
| 2011 | CAO 03-2011 | Dissolution of FTI-Customs Office at the FTI Complex Taguig | Download | |
| 2011 | CAO 02-2011 | Creation of the Warehouse Monitoring and Audit Unit (WMAU) under OCOM | Download | |
| 2011 | CAO 01-2011 | Amendment to CAO 2-2010 Section 15 of CAO 10-2007 R&R in the COnduct of Public Auction and Negotiated Sale | Download | |
| 2012 | CAO 01-2012 | Establishing an Authorized Economic Operator (AEO) Program for Exporters | Download | |
| 2013 | CAO 06-2013 | Implementation of the memorandum of understanding among the governments of the participating member states of the association of southeast Asian nations on the second pilot projects for the implementation of regional self-certification system | Download | |
| 2013 | CAO 05-2013 | Authority to Assign Employees to International Airports During Holiday Season | Download | |
| 2013 | CAO 04-2013 | R&R Procedures on 24×7 Customs Services and Payment of Corresponding Overtime and Night Differential Fees | Download | |
| 2013 | CAO 03-2013 | Simplified Procedure for the Submission of Baggage Declaration Form (BC Form No. 117 | Download | |
| 2013 | CAO 02-2013 | Amendment to CAO 1-2007 on Penalties related to Inward Foreign Manifest and Consolidated Manifest | Download | |
| 2013 | CAO 01-2013 | Amendment to CAO 7-2007 New Rates of Services Storage and Other Charges | Download | |
| 2014 | CAO 08-2014 | Guidelines on the Imposition of Customs Documentary Stamp and Import Processing Fee For Informal Entries | Download | |
| 2014 | CAO 07-2014 | Revised Depreciation Schedule For Imported Motor Vehicles | Download | |
| 2014 | CAO 06-2014 | Guidelines on the Imposition of Surcharge Under Sec 2503 of TCCP | Download | |
| 2014 | CAO 05-2014 | Formation of the Compliance Monitoring Unit under the Office of the Commissioner of Customs and the Rules and Regulations Governing | Download | |
| 2014 | CAO 04-2014 | Amendment of CAO No. 010-76, to Re-define the Administrative Jurisdiction of the Customs Collection District of Batangas (Collection District IV), by including the Sub-Port of Aurora | Download | |
| 2014 | CAO 03-2014 | Anti Nepotism Rules On Appointments And Designations In The Bureau of Customs | Download | |
| 2014 | CAO 02-2014 | Simplified Procedures for Clearance of Baggage of passengers and crew of International Airlines arriving in International Airports of Entry | Download | |
| 2014 | CAO 01-2014 | Guidelines on the Imposition of Surcharge under Section 2503 under of the Tariff and Customs Code, as amended Repeals and Replaces:CAO 10-93CMO 64-93 | Download | |
| 2015 | CAO 03-2015 | Amended And Consolidated Guidelines and Procedures For The Imposition of Penalties Arising From Post-Entry Audits | Download | |
| 2015 | CAO 02-2015 | Clarifications on the Anti-Nepotism Rules on Hiring Under Contract of Service | Download | |
| 2015 | CAO 01-2015 | Shortening of Period for Re-export of Empty Containers from 150 to 90 Days | Download | |
| 2016 | CAO 06-2016 | Conditionally Tax and/or Duty-Exempt Importation of Returning Residents and Overseas Filipino Workers (OFWs) | Download | |
| 2016 | CAO 05-2016 | Consolidated Shipment of Duty and Tax-Free Balikbayan Boxes | Download | |
| 2016 | CAO 04-2016 | Amendment of Customs Administrative Order (CAO) 10 – 2007 on the Rate of the Auction Bond | Download | |
| 2016 | CAO 03-2016 | Establishment of an Advance Ruling System for Valuation and Rules of Origin | Download | |
| 2016 | CAO 02-2016 | Imported Goods with De Minimis Value not Subject to Duties and Taxes | Download | |
| 2016 | CAO 01-2016 | Advance Cargo Declaration, Inward Foreign Manifest & Consolidated Cargo Manifest Rule | Download | |
| 2017 | CAO 05-2017 | Establishment of Authorized Economic Operator (AEO) Program | Download | |
| 2017 | CAO 04-2017 | Rule on Nepotism in the Bureau of Customs | Download | |
| 2017 | CAO 03-2017 | Clearance of Postal Items | Download | |
| 2017 | CAO 02-2017 | Rules and Regulations Implementing Republic Act (R.A.) No. 10845 otherwise known as Anti-Agricultural Smuggling Act of 2016 | Download | |
| 2017 | CAO 01-2017 | Customs Clearance of Accompanied and Unaccompanied Baggage of Travelers and Crew | Download | |
| 2018 | CAO 01-2018 | Amended Rules on Consolidated Shipment of “Balikbayan Boxes” | Download |
Fast and compliant customs clearance for your shipments.
