Customs Administrative Order Template

1. Uniform Template.

This CAO template will provide guidance to drafters of CAOs and uniformity
to the BOC website. The template provides for an informational section at
the end of the actual text of a CAO.

The title is written at the top of the template after the CAO No. assigned by
the Records Division of the BOC.

2. CAO Format.

Tahoma 12 point shall be used and justified, following the CAO template
below. Section titles and sub-headings shall be in bold and underlined with a
bold period at the end without underline, Like this.

Section numbering shall be 1., 1.1., 1.1.2, a.

Single spaced, with 10pts after each paragraph, i.e. one enter.

Paper size is A4, 1 on all borders.

Each page should be numbered in the footer like this: x of xx CAO No. xx-
xxx

Example:

Section 1. Scope. This is how the body of the section shall look like.
When there is a need to include a sub-section the subsection shall look
like this:

1.1. This is where you put the sub-section text

1.2. And so on. If there is a need to list then use letters after the sub
sections

1.2.1. like this

1.2.2. and this

3. CAO Content.

3.1. Subject Matter. CAOs implement policy, create administrative

structures, set priorities, assign responsibility, delegate
authority, establish accountability, and define reporting
requirements.

Thus they directly or substantially affect procedural or

substantive rights and duties of individuals or entities that fall
within their regulatory scope.

Page 1 of 6
Customs Administrative Order Template
 CAOs normally address the following questions, as applicable,
and these must be kept in mind as the drafters write the CAOs:

3.1.1. Who. Who is covered by the CAO, who is

accountable i.e. the CAO should indicate the specific
department or division in BOC, private stakeholders,
and other government agencies as applicable
3.1.2. What. The subject matter/policy being addressed
3.1.3. When. Time periods or deadlines
3.1.4. Where. Any applicable offices, private entities, other
government agencies
3.1.5. How. Applicable procedures to be followed (in
general, but a CMO outlining procedures in detail
shall be issued as needed
3.1.6. Why. The purpose of the CAO

3.2. Consistency with laws. CAOs must be consistent with the

CMTA and other relevants laws and regulations.

3.3. Essential Subject Matter. CAOs should be concise,

understandable and contain only material essential to the CAO.
Omit needless words. Readers are interested in getting to the
point. Use active voice1 and DO NOT use herewith, heretofore,
therefore and the like.

3.4. Informational Section. As the title denotes this only provide

information and does not give rise to any substantive or formal
rights or obligations.

3.4.1. History. Date the CAO was first enacted and last
revised with the CAO No. which should be
hyperlinked.
3.4.2. Related Policies. Related policies that may help the
reader to better understand the CAO which should be
hyperlinked.
1
Active voice is more direct, definite and clear. Passive voice is often indefinite and less clear.

Passive Voice All requests for additional funding must be approved in writing before the
activity begins.

This phrasing does not tell the reader who approves the requests.

Active Voice The Department Head must approve all requests for additional compensation
before the activity begins.

This phrasing is clear and definite and informs the reader.

Page 2 of 6
Customs Administrative Order Template
 3.4.3. Webpage, Forms, Handbooks and other
References. Unit webpage or other information
relating to the regulations, such as guidelines, forms,
charts, and handbooks, should not be incorporated
into the body of the CAO but should be listed and
hyperlinked in the additional information section after
the text of the CAO. Hyperlinks should refer to the
title of the document not the https address.

Page 3 of 6
Customs Administrative Order Template
 Republic of the Philippines
Department of Finance
BUREAU OF CUSTOMS
Manila 1099

CUSTOMS ADMINISTRATIVE ORDER

NO. xx- xxxx

SUBJECT: IMPORTED GOODS WITH DE MINIMIS VALUE NOT

SUBJECT TO DUTIES AND TAXES

Introduction. Describes the background relevant to why the CAO exists or

reasons for the policy and a brief statement about what the CAO will
address. In general, the CMTA requires an implementing policy or procedure
on the subject. Remember that a CAO should only give a general guideline
on procedure, specific operational details should be in a CMO.

For example:

Introduction. This CAO implements the law on the increase of the de

minimis value pursuant to Title IV (Import Clearance and Formalities),
Chapter 3 (Assessment and Release), Section 423 of Republic Act No. 10868,
or the Customs Modernization and Tariff Act (CMTA).

1. Scope. Addresses who or what is covered by the CAO. For example,

who must observe the policy and follow its procedure; who must
understand the policy to do their job.

Most CAOs have a primary audience and a secondary audience.

For example, policies on de minimis address the criteria for the value
threshhold of importations, no matter how the importation enters the
customs territory. The primary audience is the importer bringing in the
goods and the secondary audience are the administrators who are
involved in making the decisions.

The CAO should focus directly on the primary audience in writing the
CAO.

If there are two primary audiences, the CAO should be clear in each
section which audience is being addressed.

For example:

1. Scope. This CAO covers all importers who bring in goods

with a de minimis value of Ten Thousand Pesos
(P10,000.00) regardless of type of entry into the Customs

Page 4 of 6
Customs Administrative Order Template
 Territory. Implementing offices in the BOC are the
following:

1.1. Informal Entry Divisions in Principal Ports;

1.2. Customs Postal Offices;

1.3. Airmail Distribution Centers;

1.4. Arrival Operations Divisions;

1.5. Formal Entry Division in Principal Ports;

and deputized government agencies such as ______.

2. Definitions. Defines any legal or technical language or words used in

a special sense. Definitions in general should be lifted vebatim from
the provision of law being implemented and should indicate the title,
chapter and section of the law.
3. Policy Statement(s). The substantive provisions that create rights
or duties, for example, criteria determing what is de minimis value.
Depending upon the complexity of the subject matter, this may be a
simple paragraph or may contain various numbered sections with
subtitles.
4. Exclusions or Exceptions. Lists any locations, persons, or
organizations that are excluded from the CAO. May also include
information about special circumstances that affect only a few people
or circumstances that occur infrequently.
5. Procedures. General steps that must be followed to comply with the
policy. May refer to a CMO for specific operational guidelines, which
should be hyperlinked.
6. Separability Clause. States that any invalidation of some
sections/parts of the Order will not affect the validity of the
remainder.
7. Effectivity.

Informational Section. As the title denotes this only provide information

and does not give rise to any substantive or formal rights or obligations.

1. History. Date the CAO was first enacted and last revised with the CAO
No. which should be hyperlinked.

Page 5 of 6
Customs Administrative Order Template
2. Related Policies. Related policies that may help the reader to better
understand the CAO which should be hyperlinked.

3. Webpage, Forms, Handbooks and other References. Unit webpage

or other information relating to the regulations, such as guidelines,
forms, charts, and handbooks, should not be incorporated into the body
of the CAO but should be listed and hyperlinked in the additional
information section after the text of the CAO. Hyperlinks should refer to
the title of the document not the https address.

Page 6 of 6
Customs Administrative Order Template