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III.1.2.3.1 The operator of a Customs Bonded Manufacturing Warehouse who intends to sell his
finished products to another bonded manufacturing warehouse or to EPZA registered enterprise for
further processing shall apply in writing to the Collector of Customs for his approval submitting the
covering sales contract specifying the following:
b. Description and quantity of raw materials used and import entry number covering the same.
III.1.2.3.2 If approved, the transfer of goods shall be made in the following manner:
a. Before the articles are prepared for transfer, the operator shall give the notice in writing to the
Warehousing Assessment Division of the scheduled date of examination at least two (2) days prior to
the expected time of transfer.
b. The Customs Examiner shall examine the finished products before transfer as in ordinary
exportation and shall issue a Certificate of Identification.
c. The transfer shall be covered by a boatnote duly processed by the Warehouseman of the seller
and shall be underguarded until received by the CBW Warehouseman of the buyer or Customs EPZA
authority concerned.
d. If the operator-seller is operating under the open bonded scheme, a copy of the boatnote
containing the same description of the goods in the Sales Contract and the name and address of the
buyer shall be submitted within 24 hours after the transfer to the Bonded Warehouse Division
concerned duly signed by the accountable officer over his/her printed name and designation.
III.1.2.3.3 Buyer shall file an import entry covering the finished products to be transferred to him
in the Entry Processing Division or equivalent unit in the port which has jurisdiction over the operator-
buyer's warehouse or to a Customs EPZA concerned within (5) days after such transfer stamped
"CONSTRUCTIVE IMPORTATION/EXPORTATION". The import entry shall be supported by the following
documents:
b. Boatnote
c. Packing list
b. Certificate of Identification
III.1.2.3.6 Processing of bond cancellation shall be in accordance with paragraph III.1.5 hereof.
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