To ease release of important shipments 

BOC now accepts Provisional Goods Declaration

/ 10:25 PM March 26, 2020
Duterte praises ‘corruption-ridden’ BOC for collecting P585-B

Bureau of Customs. (File photo from the Philippine Daily Inquirer)

MANILA, Philippines — The Bureau of Customs (BOC) has started processing Provisional Goods Declaration (PGD), under the Formal Entry System, following the recently issued Customs Memorandum Order No. 07-2020 pursuant to Sections 403 and 426 of the Customs Modernization and Tariff Act.

A PGD is an incomplete declaration allowing tentative release of shipments as long as pending necessary information or documents shall be provided within a reasonable period of time.


It shall be allowed on cases when there are no necessary permits/clearances from regulatory agencies have been presented at the time of lodgement. This may be allowed as long as the application for such permit were filed to the appropriate regulatory agency pending issuance and that necessary permits/clearances shall still be submitted within the time frame prescribed by the said regulatory agency.

It shall also be allowed when the Tax Exemption Indorsement, or ATRIG has not yet been issued, but has been applied for at the time of lodgement.


A PGD is also allowed when the declarant lacks certain information or documents to make a complete declaration. It shall be however, not due to the declarant’s fault or negligence.

Under the CMO, all PGD’s shall be tagged “yellow” for document check or “red” for document check and physical examination. Goods Declaration that does not indicate its provisional nature upon lodgement shall be considered complete.

The CMO also stipulates that an “accepted PGD” shall be equally treated as a complete declaration, with regards to duties and taxes. 

It may be subject to tentative assessment of duties, taxes and other charges, if a tentative release was requested, and shall be subject to final readjustment once the pending necessary information or documents has been provided.

The copy of the CMO 07-2020 is available at the BOC website, http://customs.gov.ph/customs-memorandum-order-cmo/.

Edited by JPV

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TAGS: BOC, Customs, modernization and tariff act, ports, provisional goods declaration, shipments
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