REVENUE MEMORANDUM CIRCULAR NO. 4-2015 issued on January 13, 2015 publishes the full text of Department Order (DO) No. 107-2014 issued by the Department of Finance entitled “Rules on Accreditation with the Bureau of Customs for PEZA Locators”.

       All locators of Philippine Export Zone Authority (PEZA) Special Economic Zones throughout the Philippines duly registered with PEZA are exempted from the requirements of DO No. 12-2014, as amended by DO No. 18-2014, and shall be eligible for accreditation as importers with the Bureau of Customs-Account Management Office (BOC-AMO). For this purpose, BOC may request a certified list of registered locators from PEZA.

       The BOC may still require the submission of documents and information about PEZ locators prior to granting accreditation. Whenever possible, the BOC shall obtain the documents and information it needs about PEZA locators from documents and information already in the possession of PEZA.

       PEZA locators that will import goods into the Philippines will be subjected to the sanctions and penalties provided under the Tariff and Customs Code of the Philippines, as amended, and by the pertinent customs laws and regulations, in case of failure to comply with the documentary requirements provided in the relevant rules of procedure of customs.