One significant trade facilitation measure in customs clearance procedure and formalities was the adoption of the Revised Kyoto Convention (RKC) provisions relating to provisional or incomplete goods declaration (PGD) in the Customs Modernization and Tariff Act (CMTA).

To implement these provisions, the Bureau of Customs (BoC) recently issued Customs Memorandum Order (CMO) 07-2020 (effective March 16, 2020). It provides the interim procedures relating to Section 403 (PGD) and Section 426 (Tentative Assessment of PGD) of the CMTA.