a. Requisites

Requisites for Bonded Manufacturing Warehouses and Release of Goods Under RA 3137

Under Republic Act No. 3137, articles manufactured in whole or in part of imported materials and intended for exportation may be made and manufactured in a bonded manufacturing warehouse under stipulated rules and regulations¹. A primary requisite for the establishment of such a facility is that the manufacturer must first file a satisfactory bond from reputable bonding companies acceptable to the Bureau of Customs to secure faithful compliance with all applicable laws, rules, and regulations¹.

In addition, the release of imported articles for transfer to a bonded manufacturing warehouse is conditioned upon compliance with the following statutory requirements:

• The imported materials and/or supplies, inclusive of any package, coverings, brands, and labels used in putting up the same, must be used in the manufacture of embroidery and apparel for export¹; and
• The manufacturer must file a corresponding bond with the Bureau of Customs in an amount equivalent to one and one-half (1-1/2) times the estimated duties, taxes, and other charges thereon¹.