Republ~cof the Philippines

Department of Environment and Natural Resources

Visayas Avenue, Diliman, Quezon City
Tel Nos 929-6626to 29; 929-6633to 35
926-7041 to 43: 929-6252; 923-1669
Website: http;/~.denr.gov.ph / E-mail: web@denrgov.ph

MEMORANDUM ORDER
No. mO8-04

SUBJECT: CLARIFICATORY GUIDELINES IN THE

IMPLEMENTATION OF DEPARTMENT
ADMINISTRATIVE ORDER NO. 2008-20 IN RE:
MINERAL ORE EXPORT PERMIT

To provide for a full and thorough implementation of

Department of Environment and Natural Resources (DENR)
Administrative Order (DAO) No. 2008-20 pertaining to the
"Issuance of Mineral Ore Export Permit (MOEP) for
TransporVShipment Outside the Philippines of Mineral Ores,
Including Tailings," the following clarificatory guidelines are hereby
issued for the guidance and compliance of all concerned:

SECTION 1. MINING RIGHTS HOLDERS COVERED BY THE

MOEP REQUIREMENT

The mining rights holders covered by the MOEP requirement

as provided in Section 1 of DAO No. 2008-20 shall refer to the
following:

a. Holders of mining contracts or mining permits issued

either by the National Government or the Local
Government Unit concerned, including Small-Scale
Mining Contracts, Small-Scale Mining Permits and other
types or forms of mining permits or authorities issued for
mining purposes; and

b. Accredited traders, dealers and/or retailers of mineralls

and/or mineral products, including tailings.

SECTION 2. MINERAL COMMODITIES REQUIRING MOEP

The MOEP requirement shall be complied with by mining

rights holders as defined above, in connection with the transport or
shipment to destinations outside the Philippines of the following
mineral commodities:
 a. Unprocessed, raw or run-of-mine mineral/s or ore/s;
b. Crushed and/or sized sand and gravel and/or other
unconsolidated materials;
c. Iron, manganese and/or chromium ore/s, whether
unprocessed or processed; and
d. Mine wastes and/or mill tailings.

The "processed1'materials that are not covered by .the MOEP

requirement (except for those in lterri c above) refer to those
minerals or ores that have undergone milling, beneficiation,
upgrading, leaching, cyanidation, calcination, and/or related
processles, to become concentrates, bullioris or downstream
products.

SECTION 3. FILING AND VALIDAS'IOM OF AN MOEP

APPLICATION

The application for an MOEP shall be filed' directly in the

Office of the DENR Secretary within 60 calendar days before the
actual date of transport or shipment of the mineralls or ore/s. The
applicant may file the said app~icatibn in the Mines and
Geosciences Bureau (MGB) Regional Office concerned: Provided,
That the said Regional Office shall immediately f o ~ a r d
the same
application to the Office of the DENR Secretary.

The required inter-agency validation of the mineralls or ore/s

to be transported or sl~ipped,within the 60-day period, shall be
undertaken by the DENRIMGB or the DENR/MGB/Department of
FinanceJBureau of Internal Revenue (BIR).

SECTION 4. PAYMENT OF EXCISE TAX

In consideration of the BIR1sexcise tax payment calendar,

the bond posted in the said Office to guarantee payment of the
excise tax due shall be considered sufficient compliance for the
issuance of the MOEP in relation to the payment of excise tax.
However, the proof of payment of the excise tax shall be submitted
within 30 days after the end of the calendar quarter when the
mineralls or orels were removed from the minels or extraction
site/s. -
 In the case of small-scale mines, however, the proof of
payment of excise tax shall be a prior requirement in the issuance
of an MOEP.

SECTION 5. ISSUANCE OF AN MOEP

Within 10 days from the compliance with all the pertinent

requirements, the MOEP shall be issued by the DENR Secretary
or his duly authorized representative.

SECTION 6. VOLUME OR TONNAGE OF MINERALIS OR

OREIS FOR SHIPMENT UNDER AN MOEP

While the volume or tonnage of mineralls or orels to be

allowed for shipment under an MOEP shall not exceed the
estimated quantity of such materialls stockpiled as determined
during the validation process, the said MOEP may be issued
authorizing the shipment of the same materialls in a quantity
equivalent to a one-year requirement of the applicant. For this
purpose, the MGB Regional Office concerned shall ensure that
every shipment is verified in the field and every pertinent
verification report is submitted immediately to the Office of the
DENR Secretary.

SECTION 7. REPEALING CLAUSE

Any memorandum orders and circulars inconsistent herewith

are hereby modifiedlrepealed accordingly.

SECTION 8. EFFECTIVITY I

This Memorandum Order shall take effect 15

publication in a newspaper of general circulation
copy hereof by the Office of the National

Publication : The Philippine Star

N o v e m b e r 29, 2008
Acbowledrement: O N n . U.P.