Processed minerals are not covered and are defined as those which have undergone milling, benefication, upgrading, leaching, cyanidation, calcination, and/or related process/es, to become concentrates, bullions or downstream products. Requirement for a Mineral Ore Export Permit (MOEP) include: a) Ore Transport Permit (OTP) or Delivery Receipt in the case of sand and gravel permit holders. b) Marketing Contract/Sales Agreement with the purchaser. c) Copy of the Permit/Contract issued to the Permit Holder/Contractor and/or Accreditation of traders, retailers, processors, whichever is applicable ; d) Other supporting papers as the Secretary may require or the applicant may submit. 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 mineral/s or ore/s. The applicant may file the said application in the Mines and Geosciences Bureau (MGB) Regional Office concerned: provided, That the said Regional Office shall immediately forward the same application to the Office of the DENR Secretary. The DENR Secretary shall issue the MOEP within ten (10) working days from the completion of the validation/verification. In consideration of the BIR's excise 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 mineral/s or ore/s were removed from the mine/s 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. Any transport/shipment outside the Philippines of mineral ore(s), including tailings, without a validly issued OTP and MOEP shall be considered prima facie evidence of illegal mining and shall cause the seizure/confiscation of the mineral ore(s)/tailings, along with the tools, equipment and conveyances used in the transport/shipment of the said materials, and shall serve as sufficient ground for the cancellation of the permit/contract/accreditation/lease agreement.