NCST Customs Ad: 2011

Thursday, November 17, 2011

http://www.congress.gov.ph/download/comms_related_15/ctma.umali.pdf

CUSTOMS AND TARIFF MODERNIZATION ACT OF 2008

Thursday, November 10, 2011

List of CMOs and CAOs

CUSNO7B – FORMS, DOCUMENTATION, CUSTOMS PROCEDURES AND PRACTICES AND CUSTOMS BROKERAGE OPERATIONS
CAO, CMO, AND OTHER RELATED LAWS, RULES AND REGULATIONS

IMPORT DOCUMENTATION

CB CIRCULAR 1389 – Import and Export Transactions / Modes of Payment
UCP 600 – Documentary Credits

CMO 28 – 2007 – Implementing CAO 8-2007 entitled Description of Imported Articles in Tariff Terms
CAO 8 – 2007 – Description of Imported Articles in Tariff Terms

CMO 33 – 2006 – Addendum to CMO 28 – 2006
CMO 28 – 2006 – Supplemental Guidelines on Containerized Cargo Info in the
Implementation of CMO 2 – 2004 on the use of the Revised IEIRD
CMO 20 – 2004 – Consolidated and Revision of CMO 1-96A, B & C on the used of Revised
IEIRD (BC Form 236)
CMO 12 – 1995 – Disposition of the Delivery Copy (Copy No.6) of the IEIRD.
CMO 6 – 1995 – Copy of Import Entry for the Tariff Commission
CMO 45 – 1992 – Clearance Process Monitoring System (Processing Report Form)

CUSTOMS BROKERS ACCREDITATION

RA 9280 – Customs Brokers Act of 2004
IRR of RA 9280
CODE OF ETHICS
CAO 3 – 2006A – Customs Brokers Accreditation

OTHER RELATED MATTERS

CMO 9 – 2000 – Supplement to CMO 8 – 2000 on the Wearing of Identification Cards within Customs
CMO 8 – 2000 – Wearing of identification Cards within Customs premises
CMO 106 – 1991 – Procedure for Conference/Dialogue with Importers, Brokers or their Representatives
CMO 42 – 1990 – Identification of Persons to Whom Imported Goods are Released Should be Attached to the Green Copy of the PDIG and countersigned by both the ID Holder and the Wharfinger.
CMO 20 – 1990 – Purchase of BOC Accountable Forms: Brokers are required to submit a maximum of three names of employees authorized to buy such forms. Specimen Signatures of those employees be kept on file. Only those employees so authorized by any particular brokerage firm shall be allowed to buy forms.
CMO 19 – 1990 – Directing Brokers to submit the names of their current employees in case of cessation of employment or addition of new employees, the aforesaid list should be updated by the concerned Broker. Accordingly, only employees appearing in the Broker’s list shall be allowed to file entries.

IMPORTERS ACCREDITATION

CMO 14 – 2008 – Amending CMO 15-2005 (Registration of Importers)
CMO 15 – 2008 – Amending CMO 15-2005 (Registration of Importers)
CMO 22 – 2005 – Amending Further CMO 23 – 99 (Registration of Importers) as amended by CMO 15 – 2005
CMO 15 – 2005 – Amending CMO 23-99 (Registration of Importers) as Amended by CMO 5-2000
CMO 16 – 2000 – Guidelines for TIN Updates
CMO 5 – 2000 – Amendments to CMO 23 – 99 (Registration of Importers)
CMO 1 – 2000 – Annual Registration Fee of Importers
CMO 23 – 1999 – Registration of Importers
CMO 107 – 1991 – Adoption of TIN

CLAIMS FOR DRAWBACK/REFUND

DOF PRIMER – Annual Mandatory Pre-Qualification of Claimants of Tax Credits and Duty Drawback Claims Under Various Incentive Laws
DOF ORDER NO. 49-2000 – Further Amending DO No. 41 – 92 s. 1992 Regarding Filing and Processing Fees on All Applications for Tax Credits and Duty Drawbacks.
CMO 15 – 1991 – Guidelines and Procedure for Refund (Tax Credit) of Unutilized Advance Deposits of Customs Duties AAB
CMO 17 – 1990 – BOC Officials Allowed to Sign Request for Certification from the Central Bank with Regard to Claims for Refunds of Advance Customs Duties Paid Due to Unutilized L/C to avoid duplicity of work

IMPORT PROCEDURES

CMO 4 – 2007 – Implementation of the MOA between DOF and DA on Anti Smuggling
CMC 3 – 2005 – Circularization of BPI AO #1 s. 2004 (Wood Packaging Materials)
CMO 32 – 2004 – Strict Implementation of Mandatory BPS Requirements

FORMAL CONSUMPTION ENTRY

CMO 17 – 2008 – Amendment to CMO 18-96, A & B in the Conduct of Examination of
Shipment in Ports with Selectivity System
CMO 32 – 1996 – Triggering the Selectivity System
CMO 18 – 1996C – Containerized Shipments Subject to Examination
CMO 18 – 1996B – Responsibilities for the Conduct of examination of Shipments In Port with
Selectivity Systems and Designated Examination Areas
CMO 18 – 1996A – Creation of Designated Examination Areas and Amendment to CMO 18-96
CMO 18 – 1996 – Selectivity System in the Customs Clearance Process for Imported Goods
CMO 6 – 1996 – Rules and Regulations in Examination of Shipment in Port with Selectivity System & DEAs
CMO 37 – 2001 – Revised Cargo Clearance Procedures to Implement RA 9135 & CAO 5 - 2001
CMO 18 – 2000 – Amendment to Existing Customs Regulations on DEA
CMO 25 – 1999 – Procedures for the processing of Consumption Entry under the WTO Valuation System
CMO 46 – 1993 – Modified Manual Clearance and Procedure Entered Under Formal Entries (consumption and Warehousing)

CMO 38 – 2002 – Rationalizing the Import Specialist Team (IST) Operations
CMO 5 – 1999 – Guidelines in the Implementation of CSO 7 – 99 dd. Jan. 29, 1999 regarding the Creation of IST
CSO 7 – 1999 – Creation of Import Specialist Team (ISDT)

CMO 21 – 2008 – Amended Rules and Regulations on the Treatment of Imported Articles Declared as Off-Quality

Unnumbered Memorandum dd. 8 April 2008 – Re: 100% Examination/Inspection of Reefer Shipments

CMO 17 – 2007 – Clarification on the Imposition of the Mandatory CSF on Foreign Transshipment as Implemented by CAO 4 – 2007
CMO 16 – 2007 – Additional Guidelines on CAO 4 – 2007
CMO 13 – 2007 – Supplemental Guidelines on the Conduct of X-Ray Inspection
CMO 6 – 2007 – Guidelines on the Conduct of X-Ray Inspection
CAO 4 – 2007 – Guidelines for the Collection of CSF under EO 592 s. 2006
EO 592 s. 2006 – Imposing the mandatory Payment of CSF in the Implementation of the Non-Intrusive Container Inspection System (NCIS) Project of the BOC and Creating a Trust Fund for the Use Thereof.
CMO 1 – 2002 – Providing for the use of X-Ray Machine as an Alternative to Actual Physical Examination to Further Speed Up the Examination of Shipments and the Movement of Cargoes in the BOC.

CAO 2 – 2007 – Accreditation, establishment and Operation of e-Customs VASPs
CMO 19 – 2007 – Lodgment of Entries thru VASPs

NAIA IMPORT PROCEDURES

CMO 12 – 1997 – Amendments to Selectivity CMO on the Import Clearance Procedures for Adoption with Airport Operations
CMNO 1 – 1997 – Procedures to be Followed in the Release of Goods from NAIA Customs Public Bonded Warehouse
CMO 60 – 1991 – Amending Paragraph 2 of CMO 65 – 1990
CMO 65 – 1990 – Consolidated Guidelines for Special Processing of Air Cargo at NAIA
CMO 32 – 1991 – Requiring Prior Payment of Duties and Taxes of Shipments Stored in NAIA Public Bonded Warehouse Before Billing and Payment Storage Charges
CMO 20 – 1991 – No AWB shall be accepted for purposes of filing the import entry where the blank spaces therein provided for the “Declared Value for Carriage” and/or “Declared Value for Customs” do not indicate said values in the appropriate currency.
CMO 2 – 1989 – Directing Wharfinger In-Charge, Warehouseman, Storekeeper, Gatekeeper and Customs Guard (NAIA) that only Ors of duties and taxes together with the Delivery Permits and Ors hand carried by importer or their brokers.

TENTATIVE LIQUIDATION/RELEASE

CMO 10 – 2000 – Detailed procedures to Further Implement CMO 3 – 2000
CMO 3 – 2000 – Enhanced Cargo Clearance Procedure with Procedures on Tentative Release
CMO 26 – 1999 – Procedures for Tentative Release of Shipment Under Bond pending Resolution of Valuation
CMO 4 – 1999 – Treatment of CASH/Check Guarantee for Tentative Released Shipment on Submission of Required Documents to Secure Payment of Duties, Taxes and other Charges

SUPER GREEN LANE

CMO 28 – 2003 – Revised SGL Accreditation and /Clearance Procedures
CAO 6 – 2003 – Amendments to CAO 2 – 2000 9Establishing the SGL Import Processing Facility)
CMO 2 – 2000A – Implementation of SGL Import Processing Facility
CMO 2 – 2000 – Guidelines on SGL
CAO 2 – 2000 – Establishing the SGL Import Facility

PAYMENT OF DUTIES AND TAXES
CMO 14 – 2006 – Payment of Duties and Taxes to AABs
CMO 28 – 2002 – Guidelines in the Implementation of the E-Payment System (EPS)
CMO 33 – 1996 – Procedures to be followed in the issuance and utilization of COB
CMO 21 – 1996 – Mandatory Acceptance Criteria Full/Maximum Utilization of ACID
CMO 25 – 1995 – IRR of CAO 2 – 95 (Requiring the Mandatory Filing of Entries and Payment of Duties and Taxes and other Charges thru AABs)
CMO 23 – 1995 – Payments by manager’s/Cashier’s Check
CMO 78 – 1991 – Acceptance of Company/Personal Checks as Payment for Duties, Taxes and Other Charges as well as Other Obligations Due to the BOC
CMO 28 – 1997 – Procedures to be Followed in the Acceptance of Additional Customs Duties and Taxes by Security Bank, pair Cargo
CAO 16 – 1996A – procedures to be Followed in the Acceptance of Additional Customs Duties and Taxes by PNB (Port Area Branch)
CMO 16 – 1996 – Procedures to be Followed in the Acceptance of Additional Customs Duties and Taxes by Land Bank (MICP Branch)
CMO 27 – 1996 – Advance Payment of Duties in the IED

TAX CREDIT CERTIFICATES

CMO 13 – 2003 – Validation of Transferred TCCs and Authorization to Purchase TCCs
CMO 12 – 2003 – Processing/Issuance/application of TCCs in Tax Duty Payment, TCC cases
CMO 29 – 2002 – Guidelines in the Implementation of Automated Tax Credit Certificate system (TCCS)
CMO 32 – 1998 – Final Clearance/Review by the Commissioner – Re: Approval of TCCs before release thereof to the Claimant/Consignee and Releases of Shipment Utilizing TCCs
CMO 31 – 1998 – Customs Clearance Required Before TCCs Issued by the One-Stop-Shop of the DOF is Accepted as Payment

OTHER CUSTOMS IMPORT PROCEDURES

CMO 21 – 2006 – OCOM Clearance as Requirement for Release of Shipments of Iron and Steel Products
CMO 13 – 2006 – Amendment to CMO 9 – 2006 (OCOM Clearance as Request for Release of Shipments of Plastic Materials)
CMO 9 – 2006
CMO 31 – 2004 – OCOM Clearance for Onion, Garlic, Ginger and Potato Importation
CMO 16 – 2004 – Amendments to CMO 8 – 2004 (Shipments Subject to Mandatory magna Scale Weighing Prior to Release from Customs Custody)
CMO 14 – 2004 – Amendment to CMO 8 – 2004 (Shipments Subject to Mandatory Magna Scale Weighing Prior to Release for Customs Custody)
CMO 8 – 2004
CMO 11 – 2004 – Importations of Sodium Tripolyphosphate (STPP) from Vietnam
CMO 1 – 2004 – Treatment of Reefer Shipments
CMO 7 – 2003 – Shipping Clearance for Rice Shipment
CMO 33 – 2002 – Clearance Procedure for Short Shipment Cargoes
CMO 20 – 2001 – Rules and Regulations on Importation of Rice and Coastwise Movement of Rice Shipment to Implement Further the MOA between the BOC and NFA
CMO 9 – 1996 – Rules and Regulations in the Examination and Assessment of Feeder Cattle
CMO 35 – 1994 – Importation of Milk Powder Feed Grade
CMO 18 – 1994A – Amendment to CMO 18-94 (Treatment of Barter Goods)
CMO 18 – 1994 – Treatment of Barter Goods
CMO 37 – 1993 – Treatment of Importations of Metal Waste and Scraps
CMO 32 – 1992 – Remittance of 3% of all Taxes Collected of Imported Athletic Equipment to Phil. Sports Commission (Sec. 26 of RA 6847 – “An Act Creating and Establishing the Phil. Sports Commission, Defining its Powers, Functions and Responsibilities, Appropriating Funds Therefore and for Other Purposes
CMO 8 – 1991 – Coverage of CMO 6 – 91 (only importation of dangerous drugs)
CMO 6 – 1991 – Withholding the Delivery of Imported Drugs Unless Cleared by the Executive Director of DDB and Reasonable Quantity of Drugs as Sample for Laboratory/Testing Purposes
CMO 7 – 1990 – Examining Officials, the CIIS and ESS Representatives and other responsible persons witnessing the conduct of examination to observe and enforce this order. Samples shall be taken only for purposes of laboratory examination or when the same is absolutely necessary as an aid in the determination of the value of the shipment.
CMO 57 – 1989 – Importation of Animal or Aqua Feed Additives and Ingredients
CMO 24 – 1989 – Importation of “Animal Feeds” Unfit for Human Consumption

CMO 23 – 2002 – Requiring the person(s) filing the Import Entry (Consumption, Informal or Warehousing) to indicate in the logbook his/her complete name and position in the company and to affix his/her signature opposite the name.
CMO 3 – 1989 – No entries shall be accepted if the requisite data such as complete address of importer/consignee, broker, agent bank, letter of credit number, etc. are not fully stated in the entry form
CMO 14 – 1989 – Verification of Documents

FORMAL WAREHOUSING ENTRY

CMO 1 – 2005 – Importation Entered under Warehousing Entry but Subsequently Converted to Consumption Entries
CMO 30 – 2002 – Guidelines in the Implementation of Computerized Processing of Consumption Entries for Withdrawal of Goods from Bonded Warehouse
CAO 3 – 2002 – Treatment of price Tags and labels

INFORMAL ENTRY

CMO 7 – 2004 – 100% Examination of Shipment Processed Under Informal Entry
CMO 20 – 2002 – Pre-Liquidation of Informal Import Entries
CMO 25 – 2002 – Amendment to Sec. 3.2 on the filing of Informal Import Entry under the Operational Provisions of CMO 79 – 90.
CMO 104 – 1991 – Simplified Clearance procedures for Informal Entries

DUTY AND TAX FREE SHIPMENTS

CMO 13 – 1998 – Systems and Procedures in the processing and Transmittal of Duty and Tax Exemption Issued by the DOF
CMO 21 – 1997 – Live Implementation of Duty/Tax Exempt System
CMO 1 – 1991 – Revised Rules, Regulations and Procedures on the Importation of Trailer Chassis by Shipping Companies, Superseding for the Purpose CAO 2 - 78

BONDS

CMO 28 – 2007 – Implementing Rules and Regulations of CAO 8 – 2007
CMO 8 – 2007 – Addendum to CMO 28 – 90 – Procedures in Forfeiture of Bonds
CMO 34 – 2004 – Cash Bond Refund Request Relative to Conditionally – Tax and Duty Free Importations under Sec. 105 of the TCCP

TRANSSHIPMENT

FOREIGN TRANSSHIPMENT

CMO 5 – 1997 – Amendment to CMO 8 – 95 Amending CMO 62 – 93 (Transshipment of Foreign Cigarettes)
CMO 8 – 1995 – Amendments to CMO 62 – 93 (Transshipment of Foreign Cigarettes)
CMO 7 – 1994 – Rate of Customs Fees and Charges for the Transshipment of Cigars and/.or Cigarettes
CMO 42 – 1994 – Transshipment of Foreign Cigarettes
CMO 62 – 1993 – Transshipment of Foreign Cigarettes
CMO 22 – 1993 – Supplemental Rules for Foreign Transshipment

LOCAL TRANSSHIPMENT

CMO 12 – 1992 – Amendment to CMO 4 – 92 (Procedures in the Processing of Transshipment Permit Covering Shipments to be Transferred to Another Collection District)
CMO 4 1 – 1992 – Procedures in the processing of Transshipment Permit Covering Shipments to be Transferred to Anot6her Collection District
CMO 40 – 1991 – Revised Procedure in the processing of Transshipment Permit (Local)
CMO 34 – 1990 – Daily and Monthly Report for Local Transshipment to be Submitted by the District Collector to OCOM, and Repeal of CMO 33 – 90 (Subjecting Approved Application for Local Transshipment Prior Clearance from OCOM)

CMO 92 – 1992 – Transshipment from the Customs Zone to CBW

TRANSFER TO CY-CFS ON CONSOLIDATED CARGOES

CMO 2 – 2001 – Procedures Governing the Release of Cargoes from Off-Dock CY-CFS under the ACOS OLRS System
CMO 8 – 1996 – Procedures to be Followed in the Release of Goods from Off-Dock CY-CFS and Dangerous Cargo Terminal under OLRS
CMO 6 – 1994 – Transfer of Cargoes to CY-CFS
CMO 54 – 1993 – Control Measures in the Transfer of Consolidation Shipments to Outside CY-CFS Warehouse

TRANSFER OF DANGEROUS GOODS TO DASSAD

CMO 101 – 1991 – Procedure in the Transfer of Dangerous/Obnoxious Cargoes from the POM and MICP to DASSAP
CMO 51 – 1991 – Amendment of CMO 38 – 91 on Transfer of Dangerous Cargoes to DASSAD
CMO 38 – 1991 – Amendment of CMO 97 – 89
CMO 97 – 1989 – Transfer of Dangerous Cargoes to DASSAD
CMO 69 – 1989 – Amendment to CMO 18 – 89: Dangerous Cargo(es) shall be subjected to 100% examination prior to transfer to CDCA and n such transfer shall be effected unless cleared by the Chief, CIIS
CMO 48 – 1989 – Amendment of CMO 42 – 84 to effect the realignment of positions and functions occasioned by the issuance and implementation of EO 127. Re: Examination of dangerous cargoes prior to transfer to CDCA
CMO 18 – 1989 – Relative to CMO 42 – 84. In reaction to derogatory report about smuggling activities using CMO 42 – 84 as a means to cover up operations and avoid detection thereby depriving the government of duties and taxes. Dangerous Cargo(es) shall be subjected to proper examination and clearance from the Commissioner of Customs prior to transfer to Central Dangerous Cargo Area (CDCA)
CMO 42 – 1984 – Transfer of Dangerous Cargo)es) to the Central Dangerous Cargo Area (CDCA) Pier 18 (Vitas Wharf), North Harbor, POM

POST ENTRY AUDIT

CAO 5 – 2007 – Voluntary Disclosure Program
CAO 4 – 2004 – Amending CAO 5 – 2001
CAO 8 – 2003 – Selection Criteria for PEA

EXPORT PROCEDURES

PD 930 – Simplifying the Export Procedures and Documentation
RA 8744 – Export Development Act
CMO 19 – 2001 – Amending Paragraph 1.5 of CMO 27 – 96 (New Export Declaration (ED) Form and Export Declaration Procedure)
CMO 27 – 1996 – New Export Declaration (ED) Form and Export Documentation Procedure

CMO 23 – 2006 – Guidelines for the Issuance of C.O. Form “D” pursuant to EO 214 (Imposition of Applicable CEPT on Qualified Imports for Ecozone Locator) in relation to CMO 27-2004
CMO 27 – 2004 – Consolidated Procedures in the Issuance of CO with or w/out Preferential Tariff Treatment and the Conduct of Retroactive Verification (on CO Form D & E) by the Import Group
CMO 118 – 1992 – Certificate of Origin Form “A: - Request for Retro-check
CMO 80 – 1992 – New C.O. for Imports of Agricultural Products into the EEC

CMO 21 – 2005 – Pilot Live Run of AEDS using ACOS DTI for Export Declaration of PEZA Locators in the Automotive Sector
CMO 38 – 2004 – Implementation of Rosetta Net e Customs for Exports
CMO 26 – 1996 – Electronic Declaration & Clearance Procedures of export Shipment under the Export Tracking & Monitoring System (ETMS)

OUTPORT OPERATIONS AND PROCEDURES

CAO 1 – 2006 – Rules and Regulations for Customs Operation in the SBMA-Bataan
CMO 10 – 1998 – Live Implementation of the Electronic Duty/Tax Exemption System at the Port of Cebu (Supplement to CMO 21 – 97)
CMO 7 – 1998 – Implementation Guidelines Regarding the Modernization of Cebu Customs District Thru the Use of Computerized Systems and Other Reforms
CMO 13 – 1998A – Supplement to CMO 13 – 1998 (Effectivity at Sub-Port of Mactan)
CMO 13 – 1998 – System and Procedures in the Processing and Transmittal of Duty and Tax Exemption Issued by the DOF

AIR CARGO

CMO 11 – 2007 – Re-aligning NAIA Transshipment Documentation and Procedures Covering DHL Express Consignment
CMO 8 – 2003 – Clearance of Air Express Consignment of DHL at the Mactan Cebu International Airport
CMO 37 – 2002 – Clearance of Air Express Consignments of DHL Worldwide Express Phils. Corp. at the NAIA
CAO 2 – 2006 – Cargo Pre-Clearance Release System for the Air Cargo Industry

CMO 18 – 2002 – Customs Control and Clearance of United parcel Service Inc. (UPS) at Clark, Angeles, Pampanga

CMO 20 – 2003 – Transshipment of Baggage of Arriving International Flight Passengers with Connecting Flight

LOST IMPORT DOCUMENTS

CMO 15 – 2002 – Reconstruction of Lost Import/Other Official Documents

VARIOUS CLAIMS
CMO 15 – 1991 – Guidelines and Procedure for Refund (Tax Credit) of Unutilized Advance Deposits of Customs Duties AAB

Wednesday, November 2, 2011

PPA OMC 09-2009

Friday, October 28, 2011

RA 9280

Basic Facts and Issues on RA no. 9280 frequently asked Questions on the Customs Broker’s Act of 2004

Chapter 1

General Provisions

Q1. What is the Republic Act no. 9280?

A1. Republic Act no. 9280 is an Act regulating the practice of Custom’s Broker profession in the Philippines, creating for the purpose a Professional Regulatory Board for Customs Brokers and appropriating funds therefore.

Republic Act no. 9280, a consolidation of House Bill no 5957 and Senate bill no. 2684, was passed duting the Third Regular Session of the Twelfth Congress and signed into law by Pres. Gloria Macapagal Arroyo on 30 March 2004. It took effect 21 April 2004.

Q2. What is the short title of Republic Act no. 9280?

A2. The sort title of RA 9280 is the “Customs Brokers Act of 2004”

Q3. What is the policy if the state in relation to customs Broker Profession?

A3. It is policy if the State to give priority attention and support to professionalizing the practice of Customs Brokers profession in the Philippines which will be beneficial to the country in general and to be economy in particular; through the sustained development of a reservoir of Customs Brokers; whose competence has been determined by honest and credible Licensure Examination; and whose standards and professional service and practice are internationally recognized, world class, and globally competitive. Jointly provide a program to set-up and promote a climate conducive to the practice if the profession; and maximize the capability and potential of four Filipino Customs Brokers.

Q4. How the implementing rules and Regulation (IRR) shall be interpreted?

A4. The IRR shall be interpreted, constructed and carried out in the light of the Declaration of Policy as found in Section 2, Article 1 of RA 9280

Chapter II

Professional Regulatory Board for Customs Brokers

Q5. What is the Professional Regulatory Board (PRB) for Customs Brokers?

A5. The PRB for Customs Broker (formerly known as the board of Examiners) is a professional regulatory body created by RA 9280 which is under the general supervision and administrative control of the Professional Regulation Commission (PRC).

Q6. What are the powers and functions of the Board for Customs Broker?

A6. The Board shall have following powers and functions;

a. Promulgate, administrative and enforce IRR of the Customs Brokers Act of 2004, including the Code of Ethics and Code of Technical Standards for customs brokers necessary for carrying out the provisions of RA 9280;

b. Supervise and regulate the licensure examination. Registration and practice of customs brokers profession;

c. Determine and evaluate the qualification of the applicants for registration with or without the prescribed licensure examinations and for the issuance of special or temporary permits;

d. Prepare and modify the questions for examination and prescribed the syllabi of the subjects for examination and their relative weight;

e. Register successful examinees in the licensure examination and issue the corresponding Certificate of Registration and Professional Identification Card

f. Issue special or temporary permits to foreign customs brokers for specific projects and foe a specific duration of time;

g. Look into the conditions affecting the practice of customs brokers profession, adopt measures for the enhancement of the profession and the maintenance of high professional, technical and ethical standards, and conduct ocular inspection of places where customs brokers practice their profession;

h. In coordination with CHED, examine the prescribed facilities of universities or colleges seeking permission to open the course or program of customs administration in order to ensure that standards and essential requirements for a qualified dean and faculty and adequate budget are properly complies with and maintained;

i. Investigate violations of RA 9280. Its implementing rules and regulations, and the Code of Ethics fir Customs Brokers and the Code of Technical Standards for Customs Brokers;

j. Issue subpoena and subpoena duces tecum to secure the attendance of respondents or witnesses or the production of documents relative to the investigation conducted by the Commission;

k. Prepare guidelines for the CPE in coordination with the accredited professional organization; and

l. Perform such other powers, functions and duties as may be necessary to effectively implement the RA 9280

The Policies, resolutions, results and regulation, orders or decisions issued or promulgated by the Board shall be subject to the review and approval of the Commission. However, the Board’s decision, rendered in an administrative case shall. Unless appealed to the Commission, become final and executor after fifteen (15) days from receipt of notice of judgment or decision.

Q7. What is the composition of the Board for Customs Broker?

A7. The Board shall be composed of a Chairman and two (2) Members

Q8. What are the qualifications of the Board Chairman and Members of the Board?

A8. The Board Chairman and Members of the Board must at the time of their appointment be a citizen and resident of the Philippines and meet the following requirements;

i. Be of good moral character and must not have been convicted of any crime involving moral turpitude;

ii. Be a member in good standing of the accredited professional organization of Customs brokers;

iii. Be a graduate of Bachelor’s degree in Customs Administration or a holder of a Master’s Degree in Customs Administration conferred by a college of university duly recognized by the government, of a registered and licensed customs broker before the effectivity of RA 9280

iv. Be a registered and licensed customs broker with a valid Certificate of Registration and Professional Identification Card, with at least ten (10) years of experience prior to his appointment;

v. Not to be a member of the Faculty, whether fulltime or part-time, of any school, college or university where a regular and/or review course in customs administration is taught, or nor shall have any pecuniary interest in such institutions; and

vi. Not be an incumbent officer of the Accredited National Organizations of Customs Brokers.

Q9. What is the selection process for the Chairman and the Members of the Board for Customs Broker?

A9. The Chairman and the 2 members of the Board shall be appointed by the President of the Philippines from among the list of three (3) recommendees for each position submitted by the PRC from among the List of five (5) recommendees for each position submitted by the APO.

Q10. What is the term of Office for The Chairman and Members of the Board of Customs Brokers?

A10. The members of the Bureau shall hold office for a term of three (3) years or until their successors shall have been appointed and qualified.

They may, however, be reappointed for a second term. Any vacant in the Board shall be filled for the unexpired portion of the term only. Each member shall take an oath of office prior to the assumption of duties.

The incumbent Chairman and Members shall continue to serve until their replacements shall have been appointed and qualified.

Q11. What is the compensation and allowance of the Chairman and Members of the Board?

A11. The Chairman and Members of the Board sall receive compensation and allowances comparable to the compensation and allowances received by the Chairman and members of other professional regulatory boards.

The Chairman shall receive compensation in the form of maximum honoraria per month which is equivalent to basis salary per month of the Third (3^rd) step of Salary Grade 28 while Members shall receive the equivalent to the basic salary per month of the First (1^st) step of the Salary Grade 28. This is basically the same salary grade of the Deputy Commissioner of Customs.

Q12. Are the Chairman and Members of the Board considered as government employee.

A12. Yes, because they are part of the Civil service. The Civil Service embraces all branches, subdivisions, instrumentalities and agencies of the Government. [1978 Philippine Constitution, Article IX B. Sec. 2 (1)] the PRB for Customs Brokers being a board created by law (RA 9280), is considered as an agency within the ambit of the Administrative Code of 1987.

Q13. Granting for the sake of argument that the Chairman and Members of the Board are part of the Civil Service, how are they classified?

A13. Since they are chairmen and members of the boards with fixed terms of office. Which is three years from the date of their assumption (RA 9289, Sec. 9), they belong to the Non-Career Service.

Q14. May a custom broker who have been appointed as board chairman or member still allowed to practice his profession as a customs broker?

Q14. No, because public officials and employees during their incumbency shall not engage in the private practice of their profession unless authorized by the Constitution or law, provided that such practice will not conflict or tend to conflict with the official functions.

Q15. Supposing that the Board Chairman or Member has resigned, retired his term of office has expired or otherwise separated from his office as such board chairman or member, could je immediately practice his profession as customs broker?

A15. No. the prohibition to engage in private practice of their profession shall continue to apply for a period of one (1) year after resignation retirement or separation from public office except unless such is allowed by the Constitution or law.

Q16. What are the grounds wherein the chainman and members of the board be suspended or removed?

A16. The Chairman or any Member of the Board may be suspended or removed by the President of the Philippines upon the recommendation of PRC on following grounds: neglect of duty; abuse of power; oppression; incompetence; unprofessional, unethical, immoral or dishonorable conduct of examination or tampering of the grades therein; or for any final judgment or conviction of any criminal offense involving moral turpitude by the courts after having been given the opportunity to defend himself in proper administrative investigation.

Q17. Who shall keep the records of the Board?

A17. PRC shall keep all records of Board such as follows:

a. Application for examination

b. Examination papers and results

c. Minutes of deliberations

d. Administrative and other investigate cases involving Customs Brokers.

Q18. What is the assistance to be given by PRC with regards to secretariat and support services by the Board?

A18. PRC shall designate the secretary of the Board and shall implement the provision of RA 9280, subject to the usual government accounting and auditing rules and regulations.

Q19. What are the contents of the annual report of the Board, to whom submitted and when shall it be submitted?

A19. The Board shall submit to PRC at the close of each calendar year an annual report which shall have the following content: detailed account of its proceedings and accomplishment during the year; and recommendatory measures to be adopted with the end view of upgrading and improving the conditions affecting the practice of Customs Broker profession in the Philippines

CHAPTER III

LICENSE EXAMINATION FOR CUSTOMS BROKERS

Q20. What is the Licensure Examination for Customs Broker?

A20. The Licensure Examination for Customs Brokers are examinations conducted by the Board and given to those applicants seeking to be registered and license as professional Customs Brokers.

Q21. How many times shall the license examination be given by the PRB?

A21. The Licensure Examination shall be given by Board at least once a year.

Q22. May the Board give the Licensure Examinations more than once a year?

A22. Yes, because the provision under Section 14, provides only the minimum number of times the examination may be given.

Q23. What is the scope of the examination?

A23. A written examination shall be given to the licensure applicants for Customs Broker profession, which shall include but not limited to the following:

a. Customs laws and Implementing Rules and Regulations;

b. Tariff laws and International Trade Agreements;

c. Practical Computation of Customs Duties, Taxes and other Charges;

d. Documentation, Professional Ethics, Customs procedures ; and

e. Warehousing and Cargo Handling Operations

To conform with technological and modern changes, the Board may recluster, rearrange, modify, add or exclude any of the foregoing subjects as the need arises. Note: Since 2007. The Board Exam for Customs Broker has been capsulized into four subjects

Q24. What is the purpose of the licensure examination?

A24. The purpose of licensure examination is to determine the entry level competency of a prospective professional and a “written examination” for prospective Customs Brokers is very apt in the light the expanded scope of Customs Broker profession under Section 6, RA 9280 which includes consulting, representing clients before any government agency and offering other professional services relationg to customs and tariff administration.

Q25. What are the qualifications of applicants for examination?

A25. In order to be admitted to the licensure examination for customs broker profession, candidate shal, at the time of filing his/her application, establish to the satisfaction of the Board that:

He/she is a citizen of the Philippines or of a foreign country qualified to take the examination as provided in the reciprocity provision of RA 9280; he/she is a holder of a Bachelor’s Degree in Customs Administration: Provided, that a holder of a master’s degree in Customs Administration shall be allowed to qualify within 5years from the effectivity of RA 9280.

Q26. What is the passing grade in the Licensure Examination?

A26. In order that a candidate may be deemed to have successfully passed the examination, he/she must have obtained an average of at least seventy-five percent (75%) in all subjects, with no grade below than sixty percent (60%) in any subjects.

Q27. When is the result of the examinations be released by the PRB?

A27. The results of the Licensure Examination shall be released by the Board within 10 days from the last day of the examination.

Q28. What shall be issued to the successful examinees?

A28. A Certificate of registration shall be issued to examinees who pass the licensures examination for Customs Broker profession subject to payment of fees prescribed by the PRC.

Q29. What shall be the content of the certificate of registration?

A29. The Certificate of Registration shall bear the signature of the Chairperson, PRC and Chairman and Members of the Board, stamped with the official seal of the Commission, indicating that the person named therein is entitles to practice the profession as Customs Broker with all the benefits and privileges appurtenant thereto. Said Certificate of Registration shall remain in full force and effect until revoked or suspended.

A30. Aside from the certificate of registration what shall be issued to successful examinees?

A30. A Professional Identification Card bearing the registration number, date of issuance, expiry date, duly signed by the Chairperson, PRC shall likewise be issued upon payment if the required fees.

Q31. When shall the Professional Identification Card be renewed?

A31. The Professional Identification Card shall be renewed every three (3) years and upon satisfying the requirements of the Board.

Q32. May the Board refuse to register a successful examinee? On what grounds may it refuse to register a successful examinee?

A32. Yes, the Board may refuse to register a successful examinee base on the following grounds:

a. The successful examinee has been convicted by a court of competent jurisdiction of any criminal offense involving moral turpitude; or

b. Has been found guilty of immoral or dishonorable conduct after investigation by the Board; or

c. Has been declared of unsound mind

Q33. Ms. Pining Garcia is a customs administration graduate from PMI Colleges, Manila. She was convicted of killing a person, although in self defense, finished service of her sentence in Muntinlupa Bilibid Prison in 2008. She intends to take the 2009 Licensure Examination. If she passes the examination may the board refuse passes the Certificate of Registration to her on the ground that she has been convicted of a criminal offense involving moral turpitude?

A33. No, because the crime where she was convicted does not involve moral turpitude. Example of crimes involving moral turpitude are adultery, bigamy, extortion, bribery, criminal conspiracy to smuggle opium, embezzlement, forgery, libel, etc.

Q34. Is the refusal to register permanent in nature?

A34. Yes and No. If the offense or act committed does not call for indefinite period and/or perpetual deprivation of the chance deprivation of the chance to register, the Board must indicate in its records the period of deferment of the registration. And example is the case of a person declared as of unsound mind right after passing the Licensure Examination but before issuance of Certificate of Registration. He may Board in a future date for the issuance of Certificate of Registration upon legal proof that he is already of sound mind.

Q35. What is the roster of professional customs brokers?

A53. The roster of Professional Customs Broker is a list prepared. Updated and maintained by the Board which shall contain the names of registered Customs Brokers, Their residence and office addresses, dates of registration or issuance of certificate and other data which the Board may deem pertinent.

Q36. Aside from securing certificate of registration and professional identification card what also shall a successful examinee do in order to be able to practice the customs broker profession?

A36. All successful examinees qualified for registration shall be required to take on oath of profession before any member of the Board or any PRC officer or government official authorized by the PRC or any person authorized by law to administer oaths prior to entering in the practical of Customs Broker profession.

Chapter IV

Practice of Customs Broker Profession

The Concept of the Customs Broker Profession

Q37. What is the scope of practice of Customs Broker Profession?

A37. The practice of Customs Broker Profession involves any of the following services rendered to a client importer and/or exporter consisting of:

a. Consultation on matters relating to tariff and customs laws, the rules and regulations thereof, and all the other laws, their rules and regulations or in connection with activities of importation and exportation;

b. Preparation of customs requisite documents for import and export;

c. Declaration of customs duties and taxes;

d. Preparation, signing, filing, lodging and processing of import and export entries and documents required to be filed at the Bureau of Customs and other government agencies, under the TCCP and other existing laws,

e. Representing importers and exporters before any government agency and private entities in cases related to valuation and classification of imported articles; and

f. Rendering of other professional services in matters relating to customs and tariff laws, its procedures and practice;

g. Teaching customs and tariff administration subjects in any university, college or school duly recognized by the government.

Q38. A customs broker is considered in the practice of his profession if the nature and character of his employment in private enterprise requires professional knowledge in the field of customs and tariff administration is provided for under RA no. 9280. Does this mean that only customs brokers may be employed as import managers, export managers or logistics managers as these type of employment requires knowledge in the field of customs and tariff administration?

A38. No. The law does not prevent private companies to employ persons who are not Customs Brokers as import manager, export managers, logistics managers or in similar positions.

Q39. What activities in customs processing may be delegated to non customs brokers?

A39. In the case of Customs clearing only following activities may be delegated to non-Customs Brokers:

a. Lodging of entry in the Entry Encoding Center. In the case of remote entry lodging, the password to the system must be controlled by the Customs Broker and actual loadging by himself. The mechanical aspects encoding data to the import or export entries may however be delegated;

b. Checking with the Cash Division on the bank transmittal of payment of customs duties and taxes made;

c. Payment of duties and taxes at the Cash Division;

d. Transmittal of letters or communications on any office at the Bureau of Customs; or

e. Similar acts which does not need application of professional knowledge of customs and tariff administration.

Q40. How would customs brokers manage their activities if delegation to non-customs brokers in customs processing is limited?

A40. A Customs Broker may engage in the practice of his profession either in individual practice or in general professional partnership. Thus, an associate Customs Brokers may be employed and tasked to handle the aspect of Customs processing which not be delegated to non-Customs Brokers.

Q41. What are the activities or functions of a customs broker that may not be delegated?

A41. The general rule is that activities that require application of professional knowledge of customs anf tariff administration may not be delegated, In particular, there are activities that are purely personal to a Customs Broker that may not be delegated as below:

a. Signing of documents

b. Representing importers and exporters before any government and privates entities which require professional knowledge of customs and tariff matters like appearance in the Valuation and Classification Review Committee. Legal Division or Law Division.

c. Consultation relative to application of customs and tariff administration; or

d. Rendering of other professional services in matters in relating to customs and tariff administration

Q42. What other activities may be engaged into by a customs broker that he may be considered in the practice of the profession?

A42. A Customs Broker who is employed in a private enterprise where the nature and character of his employment requires professional knowledge in the field of customs and tariff administration is considered to be in the practice of his profession.

A Customs Broker is also deemed in the practice of Customs Broker profession is he/she teaches customs and tariff administration subjects in any university, college or school duly recognized by government.

Q43. A customs broker employed as import-export manager in a multinational company is being asked to sign all the import and export entry declarations and be the one into process all the shipments at he Bureau of Customs. Is this possible?

A43. No., the principle is that a Customs Broker who is employed by a corporation cannot sign the import and export entries of such corporation and process the same at the Bureau of Customs. This is premises on the principle that a Customs Broker should have independence and free from influence from the party he represents.

Q44. May government employee who are not customs brokers but who occupy positions requiring professional knowledge of customs and Tariff Administration be charged with illegal practice of customs broker profession?

A44. No, because the basic element of the practice of the profession is the existence of a client-professional relationship which is absent in the discharge of responsibilities as a government employees.

Q45. A Collector who is not a customs broker, retired from Bureau of Customs after twenty (20) years continuous service the last five years of which was a district collector of the Port of Manila. May he teach customs and tariff administration subjects?

A45. No, Section 6, RA 9280 is clear that only Customs Brokers may teach customs and tariff administration subjects in any university, college or school.

Q46. Atty. Lilian Delca Santos has been teaching taxation in leading law schools. Being a lawyer may he teach customs and tariff law in university offering Bachelor’s Degree in Customs Administration?

A46. No, as lawyers are covered by the prohibition to teach customs and tariff administration subjects. Teaching law subjects is not considered as practice of law and therefore not covered by Section 6, IRR which states that such “section shall not be constructed to affect or prevent the practice of any other lawfully recognized and regulated profession”.

Q47. Under RA 9280, what documents shall be signed only by a customs broker?

A47. Import and export entry declaration shall be signed only by a Customs Broker under oath bases on the covering documents submitted by importers.

Q48. On what instances are a customs broker not allowed to sign documents?

A48. A Customs Broker who has employee and employer relationship with importers and exporters are not allowed to sign import and export entry declaration and other documents.

Q49. Who are exempt from the provisions that only customs brokers may sign import and export entry declaration?

A49. Exception to the general rule:

a. Exporters and importers who natural persons or doing business with names but are sole proprietorships.

Q50. “ Import and Export entry declarations shall be signed only by accustoms broker…” how would be the Bureau of Customs make importers accountable for violations of the TCCP relative to their importations?

A50. No. The phrase “import and export entry declarations shall be signed only by a Customs Broker…” does not prohibit importers from signing their import entries. There are existing Bureau of Customs regulations which are for the protection of government and importers will continue to subsist even with RA 9280

Q51. May attorney-in-fact still transact business with the Bureau of Customs?

A51. No, because the source of their authority which is Section 3505, TCCP has been repealed.

CHAPTER V

PROHIBITED ACTS AND PRACTICES

Q52. What is the general provision in RA 9280 that prohibits against the unauthorized practice of customs broker profession?

A52. Section 28 provides that no person shall:

a. Practice

b. Offer to practice the Customs Broker profession in the Philippine

c. Offer himself as Customs Broker

d. Use the title, word, letter, figure or any sign tending to convey the impression that he is a Customs Broker

e. Advertises

f. Indicate in any manner whatsoever that one is qualified to practice the profession

Q53. The second sentence of Section 29 states “No firm company, or association may registered or licensed as such for the practice of customs broker profession”. Does this mean that customs brokers may only engage in individual practice and not engage in practice through partnership?

A53. No. Section 29 does not preclude practice of Customs Brokers through the formation of general professional partnership. It is the right of all professionals to engage in the practice of their profession through partnership. It is recognizes in the second paragraph Section 1767, Civil Code which provides that “two or more persons may also from a partnership for the exercise of a profession.

Q54. An international forwarding company was also issued license to operate as an customs brokerage company last January 2005 having satisfactorily complied with the requirements of the collector of customs pursuant to section 3401, TCCP. For 2005 they plan to employ for fixed salary Jane Dela Cruz and let her handle the Customs Clearance of their clients at MICP, POM, and NAIA. The company alleges that it will not engage in corporate practice as it is the customs broker that will release the shipments at customs? Is its stand tenable?

A54. No, as the Customs Broker will allow herself to be used by as a dummy by a corporation to enable them to engage indirect practice. This is also a violation of the Code of Ethics for Customs Brokers.

Q55. Big corporation have been used to dealing with forwarding companies and brokerage companies in their accreditation proves they even require posting of bonds or transportation insurances. Would not these corporations hesitate to deal with individual customs brokers of partnerships because they may not have sufficient capital to handle their transportation or delivery requirements?

A55. No, because Customs Brokers whether in their individual capacity or in partnership will be employed only for their professional services. Trucking, delivery or transportation is not part of the professional services of Customs Broker. Big companies may still continue to deal with forwarding companies who have trucking facilities.

Q56. What is meant by prohibitions against financing activities by customs brokers?

A56. Customs Brokers are prohibited to “advance and finance on behalf of their client-importers the payment of duties and taxes, arrastre charges, wharfage due, storage fees and other port charges.

Q57. What were the reasons for the inclusion of financing prohibition?

A57. The inclusion of financing prohibition was an input from the Bureau of Customs and following reasons were given:

a. Being a Customs Broker is a practice of a profession where technical skills, service, trust and confidence are the main ingredients and not a business where them amount of capital plays an important role in the pursuit of profit;

b. To level the playing fields among Customs Brokers i.e. moneyed Customs Brokers would not have the advantage against the less fortunate Customs Brokers.

Q58. What about the pre-filling of import entry expenses like local charges of shipping lines and forwarding companies like THC, LCL charges, handling charges and other similar charges? May a Customs Broker advance such charges in behalf of client-importers?

A58. The intent of Section 30 is to level the playing field among Customs Brokers such that clients should employ the services of a Customs Broker by reason of skills and not by financial capability. Therefore financing and advancing such expenses may be considered as a prohibited act by a Customs Broker in violation of Section 30. To hold a contrary view defeats the essence of RA 9280 which is to make the practice of Customs Broker a profession and not a business.

Q59. The payment of arrastre, wharfage, storage and other charges are technically not part of customs clearing proves as payment of such charges may be done only after the Bureau of Customs has given the go-signal to the arrastre operator or off-dock operators to release shipment. If the importer contracts the services of forwarding company to advance such charges is there any violation of section 30?

A59. No, as the financing activity was done in relation to a trucking business.

Q60. Supposing in a situation where the customs broker himself owns the trucking company who will secure delivery of customs cleared shipment may he advance the port charges as a trucking company and not guilty of financing activity?

A60. No, as this is a form of malpractice in violation of section 30. In the theoretical case the personality of the Customs Broker cannot be separated from his personality as a provider of trucking services.

CHAPTER VI

REVOCATION OF CERTIFICATE OF REGISTRATION/PROFESSIONAL IDENTIFICATION CARD AND SUSPENSION FROM PRACTICE

Q61. What is the general provision in RA 9280 in the revocation of certificate of registration/ professional identification card and suspension from practice?

A61. The Board may, after giving proper notice of hearing to the party concerned:

a. Revoke the Certificate of Registration and Professional Identification Card of a professional customs broker, or

b. Suspend him from the practice of the profession, or

c. Cancel his temporary/ special permit;

1. For any cause or grounds under Section 20, or

2. For unprofessional or unethical conduct, or

3. Malpractice

4. Violation of any of the provisions of RA 9280 or its implementing rules and regulations, and

5. Code of Ethics for Customs Brokers

Q62. What is the difference between suspension from practice and revocation of certificate of registration?

A62.Suspension means a Customs Broker is barred from engaging in the practice of his profession for a period not exceeding two (2) years while revocation of Certificate of Registration means that a Customs Broker is barred to practice his profession indefinitely.

Q63. What is the minimum period when a customs broker whose certificate of registration has been revoked to appeal for reinstatement?

A63. The Board may, after two (2) years from the date of revocation of Certificate of Registration reinstate any revoked Certification of Registration and reissue a suspended Professional Identification Card. However, reinstatement is not automatic and an appeal for reinstatement must be made by the concerned Customs Broker.

CHAPTER VII

PRACTICE OF CUSTOMS BROKER PROFESSION BY FOREIGN NATIONALS

Q64. Are customs broker of foreign nationality allowed to practice in the Philippines?

A64. Yes, Customs Brokers of Foreign Nationality allowed to practice in the Philippines on any of following instances:

a. Upon issuance of special or temporary permit if their services are urgently needed in the absence or inadequacy of local professional Customs Brokers for the purpose of promoting or enhancing the practice of the profession in the Philippines; or

b. Acceptance to take the Customs Broker Licensure Examination and successfully passing the same and the issuance of Certificate of Registration and Professional Identification Card.

CHAPTER VIII

ACCREDITED PROFESSIONAL ORGANIZATION (APO) AND ITS FUNCTION

“ Each profession shall nurture and support one organization for all its members. Through a deep spirit of solidarity, each member should put the broader interest of profession above one’s personal ambition and preference. Through teamwork within a cohesive professional organization, each member shall effectively observe ethical practices and pursue continuing professional development as well as deeprn one’s social and civic responsibility.”

Q65. What is an APO?

A65. An accredited professional organization is a professional organization on the other hand is a professional organization recognized by the PRB and PRC as the only professional organization which has qualified and passed the accreditation process by PRB and PRC.

Under RA 9280 the functions of the APO of Customs Brokers are:

a. Submit to PRC five (5) nominees for each vacant position in the Professional Regulatory Board for Customs Brokers.

b. Prepare guidelines for the CPE in coordination with the PRB.

c. Prepare, update and maintain a roster of professional Customs Brokers in coordination with the PRB, and

d. Prescribe and issue the Code of Ethics and Code of Technical Standards adopted and promulgated by the PRB.

APO for Customs Brokers shall likewise submit to PRC nominees for outstanding customs broker every 15 March every year.

Q66. What are the provisions of RA 9280 with regards to APO of Customs Brokers?

A66. The provisions of RA 9280 with regards to APO of Customs Brokers are:

a. All professional Customs Brokers shall have one national organization which shall be recognized by the PRB and the PRC as the one and only accredited professional organization of Customs Brokers;

b. A professional Customs Broker duly registered with the PRB shall automatically become a member of the accredited professional organization of Customs Brokers and shall receive the benefits and privileges appurtenant thereto; and

c. Membership in the accredited professional organization of Customs Brokers shall not be a bar to membership in other associations of Customs Brokers (Paraphrasing supplied)

Q67. Under Section 31, RA 9280 a Customs Broker registered with the PRB “ shall automatically become a member of the APO and shall receive the benefits and privileges appurtenant thereto,” does it mean that all customs brokers are requires by law to pay the annual membership fees of the APO?

A67. No, but a Customs Broker who does not pay his annual membership dues to the APO may not be allowed to receive benefits and privileges of being a member thereto such as the right to vote in the election of APO officers.

Q68. Explain the accreditation process by PRC of APO.

A68. Accreditation of APO is done by the PRC pursuant to its mandate under Section 8 (p) of the Rules and Regulation of RA 8981 otherwise known as the PRC modernization Act of 2000. The concept of accreditation is such that the PRC does not have to deal with individual professionals of given discipline on issues that may affect the particular professions.

In order to be accredited by the PRC, a professional organization must meet the following requirements:

1. It is established for the benefit and welfare of the professionals of one discipline, the advancement of their professional, and the attainment of other professional ends.

2. Its membership is open to all registered professionals of the same discipline without discrimination, provided that those engaged in kindred trades or occupations may be admitted as associate members or any other kind of membership as provided for in their by-laws.

3. It is representative of the profession to which it seeks accreditation, i.e. the membership shall include more than 50% of the registered professionals who have been issued their current professional identification card. However, if the professionals pursuant to a professional regulatory law, this requirement is not applicable thereto;

4. It is a duly registered non-stock corporation or association by the Securities and Exchange Commission (SEC) with registered professionals belonging to one discipline to which seeks accreditation.

5. It has paid the prescribed accreditation fee.

RENEWAL OF CERTIFICATE OF ACCREDITATION

The accredited professional organization shall renew its Certificate of Accreditation once every three (3) years upon submission of the following:

1. A notarized petition signed by the President for the renewal of the Certificate of Accreditation stating, among others, (a) that the professional organization continues to maintain the purpose for which it was established, i.e. for the benefit and the advancement of the profession, and (b) that the membership of the accredited professional organization does not fall below 50% of those who have been issued their cards for the current year..

2. List of current officers of the national organizations including its chapters.

3. Original copy of Certificates or Registration issued by the SEC.

4. Copy of amended Articles of Incorporation and By-Laws, if any.

5. Copy of the Financial Statement submitted to the SEC covering the period of three (3) years prior to renewal.

6. Complete list of members indicating their PRC registration numbers and dates of registration.

7. Report on significant achievements as a corporate body in attaining the objectives of the organization, in the enhancement of the welfare of its members and the stature/prestige of the profession to be signed by the Board of Directors.

8. Proof of payment of the prescribed renewal fee.

CANCELLATION OF ACCREDITATION

A certificate of accreditation of an APO shall be cancelled or suspended by the PRC or by the concerned professional regulatory board upon the approval or concurrence by the PRC only after due hearing under any of the following grounds/causes:

1. The APO has ceased to posses any of the qualifications for accreditation.

2. The APO no longer served the best interest of the profession for which it was accredited.

3. The membership of the APO falls 50% or below of those who have been issued their annual registration cards for the current year.

4. The PAO has committed acts inimical to its members and to the profession.

5. The APO has not renewed its certificate of accreditation after the lapse of an unreasonable period from the date audited financial statements,

EFFECTS OF NON-RENEWAL , CANCELLATION OF SUSPENSION OF ACCREDITATION

An APO whose certificate of accreditation has been cancelled or not renewed or whose accreditation has been suspended cannot represent the profession for which such organization has been established during the periods of suspension, cancellation or non-renewal of certificate.

A particular profession would therefore not have an organization that will nominate candidates to a vacancy or vacancies in its professional regulatory board. Further a particular profession may not have an outstanding professional for a given year. Finally on issues that concerns the profession the voice of the profession, may be weaker as voices heard may be fragmented.

CHAPTER IX

CONTINUING PROFESSIONAL EDUCATION FOR CUSTOMS BROKERS

Q69. What is the CONTINUING PROFESSIONAL EDUCATION?
A69. Continuing Professional ”. Does this mean that customs brokers may only engage in individual practice and not engage in practice through partnership?