ESTABLISHING A UNIFORM RATE TO BE CHARGED BY LICENSED CUSTOMS BROKERS FOR THEIR SERVICES (BROKERAGE FEE) IN ALL PORTS OF THE PHILIPPINES AMENDING CAO NO. 3-89 (UNDATED)

Pursuant to the provision of Section 608 of the Tariff and Customs
Code, as amended by Presidential Decree No. 1464, the following rates of
brokerage fees are hereby prescribed in all ports of the Philippines,
as follows:

1.         Per Formal Entry of Imported Articles — Consumption and Warehousing.

	C & F/CIF VALUE OF SHIPMENT	BROKERAGE FEE
Up to	P10,000.00	P590.63
Over    P10,000.00 up to	20,000.00	885.94
Over    20,000.00 up to	30,000.00	1,181.25
Over    30,000.00 up to	40,000.00	1,476.56
Over    40,000.00 up to	50,000.00	1,622.25
Over    50,000.00 up to	60,000.00	1,771.88
Over    60,000.00 up to	100,000.00	2,067.19
Over    100,000.00 up to	200,000.00	2,362.50

(a)       For each informal entry, the customs brokerage fee shall be P312.91;

(b)       For obtaining shipside permits, the customs brokerage fee
shall be P590.63 for each permit obtained and for transfer permit the
customs brokerage fee shall be P590.63 for each transfer obtained;

(c)        For each complete withdrawal entry for articles entered
under warehousing entry, the customs brokerage fee shall be P885.94.
However, if partial withdrawal are made for each withdrawal entry, the
brokerage fee be P875.00;

(d)       For each transit cargoes, the above schedule of customs brokerage fee shall apply for each shipment cleared.

If the value a shipment has more than C & F/CIF Value of two
hundred thousand pesos (P200,000.00), brokerage fee of one-eight of one
percent shall be charge on the amount in excess of the two hundred
thousand pesos (P200,000.00) thereof.

For each Export Entry/Export Permit, the customs brokerage fee shall
be one-half (1/2) of the rates provided for in paragraph 1.

The term “customs brokerage fee” as used herein shall be for
services rendered by a customs broker or a customs brokerage firm for
the client-importer/exporter in making, SIGNING had filing the required
import or export entry and the follow-up work necessary for the final
release of the shipment from Customs custody, stamps, Internal Revenue
stamps, science stamps, notarization fees, cost of prescribed customs
forms, extra labor and/or loading and unloading equipment, as may be
required by the storage charges, all of which shall be for the account
of the importer/exporter. Provided, that such expenses when billed to
the importer/exporter are properly described and explained in the
invoice and duly supported by the covering receipts; and Provided,
further that separate charges for handling, location of cargo, delivery
(not trucking) and customs broker and/or customs brokerage firm within
the Customs zone for and in behalf of the client-importer/exporter shall
NOT FORM PART OF THE BROKERAGE FEE.

The term “port” shall include all sub-port under it.

The provisions of CAO NO. 3-89 (Undated) as amended by this Order,
are hereby superseded accordingly, and, all other rules, regulations or
orders inconsistent herewith, are hereby superseded and/or modified
accordingly.

This Order shall take effect thirty (30) days after publication in a newspaper of general circulation in the Philippines.

Adopted: 10 Oct. 1990

(SGD.) SALVADOR M. MISON Commissioner

(SGD.) JESUS P. ESTANISLAO Secretary Department of Finance