BOC CUSTOMS MEMORANDUM ORDER NO. 04-2014, February 21, 2014

POLICIES, GUIDELINES AND PROCEDURES FOR THE ACCREDITATION OF IMPORTERS AND CUSTOMS BROKERS WITH THE BUREAU OF CUSTOMS (BOC) PURSUANT TO DOF DEPARTMENT ORDER NO. 12-2014

National Administrative Register February 21, 2014
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1. OBJECTIVES

1.1
To implement DOF Department Order No. 12-2014;
1.2
To prescribe a simplified rule on the
application, processing, approval, revocation or cancellation of
accreditation of an importer or customs broker; and
1.3
For other purposes.

2. ADMINISTRATIVE PROVISIONS

2.1
Coverage. Unless otherwise, this
Order shall apply to all importers and customs brokers intending to or
transacting with the Bureau of Customs, except:

  1. Once-a-year importation;
  2. Importation by parcel post or by informal entry;
  3. Importation of the Philippine Government, its agencies and instrumentalities; and
  4. Importation of foreign embassies, consulates, legations,
    agencies of other foreign governments and international organizations
    with diplomatic status and recognized by the Philippine government (e.g.
    Asian Development Bank, World Health Organization).
Unless otherwise provided for as an
exception above, the term “importer” covered by these rules refers to
any person who brings goods into the Philippines, whether or not made in
the course of his trade or business. It includes non-exempt persons,
entities who acquire tax-free imported goods from exempt persons,
entities or agencies.

A “once-a-year”
importer may, at any time, opt to apply for accreditation as a regular
importer as provided in this Order. Similarly, a regular importer may
apply for the cancellation of its accreditation and subsequently avail
of the “once-a-year” importation arrangement as provided herein.

2.2
Submission of Additional Documents.
An importer shall be allowed to accredit with the BOC upon submission
of the following documents with the Account Management Office (formerly
I-CARE):

  1. Application Form
  2. BIR Importer Clearance Certificate (BIR-ICC)
  3. List of Importables with clear description in both
    technical and tariff terms as provided in existing rules and regulations
    including estimated volume and values for the incoming 12 months In
    case the list of importables includes regulated items, the corresponding
    accreditation/license/permit from the government agency concerned shall
    also be submitted, i.e., food. (LTO & CPR), rice (NFA), sugar
    (SRA), etc.
  4. Sworn Undertaking to accept notice by electronic mail
    and to strictly abide with the existing rules and regulations on the
    Statement of Full Description of Imported Articles covered by entry
    declarations.
  5. Corporate Secretary Certificate or Special Power of
    Attorney for Designated Signatories (with sample original signatures) in
    the import entries
  6. For sole proprietorship, original copy of NBI Clearance
    issued within the last three (3) months prior to the date of application
    for accreditation. In case of corporations, the responsible officers
    and majority stockholder shall also submit the original copy of the NBI
    Clearance.
  7. For new individual applicants, bank statement for the
    last three (3) months prior to the date of application for
    accreditation, when applicable.
  8. Two (2) Valid government I.D. with picture i.e. passport, driver’s license, SSS, GSIS I.D. only
  9. Printed CPRS Application profile of applicant

In the case of customs brokers, the same
shall be allowed to accredit with the BOC upon submission of the
following documents with the Account Management Office (AMO):

  1. Application Form
  2. BIR Customs Broker Clearance Certificate (BIR-BCC)
  3. Sworn Undertaking to accept notice by electronic mail
    and to strictly abide with existing rules and regulations on the
    Statement of Full Description of Imported Articles covered by entry
    declarations.
  4. Sample Original Signature
  5. Sworn undertaking that the broker has actual knowledge of the contents of the declaration and attests to its truthfulness
2.3
Processing Fee. All importers and
customs brokers shall pay a processing fee equivalent to One Thousand
Philippine Pesos (PhP1,000) upon submission of its application
2.4
Approval of Accreditation Application.
Accreditation of importers and customs brokers shall be approved by the
Chief, AMO. Applicants may file a request for reconsideration on any
adverse decision of the Chief, AMO. Any request for reconsideration of
the adverse decision of the Chief, AMO, shall be elevated to the Deputy
Commissioner, RMCG for proper disposition, which shall be final and
executory.
2.5
Validity of Accreditation.
Accreditation of the importer or customs broker through the BOC-CPRS
shall be valid unless its accreditation as importer or customs broker is
revoked or cancelled as provided in this rules or upon expiration,
revocation or cancellation of the BIR-ICC or BIR-BCC.
2.6
Account Management Office (AMO).
The Account Management Office (formerly I-CARE) shall be principally
responsible for the managing and maintaining information on accredited
importers and customs brokers as accredited. This Office shall likewise
be responsible for the CPRS registration of importations and customs
brokers as provided in paragraph 2.2. In the case of importers and
customs brokers located outside Metro Manila, the application, together
with the supporting documents, may be coursed through the Office of the
District Collector/Port Collector concerned, who shall then indorse said
application to AMO.
2.7
Maintenance of Database. AMO shall
maintain a database of the importer’s list of importables which shall
be linked with the E2M (directly or through existing VASPs) as a
requisite for filling out import entries, as well as other records of
importer/broker i.e. alerts, WSD, derogatory records, etc. which shall
be used as a tool in the evaluation of application of importers/brokers
and risk profiling.
2.8
Risk Profiling of Accounts. AMO
shall provide internal guidelines for the risk profiling of importers
and customs brokers (high/medium/low risk). The risk profile of
importers shall form as basis for membership under the Super Green Lane
program or its equivalent. High risk importers and brokers shall be the
subject to strict standards for processing entries with BOC. AMO shall
likewise conduct monitoring of activities of all importers/brokers which
shall aide in the risk profiling of importers/customs brokers.

3. OPERATIONAL PROVISIONS

3.1
Application for Accreditation.
All importers and customs brokers shall submit their BIR-ICC or BIR-BCC
within application for accreditation within ninety (90) days from
issuance of this Order, otherwise the existing accreditation of the
importer or customs broker shall be deemed automatically expired after
the lapse of said period. Within thirty (30) days prior to expiration of
the existing and current accreditation, all importers and customs
brokers shall submit their application for accreditation as provided in
this Order.
   
3.2
Client Profile Registration System (CPRS).
All importers and customs brokers are required to apply for
registration under the CPRS. After the application is “STORED” in the
system, the applicant shall then print the CPRS profile which shall form
part of the application. Upon approval of the application, AMO shall
then update and approve the CPRS of the importer or customs broker.
Thereafter, the importers or customs brokers shall be allowed to
transact with BOC.
   
3.3
Change in Registration Information.
An importer or customs broker shall revise its registration in the CPRS
within thirty (30) days from substantial change in the material
information previously submitted to the CPR such as the following:

  1. Change of telephone number, e-mail address and physical address, i.e. office address and/or warehouse address;
  2. Change of ownership, Corporate Directors and Officers / Partners / Cooperative Directors and Officers;
  3. Amendment/s to Articles of Incorporation /
    Partnership / Cooperation and By-Laws, as approved by the appropriate
    government agencies;
  4. Dissolution or closure / stoppage of business;
  5. Change in the Signatories, and;
  6. Mergers/Insolvencies
  7. Change of list of importables
Failure to change the registration information can be a ground for suspension, revocation or cancellation of registration.
   
3.4
Registration Passwords. Passwords
or codes in whatever form given to the applicant as a consequence of the
accreditation shall be personal only to the accredited importer or
customs broker. Any use, misuse or unauthorized use of this password
shall be the sole responsibility of the importer or customs broker.
   
3.5
Suspension, Revocation or Cancellation of Accreditation.
The existing accreditation of the importer or customs broker may be
suspended, revoked or cancelled based on any of the following grounds:

  1. Violation of the Sworn Undertaking to strictly abide
    with existing rules and regulations on the Statement of Full Description
    of Imported Articles covered by entry declarations;
  2. Failure to change registration information within the period required as provided in paragraph 3.3 above;
  3. Submission of false information and / or material misrepresentation in the registration submitted in the BOC CPRS;
  4. Failure to report to the proper customs authorities
    any fraud upon customs revenue which has come to the importer’s
    knowledge or cognizance, or knowingly assisting or abetting the
    importation or exportation or entry of prohibited or any article the
    importation of which is contrary to law; and
  5. Commission of any act in violation of the TCCP.
3.6
Automatic Cancellation. The
accreditation of importers or customs brokers who fail to make a valid
transaction with the BOC for the past 12 months shall automatically be
cancelled. Importers or customs brokers with cancelled registration due
to inactivity shall be allowed to activate its accreditation upon
compliance with the requirements of par. 2.2 provided above.
   
3.7
Complaint for Suspension, Revocation and Cancellation.
Any complaint or recommendation for suspension, revocation or
cancellation and reactivation of the accreditation of the importer or
customs broker shall be filed with the Legal Service, RCMG. Any
recommendation for suspension, revocation or cancellation, including a
recommendation for activation of previous registration after a previous
decision to suspend, revoke or cancel, shall be subject to approval of
the Deputy Commissioner, RCMG. The final order on the matter shall be
endorsed to the AMO for immediate implementation.
   
3.8
Transmittal of Data to BIR. The AMO shall regularly provide the BIR, thru the ARMD, the following list:

  1. List of importers and customs brokers that were able to
    secure a BIRICC and/or BIR-BCC but were nevertheless disqualified from
    accreditation under these rules.
  2. List of importers and customs brokers whose accreditations were suspended or cancelled by the BOC.
The ARMD, BIR shall likewise provide the
AMO the list of importers/brokers which were issued BIR ICC and/or BIR
BCC as the case may be.

4. REPEALING CLAUSE

Any order, rule or regulation contrary or inconsistent with
this order or any of its provisions are hereby repealed or amended
accordingly.

(SGD) JOHN P. SEVILLA
Commissioner

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