The Bureau of Customs (BOC) has released regulations on accrediting Philippine Economic Zone Authority (PEZA) locators.
The new guidelines, embodied in Customs Memorandum Order (CMO) No. 03-2015, effectively exempt PEZA locators from having to secure accreditation with the BOC-Account Management Office (AMO) and grant them eligibility for accreditation as importers with the agency.
The CMO implements Department of Finance (DOF) Department Order 107-2014, dated November 28, 2014 and signed by Finance Secretary Cesar Purisima, which exempted all locators at PEZA economic zones nationwide from accreditation with the BOC as long as they are already accredited by the Bureau of Internal Revenue (BIR). DOF is the mother agency of both BOC and BIR.
CMO 03-2015 covers all PEZA locators that have yet to submit complete requirements specified under CMO No. 04-2014, or BOC’s policies, guidelines and procedures for accreditation of importers and customs brokers, as amended by CMO 11-2014.
CMO 11-2014 revised guidelines for the accreditation of importers and customs brokers at the BOC to simplify the process.
CMO 03-2015 also covers all PEZA locators that have yet to apply for BOC importer accreditation as of January 12. Effective on that date, CMO 04-2015 repeals CMO 04-2014 and CMO 11-2014, as they relate to PEZA locators.
However, PEZA locators that have obtained BOC importer accreditation under CMO 4-2014, as amended by CMO 11-2014, are not covered by the new guidelines but their accreditation will continue to be valid.
Likewise, PEZA locators that have not yet obtained BOC accreditation but have submitted complete requirements as per the two previous CMOs are not covered by CMO 03-2015. Their applications will continue to be processed in line with the two previous CMOs.
Once all requirements, whose nature depends on whether the applicant is a corporation, partnership, cooperative, or sole proprietorship, have been submitted, BOC AMO will notify the applicant of the decision, as far as practicable within 15 working days of receipt of application.
All notices will be emailed to the applicant. Once approved, the BOC accreditation of the locator is valid “for as long as its PEZA registration is valid, provided the reporting requirements” are followed.
If the locator makes any changes concerning the following—business name, two most senior officers, responsible officers, and signatories for entries—the two most senior officers must report the matter to AMO within 15 days, along with certifications from the entities that approved the change.
Delay or failure to give the updates to the AMO may be grounds for cancelling or suspending the company’s accreditation.
All corporations, partnerships, cooperatives, and sole proprietorships should also submit the following documents no later than March 31 of every year after accreditation: updated general information sheet and company profile for corporations; company or trade profile for cooperatives, partnership, and sole proprietorships; updated PEZA registration; and mayor’s permit and proof of lawful occupancy of office. – Roumina Pablo
