BOC releases implementing rules for accreditation of importers, brokers

Updated on May 4 to reflect the effectivity of the memo.

The Bureau of Customs (BOC) has issued implementing rules for the accreditation of importers and customs brokers following the Department of Finance’s (DOF) directive returning the sole authority to accredit such entities to the BOC.

Customs Memorandum Order (CMO) No. 05-2018, dated and signed on April 24 but published online on May 2, provides the requirements for new application and renewal of accreditation of importers and customs brokers.

The order takes effect on May 17, 15 calendar days after its publication on May 2.

Last March BOC had already identified the accreditation requirements for importers and customs brokers but these did not come with implementing guidelines.

Most of the requirements under CMO 05-2018 are similar to those in the March order. The new CMO, however, departs from the old order in that it no longer requires a license/permit/accreditation from concerned agency, when applicable, i.e., food (Food and Drug Administration), drugs (Bureau of Food and Drugs), meat (National Meat Inspection Service), rice (National Food Authority), and sugar (Sugar Regulatory Authority); and a Special Power of Attorney (SPA) or Authorization Letter—signed by the president (if corporation), or the proprietor (for sole proprietorship).

Requirements not in the old order but added under CMO 05-2018 include proof of lawful occupancy (for importers); BIR registration (2303); ITR duly received by the BIR; and valid Mayor’s Permit.

The Department of Finance’s Department Order (DO) No. 11-2018 dated February 9 reverted the authority to accredit and register customs brokers and importers solely to the BOC “for purposes of simplification of process” pursuant to Section 1200 of Republic Act No. 10863 or the Customs Modernization and Tariff Act.

Prior to this order, both importers and customs brokers had to first secure clearance certificates from BOC’s sister agency, Bureau of Internal Revenue (BIR), before they can register with BOC. DOF is the mother agency of BIR and BOC.

READ: BIR no longer accrediting importers, brokers

Under CMO 05-2018, the requirements for new importers are:

1. Application form (notarized and completely filled out);
2. Bureau of Customs Official Receipt (BCOR) evidencing payment of processing fee (P1,000);
3. Corporate secretary certificate (for corporation)/affidavit (for sole proprietorship)/partnership resolution (for partnership)/Board of Directors resolution (for cooperatives) for designated signatories in the import entries;
4. Two valid government-issued IDs, with picture, of applicant and two responsible officers;
5. Original copy of National Bureau of Investigation Clearance of Applicant (issued within three months prior to the application);
6. Latest General Information Sheet (GIS)/Department of Trade and Industry (DTI) registration (for sole proprietorship)/ Articles of Partnership (for partnership)/ Cooperative Development Authority (for cooperatives);
7. Personal profile of applicant, president, and responsible officers (with 2×2 ID pictures)
8. Company profile with pictures of office with proper and permanent signage;
9. Address of warehouse, owned or leased by the importer, where the imported goods are intended to be stored;
10. Proof of lawful occupancy of office address and warehouse;
11. List of importables;
12. Printed Client Profile Registration System (CPRS) record and updated “stored” CPRS notification of CPRS;
13. Indorsement from the collector, if applicable;
14. BIR registration (2303);
15. Latest Income Tax Return duly received by the BIR;
16. Valid Mayor’s Permit

For renewal of importer’s accreditation, the following documents are required:

1. Updated GIS (for corporation)/DTI registration (for sole proprietorship)/Articles of Partnership (for partnership)/Cooperative Development Authority (for cooperatives);
2. Company profile with pictures of office with proper and permanent signage;
3. Address of warehouse, owned or leased by the importer, where the imported goods are intended to be stored;
4. Proof of lawful occupancy of office address and warehouse;
5. Updated list of importables;
6. Printed CPRS record and updated “stored” CPRS notification;
7. ITR for the past three years;
8. Valid Mayor’s Permit

For new customs broker applicants, the requirements are the following:

1. Application form (notarized and completely filled-out);
2. BCOR evidencing payment of processing fee (P1,000);
3. Valid Professional Regulatory Commission (PRC) card;
4. List of clients with complete address and contact details;
5. List of representatives with personal details, photos, and specimen signatures;
6. Printed CPRS profile with “stored” notification;
7. BIR Registration (2303)
8. Latest ITR duly received by BIR;
9. NBI Clearance;
10. Certificate of Good Standing issued by a PRC-accredited national organization of customs brokers

For customs brokers renewing their accreditation, these are the requirements:

1. Updated professional profile;
2. Valid PRC card;
3. Updated list of clients with complete address and contact details;
4. Updated list of representatives with personal details, photos, and specimen signatures;
5. Printed CPRS profile with “stored” notification;
6. ITR for the past three years;
7. NBI Clearance;
8. Certificate of Good Standing issued by a PRC-accredited national organization of customs brokers – Roumina Pablo