Question & AnswerQ&A (Republic Act No. 9280)
The short title of Republic Act No. 9280 is the "Customs Brokers Act of 2004."
The State declares the policy of giving priority attention and support to professionalizing the practice of customs brokers profession in the Philippines, providing a conducive climate for the practice and maximizing the capability and potential of Filipino customs brokers.
The primary objectives are the standardization and regulation of customs administration education, examination and registration of customs brokers, and the supervision, control, and regulation of the customs broker profession practice.
A "Customs Broker" is any person who is a bonafide holder of a valid Certificate of Registration/Professional Identification Card issued by the Professional Regulatory Board and the Professional Regulation Commission.
The practice involves consultation, preparation of customs documents for imports and exports, declaration of customs duties and taxes, filing and processing of entries, representing importers and exporters, and other professional services related to customs and tariff laws and procedures.
They must be Filipino citizens and residents of good moral character; members in good standing of the accredited professional organization; holders of a Bachelor's or Master's Degree in Customs Administration or have been licensed before the Act; have at least 10 years experience; not be a faculty member or have pecuniary interest in an educational institution teaching customs; and not be an incumbent officer of the accredited national organization.
Violations can result in fines from fifty thousand pesos (P50,000.00) to five hundred thousand pesos (P500,000.00), imprisonment from six (6) months to six (6) years, or both, at the discretion of the court.
The licensure exam includes Customs Laws and Implementing Rules and Regulations; Tariff Laws and International Trade Agreements; Practical Computation of Customs Duties, Taxes and Other Charges; Documentation, Professional Ethics, Customs Procedures and Practices; and Warehousing and Cargo Handling Operations.
Yes, but only if a special or temporary permit is issued by the Board and Commission, and if there is reciprocity with the foreign customs broker’s country allowing Filipino customs brokers to practice on the same basis.
Any single act or transaction within the scope of customs brokerage services, such as signing import and export entry declarations under oath based on documents submitted by importers, constitutes the practice of customs broker profession.