Question & AnswerQ&A (DOF DEPARTMENT ORDER NO. 013-2014)
Section 3515 of the Tariff and Customs Code of the Philippines (TCCP), as inserted by Republic Act No. 9135.
The Post Entry Audit Group in the Bureau of Customs (BOC-PEAG).
BOC-PEAG must be granted access to records of importers as a requirement for their registration.
The BOC has the authority to suspend and/or revoke the accreditation granted to importers found in violation of pertinent customs laws, rules, and regulations.
(a) DOF-FIU shall continue to have authority to conduct audit of the importer concerned; (b) The recommendation shall be without prejudice to enforcement by BOC of its rules and regulations.
DOF-FIU is instructed to process and evaluate requests for the provisional lifting of suspension of importers' accreditation pending as of December 2013, and make recommendations to the BOC.
DOF-FIU shall refer to the guidelines/criteria and Importer's Clearance Certificate to be issued by the Bureau of Internal Revenue (BIR), as provided in Department Order No. 012-2014.
The Bureau of Customs (BOC) makes the final decision on whether the suspension of accreditation may be lifted, based on DOF-FIU's recommendation.
Sixty (60) days from the date the decision of the BOC is received by the importer concerned.
The suspension shall be deemed permanently lifted, without prejudice to BOC's subsequent authority to suspend accreditation under applicable rules.
Such shipments shall continue to be processed by the BOC, provided the importer can prove the shipment left before the effectivity of the suspension.