Question & AnswerQ&A (BC CUSTOMS ADMINISTRATIVE ORDER NO. 3-96)
The purpose of BC Customs Administrative Order No. 3-96 is to establish a uniform rate to be charged by licensed customs brokers for their services (brokerage fee) in all ports of entry in the Philippines.
The brokerage fee for a formal entry with a dutiable value up to P10,000 is P885.95.
For each informal entry, the customs brokerage fee shall be P469.22.
For shipments exceeding P200,000 dutiable value, a brokerage fee of one-eighth of one percent (1/8 of 1%) shall be charged on the amount exceeding P200,000.
The customs brokerage fee covers services rendered by a customs broker or firm for the client-importer/exporter in making, signing, and filing the required import or export entry and the necessary follow-up work for final release of the shipment from Customs custody.
No, expenses like stamps, Internal Revenue stamps, notarization fees, cost of customs forms, extra labor, arrastre, and storage charges are for the account of the importer/exporter and are not part of the brokerage fee.
Yes, separate charges for handling, location of cargo, delivery (not trucking), and other similar services within the Customs zone may be charged separately and do not form part of the brokerage fee.
The customs brokerage fee for each Export Entry or Import Permit shall be one-half of the rates provided for in paragraph 1 for import shipments.
The provisions take effect 30 days after publication in a newspaper of general circulation in the Philippines.
CAO No. 3-96 is issued pursuant to Section 551 of the Revised Administrative Code and Section 608 of the Tariff and Customs Code, as amended by Presidential Decree No. 1464.