QuestionsQuestions (CUSTOMS ADMINISTRATIVE ORDER NO. 008-90)
It is pursuant to Section 608 of the Tariff and Customs Code, as amended by Presidential Decree No. 1464.
To establish uniform rates to be charged by licensed customs brokers for their services (brokerage fee) in all ports of the Philippines.
CAO No. 3-89 (undated).
Yes. It prescribes rates in all ports of the Philippines, and it defines “port” to include all sub-ports under it.
For each informal entry, the customs brokerage fee is Php 312.91.
They follow a schedule by value brackets (e.g., up to Php 10,000.00 = Php 590.63; over Php 10,000.00 up to Php 20,000.00 = Php 885.94; and so on, increasing with higher shipment value).
It is Php 2,362.50.
A brokerage fee of one-eighth of one percent (1/8 of 1%) is charged on the amount in excess of Php 200,000.00.
It is one-half (1/2) of the rates provided for in paragraph 1 (the formal entry schedule for consumption and warehousing).
Shipside permit: Php 590.63 for each permit obtained. Transfer permit: Php 590.63 for each transfer obtained.
Php 885.94 for each complete withdrawal entry.
For each partial withdrawal made per withdrawal entry, the brokerage fee is Php 875.00.
The schedule of customs brokerage fee applies for each shipment cleared (i.e., per transit shipment).
It covers services rendered by the customs broker/brokerage firm for the client-importer/exporter in making, signing and filing the required import or export entry and follow-up work necessary for final release, including related items like postage, notarization fees, customs forms, and extra labor or loading/unloading equipment as may be required by storage charges—provided they are for the account of the importer/exporter.
Separate charges for handling, location of cargo, delivery (not trucking) and customs broker and/or customs brokerage firm within the Customs zone for and in behalf of the client-importer/exporter shall NOT form part of the brokerage fee.
They must be properly described and explained in the invoice and duly supported by the covering receipts.
Thirty (30) days after publication in a newspaper of general circulation in the Philippines.
The provisions of CAO No. 3-89 as amended by this Order are superseded, and all other inconsistent rules, regulations, or orders are superseded and/or modified accordingly.