QuestionsQuestions (DENR ADMINISTRATIVE ORDER NO. 2004-62)
It implements DOF Department Order No. 12-2014 by prescribing simplified rules for the application, processing, approval, revocation, or cancellation of accreditation of importers and customs brokers with the Bureau of Customs (BOC), including related procedures.
All importers and customs brokers intending to or transacting with the BOC, except those under the listed exclusions.
Once-a-year importation; importation by parcel post or by informal entry; importation of the Philippine Government and its agencies/instrumentalities; and importation by foreign embassies/consulates/legations and other entities with diplomatic status recognized by the Philippine government.
A once-a-year importer may opt at any time to apply for accreditation as a regular importer. Conversely, a regular importer may apply for cancellation of accreditation and then avail of once-a-year importation arrangement.
At minimum: Application Form; BIR Importer Clearance Certificate (BIR-ICC); list of importables with technical/tariff descriptions plus estimated volume and values for incoming 12 months (and relevant government permits/licenses for regulated items, e.g., LTO/CPR, NFA, SRA); Sworn Undertaking (e-mail notice acceptance and strict compliance with rules on Statement of Full Description); Corporate Secretary Certificate or Special Power of Attorney for designated signatories (with sample original signatures); for sole proprietors original NBI Clearance (within last 3 months) and for corporations NBI for responsible officers and majority stockholder; bank statement for new individual applicants when applicable; two valid government IDs with picture; and printed CPRS Application profile.
Application Form; BIR Customs Broker Clearance Certificate (BIR-BCC); Sworn Undertaking (e-mail notice acceptance and strict compliance with Statement of Full Description rules); Sample Original Signature; and a sworn undertaking that the broker has actual knowledge of the contents of the declaration and attests to its truthfulness.
Php 1,000 processing fee for all importers and customs brokers, paid upon submission of the application.
Accreditation is approved by the Chief, AMO. Applicants may file a request for reconsideration to the Deputy Commissioner, RMCG, and such decision is final and executory.
Accreditation through BOC-CPRS is valid unless revoked/cancelled as provided in the rules or upon expiration, revocation, or cancellation of the BIR-ICC or BIR-BCC.
It manages and maintains information on accredited importers and brokers; is responsible for CPRS registration; and for applicants outside Metro Manila, it coordinates via the Office of the District/Port Collector who then indorses the application to AMO.
CPRS (Client Profile Registration System) is required for all importers and customs brokers. After the application is stored, the applicant prints the CPRS profile for the application; once approved, AMO updates and approves the CPRS, after which applicants may transact with the BOC.
All importers and customs brokers must submit their BIR-ICC/BIR-BCC within 90 days from issuance of the order; otherwise existing accreditation is deemed automatically expired after the 90-day period.
Within 30 days prior to expiration of the current/existing accreditation.
They must revise CPRS registration within 30 days from substantial change in material information, such as changes in contact details/addresses; ownership and directors/officers/partners/cooperative directors/officers; amendments to articles/by-laws; dissolution/closure; signatories; mergers/insolvencies; and list of importables.
Grounds include: violation of the sworn undertaking to abide by rules on Statement of Full Description; failure to update registration information within 30 days; submission of false information or material misrepresentation; failure to report fraud upon customs revenue or knowingly assisting/abetting illegal/prohibited or unlawful contrary-to-law importation/exportation/entry; and commission of acts violating the TCCP (as referenced in the order).
Accreditation is automatically cancelled if the importer/broker fails to make a valid transaction with the BOC for the past 12 months. Reactivation/activation is allowed upon compliance with the accreditation requirements in paragraph 2.2.