Question & AnswerQ&A (BOC CUSTOMS MEMORANDUM ORDER NO. 04-2014)
The primary objective is to implement DOF Department Order No. 12-2014 and to prescribe simplified rules on the application, processing, approval, revocation or cancellation of accreditation of importers and customs brokers with the Bureau of Customs.
It applies to all importers and customs brokers intending to or transacting with the Bureau of Customs except once-a-year importations, importations by parcel post or informal entry, importations by the Philippine government and its agencies, and importations by foreign embassies or certain international organizations with diplomatic status.
An importer must submit the application form, BIR Importer Clearance Certificate (BIR-ICC), list of importables with descriptions and estimated volumes/values, applicable government licenses for regulated items, sworn undertaking, corporate secretary certificate or special power of attorney for designated signatories, NBI clearance for proprietorship or corporate officers, bank statement for new individuals, two valid government IDs, and printed CPRS application profile.
The processing fee is One Thousand Philippine Pesos (PhP1,000) payable upon submission of the application.
The accreditation is valid unless revoked or cancelled as provided by the order or upon expiration, revocation, or cancellation of the BIR-ICC or BIR-BCC.
The Account Management Office (AMO), formerly I-CARE, is responsible for managing and maintaining information on accredited importers and customs brokers.
They must revise their registration in the CPRS within thirty (30) days from the change including changes in contact details, ownership, directors, amendments to corporate documents, dissolution, signatories, mergers, insolvencies, or list of importables.
Grounds include violation of sworn undertakings, failure to update registration information, submission of false information, failure to report customs fraud, knowingly assisting in the importation of prohibited articles, and violation of the Tariff and Customs Code of the Philippines (TCCP).
Their accreditation shall be automatically cancelled due to inactivity.
The Chief of the AMO approves accreditation applications. Requests for reconsideration on adverse decisions are elevated to the Deputy Commissioner of the Revenue Collection Monitoring Group (RCMG), whose decision is final and executory.