Question & AnswerQ&A (BOC MEMORANDUM ORDER NO. 023-99)
The main objectives are to facilitate transactions with the Bureau of Customs, to enhance and update the databank of importers engaged in importation, and to protect the interest of the government.
All importers engaged in the business of importation are required to register except those specifically enumerated under the exceptions (Section III) such as first and last importation for the year, importations by parcel post, importations under special laws, Philippine government imports, and imports by foreign diplomatic entities.
Exceptions include first and last importation for the year, importations by parcel post, importations under special laws like the Special Economic Zone Act of 1995 and Bases Conversion Development Authority Act, importations by the Philippine government and its agencies, and by foreign embassies, consulates, foreign government agencies, and international organizations with diplomatic status.
Documents include Mayor's Permit, VAT or non-VAT certificate, TIN cards of the company and principal officers, articles of incorporation or partnership/by-laws if applicable, cooperative registration if applicable, proof of registration for sole proprietorship, photos of directors/officers, audited financial statements if available, summary of importations if applicable, clearance certificates from BIR and BOC, BOI certificate if applicable, income tax returns for three years, affidavit of assets, list of regularly imported articles, name of in-house broker if applicable, and other required documents.
Material misrepresentation is a ground for disapproval of the registration application or cancellation of the registration if discovered after approval.
The importer must notify the CIIS or the District/Sub-port Collector within 15 days of any changes such as change of address, telephone/fax number, corporate officers, or business status like dissolution or closure. Failure to inform may lead to suspension or revocation and presumption of illegal use of registration.
Importers with principal offices in Metro Manila file with the Office of the Assistant Service Director for Administration, CIIS. Those outside Metro Manila file with the District Collector of Customs or Sub-port Collector in whose jurisdiction their principal office is located.
The verification/validation shall be concluded within fifteen (15) days from receipt of the application, except if documents are incomplete, in which case the period is paused until complete documents are submitted.
Failure to file a yearly update stating changes or affirming no changes in the registration documents will result in suspension of the registration or accreditation.
Importers who import not more than once a year may be accepted upon submitting an affidavit to the CIIS declaring that such importation is their first and last for the year.