Question & AnswerQ&A (BOC CUSTOMS ADMINISTRATIVE ORDER NO. 3-93)
Any person, partnership, or corporation duly licensed by the Bureau of Customs to engage in general customs brokerage business on behalf of others in connection with the importation or exportation of goods and other Customs matters.
A Customs Broker's License is valid for one year from the date of issuance and may be renewed annually.
A valid professional license issued by the Professional Regulations Commission, a sworn statement of assets and liabilities, a list of authorized employees with details, a continuing fidelity or surety bond of at least P30,000, and a certified copy of the current year's privileged tax receipt.
A certified true copy of Articles of Incorporation or Partnership registered with the SEC, sworn statement of assets and liabilities of the firm, valid professional licenses of two licensed customs brokers serving as officers, a fidelity or surety bond of not less than P50,000, and certified privileged tax receipts for the firm and brokers.
No, an individual broker shall not represent more than one licensed customs brokerage firm.
Causes include deliberate refusal to perform duties, misappropriation of client funds, willful misdeclaration or undervaluation, filing entries for fictitious entities, lack of supervision over employees, violations of Tariff and Customs Code provisions, breaches of the Code of Ethics, neglect of duty, or failure to report customs fraud.
Appeals may be filed to the Commissioner of Customs within 15 days from receipt of the decision and thereafter to the Secretary of Finance within 15 days from the Commissioner's decision. The suspension or revocation is not stayed during the appeal unless directed otherwise by the Secretary.
The Collector shall place the broker's or firm's license under preventive suspension for 90 days pending formal hearing. If the hearing is not concluded within this period due to reasons not attributable to the respondent, the license is automatically reinstated.
They must be Filipino citizens, of good moral character, have completed an accredited training program, possess a Certificate of Attendance, and present NBI clearances at the beginning of employment.
The special power of attorney must specify shipment and consignee details, limit the commission to the specified shipment, be accompanied by an employment certificate under oath for full-time employees, and be evaluated and registered by the law division in the collection district.