QuestionsQuestions (PRC PROFESSIONAL REGULATORY BOARD FOR CUSTOMS BROKERS Resolution NO. 01, S. 2010)
The resolution implements the provisions of R.A. No. 9853, amending Section 27 and Section 29, Article IV of R.A. No. 9280 (Customs Brokers Act of 2004), and it amends specific sections of the IRR of the Customs Brokers Act.
It amended: (1) Section 6, Rule II (Scope of the Practice of Customs Brokers Profession), (2) Section 27, Rule IV (Acts constituting the Practice of Customs Broker Profession), and (3) Section 29, Rule IV (Admission to Professional Practice) of Resolution No. 03, Series of 2005.
They include: consultation on tariff and customs laws and related regulations; preparation of customs documents; declaration of customs duties and taxes; preparation/signing/filing/lodging/processing of import/export entries and documents for the Bureau of Customs and other agencies; representing clients before government agencies and private entities in matters on valuation and classification; and rendering other professional services related to customs and tariff laws, procedures, and practice.
No. It also recognizes that a registered and licensed customs broker is considered in the practice of the profession if the nature and character of employment in private enterprises requires professional knowledge in customs and tariff administration.
When the customs broker teaches customs and tariff administration subjects in a university, college, or school duly recognized by the government.
A corporation may be registered for representation for importer-clients with the Bureau of Customs and other government agencies, as long as it engages or hires at least one (1) customs broker in his professional capacity.
A customs broker may not enter into engagement with more than one (1) corporation to avoid conflict of interest.
Any single act or transaction embraced within the scope provisions (Section 6, Art. II of R.A. No. 9280 and Section 6, Rule II of the IRR) constitutes an act of engaging in the practice of customs broker profession.
The import entry must be signed by a customs broker and the consignee/owner/importer under oath based on the covering documents submitted by the importers.
The export declaration shall be signed by the exporter, or at his option, he may delegate the signing and processing to his designated customs broker or authorized representative.
If delegated to a customs broker or authorized representative, the representative must be a full-time regular employee knowledgeable in customs and tariff.
Yes, but with a condition: they must have a minimum paid-up capital of Php1,000,000.00 before they are accredited by the BOC.
It refers only to activities other than those in Section 6, Article II of R.A. No. 9280 and Section 6, Rule II of the IRR that enumerate the scope of practice. Only the name of the “Professional Customs Broker” shall appear in the import entry for lodgment.
If any part is declared unconstitutional or invalid, the judgment will not affect, invalidate, or impair the other parts of the rules.
Any provisions of the IRR, codes, memoranda, resolutions, measures, policies, or parts thereof issued pursuant to R.A. No. 9280, R.A. No. 8981, and other laws that are contrary to or inconsistent with the resolution are superseded, repealed, or amended accordingly.
After fifteen (15) days following full and complete publication in the Official Gazette or in any major newspaper of general circulation in the Philippines.
It is appended as guidance for customs brokers regarding professional service contracts, though the excerpt does not reproduce the contract itself; its relevance is to guide the parties’ contractual arrangement consistent with the rules.