Issuing authority, date, and effectivity
- Republic Act No. 9853 was approved on December 15, 2009.
- The Act takes effect fifteen (15) days after its publication in the Official Gazette or in any newspaper of general circulation in the Philippines (Section 4).
- The Act was finally passed by the Senate on September 28, 2009 and by the House of Representatives on October 8, 2009.
- The Act consolidates Senate Bill No. 3396 and House Bill No. 3274.
Practice of customs broker profession
- Section 27(a) provides that any single act or transaction embraced within Section 6 of Republic Act No. 9280 constitutes an act engaging in the practice of customs broker and the consignee/owner/importer under oath based on covering documents submitted by importers.
- Section 27(a) requires that the declaration/undertaking is made under oath, based on the covering documents submitted by the importer.
- Section 27(a) provides a rule for export declarations: the export declaration must be signed by the exporter, or—at the exporter’s option—the signing and processing of the document may be delegated to the exporter’s designated customs broker or authorized representative.
- This delegation is permitted through the exporter’s option under Section 27(a).
Admission and eligibility rules
- Section 29(a) characterizes the practice of customs broker as a professional service whose admission is determined based on individual and personal qualifications.
- Section 29(a) allows a corporation to be registered for customs brokerage business as long as the corporation engages or hires the services of at least one (1) customs broker.
- Section 29(a) defines “engaging in the business of customs brokerage” as making representations in behalf of importer-clients in the Bureau of Customs (BOC) and other government agencies.
- Section 29(a) requires corporations engaged in customs brokerage business to have a minimum paid-up capital of One million pesos (Php1,000,000.00) before they are accredited by the BOC.
Repealing clause and related consequences
- Section 3 repeals, modifies, or amends all laws, presidential decrees, executive orders, memorandum orders, and other administrative orders, rules and regulations, or parts thereof, contrary to or inconsistent with the provisions of Republic Act No. 9853.
- Section 3 applies to both complete issuances and portions of rules or regulations that conflict with the amended provisions.