Uniform Customs Brokerage Fees in PH ports

The issuance is grounded on Section 551 of the Revised Administrative Code and Section 608 of the Tariff and Customs Code, as amended by Presidential Decree No. 1464.
The order amends Customs Administrative Order No. 3-89 by revising its rate schedule and superseding selected paragraphs.
Paragraphs 1-(a), (b), and (c) of CAO 3-89 are amended for the Port of Manila, MICP and NAIA by revising the brokerage fee rates.
Paragraph 2 of CAO 3-89 is superseded by a new rule on shipments exceeding PHP 200,000.00 in dutiable value.
Paragraph 4 of CAO 3-89 is superseded by rules on export shipment brokerage fees.

For formal entries of imported articles under consumption and warehousing, the brokerage fee depends on the Dutiable Value of Shipment.
For informal entries, the customs brokerage fee is a fixed amount of PHP 469.22 per informal entry.
For shipside permits, the customs brokerage fee is PHP 885.95 for each permit obtained, and PHP 885.95 for each transfer permit obtained.
For complete withdrawal entries for articles under warehousing entry, the customs brokerage fee is PHP 1,328.93 per complete withdrawal entry.
For partial withdrawals under a withdrawal entry, the customs brokerage fee is PHP 1,012.50 for each withdrawal entry.

For formal entries, the brokerage fee for dutiable value up to PHP 10,000.00 is PHP 885.95.
For dutiable value over PHP 10,000.00 up to PHP 20,000.00, the brokerage fee is PHP 1,328.91.
For dutiable value over PHP 20,000.00 up to PHP 30,000.00, the brokerage fee is PHP 1,771.88.
For dutiable value over PHP 30,000.00 up to PHP 40,000.00, the brokerage fee is PHP 2,214.84.
For dutiable value over PHP 40,000.00 up to PHP 50,000.00, the brokerage fee is PHP 2,433.38.
For dutiable value over PHP 50,000.00 up to PHP 60,000.00, the brokerage fee is PHP 2,657.82.
For dutiable value over PHP 60,000.00 up to PHP 100,000.00, the brokerage fee is PHP 3,100.79.
For dutiable value over PHP 100,000.00 up to PHP 200,000.00, the brokerage fee is PHP 3,543.75.

For shipments with dutiable value exceeding PHP 200,000.00, a brokerage fee of one-eight of one percent (1/8 of 1%) is charged on the amount in excess of PHP 200,000.00.
The one-eight of one percent (1/8 of 1%) additional brokerage fee applies only to the excess portion above PHP 200,000.00.

For export shipment, the customs brokerage fee for each Export Entry/Import Permit is one-half of the rates provided for in paragraph 1.
For each transit cargoes, the customs brokerage fee follows the formal-entry schedule provided under paragraph 1 for each shipment cleared.

The term “customs brokerage fee” covers services rendered by a customs broker or customs brokerage firm for the client-importer/exporter.
The brokerage fee covers making, signing and filing the required import or export entry, and follow-up work necessary for the final release of the shipment from Customs custody.
The brokerage fee covers costs and related items such as stamps (including Internal Revenue stamps and science stamps), notarization fees, costs of prescribed customs forms, and extra labor and/or loading and unloading equipment as may be required by the importer/exporter outside of the customs zone, and arrastre and storage charges.
The brokerage fee framework requires that when such expenses are billed to the importer/exporter, they are properly described and explained, and the invoice is supported by the covering receipts.
Separate charges within the Customs zone for handling, location of cargo, delivery (not trucking), and other similar services performed or rendered by the broker or brokerage firm in behalf of the client/importer/exporter do not form part of the Brokerage Fee.

The order supersedes the cited provisions of CAO No. 3-89 accordingly, including the revised brokerage fee schedules and the substituted rules on high-value shipments and export brokerage fees.
All other rules, regulations, or orders inconsistent with BC Customs Administrative Order No. 3-96 are superseded and/or modified accordingly.