Brokerage Fee for Shipments Exceeding PHP 200,000
- For shipments with dutiable value exceeding PHP 200,000, a brokerage fee of one-eighth of one percent (0.125%) shall be charged on the amount exceeding PHP 200,000.
Reduced Brokerage Fee for Export Shipments
- Export entries or import permits for export shipments are charged half of the brokerage fees prescribed for import shipments as per the above scale.
Definition and Scope of Customs Brokerage Fee
- The "customs brokerage fee" covers services by customs brokers in preparing, signing, and filing import/export entries and conducting necessary follow-ups for shipment release from Customs custody.
- The fee excludes expenses such as Customs and other official stamps, notarization, prescribed customs forms, extra labor, loading/unloading equipment charges, arrastre, and storage fees, which must be charged separately to clients with proper invoices and receipts.
- Handling, cargo location, delivery (excluding trucking), and similar services performed inside the Customs zone must be invoiced separately and shall not be included in the brokerage fee.
Supersession of Previous Orders and Implementation
- This Order amends previous Customs Administrative Order No. 3-89 as to brokerage fees and supersedes inconsistent rules or regulations.
- The Order takes effect 30 days after its publication in a newspaper of general circulation in the Philippines.