Scope: ports, brokers, and covered entries
- The order applies to services rendered for making, signing, filing, and following up the required import or export entry before final release of the shipment from Customs custody.
- The order applies in all ports of the Philippines, and the term “port” includes all sub-port under it.
- The brokerage fee rates apply to formal entry of imported articles for consumption and warehousing under the C & F/CIF value of shipment schedule.
- The brokerage fee rates apply per informal entry, per shipside permits, per transfer permit, per complete withdrawal entry, for partial withdrawals, and for transit cargoes.
Uniform brokerage fee schedule (formal entries)
- For formal entry of imported articles for consumption and warehousing, the customs brokerage fee is computed based on the C & F/CIF value of shipment as follows:
- Up to PHP 10,000.00: PHP 590.63
- Over PHP 10,000.00 up to PHP 20,000.00: PHP 885.94
- Over PHP 20,000.00 up to PHP 30,000.00: PHP 1,181.25
- Over PHP 30,000.00 up to PHP 40,000.00: PHP 1,476.56
- Over PHP 40,000.00 up to PHP 50,000.00: PHP 1,622.25
- Over PHP 50,000.00 up to PHP 60,000.00: PHP 1,771.88
- Over PHP 60,000.00 up to PHP 100,000.00: PHP 2,067.19
- Over PHP 100,000.00 up to PHP 200,000.00: PHP 2,362.50
- If the shipment value exceeds PHP 200,000.00, a surcharge of one-eight of one percent is charged on the amount in excess of PHP 200,000.00.
- For each Export Entry/Export Permit, the customs brokerage fee is one-half (1/2) of the rates provided in paragraph 1.
Fees for specific entry types and actions
- For each informal entry, the customs brokerage fee is PHP 312.91.
- For obtaining shipside permits, the customs brokerage fee is PHP 590.63 for each permit obtained.
- For transfer permits, the customs brokerage fee is PHP 590.63 for each transfer obtained.
- For each complete withdrawal entry for articles entered under a warehousing entry, the customs brokerage fee is PHP 885.94.
- If partial withdrawals are made for each withdrawal entry, the customs brokerage fee is PHP 875.00.
- For each transit cargoes, the customs brokerage fee follows the formal-entry schedule and applies for each shipment cleared.
Meaning of “customs brokerage fee”
- The term “customs brokerage fee” covers services rendered by a customs broker or customs brokerage firm for the client-importer/exporter in:
- making, signing, and filing the required import or export entry; and
- performing follow-up work necessary for the final release of the shipment from Customs custody.
- The customs brokerage fee also covers stipulated items and related costs, including stamps and notarization fees, cost of prescribed customs forms, and extra labor and/or loading and unloading equipment, and charges that may be required by storage charges, for the account of the importer/exporter.
- Expenses billed to the importer/exporter must be:
- properly described and explained in the invoice, and
- duly supported by the covering receipts.
- Separate charges for handling, location of cargo, delivery (not trucking), and customs broker and/or customs brokerage firm within the Customs zone for and in behalf of the client-importer/exporter must NOT form part of the brokerage fee.
Supersession, modification, and legal effect
- CAO No. 3-89 (Undated) is superseded and replaced accordingly by Customs Administrative Order No. 008-90.
- All other rules, regulations, or orders inconsistent with Customs Administrative Order No. 008-90 are superseded and/or modified accordingly.