Brokerage Fees for Formal Import Entries
- Fees are based on the C&F/CIF value of the imported shipment.
- Fee structure:
- Up to ₱10,000: ₱590.63
- ₱10,000.01 to ₱20,000: ₱885.94
- ₱20,000.01 to ₱30,000: ₱1,181.25
- ₱30,000.01 to ₱40,000: ₱1,476.56
- ₱40,000.01 to ₱50,000: ₱1,622.25
- ₱50,000.01 to ₱60,000: ₱1,771.88
- ₱60,000.01 to ₱100,000: ₱2,067.19
- ₱100,000.01 to ₱200,000: ₱2,362.50
- For shipment values exceeding ₱200,000, an additional fee of one-eight of one percent (0.125%) is charged on the excess amount.
Fees for Informal Entries and Specific Permits
- Informal entry brokerage fee: ₱312.91.
- Shipside permit fee: ₱590.63 per permit.
- Transfer permit fee: ₱590.63 per permit.
- Withdrawal entry:
- Complete withdrawal of warehoused articles: ₱885.94.
- Partial withdrawal: ₱875.00 per withdrawal entry.
- Transit cargo shipments are charged according to the fee schedule applicable for formal entries.
Brokerage Fees for Export Entries
- Export entry or export permit fees are set at half the rates prescribed for formal import entries.
Definition of Customs Brokerage Fee
- Fee covers services by customs brokers or brokerage firms related to:
- Preparation, signing, and filing of import/export entries.
- Follow-up work required for the final release of shipments from Customs custody.
- Does not include expenses such as stamps (customs or internal revenue), notarization fees, prescribed customs forms, extra labor, loading/unloading equipment, storage charges.
- These additional expenses are for the account of the importer/exporter and must be itemized with receipts when billed.
- Separate charges related to cargo handling, cargo location, delivery (not trucking), or services rendered within customs zones are not part of the brokerage fee.
Definition of Port
- The term "port" includes all sub-ports under its jurisdiction.
Supersession and Implementation
- This order amends and supersedes prior CAO No. 3-89 related to brokerage fees.
- All inconsistent rules and regulations are modified accordingly.
- Implementation is set to take effect thirty (30) days after official publication.
Officials Responsible
- Signed and adopted by the Commissioner of Customs and Secretary of the Department of Finance on October 10, 1990.