Coverage and who must comply
- The Order applies to all importers and customs brokers intending to or transacting with the BOC, unless covered by the enumerated exceptions.
- The Order does not apply to once-a-year importation.
- The Order does not apply to importation by parcel post or by informal entry.
- The Order does not apply to importation by the Philippine Government, its agencies and instrumentalities.
- The Order does not apply to importation by foreign embassies, consulates, legations, agencies of other foreign governments, and international organizations with diplomatic status and recognized by the Philippine government (e.g., Asian Development Bank and World Health Organization).
- The term “importer” covered by the rules refers to any person who brings goods into the Philippines, whether or not in the course of trade or business.
- The term “importer” includes non-exempt persons and entities that acquire tax-free imported goods from exempt persons, and entities or agencies.
- A once-a-year importer may opt to apply for accreditation as a regular importer at any time under the same Order.
- A regular importer may apply for cancellation of its accreditation and subsequently avail of once-a-year importation under the arrangement in the Order.
Accreditation application documents
- An importer must submit required documents to the Account Management Office (formerly I-CARE) to accredit with the BOC, including:
- Application Form.
- BIR Importer Clearance Certificate (BIR-ICC).
- List of Importables with clear description in both technical and tariff terms, including estimated volume and values for the incoming 12 months.
- For regulated items included in the list of importables, the corresponding accreditation/license/permit from the concerned government agency (e.g., LTO & CPR for vehicles/related regulated items, NFA for rice, SRA for sugar).
- Sworn Undertaking to accept notice by electronic mail and to strictly abide with existing rules and regulations on the Statement of Full Description of Imported Articles covered by entry declarations.
- Corporate Secretary Certificate or Special Power of Attorney for designated signatories (with sample original signatures) in the import entries.
- For sole proprietorship, an original copy of NBI Clearance issued within the last three (3) months before the accreditation application date; for corporations, the responsible officers and majority stockholder must also submit the original NBI Clearance.
- For new individual applicants, a bank statement for the last three (3) months prior to the accreditation application date, when applicable.
- Two (2) valid government I.D. with picture (e.g., passport, driver’s license, SSS, GSIS I.D.) only.
- Printed CPRS Application profile of the applicant.
- A customs broker must submit required documents to the Account Management Office (AMO), including:
- Application Form.
- BIR Customs Broker Clearance Certificate (BIR-BCC).
- Sworn Undertaking to accept notice by electronic mail and to strictly abide with existing rules and regulations on the Statement of Full Description of Imported Articles covered by entry declarations.
- Sample Original Signature.
- Sworn undertaking that the broker has actual knowledge of the contents of the declaration and attests to its truthfulness.
- For importers and customs brokers located outside Metro Manila, applications and supporting documents may be coursed through the Office of the District Collector/Port Collector concerned, which must then indorse the application to AMO.
Fees, approval process, and validity
- A processing fee of PHP 1,000 is required from all importers and customs brokers upon submission of the application.
- Accreditation applications are approved by the Chief, AMO.
- A party may file a request for reconsideration of any adverse decision of the Chief, AMO.
- A request for reconsideration of an adverse decision by the Chief, AMO must be elevated to the Deputy Commissioner, RMCG, whose disposition is final and executory.
- Accreditation validity through BOC-CPRS continues unless the accreditation is revoked or cancelled under the rules, or unless the underlying BIR-ICC (for importers) or BIR-BCC (for customs brokers) expires, is revoked, or is cancelled.
- Accredited importers and customs brokers are allowed to transact with the BOC after approval of the CPRS process and update of their CPRS profile by AMO.
CPRS registration, transactions, and updates
- All importers and customs brokers must apply for registration under the CPRS.
- After CPRS application is stored in the system, the applicant must print the CPRS profile, and the printed profile forms part of the application.
- After approval, AMO updates and approves the CPRS for the importer or customs broker.
- An importer or customs broker must revise CPRS registration within thirty (30) days from a substantial change in material information previously submitted, including:
- Change of telephone number, e-mail address, and physical address (office address and/or warehouse address).
- Change of ownership; and change of Corporate Directors and Officers / Partners / Cooperative Directors and Officers.
- Amendments to Articles of Incorporation / Partnership / Cooperation and By-Laws as approved by appropriate government agencies.
- Dissolution, closure, or stoppage of business.
- Change in signatories.
- Mergers or insolvencies.
- Change in the list of importables.
- Failure to change registration information within the required period constitutes a ground for suspension, revocation, or cancellation of registration.
- Passwords or codes issued as a consequence of accreditation are personal to the accredited importer or customs broker.
- Any use, misuse, or unauthorized use of the passwords or codes is the sole responsibility of the importer or customs broker.
- Failure to make a valid transaction with the BOC for the past 12 months results in automatic cancellation of accreditation.
- Entities with cancelled registration due to inactivity may activate accreditation by complying with the accreditation requirements under the documents provision for the relevant applicant type.
Deadlines for submitting BIR certificates
- Importers and customs brokers must submit their BIR-ICC or BIR-BCC within ninety (90) days from the issuance of the Order.
- If the submission is not made within ninety (90) days, existing accreditation is deemed automatically expired after lapse of that period.
- For renewals, importers and customs brokers must submit their accreditation application within thirty (30) days prior to expiration of their existing and current accreditation.
Grounds for suspension, revocation, and cancellation
- Accreditation may be suspended, revoked, or cancelled based on any of the following grounds:
- Violation of the sworn undertaking to strictly abide with existing rules and regulations on the Statement of Full Description of Imported Articles covered by entry declarations.
- Failure to change registration information within the period required under the change-in-information rule.
- Submission of false information and/or material misrepresentation in the registration submitted in the BOC-CPRS.
- Failure to report to proper customs authorities any fraud upon customs revenue that has come to the importer’s or broker’s knowledge, or knowingly assisting or abetting the importation or exportation or entry of prohibited articles or articles the importation of which is contrary to law.
- Commission of any act in violation of the TCCP.
Complaints, approval, and implementation
- Complaints or recommendations for suspension, revocation, or cancellation, including recommendations for reactivation after a prior suspension, revocation, or cancellation decision, must be filed with the Legal Service, RCMG.
- Recommendations for suspension, revocation, or cancellation (and reactivation after a previous decision) require approval by the Deputy Commissioner, RCMG.
- The final order must be endorsed to AMO for immediate implementation.
AMO role, database linkage, and risk profiling
- AMO maintains and manages information on accredited importers and customs brokers.
- AMO is responsible for CPRS registration of importations and customs brokers in accordance with the procedural rules.
- AMO maintains a database of the importer’s list of importables linked with the E2M (directly or through existing VASPs) as a prerequisite for filling out import entries.
- AMO’s database also supports evaluation and risk profiling using records such as alerts, WSD, derogatory records, and similar records.
- AMO provides internal guidelines for risk profiling of importers and customs brokers (high/medium/low).
- Risk profiles for importers form the basis for membership under the Super Green Lane program or its equivalent.
- High-risk importers and brokers must be subjected to strict standards for processing entries with the BOC.
- AMO monitors activities of importers and customs brokers to support risk profiling.
Data sharing with BIR
- AMO must regularly provide the BIR, through ARMD, with:
- Lists of importers and customs brokers that secured BIR-ICC and/or BIR-BCC but were nevertheless disqualified from accreditation under these rules.
- Lists of importers and customs brokers whose accreditations were suspended or cancelled by the BOC.
- ARMD and BIR must provide AMO lists of importers and customs brokers issued BIR-ICC and/or BIR-BCC, as the case may be.
Repeal and amendments clause
- Any order, rule, or regulation contrary or inconsistent with BOC Customs Memorandum Order No. 04-2014 or any of its provisions is repealed or amended accordingly.