Annual License Issuance and Renewal Requirements
- Licenses last one year and require renewal.
- Natural persons must submit a valid professional license, sworn statement of assets and liabilities, employee list, fidelity bond, and privileged tax receipt.
- Juridical persons must submit certified Articles of Incorporation or Partnership, sworn statement of financial standing, professional licenses of two licensed customs brokers (one principal and one alternate), employee list, fidelity bond, and tax receipts.
- Non-compliance causes automatic cancellation or denial of licenses.
Form and Numbering of Licenses
- Licenses are consecutively numbered and issued with a P100 documentary stamp and Bureau of Customs seal.
- Specific formats for individual brokers and brokerage firms are prescribed.
Renewal Application Procedures
- Renewal applications must be filed under oath by December 31 annually, including statements of qualifications and compliance.
- Must include clearance from customs law and collection divisions, updated bonds, amendments to corporate documents, employee list confirmation, latest financial statements, tax receipts, mayor’s permit, and client lists.
- Failure to submit causes license revocation.
License Issuance and Forms for Renewal
- Renewals follow the format of original licenses, marked "RENEWAL," with the required documentary stamp.
Suspension and Revocation Restrictions
- No renewal for licenses suspended or revoked by the Collector or Professional Regulations Commission.
- Suspension or revocation by any collector affects issuance nationwide during the affected period.
Preventive Suspension Procedures
- Collector may impose a 90-day preventive suspension upon a prima facie case of violations pending formal hearing.
- Automatic reinstatement occurs if the hearing is not concluded within 90 days unless delay is caused by the broker.
Grounds for Suspension or Revocation
- Refusal without just cause to perform customs duties.
- Misappropriation of client funds.
- Willful misdeclaration, undervaluation causing government revenue loss.
- Filing fraudulent entries or documents.
- Lack of employee supervision.
- Violations of Tariff and Customs Code provisions or rate regulations.
- Violations of the Customs Brokers’ Code of Ethics.
- Negligence or incompetence.
- Failure to report customs fraud or aiding illegal import/export.
Reporting Suspension to Professional Regulations Commission
- Collector must report suspension with reasons.
- Copy of case decision must be submitted.
- If decision is adverse, formal complaint filed with the Commission.
Appeal Process
- Appeals to the Commissioner of Customs within 15 days of decision receipt.
- Further appeal to Secretary of Finance within 15 days after Commissioner’s decision.
- Suspension or revocation stands during appeal unless otherwise directed.
- Appeal must include receipt date, grounds, and arguments.
Employee Qualifications
- Must be Filipino citizens of good moral character.
- Completion of accredited training seminar with certificate.
- Submission of NBI clearance at employment start and when applicable.
Disciplinary Actions for Employees
- Employees may be barred from customs premises or transactions for disorderly conduct, acts prejudicial to government interests, or repeated violations of customs rules.
Requirement to Notify Separation of Employees
- Brokers must notify customs immediately in writing of employee separation or authority termination including employee details and customs pass number.
Authority to Recommend Additional Requirements
- Customs Collectors may recommend new or amended requirements to the Commissioner.
- Recommendations must be shared with the accredited Customs Brokerage Association for comments before approval.
Supervisory Authority Over Attorneys-in-Fact
- Special Powers of Attorney for non-brokers must specify consignee, shipment details, and commission limitations.
- Must be accompanied by a certificate of employment under oath.
- Law division evaluates sufficiency and maintains logbook for powers of attorney.
Repealing Clause
- Any inconsistent customs orders, memoranda, or issuances are repealed or modified accordingly.
Effectivity
- The order takes effect after Secretary of Finance approval and 30 days publication in a general circulation newspaper.