Rules on Importer Accreditation by BIR and BOC

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DOF DEPARTMENT ORDER NO. 012-2014: Rules on Importer Accreditation by BIR and BOC

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Title Source: Supreme Court: Rules on Importer Accreditation by BIR and BOC

Law: Dof Department Order No. 012-2014

Decision Date: Feb 6, 2014

The Department of Finance establishes new accreditation rules for importers, requiring a BIR Importer Clearance Certificate for registration with the Bureau of Customs, with strict compliance deadlines and provisions for suspension or revocation of accreditation.

Rules and Regulations by Commissioner of Internal Revenue

The Commissioner of Internal Revenue is mandated to prescribe rules and regulations concerning:
- Accreditation procedures for importers.
- Documentary requirements necessary for issuance of the ICC.

Registration with Bureau of Customs (BOC)

Importers with a valid BIR-ICC must present the certificate to the concerned customs office for registration.
The Commissioner of Customs will issue specific rules and regulations regarding:
- Registration of BIR-accredited importers without requiring additional accreditation or renewal processes.
- Suspension, revocation, or cancellation of customs accreditation due to violations of customs laws or regulations.

Risk Profiling and Classification of Importers

The Bureau of Customs may establish rules for:
- Risk profiling of importers.
- Criteria for classification of importers based on risk or other relevant factors.

Issuance Timeline for Implementing Rules

The Commissioners of Internal Revenue and Customs must issue their respective rules and regulations within 15 days from the date of the Order's issuance.

Compliance Period and Consequence of Non-compliance

Importers shall have 90 days from the issuance of the implementing rules to comply with accreditation requirements.
Failure to comply within this period shall result in automatic expiration of the importer's accreditation.

Supersession and Effectivity

All previous issuances inconsistent with this Order are revoked or modified accordingly.
The Order shall take effect immediately upon issuance.

END