Rules Amending Customs Brokers Act R.A. 9853

The resolution is issued pursuant to Section 7(a), Article II and Section 37, Article V of Republic Act No. 9280.
It implements Republic Act No. 9853, which amends Section 27 and Section 29, Article IV of Republic Act No. 9280.
The resolution amends Section 6, Rule II and Section 27 and Section 29, Rule IV of Resolution No. 03, Series of 2005 (the implementing rules for R.A. No. 9280).
The amended rules are referenced as the IRR of the Customs Brokers Act of 2001 and the IRR of the Customs Brokers Act of 2004 for R.A. No. 9280 context.
The resolution is structured into Section 1 to Section 6, covering amendments, separability, repeal, and effectivity.

Section 6, Rule II is amended to define the practice of customs brokers profession as services rendered to client importers and exporters.
Services include: consultation on tariff and customs laws and related rules affecting importation and exportation activities.
Services include: preparation of customs requisite documents for import and export.
Services include: declaration of customs duties and taxes.
Services include: preparation, signing, filing, lodging, and processing of import and export entries and documents required to be filed with the Bureau of Customs and other government agencies under the TCCP and other existing laws.
Services include: representing importers and exporters before any government agency and private entities in cases related to valuation and classification of imported articles.
Services include: rendering other professional services relating to customs and tariff laws, their procedures, and practice.

A Registered and Licensed Customs Broker is deemed engaged in the profession when the nature and character of employment in private enterprises requires professional knowledge in customs and tariff administration.
A customs broker is also deemed engaged in the profession when teaching customs and tariff administration subjects in any university, college, or school duly recognized by the government.
The provision includes an explicit proviso that it does not affect or prevent the practice of any other lawfully recognized and regulated profession.

Section 27, Rule IV is amended to provide that any single act or transaction embraced within the scope in Section 6, Article II of R.A. No. 9280 and Section 6, Rule II constitutes an act of engaging in the practice of the customs broker profession.
Import entries must be signed by a customs broker and the consignee/owner/importer, under oath, based on the covering documents submitted by importers.
Export declarations must be signed by the exporter; at the exporter’s option, signing and processing may be delegated to the exporter’s designated customs broker or authorized representative.
The authorized delegate for export declaration signing and processing must be a full-time regular exporter employee knowledgeable in customs and tariff.

Section 29, Rule IV is amended to provide that admission to professional practice is determined based on individual and personal qualifications.
The rules allow a corporation to be registered for representation in behalf of importer-clients in the Bureau of Customs and other government agencies if the corporation engages or hires the services of at least one (1) customs broker in the customs broker’s professional capacity.
A customs broker may not enter into engagement with more than one (1) corporation to avoid conflict of interest.
For purposes of guidance, a professional service contract is appended as Annex “A”.
“Making representation in behalf of the importer-clients” refers only to activities other than those enumerated as the scope of practice in Section 6, Article II of R.A. No. 9280 and Section 6, Rule II.
Only the name of the Professional Customs Broker shall appear in the import entry for lodgment with the Bureau of Customs when the corporation makes representation.
Corporations engaged in customs brokering must have a minimum paid-up capital of Php1,000,000.00 before accreditation by the BOC.

Section 4 (Separability Clause) provides that if any clause, sentence, paragraph, or part of the rules is declared unconstitutional or invalid, the judgment does not affect, invalidate, or impair any other part.
Section 5 (Repealing Clause) supersedes, repeals, or amends any provisions of the IRR of R.A. No. 9280, codes, memorandum orders, resolutions, measures, policies, or parts issued pursuant to R.A. No. 9280, R.A. No. 8981, and other laws, decrees, executive orders, or letters of instructions that are contrary to or inconsistent with the board resolution.
Section 6 (Effectivity Clause) provides that the rules take effect after fifteen (15) days following full and complete publication in the Official Gazette or in any major newspaper of general circulation in the Philippines.