Revised Importers and Brokers Registration Rules

Customs Memorandum Order No. 05-2018 is issued to implement a process simplification and streamlining of importer and customs broker registration.
Department Order No. 011-2018 dated February 9, 2018 reverted accreditation and registration authority solely to the BOC for purposes of simplification pursuant to Section 1200 of Republic Act No. 10863.
Section 1200 of Republic Act No. 10863 is titled under the Customs Modernization and Tariff Act (CMTA) framework for process simplification.
Customs Memorandum Order No. 05-2018 streamlines documentary requirements by removing accreditation/registration requirements previously tied to BIR-ICC and BIR-BCC.

Customs Memorandum Order No. 05-2018 is issued as supplemental to CMO No. 11-2014 on registration guidelines.
Department Order No. 011-2018 effectively repealed Department Order Nos. 12-2014 and 18-2014, and also repealed other inconsistent orders, circulars, memoranda, and other issuances, or parts thereof.
Customs Memorandum Order No. 05-2018 requires that any orders, rules, or regulations inconsistent with it are repealed or amended accordingly.
BIR-ICC and BIR-BCC were removed as requirements for accreditation and registration with the BOC because the process was simplified and streamlined.
Department Order No. 011-2018 removed these BIR-linked requirements from the accreditation and registration requirement list because they were necessarily repealed with the reversion of authority to the BOC.

Customs Memorandum Order No. 05-2018 provides documentary requirements for the accreditation of new importers and new customs brokers.
Customs Memorandum Order No. 05-2018 provides documentary requirements for the renewal of importers’ applications.
Customs Memorandum Order No. 05-2018 provides documentary requirements for the renewal of customs brokers.
The documentary requirements apply to registration dealings conducted with the Bureau of Customs (BOC) for importers and customs brokers.

A new importer must submit an Application Form that is notarized and completely filled out.
A new importer must submit a Bureau of Customs Official Receipt (BCOR) evidencing payment of a Processing Fee of Php 1,000.
A new importer must submit a Corporate Secretary Certificate (for a Corporation) or an Affidavit (for Sole Proprietorship) or a Partnership Resolution (for Partnership) or a BOD Resolution (for Coop) designating its authorized signatories in the import entries.
A new importer must submit two (2) valid government issued IDs (with picture) of the Applicant and Responsible Officers.
A new importer must submit NBI Clearance of the applicant issued within three (3) months prior to the application.
A new importer must submit the Latest General Information Sheet matching the entity type (Corp. / DTI (Sole) / Articles of Partnership / Cooperative Development Authority (Coop.)).
A new importer must submit Personal Profile of the Applicant, President, and Responsible Officers with 2x2 ID picture.

A new importer must submit Company Profile with pictures of the office with proper and permanent signage.
A new importer must submit the Address of warehouse owned or leased by the importer where the imported goods are intended to be stored.
A new importer must submit Proof of Lawful Occupancy of the Office Address and Warehouse.
A new importer must submit a List of Importables.
A new importer must submit Printed CPRS Record and updated aSTOREDa CPRS notification of CPRS.
A new importer must submit Indorsement from the collector, if applicable.
A new importer must submit BIR Registration (2303) and the Latest Income Tax Return (ITR) duly received by the BIR.
A new importer must submit a Valid Mayoras Permit.

An importer applying for renewal must submit an Updated General Information Sheet matching the entity type (Corp. / DTI (Sole) / Articles of Partnership / Certificate of Compliance (Coop.)).
An importer applying for renewal must submit Company Profile with pictures of the office with proper and permanent signage.
An importer applying for renewal must submit the Address of warehouse owned or leased by the importer where the imported goods are intended to be stored.
An importer applying for renewal must submit Proof of Lawful Occupancy of the Office Address and Warehouse.
An importer applying for renewal must submit an Updated List of Importables.
An importer applying for renewal must submit Printed CPRS Record and updated aSTOREDa CPRS notification.
An importer applying for renewal must submit Income Tax Return (ITR) for the past three (3) years.
An importer applying for renewal must submit a Valid Mayoras Permit.

A new customs broker must submit an Application Form that is notarized and completely filled out.
A new customs broker must submit a Bureau of Customs Official Receipt (BCOR) evidencing payment of a Processing Fee of Php 1,000.
A new customs broker must submit a Valid PRC card.
A new customs broker must submit a List of clients with complete address and contact details.
A new customs broker must submit a List of representatives with personal details, photos and specimen signature.
A new customs broker must submit Printed CPRS profile with stored notification.
A new customs broker must submit BIR Registration (2303) and the Latest Income Tax Return (ITR) duly received by the BIR.
A new customs broker must submit NBI Clearance and a Certificate of Good Standing issued by a PRC accredited national organization of Customs Brokers.

A customs broker applying for renewal must submit an Updated Professional Profile.
A customs broker applying for renewal must submit a Valid PRC card.
A customs broker applying for renewal must submit an Updated list of clients with complete address and contact details.
A customs broker applying for renewal must submit an Updated list of representatives with personal details, photos and specimen signature.
A customs broker applying for renewal must submit Printed CPRS profile with stored notification.
A customs broker applying for renewal must submit Income Tax Return (ITR) for the past three (3) years.
A customs broker applying for renewal must submit NBI Clearance and a Certificate of Good Standing issued by a PRC accredited national organization of Customs Brokers.

Customs Memorandum Order No. 05-2018 governs through documentary requirements for accreditation and renewal processes with the BOC.
Customs Memorandum Order No. 05-2018 states that inconsistent rules, regulations, or issuances are repealed or amended accordingly.
Customs Memorandum Order No. 05-2018 requires implementation through effectivity 15 calendar days after publication.
Customs Memorandum Order No. 05-2018 is signed by ISIDRO S. LAPEAA, PhD, CSEE, Commissioner.